# NINTH ETERNITY SECURITIES LLC X-17A-5 (2026-04-02) — Broker-dealer annual report - Company: NINTH ETERNITY SECURITIES LLC - Form: X-17A-5 - Filed: 2026-04-02 - Period: 2024-12-31 - Accession: 0001808793-26-000006 - CIK: 1808793 - File #: 8-70514 - Type: Broker-dealer - Material weakness: Yes - Auditor: Bauer & Co, LLC - Auditor location: Austin, TX - Contact: Richard Onesto - Phone: 3478536534 - Website: bauerandcompany.com - Signed by: Richard Onesto (FINOP) Original filing: https://www.sec.gov/Archives/edgar/data/1808793/000180879326000006/nesaudit2024final1.pdf --- {0}------------------------------------------------ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 OMB AFPROVAL OMB Number: 3235-0123 Expires: Now. 30. 2026 Estimated anerage burgen hours per resperse 12 SEC FILE NUMEER 8-70515 ANNUAL REPORTS FORM X-17A-5 PART III FACING PAGE Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities ExchangeAct of 1934 FILING FOR THE PERIOD BEGINNING 01/01/2024 AND ENDING 12/31/2024 MM/DD/YY MM/DD/YY A. REGISTRANT IDENTIFICATION ## NAME OF FIRM: NINTH ETERNITY SECURITIES LLC TYPE OF REGISTRANT (check all applicable boves): Broker-dealer Security-based swap dealer Major security-based swap participant Check here if respandent is also an OTC dorivatives dezler ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do nat use a P.O. box по. ## 1 BROADWAY, 14TH FLOOR | | (No. and Street | | |-----------|-----------------|-----------| | CAMBRIDGE | MA | 02412 | | (Cityl | State | (ip Code) | PERSON TO CONTACT WITH REGARD TO THIS FILING ANDREW SCHACHER 619-752-4004 (Nar) (Area Code-Telephone Number ANDREWSCHACHERNESEICURITIES COM (Emall Aldress 8. ACCOUNTANT IDENTIFICATION INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing ## BAUER & COMPANY, LLC | | (Name-If individual, state last,first, and middle name) | | | |-----------------------------------------------|---------------------------------------------------------|---------|--------------------------------------------| | P.O. BOX 27887 | AUSTIN | TX | 78755 | | Address | 0ty) | (State) | (Zip Code) | | NOVEMBER 20, 2014 | | 6072 | | | (Date of Registration with PCADB( applikatle) | | | IPCAOB Registration Number, if applikable) | | | FOR OFFICIAL USE ONLY | | | \*Claims for exemption fromthe requiremont that the annual reports be covered by the reports of an indapandent public accountant must be supported by a statumentof facts and circumstances relied on as the basis of the exemption, See 17 CRR 240.17a-5(e(1)0. if applicabl. Persanswho are to respond tothe collection ecn oti of information contained in thisform are not required to respond unless the form displays a currendly valld OMB control number. {1}------------------------------------------------ ## DATH OR AFFIRMATION | financial report partaining to the first of neverler securities | over firsted business that to the sass of my think and team. I | |-----------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------| | | 2 024 Is true and correct. I further swear (or affirm) that neither the company nor any | | | partner, officer, director, or aquivalent person, as the case may be, has any proprietary anterest in any account classfied solely | | | | | | | | | 127 17 12 17 | | | | | | 1100 | | | PANGLOWIT | | Notery Public | | | | | | This filing ** contains (chock af @gp) | | | | | | Gif Statement of financial concembri. | | | [b] Notes to consumed statement of financial condition. | | | | K) Statement of incorne (loss) or. If there is other comprehensva incame in the period(s) presentad, a testement of | | comprehensive income (as defined in 9 210-1-02 of thegalanon 5-X). | | | of Statestrient or cash flows. | | | Tel Statement of changer in steckhologis or partners' or sale proprietor's equaty. | | | - If) Statemant of changes in features succedination to claims of checktors. | | | Notas to consolidated financial statements. | | | Th) Computation of not capital under 17 CFR 240.1543-1 or 17 CFR 240.188-1, as applicable. | | | fij Computation of tangible net worth under 17 CPR 240.189-2. | | | | . \$1 Computation for detailing of casioner research research research rollation to Exhibit A to 17 OFF 240,15c2-3. | | | (k) Computation for detailling of security-based swap requirements pursuals to Exhibit B to 17 CFR 240.15CB-3 or | | Exhibit A to 17 CTI, 240 Ida 4, as appricatap, | | | (I) Computation for Determination of PAR Requiremants under Exhibit A to 9 240.15(3-3. | | | | Im Information resulting to possession or control requirements for customers under 17 CFR 240.15c3-3. | | | . by Information relating to possession or control requirements for security-based swas customers ander 17 CRR | | 240 1513-3 pm 2) or 17 CHR 240 1Ba-6, as applicable. | | | | To) Macneciliables, including ageropriate explanations, of the FOCUS Regort with computation of not capital or tangible nat | | | worn under 17 CFR 240.15c3-1, 17 CFR 240.280 1, or 17 OFR 240.18=2, as applicable, and the reserve requirements ander 17 | | | CFII 240 ISc3 Bor 17 OF . 