UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 (Amendment No. 1)

 (Mark One)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 OR

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ____ to ____

 Commission file number 001-39128

 Momentus Inc.

 (Exact name of registrant as specified in its charter)

 Delaware

 84-1905538

 (State or other jurisdiction of incorporation or organization)

 (I.R.S. Employer Identification No.)

 3901 N. First Street

 San Jose, California

 95134

 (Address of Principal Executive Offices)

 (Zip Code)

 ( 650) 564-7820

 Registrant's telephone number, including area code

 Securities registered pursuant to section 12(g) of the Act:

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 Class A common stock

 MNTS

 Nasdaq Stock Market LLC

 Warrants

 MNTSW

 Nasdaq Stock Market LLC

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes No

 Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes No

 Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter
 period that the registrant was required to file such reports); and (2) has been subject to such filing requirements for the past 90 days. Yes No

 Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of
 Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

 Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large
 accelerated filer," "accelerated filer," "smaller reporting company" "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
 to Section 13(a) of the Exchange Act.

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the
 Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the Registrant included in the filing reflect the correction of an error to previously
 issued financial statements.

 Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the Registrant's executive officers during the
 relevant recovery period pursuant to § 240.10D-1(b).

 Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes

 No

 The aggregate market value of voting stock held by non-affiliates of the Company on December 31, 2023, based on the closing price of $1.73
 for shares of our Class A common stock, was approximately $ 14.3 million. Shares of common
 stock beneficially owned by each executive officer, director, and holder of more than 10% of our Class A common stock have been excluded in that such persons may be deemed to be affiliates. This
 determination of affiliate status is not necessarily a conclusive determination for other purposes.

 The registrant had outstanding 16,625,904 shares of Class A common stock as of May 30, 2024.

 DOCUMENTS INCORPORATED BY REFERENCE

 None.

 Auditor Firm Id:

 1596

 Auditor Name:

 Frank, Rimerman + Co. LLP

 Auditor Location:

 San Francisco, CA

 Explanatory Note

 Momentus Inc. (the "Company," "we", or "our") filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the "Original Form 10-K") with the Securities and Exchange
 Commission (the "SEC") on June 6, 2024. The is filing this Amendment No. 1 to the Original Form 10-K (this "Form 10-K/A") solely for the purpose of amending Item 9A. Controls and Procedures to separately disclose its conclusions regarding the
 effectiveness of its disclosure controls and procedures and internal control over financial reporting as of December 31, 2023.

 In addition, as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), this Form 10-K/A revises Item 15 of Part IV to include currently dated
 certifications by the Company's principal executive officer and principal financial officer as exhibits to this Form 10-K/A and updates the Exhibit Index to reflect the inclusion of these certifications in Exhibits 31.1 and 31.2.

 Other than the items outlined above, this Form 10-K/A does not attempt to modify or update the Original Form 10-K. This Form 10-K/A does not reflect events occurring after the date of the
 Original Form 10-K or modify or update those disclosures that may be affected by subsequent events. Such subsequent matters are addressed in subsequent reports filed by the Company with the SEC. Accordingly, this Form 10-K/A should be read in
 conjunction with the Original Form 10-K, as previously amended. Capitalized terms not defined in this Form 10-K/A have the meaning given to them in the Original Form 10-K.

 Page

 Item 9A. Controls and Procedures

 Item 15. Exhibits and Financial Statement Schedules

 Signature

 ii

 ITEM 9A.

 Controls and Procedures

 Disclosure Controls and Procedures

 We maintain disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)) under the Exchange Act that are designed to provide reasonable assurance that the information that we are required to
 disclose in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and such information is accumulated and communicated to our
 management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

 Based on the evaluation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this Annual Report on Form 10-K, our Chief Executive
 Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were effective.

 Management's Report on Internal Control Over Financial Reporting

 Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). The Company's internal control over
 financial reporting is a process designed by, or under the supervision of, that company's principal executive and principal financial officers, or persons performing similar functions, to provide reasonable assurance regarding the reliability
 of financial reporting and the preparation of consolidated financial statements in accordance with GAAP.

 Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the
 risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies or procedures may deteriorate.

 Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our internal control over financial reporting as of the year ended December 31, 2023, based on the criteria for effective internal control over financial reporting established in "Internal
 Control - Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on the evaluation of our internal control over financial reporting as of the end of the period
 covered by this Annual Report on Form 10-K, our Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our internal control over financial reporting was effective.

 This annual report does not include an attestation report of the Company's registered public accounting firm due to a transition period established by rules of
 the SEC for "emerging growth companies."

 Changes in Internal Control Over Financial Reporting

 There has been no change in our internal control over financial reporting (as described in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) for the year ended December 31,
 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 ITEM 15.

 Exhibits and Financial Statement Schedules

 (a) The following documents are filed as part of this Form 10-K/A:

 (1) Financial Statements. No financial statements are filed with this Form 10-K/A. The financial statements and
 notes thereto were included as part of the original Annual Report on Form 10-K for the year ended December 31, 2023.

 (2) Exhibits. The Exhibits listed below are
 filed herewith in response to this Item 15.

 Exhibit Number

 Description of Exhibit

 31.1

 Certification Pursuant to Rules 13a-14(a) and 15d-14(a) Under The Securities Act of 1934, As Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act
 of 2002

 31.2

 Certification Pursuant to Rules 13a-14(a) and 15d-14(a) Under The Securities Act of 1934, As Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act
 of 2002

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 MOMENTUS INC.

 Date: September 16, 2024

 By:

 /s/ Lon Ensler

 Name:

 Lon Ensler

 Title:

 Interim Chief Financial Officer