Cardio Diagnostics Holdings, Inc. 10-K

Item 7A. Quantitative and Qualitative Disclosures About Market Risk As of December 31, 2021, we were not subject to any market or interest rate risk. The net proceeds of our Initial Public Offering completed November 26, 2021, including amounts in the Trust Account, have been invested in U.S. government treasury bills, notes or bonds with a maturity of 180 days or less or in certain money market funds that invest solely in U.S. treasuries. Due to the short-term nature of these investments, we believe there will be no associated material exposure to interest rate risk. Item 8. Financial Statements and Supplemental Data This information appears following Item 15 of this Report and is included herein by reference. Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure None.