240 188-4, as applicable, If moterial differences sakis, or a statement that no material differences | | | | | in' Summary of financial data for subsidiaries not consultiated in the stallement of financial condition, | | | | · In Casil or affumetion in accordance with 17 CFR 240,27a -17 CFR 240,17a-12, or 17 CFR 240,18a-7, as sppicable, | | In Complance report in according to the 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. | | | Ist Everophion report in eccordance with 17 OFR 240.17a 5 or 17 CFR 240.18a-7, as applicable. | | | | D) independent public ecoxursant's report trated on an esammadon of the slatement of financial condition. | | CM 240.17a-5, 17 CFR 240.188-7, or 17 CFR 240.178-32, as applicable. | [u] Independent public accurntant's report tasses on an monination of the financial report or financial statements under 17 | | | | | CH 240.17a S or 17 CFR 240.1Ba-7, as applicable. | [v] independent public accountant's report based on an examinent in the complance report under 17 | | | | | CFR 240 184-7, as applicatore. | To Independent public accountint s report based on a review of the exemption report under 27 CFR 340.176-5 or 17 | | | | I In Section of the procession. In applicable (y) Report describ or any materal inadequacies found to lare edsted ance the data of the previous and the provious and th, or a statoment that no material inadequacies exist, under 17 CFR 240.17s first 200.17s =22(0. D Other: \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ \_ (, ITTEVEN CHAN \* To newell confidential mustment of certain portions of this pling, see 17 CFR 240.170-SF0380.704/23, es {2}------------------------------------------------ Report on Audit of Financial Statements and Supplementary Information As of and forthe Year Ended December 31,2024 (With report of independent registered public accounting firm) {3}------------------------------------------------ ## CONTENTS | Report of Independent Registered Public Accounting Firm | 1 | |--------------------------------------------------------------------------------------------------|-------| | Statement of Financial Condition | 2 | | Statementof Operations | 3 | | Statement of Changes in Members' Equity | 4 | | Statement of Cash Flows | 5 | | Notes to Financial Statements | 6-8 | | Supplementary Information | | | ScheduleI-Computation of Net Capital Under Rule 15c3-1 of the Securities and Exchange Commission | 9 | | Schedule II-Computation for Determination of Reserve Requirements Under Rule 15c3-3 | 10 | | Schedule III-Information Relating to the Possession or Control Requirements Under Rule 1503-3 | 10 | | Report of Independent Registered PublicAccounting Firm-Internal Control | 11-12 | | Report of Independent Registered PublicAccounting Firm | 13 | | Exemption Report Under Rule 15c3-3 of the Securities and Exchange Commission | 14 | | | | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) ## REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Member of Ninth Eternity Securities, LLC ## Opinion on the Financial Statements We have audited the accompanying statement of financial condition of Ninth Eternity Securities, LLC as of December 31.2024, the related statements of operations, changes in members' equity, and casio flows fas be the year then ended, and the related notes and schedules (collectively referred to as the "financial statements") in alle opinion, the financial statements present fairly, in all material respects, the financial position of Ninth Eleemity Securities LLC as of December 31, 2024, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. ### Basis for Opinion These financial statements are the responsibility of Ninth Etemity Securities, LLC's management. Our responsibility is to express an opinion on Ninth Eternity Sceurties, I.L.C's financial statements based on our audit. We espulsublic accounting firm registered with the Public Company Accounting Oversight Board (United Stutes) (PCAOB) and are required to be independent with respect to Ninth Eternity Securities, LLC in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to eror or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates wells provident as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion. ## Auditor's Report on Supplemental Information The Computation of Net Capital and Aggregate Indebtedness Pursuant to Rule 15c3-1 of the Securities and Exchange Commission (Schedule I), the Computation for Determination of Reserve Requirements Under Rule 15c3-3 of the Securities and Exchange Commission (Schedule II) and the Information Relating to the Possession or Control Requirements Under Rule 15c3-3 of the Securities and Exchange Commission (Schedule III) (the "Supplemental Information") has been subjected to audit procedures performed in conjunction with the audit of Ninth Eternity Securities, 1.1.C's financial statements. The supplemental information is the responsibility of Ninth Etemity Securities. LLC's management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with 17 C.F.R. §240.17a-5. In our opinion, the Supplemental Information is fairly stated, in all material respects, in relation to the financial statements as a whole, BAUER & COMPANY, LLC Bauer & Company, [1( We have served as Nimth Eternity Securities, LLC's auditor since 2021. Austin, Texas February, 11 2025 Baner & Company LLC P.O. Box 27887 Austin. TX 78735 tree your prophycolud. www.buccandramony. 