What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-03-30 compared with 2025-04-14 · 30 added, 17 removed, 12 unchanged (80% of the section changed)

1 unchanged sentence

CYBERSECURITY

maintain a risk management program designed to identify, assess and manage cybersecurity risks, including risks associated with third-party

service providers and technology platforms we rely upon.

Our cybersecurity risk management processes are considered as part of our broader

risk management and financial reporting processes, as applicable to our current operating profile.

Management and the Board of Directors

provide oversight of cybersecurity risk management.

As of the date of this report, we have not identified any cybersecurity incidents

that have materially affected, or are reasonably likely to materially affect, the Company, including our business strategy, results of

operations, or financial condition.

recognize the importance of assessing, identifying, and managing material risks associated with cybersecurity threats.

1 unchanged sentence

among other things:

operational risks, intellectual property theft, fraud and extortion.

As we are a developing company, we currently

do not have any employees or computer networks.

Currently, in the anticipation of growth, we are formulating a cybersecurity program

built on operations and compliance foundations.

Operations focus on continuous detection, prevention, measurement, analysis, and response

to cybersecurity alerts and incidents and on emerging threats.

Compliance establishes oversight of our cybersecurity program by creating

risk-based controls to protect the integrity, confidentiality, accessibility, and availability of company data stored, processed, or

corporate cybersecurity program is being designed by our IT consultant who is responsible for our overall information security strategy,

policy, security engineering, operations and cyber threat detection and response.

Our consultant has extensive information technology

and program management experience.

operational risks, unauthorized access to systems or information, intellectual property theft, fraud and extortion.

As we are a developing company, we currently do not have any employees and we operate with a limited internal information technology

Accordingly, our cybersecurity risk management efforts currently focus primarily on safeguarding access to key business systems

and information, managing third-party and vendor-related cybersecurity risks, and maintaining policies and procedures that we expect

to formalize and expand as our operations grow.

In anticipation of growth, we are formulating a cybersecurity program built on operations

and compliance foundations.

Operations focus on detection, prevention, measurement, analysis, and response to cybersecurity alerts and

incidents and on emerging threats.

Compliance establishes oversight of our cybersecurity program by creating risk-based controls designed

to protect the integrity , confidentiality, accessibility, and availability of company data stored, processed, or transferred.

corporate cybersecurity program is being designed with the assistance of our IT consultant, who is responsible for supporting our information

security strategy, policy development, and incident preparedness, including cybersecurity threat detection and response planning.

consultant has information technology and program management experience.

Our IT consultant reports to our Chief Executive Officer.

cybersecurity risk management program will seek to:

cybersecurity risk management program is intended to:

identify material cybersecurity risks to our critical systems, information, products, services, and our broader enterprise IT environment;

1 unchanged sentence

external service providers , where appropriate, to assess, test or otherwise assist with aspects of our security controls;

cybersecurity awareness training of our future employees, incident response personnel, and senior management;

a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents.

Create cybersecurity awareness training of our future employees, incident response personnel, and senior management;

Formulate a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents.

Board considers cybersecurity risk as part of its risk oversight function and has delegated to the Audit Committee oversight of cybersecurity

1 unchanged sentence

The Audit Committee oversees management’s implementation of our cybersecurity risk management

Company maintains three virtual offices in New York, NY, Raleigh, NC, and Los Angeles, CA.

program and may receive periodic updates from management regarding cybersecurity risks and preparedness .

Company maintains virtual offices in New York, New York, Raleigh, North Carolina, and Los Angeles, California.

We believe our office

arrangements are adequate for our current operations.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 1B. Unresolved Staff Comments