13G Filing: Boothbay Fund Management, LLC and I-AM Capital Acquisition Company (IAM)

Instruction.
For computations regarding securities which represent a right to acquire an underlying security see §240.13d-3(d)(1).

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The Shares are held by Boothbay Absolute Return Strategies LP, a Delaware limited partnership (the “Fund”), which
is managed by Boothbay Fund Management, LLC, a Delaware limited liability company (the “Adviser”). The Adviser, in
its capacity as the investment manager of the Fund, has the power to vote and the power to direct the disposition of all Shares
held by the Fund. Ari Glass is the Managing Member of the Adviser. Accordingly, for the purposes of Reg. Section 240.13d-3, the
reporting persons herein may be deemed to beneficially own an aggregate of 568,400 ordinary shares, or 8.67% of the 6,554,500
ordinary shares that were issued and outstanding following the issuance made pursuant to the Prospectus. This report shall not
be deemed an admission that the Adviser, the Fund or any other person is the beneficial owner of the securities reported herein
for purposes of Section 13 of the Securities Exchange Act of 1934, as amended, or for any other purpose. Each of the reporting
persons herein disclaims beneficial ownership of the Shares reported herein except to the extent of the reporting person’s
pecuniary interest therein.