8155. 157. {5}------------------------------------------------ ## Statement of Financial Condition December 31, 2024 ## ASSETS | Cash | 99 | | |---------------------------------------|----|---------| | Deposit with Clearing Firm | | 260,597 | | Due from Client | | 250,784 | | Due from Affiliated Company | | 100,000 | | Prepaid Expenses and other assets | | 18,617 | | | | 6,776 | | TOTAL ASSETS | | 636,774 | | | | | | LIABILITIES AND MEMBERS' EQUITY | | | | LIABILITIES: | | | | Accrued Legal Fees | 3 | 125,000 | | | | | | TOTAL LIABILITIES | | 125,000 | | MEMBERS, EQUITY | | 511,774 | | | | | | TOTAL LIABILITIES AND MEMBERS' EQUITY | | 636,774 | | | | | The Notes are an integral part of these financial statements. {6}------------------------------------------------ ## Statement of Operations For the Yer Ended December 31, 2024 | REVENUE: | | | |------------------------------------------------------------------------------------------------------------------------------------------|---|-----------------------------------------------------------------| | Interest Income | 4 | 783 | | Total Revenue | 3 | 783 | | OPERATING EXPENSES: | | | | Salaries and related expenses
Professional fees
Regulatory fees
Rent
Dues and subscriptions
Insurance
Office and other | | 105,501
98,795
13,468
5,100
4,379
3,187
6,698 | | Total operating expenses | | 237,128 | | NET LOSS | 5 | (236,345) | | | | | The Notes are an integral part of these financial statements. {7}------------------------------------------------ ## Statement of Changes in Members' Equity For the Yer Ended December 31, 2024 | MEMBERS' EQUITY, January 1, 2024 | 5
398,119 | |------------------------------------|--------------| | Capital Contributions | 350,000 | | Net Loss | (236,345) | | MEMBERS' EQUITY, December 31, 2024 | 511,774 | The Notes are an Integral part of these financial statements. {8}------------------------------------------------ ## Statement of Cash Flows For the Yer Ended December 31, 2024 | CASH FLOWS FROM OPERATING ACTIVITIES: | | |-------------------------------------------------------------------------|-----------------| | Net loss | \$
(236,345) | | Adjustmants to reconcile net loss to net cash used in | | | operating activities: | | | Changes in operating assets and liabilities: | | | Decrease in prepaid expenses | | | Increase in due from Affiliated Company | 6,225 | | Increase in FINRA account | (18,365) | | Increase in Clearance Account | (6,776) | | Decrease In Accrue Liabilities | (251,183) | | | (26,000) | | Net cash used in operating activities | (532,444) | | FINANCING ACTIVITIES | | | Contributions | 350.000 | | Net cash provided by Financing Activities | 350,000 | | Net increase (decrease) in cash | (182,444) | | CASH AT JANUARY 1, 2024 | 443.041 | | CASH AT DECEMBER 31, 2024 | 260.597 | | | | | Supplemental Disclosures of Cash Flow Information:
Income Taxes Paid | | | Interest Paid | | | | 11 | | | 11 | The Notes are an integral part of these financial statements. {9}------------------------------------------------ ## Notes to Financial Statements For the Yer Ended December 31, 2024 #### 1.Organization and Nature of Business Ninth Elennity Securities, LLC, (the "Corporary") was incorporated in the State of Delaware on January 1, 2020, As of Desember 9, 2020, the Company broame registered with the National Futures Association ("NFA") As of Agail Starting" ("2020", the Campany became a registered broad-cleared coreal creater with the Securities and Exchange Commission (SEC), the Financial including ("File Gram (securities included interestor (rotection Corporation ("SIPC"), The Company has presented auditor firsencial statements in compliance with NFA, with the opprovel of FINAA. Since the Company is a limited liability company, the Members are not liable for the debts, obligations, or liabilities of the Company, whether srising in contract, tort or otherwise, unless the Members have signed a specific gotigation The Company follows Accounting Standerds Update 2023-07 - Segment Reporting (Topic 280): Improvements to Reportable Segment interim basic significant repartable segment information by requiring companies to discloses, on annual and interim basis, significant reportable segment expenses that are regularly provided to the Chires of Maker ("ODM") and included within each reported and a segment's profit or loss. ASU 2021-07 also requires disclosure of the the end position of the individual identified as the COOM and an explanation of how the CODM makes decisions tout allioceting resources to aggreems and evaluating performance. The Company conducts its business and reports financial nealits as a