Item 1B. Unresolved Staff Comments
Item 1B.
Unresolved Staff Comments.
None.
Item 1C.
Cybersecurity.
Risk
Management and Strategy
During 2024 we were a “blank check”
company with no business operations and our sole business activity has been identifying and evaluating suitable acquisition transaction
candidates. Therefore, we did not consider that we face significant cybersecurity risk and have not adopted any cybersecurity risk management
program or formal processes for assessing cybersecurity risk. Our board of directors is generally responsible for the oversight of risks
from cybersecurity threats, if any. Our management will use its best efforts to adopt a cybersecurity risk management program and formal
processes for assessing cybersecurity risk as we develop our HPC operations.
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