Item 1B. Unresolved Staff Comments
ITEM
1B. UNRESOLVED STAFF COMMENTS
None.
ITEM
1C. CYBERSECURITY
The Company recognizes the importance of
developing, implementing and maintaining cybersecurity measures to better safeguard our information systems and protect the confidentiality,
integrity and availability of our data. Our management team will work to evaluate and address cybersecurity risks in alignment
with our business objectives and operational needs. We have not been subject to cybersecurity challenges that have materially impaired
our operations or financial standing. In the future, the Company will require the Board and employees to complete cybersecurity
training related to the physical security of assets, data privacy and other information security policies and procedures.
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