single reportable brokerage services segment. The CODM makes decisions about allocating resources and assessing performance in a manner consistent with the way the company operates its business and presents their financial results, The nature of business and accounting of the broker gendered connections sugment are the same as described in the description of business and summary of significant accountines on theires notes a #### The CODM is the Principal. The Company's ability to continue as a going concern in the next twolve months following the date the financial statements were obliations. The Morphers of claim of the ablify to generate revenue and or obtain capital contribution to meet current and fure obligations. The Members of the company have evaluated these conditions and are committed to provide funding as nearly its capital needs. #### 2. Summary of Significant Accounting Policies #### a)Basis of Accounting The financial is the prepared using the scounting in accordance with scounting in accordance with accounting principles generally accepted in the United States of America. #### b) Cash All cash deposits are held by two financial institutions and therefore are subject to the crodit risk at the extrancial institutions. The Company has not experienced any losses in such accounts and does not believe there to be any significant crodit risk with respect to these deposits. The Company's cash at times may exceed federally insured limis. The Company has placed these funds in high quality institutions in order to minimize risk relating to exceeding insured limits. #### c) Revenue Recognition - ASC 606 Revenue is recognized in accordance with FASB ASC Topic 606, Ravenue from Contracts with Customers. The revenue recognition guidance requires that an entity recognize ravenue to depict the transfer of promised goods or services to an amount that reflects the considention to which the entitled in exchange for those goods or services. The guidance requires an entity to follow a five-step model to (a) identify the contractlys) with a customer, (b) identify the performance obligations in the contract, (c) determine the transaction price, (d) allocate the transaction price to the performance obligations in the contract, and Erecognize revenue when (or as) the entity satisfies a performance obligation, in determining the transaction price, an entity may include variable consideration only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized writched occur when the uncertainty associated with the variable consideration is resolved. Investment banking retainers are recognized on an accrual basis and ore included in income upon completion of the performance obligation in accordance with the contract and upon receigt from the customer. There is no deferred revenue for open contracts as of Decamber 31, 2024. {10}------------------------------------------------ The Company provides advisory services on mergers and sequisitions, the buying and selling of securities and essets and the securing of debt financing on behalf of its customers. Revenue is no point that the portormance under the securing of and commissions are received by the Company. #### d) Income Taxes The Company is taxed as a partnership and no provision for income taxes is recorded since the liability for auch taxes is that of the members rather than the Company's income tax returns are subject to examination by foders and states and starts trailer authorities and changes if ary, could adjust the individual income tax of the Company is subject to New York Child Unincorporated Business Tax at 4% of taxable profits. The Company did not resort any New York City Unincorporated Business Tax as a result of the net loss for the par anded December 31, 2024. Any deferred tax asset is offeet by a full valuation allowance as of December 31, 2024. #### o) Use of Estimates The preparation of financial station of the ecounting principles generally accepted in the United States of America requires management to make eating the state in the primal prospect in the reperted in the Unities and the disclosing and the disclosure of contine negative new to the date of the final in the reported anounts of revented annumbe of revenue and expenses during the reporting period. Actual results could differ from those estimates. #### f) Uncertain Tax Positions The Company has adapted the provisions of Enancial Accounting Standards Board (FASB) Topic 740, Accounting for Uncertainty in Income Texes ("Uncertain Tax Positions"). This eccounting guldence prescribes not more to Childring for Uniterizing the mast be may be meet before a tax announting in interim necode, division in and provides guidance on de-recognition, classification interest and personalities, accounting in interim periods, disclosure and transition. Under Uncertain Tax Positions, an entity may only recognize or continue to recognize tax positions that more likely than not" threehold. The Compeny has evaluation its tex position for the year ennish December 31, 