What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-04-13 compared with 2025-03-11 · 27 added, 27 removed, 2 unchanged (96% of the section changed)

1 unchanged sentence

CYBERSECURITY

Management and Strategy

recognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information

systems and protect the confidentiality, integrity, and availability of our data.

Material Risks & Integrated Overall Risk Management

have strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide culture

of cybersecurity risk management.

This integration ensures that cybersecurity considerations are an integral part of our decision-making

processes at every level.

Our management team continuously evaluates and addresses cybersecurity risks in alignment with our business

objectives and operational needs .

Third-party Risk

we are aware of the risks associated with third-party service providers, we have implemented stringent processes to oversee and manage

We conduct thorough security assessments of all third-party providers before engagement and maintain ongoing monitoring

to ensure compliance with our cybersecurity standards .

The monitoring includes annual assessments of the SOC reports of our providers

and implementing complementary controls.

This approach is designed to mitigate risks related to data breaches or other security incidents

originating from third-parties.

from Cybersecurity Threats

have not encountered cybersecurity challenges that have materially impaired our operations or financial standing.

do not own or lease any real property.

We rent our offices on a month-to-month basis.

Our headquarters and business mailing address is

Olympic Blvd, Ste 1100W #13, Los Angeles, CA 90064.

Our Miami field office address is 1815 Purdy Ave., Miami Beach, FL 33139.

LEGAL PROCEEDINGS.

MINE SAFETY DISCLOSURES.

date, we have not experienced any cybersecurity incidents that materially affected our business strategy, results of operations or financial

The Company recognizes the critical importance of cybersecurity in safeguarding sensitive information, maintaining operational

resilience, and protecting stakeholders’ interests.

Company is in the process of establishing a cybersecurity policy which will implement protocols to evaluate, recognize, and address significant

risks, including those posed by cybersecurity threats.

This policy will be designed to establish a comprehensive framework for identifying,

assessing, mitigating, and responding to cybersecurity risks across the organization and will encompass the utilization of standard traffic

monitoring tools, educating personnel to identify and report abnormal activities, and partnering with reputable service providers capable

of upholding security standards equivalent to or exceeding our own.

anticipate that these measures will be seamlessly integrated into our broader operational risk management framework aimed at minimizing

exposure to unnecessary risks across our operations.

For cybersecurity, we intend to collaborate with expert consultants and third-party

service providers to implement industry-standard strategies aimed at identifying and mitigating potential threats or vulnerabilities

within our systems.

Additionally, it is anticipated that our policy will have a comprehensive cyber crisis response plan to manage high

severity security incidents, ensuring efficient coordination across the organization.

date, cybersecurity threats have not materially impacted our operations;

however, given the escalating sophistication of cyber threats,

our preventive measures may not always suffice.

We may be unable to anticipate all security breaches, including those stemming from third-party

misuse of AI technologies and the potential challenges in implementing timely preventive measures .

Please refer to Item 1A:

for information relating to cyber attack-related risks.

anticipate that our Chief Financial Officer will be responsible for overseeing our information security programs, including cybersecurity

initiatives, and will be integrated into our Cybersecurity Incident response process.

We also anticipate that our Audit Committee will

oversees cybersecurity risk management activities, supported by Company management, the board of directors, and external consultants.

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.

What changed 10-K

Item 1B. Unresolved Staff Comments