Brownie's Marine Group, Inc 10-K

Item 1B. Unresolved Staff Comments Not applicable to smaller reporting companies. Item 1C. Cybersecurity The Company engages a third-party provider to maintain our systems and management participates in the assessment to identify any risks from cybersecurity threats. Our third-party provider monitors our firewall, network, system security and internal and external backups and reports any issues to the Company. The Company’s Board, together with management, is engaged in our cybersecurity monitoring managed by our third-party provider and it is constantly changing. Any issues are appropriately addressed timely. To date, we have no t experienced any cybersecurity incidents that materially affected our business strategy, results of operations or financial condition.