2024, and does not expect any material adjustments to be made. #### 3. Due From Affiliated Company Donnany recorded a seesing blocks on behalf of Ninth Etemity Asset Management LLC with common ownership. The Company recorded a receivable for invoices paid on behalf of the affiliate and expects to collect payment. #### 4. Net Capital Requirement The Company is subject to the Securities and Exchange Commission's Uniform Net Capital Rule (15c3-1), which requires the in the fire were of minimum nat capital and that the ratio of aggregate indebted to net capital, both as delined, shall not exceed 800% in the first year of apentions, and 1500% in every year thereafter. At December 31, 2024, the Company had net craints of \$366,801 which was \$136,381 in excess of its required not \$250,000. This minimum requirement is due not the firm being resognized as a futures commission merchant. The Company's aggregate indebtechess to net capital percentials was 12.35% at Deemer 12, 2024. #### 5. Commitments and Contingencies #### a]Leases The Company currently hos a month lease for one of its executive office. The total lease expense is disclosed in the statement of operations. #### b) Litigation The Company, from time to time, may be involved in lingation relating to claims arising out of its normal course of business. Management believes there are no claims or actions pending or threatened against the Company, the ultimate direction which would have a material impact on the Company's financial positions of operations or cash flows. #### o) Risk Management The Company maintains various forms of Insurance that the Company's management believes is adequata to reduce the exposure to identified risks to an acceptable level. ## 6. Due from Client and Accrued Legal Fees The Company's statement of financial condition as of December 31, 2024 shows \$100,000 due from a client and \$125,000 of accrued legal fees. These amounts are related to an investment banking deel entered into by the Company for which work has not been completed. The acrual basis of accounting requires the recognition of axpenses that have already been incurred as well as the amount due from the client to cover these expenses under the agreement. {11}------------------------------------------------ ## 7. Subsequent Events The Company evaluation subsequent events through February 11, 2025, the date of the Independent Public Accounting Firm. There are no subsequent events requiring disclosure. {12}------------------------------------------------ ## Computation of Net Capital Under Rule 15c3-1 of the Securities and Exchange Commission December 31, 2024 | MEMBERS' EQUITY | 5 | 511,774 | |----------------------------------------------------------------------------------|---|--------------------| | LESS: NON-ALLOWABLE ASSETS AND HAIRCUTS | | | | Non-allowable assets: | | | | Oue from Client | | | | Due from Affiliated Company | | 100,000 | | Prepaid expenses and ather assets | | 16,617 | | Total Non-Allowable Assess | | 6,776
(125,393) | | NET CAPITAL | | | | | | 386,381 | | AGGREGATE INDEBTEDNESS ("AI") | | | | Accrued legal fees | | 125,000 | | Total aggregate indebtedness | | 125.000 | | COMPUTATION OF MINIMUM NET CAPITAL | | | | Statutory minimum net capital required | | 250,000 | | One fifteenth of aggregate indeptedness | | 8.333 | | | | | | Minimum net capital, the greater of the statutory minimum or one fiftaeoth of AI | | 250,000 | | Excess net capital | | 136.381 | | Net capital less greater of 10% of aggregate | | | | Indebtedness or 120% of the minimum dollar amount required | | 06.281 | | Percentage of aggregate indebtedness to net capital | | 32.35% | | No material differences were noted between the audited financial. | | | | Statements and the amended December 31, 2024. Part IIA FOCUS reports of | | | Ninth Eternity Securities LLC, filed January 18, 2025, with respect to the Computation of Net Capital under Rule 15c3-1. See Report of Independent Registered Public Accounting Firm {13}------------------------------------------------ Other Information For the Year Ended December 31, 2024 ### SCHEDULE II ## COMPUTATION FOR DETERMINATION OF RESERVE REQUIREMENTS UNDER RULE 15e3-3 OF THE SECURITIES AND EXCHANGE COMMISSION The Company is exempt from the provisions of Rule 15c3-3 under the Securities Exchange Act of 1934 pursuant to paragraphs (K)(2)(i) of the Rule and does not claim an exemption from Rule 15:3-3 in reliance upon footing to Release No. 34-70073 dated July 20:20:2 Release No. 34-70073 dated July 30 2013, and as discussed in Question 8 on the relatied FAQ released by SEC staff. The company does not hold funds or securities for, or own money or securities to customers. ### SCHEDULE III ## INFORMATION RELATING TO POSSESSION OR CONTROL REQUIREMENTS UNDER RULE 15c3-3 OF THE SECURITIES AND EXCHANGE COMMISSION The Company is exempt from the provisions of Rule 15c3-3 under the Securities Exchange Act of 1934 pursuant to peragraphs (k)(2)(ii) of the Rule and does not claim an exemption from Rule 15c3-3 