ENCISION INC 10-K

Item 1B. Unresolved Staff Comments Not required for small reporting companies. 13 Item 1C. Cybersecurity Cybersecurity Risk Management and Strategy We have not yet developed a cybersecurity risk management program, though we are in the process of assessing the potential risks. As of this time, we have determined that risks from cybersecurity threats have not materially affected and are not reasonably likely to materially affect our business strategy, results of operations, or financial condition. Cybersecurity Governance Our Board of Directors is responsible for overseeing our enterprise risk management activities. The Board of Directors receives an update on our risk management process and the risk trends related to cybersecurity at least annually. Additionally, on a quarterly basis, the Audit Committee will receive updates from Management on cybersecurity. Item 2. Properties We lease 28,696 square feet of office and manufacturing space under non-cancelable lease agreements through October 31, 2026, at 6797 Winchester Circle, Boulder, Colorado. We believe that our existing facilities are adequate for our current operations.