American Picture House Corp 10-K

ITEM 1B. UNRESOLVED STAFF COMMENTS. Not applicable. ITEM 1 C. CYBERSECURITY We recognize the importance of assessing, identifying, and managing material risks associated with cybersecurity threats. These risks include, 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 transferred. Our 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. Our IT consultant reports to our chief executive officer. Our cybersecurity risk management program will seek to: ● Help identify material cybersecurity risks to our critical systems, information, products, services, and our broader enterprise IT environment; ● Manage our (1) cybersecurity risk assessment processes, (2) our security controls, and (3) our response to cybersecurity incidents ; ● Utilize external service providers , where appropriate, to assess, test or otherwise assist with aspects of our security controls; 16 ● 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. Our Board considers cybersecurity risk as part of its risk oversight function and has delegated to the Audit Committee oversight of cybersecurity and other information technology risks. The Audit Committee oversees management’s implementation of our cybersecurity risk management program. ITEM 2. PROPERTIES The Company maintains three virtual offices in New York, NY, Raleigh, NC, and Los Angeles, CA.