in reliance upon footnote 74 of SEC Release No. 34-70073 dated July 30 2013, and as discussed in Question 8 on the related FAQ released by SEC stat. The company does not hold funds or securities for, or owe money or securities to, customers. See Report of Independent Registered Public Accounting Firm {14}------------------------------------------------ ![](_page_14_Picture_0.jpeg) ## INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL To the Member of Ninth Eternity Securities, LLC In planning and performing our audit of the financial statements of Ninth Eternity Securities, LLC (the "Company"), as of and for the year ended December 31, 2024, in accordance with auditing stardards financial recepted in the United States of America, we considered the Company's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of the off and our opinion on the financial statements, but not for the purpose of expersion an opinion on the effectiveness of the Company's internal control. Accordingly, we do not expressing an the effectiveness of the Company's internal control. As required by Regulation 1.16 of the Commodity Futures Trading Commission ("CFTC"), we have made a study of the practices and procedures followed by the Company including consideration of control activities for safeguarding customer and firm assets. This study included tests of comsliariation of coh practices and procedures that we considered relevant to the objectives stated in Regulation 1.16 in in also g the periodic computations of minimum financial requirements pursuant to Regulation 1.17. Broad the Company does not carry accounts for customers or perform custodial functions relating to customer assets, we did not review the practices and procedures followed by the Company inature of the following: 1. The daily computations of the segregation requirements of section 4d(a)(2) of the Commodity Exchange Act and the regulations there under, and the segregation of funds based on such computations. 2. The daily computations of the foreign futures and foreign options secured amount requirements pursuant to Regulation 30.7 of the CFTC. The management of the Company is responsible for establishing and maintaining internal control and the practices and procedures referred to in the preceding paragraphs. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls and of the practices and procedures referred to in the preceding paragraphs, and to assess whether those practices and procedures can be expected to achieve the CFTC's above-mentioned objectives. Two of the objectives of internal control and the practices and procedures are to provide management with reasonable but not absolute assurance that assets for which the Company has responsibility are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit preparation of financial statements in accordance with generally accepted accounting principles. Regulation 1.16(d)(2) lists additional objectives of the practices and procedures listed in the preceding paragraphs. Because of inherent limitations in internal control and the practices and procedures referred to above, error or fraud may occur and not be detected. Also, projection of them to future periods is subject to the risk that they may become inadequate because of changes in conditions or that the effectiveness of their design and operation may deteriorate. Bauer & Company, LLC P.O. Box 27887 Austin, TX 78755 Tel 512.731.3518 / www.bauerandcompany.com {15}------------------------------------------------ ![](_page_15_Picture_0.jpeg) A deficiency in internal control exists when the design or operation of a control does not allow defect and operative interes, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A significant deficiency is a deficiency, o previ enough to moril attenties, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is provented on determinent a material misstatement of the company's financial statements will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control was for the limited purpose described in the first and second warknosses. We did not necessarily identify all deficiencies in internal control that might be material weaknesses. We did not identify any deficiencies in internal control and control activities for defined as in in regulated customer and firm assets that we consider to be material weaknesses, as defined previously. We understand that practices and procedures that accomplish the objectives referred to in the second paragraph of this report are considered by the CFTC to be adequate for its purposes in accordance with the Commodity Exchange Act and related regulations, and that practices and procedurationality of accomplish such objectives in all material respects indicate a material inadequacy for such purposs. Based on this understanding and on our study, we believe that the Company's proposedes, as described in the second paragraphs of this report, were adequate at December 31, 2024, to meet the CFTC's objectives. This report is intended solely for the