What changed 10-K

Item 1B. Unresolved Staff Comments

2025-03-05 compared with 2024-02-29 · 2 added, 0 removed, 12 unchanged (14% of the section changed)

3 unchanged sentences

The Sponsor has an information security program and policy in place, as mandated by New Regulation S-K Item 106.

The Sponsor engages Align to provide fully outsourced IT services, including 24x7x365 support, cybersecurity monitoring, and disaster recovery.

Align’s services encompass Office365 security features such as anti-phishing, encryption, and advanced threat protection, alongside endpoint security via Microsoft Entra ID and Intune, enforcing policies like MFA, BitLocker encryption, and geo-blocking.

This program is designed to assess, identify, and manage material risks from cybersecurity threats.

7 unchanged sentences

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.