What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-04-15 compared with 2025-07-11 · 22 added, 48 removed, 2 unchanged (97% of the section changed)

1 unchanged sentence

Cybersecurity

We have established policies and processes for assessing,

identifying, and managing material risk from cybersecurity threats, and have integrated these processes into our overall risk management

systems and processes.

We routinely assess material risks from cybersecurity threats, including any potential unauthorized occurrence

on or conducted through our information systems that may result in adverse effects on the confidentiality, integrity, or availability

of our information systems or any information residing therein.

We conduct periodic risk assessments to identify cybersecurity

threats, as well as assessments in the event of a material change in our business practices that may affect information systems that are

vulnerable to such cybersecurity threats.

These risk assessments include identification of reasonably foreseeable internal and external

risks, the likelihood and potential damage that could result from such risks, and the sufficiency of existing policies, procedures, systems,

and safeguards in place to manage such risks.

Following these risk assessments, we re-design, implement,

and maintain reasonable safeguards to minimize identified risks;

reasonably address any identified gaps in existing safeguards;

and regularly

monitor the effectiveness of our safeguards.

Primary responsibility for assessing, monitoring and managing our cybersecurity risks rests

with the President who reports to our Chief Executive Officer, to manage the risk assessment and mitigation process.

We engage consultants, or other third parties in connection

with our risk assessment processes.

These service providers assist us to design and implement our cybersecurity policies and procedures,

as well as to monitor and test our safeguards.

We require each third-party service provider to certify that it has the ability to implement

and maintain appropriate security measures, consistent with all applicable laws, to implement and maintain reasonable security measures

in connection with their work with us, and to promptly report any suspected breach of its security measures that may affect our company.

We have not encountered cybersecurity challenges that

have materially impaired our operations or financial standing.

Our board of directors addresses the Company’s

cybersecurity risk management as part of its general oversight function.

The board of directors’ audit committee is responsible

for overseeing Company’s cybersecurity risk management processes, including oversight and mitigation of risks from cybersecurity

Our cybersecurity risk assessment and management processes

are implemented and maintained by certain Company management, including the information technology team at the direction of our President.

Our executive team including our Chief Executive Officer, and Chief Financial Officer are responsible for hiring appropriate personnel,

helping to integrate cybersecurity risk considerations into the Company’s overall risk management strategy, and communicating key

priorities to relevant personnel.

This executive team is responsible for approving budgets, helping prepare for cybersecurity incidents,

approving cybersecurity processes, and reviewing security assessments and other security-related reports.

Our cybersecurity incident response and vulnerability

management policies are designed to escalate certain cybersecurity incidents to members of management depending on the circumstances,

including our Chief Executive Officer, and Chief Financial Officer.

In addition, the Company’s incident response and vulnerability

management policies include reporting to the audit committee of the board of directors for certain cybersecurity incidents including significant

breaches to the Company’s networks or systems.

The audit committee receives regular reports from the information technology team

concerning the Company’s significant cybersecurity threats and risk and the processes the Company has implemented to address them.

The audit committee also has access to various reports, summaries or presentations related to cybersecurity threats, risk and mitigation.

Like all companies that utilize technology, we are

subject to threats of breaches of our technology systems.

To mitigate the threat to our business, our goal to take a comprehensive approach

to cybersecurity risk management.

Our lack of capital has prevented us from having a more robust cybersecurity program.

The company’s

data and its security is actively managed with oversight from a 3 rd party IT provider.

Due to the lack of capital, we have

not devoted sufficient resources to cybersecurity.

We intend to make investments to maintain the security of our data and cybersecurity

infrastructure when feasible including based on our access to sufficient capital.

There can be no guarantee that our policies and procedures

will be properly followed in every instance or that those policies and procedures will be effective.

We do not believe

that risks from prior cybersecurity threats have materially affected our business to date.

We can provide no assurance that there

will not be incidents in the future or that future attacks will not materially affect us, including our business strategy, results of

operations, or financial condition.

in early 2026 we experienced a hacking incident wherein a malicious third party attempted to impersonate

our President to divert funds.

We do not maintain a physical office.

listed in this Report is a PO Box which receives our mail.

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