information and use of the members, management, the CFTC, and other regulatory agencies that rely on Rule 1.16 of the CFTC, and is not intended to be and Shotla hot be used by anyone other than these specified parties. Dauer & ( on BAUER & COMPANY, LLC Austin, Texas February 11, 2025 Bauer & Company, LLC P.O. Box 27887 Austin, TX 78755 Tel 512.731.3518 / www.bauerandcompany.com {16}------------------------------------------------ ![](_page_16_Picture_0.jpeg) # REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Member of Ninth Eternity Securities, LLC We have reviewed management's statements, included in the accompanying Exemption Report Year Ended December 31, 2024, in which (1) Ninth Eternity Securities, LLC identified the fibe following provisions of 17 3. 0 VOVED (the Which Ninth Eternity Securities, LLC claimed exemption from 17 C.F.R. §240.15c3broker dool of the "exemption provision"). All of the customer transactions are cleared through the following that Nieth Florain, Stoned basis: StoneX Financial Inc. and (2) Ninth Etecnity Securities, LLC stated that Ninth Eternity Securities, LLC met the identified exemption provisions throughout the most recent fiseal year of December 31, 2024 without exception. The Company is also filing this Exemption Report because the Company's other business activities contemplated by Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240.17a-5 are limited to (1) investment banking services; (2) mergers and acquisitions advisory services, and the Company (1) did not directly or indirectly receive, hold or otherwise owe funds or securities for or to customers, (other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactions via subscriptions on a subscription way basis where the funds are payable to the issuer or its agent and not to the Company); (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year. Ninth Eternity Securities, LLC's management is responsible for compliance with the exemption provisions and its statements and Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.R.R. § 240.17a-5. Our review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included inquiries and other required procedures to obtain evidence about Ninth Eternity Securities LLC's compliance with the exemption provisions. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's statements. Accordingly, we do not express such an opinion. Based on our review, we are not aware of any material modifications that should be made to management's statements referred to above for them to be fairly stated, in all material respects, based on the provision set forth in paragraph (k)(2)(ii) of Rule 15c3-3 under the Securities Exchange Act of 1934, and based upon the Company's business activities contemplated by Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5, and related SEC Staff Frequently Asked Questions. BAUER & COMPANY, LLC Austin, Texas February 11, 2025 Bauer & Company, LLC P.O. Box 27887 Austin, TX 78755 Tel 512.731.3518 / www.bauerandcompany.com {17}------------------------------------------------ ## Ninth Eternity Securities LLC Exemption Report Securities and Exchange Commission 100 First Street, NE Washington, D.C. 20549 To whom it may concern: Ninth Eternity Securities LLC (the "Company") is a registered broker-dealer Subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 Exemption Reports to be made by certain brokers and dealers'). This Exemption Report was prepared as required by 17 C.F.R. § 240.17a-5(d) (1) and (4). To the best of its knowledge and belief, the Company states the following: - (1) The Company claimed an exemption from 17 C.F.R. § 240.15c3-3 under the following provisions of 17 C.F.R. § 240.15c3-3 (k)(2)(ii) for the period from January 1, 2024 to December 31, 2024. - a. All of the customer transactions are cleared through the following brokerdealer(s) on a fully disclosed basis: StoneX Financial Inc. - (2) The Company met the identified exemption provisions in Paragraph (k)(2)(i) of Rule 15c3-3 throughout the period from January 1, 2024 to December 31, 2024 without exception. - (3) The Company is also filing this Exemption Report because the Company's other business activities contemplated by Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240.17a-5 are limited to (1) investment banking services; (2) mergers and acquisitions advisory services, and the Company (1) did not directly or indirectly receive, hold or otherwise owe funds or securities (1) and customers, (other than money or other consideration received and promothy transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactionals subscriptions on a to the Company) (0) divisere the funds are payable to the issues or its agent and not to the Company); (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year. I, Steven Qian , swear (or affirm) that, to my best knowledge and belief, we did not identify any exceptions to this exemption during this period. Title: Principal Dated: 2/11/2025 Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.