Item 1B. Unresolved Staff Comments
ITEM
1B. UNRESOLVED STAFF COMMENTS
None.
ITEM
1C. CYBERSECURITY
We
are a special purpose acquisition company with no business operations. Since our IPO, our sole business activity has been identifying
and evaluating suitable acquisition transaction candidates. Therefore, we do 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. We
have not encountered any cybersecurity incidents since our IPO.
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