Bitcoin Infrastructure Acquisition Corp Ltd 10-K

Item 1B. UNRESOLVED STAFF COMMENTS None Item 1C. CYBERSECURITY We are a special purpose acquisition company with no business operations. Since our initial public offering, our sole business activity has been identifying and evaluation suitable targets for an initial business combination. Therefore, we do not consider that we face significant cybersecurity risk and have not adopted any cybersecurity risk management program or formal processes for assessing, identifying, and managing material risks from cybersecurity threats. Our board of directors is ultimately responsible for overseeing the risk management activities in general and, as deemed necessary by our management team, will be informed of any cybersecurity threats or risks that may arise. In fiscal year 2024, we did not identify any risks from cybersecurity threats that have materially affected or are reasonably likely to materially affect us, including our business strategy and results of operations. 86 Item 2. PROPERTIES We maintain our principal executive office at at 1200 N. Federal Hwy, Suite 200, Boca Raton, FL 33432. We consider our current office space adequate for our current operations. Item 3. LEGAL PROCEEDINGS To the knowledge of management, there is no material litigation, arbitration or governmental proceeding currently pending against us, any of our officers or directors in their capacity as such or against any of our property. Item 4. MINE SAFETY DISCLOSURES None 87 PART II