SPECTRAL CAPITAL Corp 10-K

ITEM 1B. UNRESOLVED STAFF COMMENTS Not applicable. ITEM 1C. CYBERSECURITY The Company takes cybersecurity risk management seriously and has implemented processes intended to assess, identify, and manage material risks from cybersecurity threats as part of its overall risk management framework. Spectral has adopted policies and procedures designed to protect its information systems, networks, and data assets from unauthorized access, misuse, and disruption. These measures include employee training on data security and privacy, incident detection and response capabilities, and the use of industry-standard security tools and technologies. The Company’s cybersecurity program is overseen by management and reported to the Board of Directors on a periodic basis. As of the date of this Annual Report on Form 10-K, the Company has not experienced any known cybersecurity incidents that had a material effect on our business, operations, or financial condition. During the reporting period, no cybersecurity breach or attack has been identified that resulted in significant data loss, financial costs, or operational disruptions for Spectral. Nevertheless, cybersecurity threats continue to evolve rapidly, and no security program can guarantee absolute protection against all attacks. A significant cybersecurity incident in the future could potentially cause substantial harm to the Company, including business interruptions, remediation costs, reputational damage, loss of sensitive information, or legal and regulatory consequences. Spectral remains proactive in updating and strengthening its cybersecurity measures in light of new threats and technological changes. For further information on the risks associated with cybersecurity and data protection, refer to the “Risk Factors” section of this Annual Report on Form 10-K (Item 1A) which discusses these risks in more detail. 38 ITEM 2. DESCRIPTION OF PROPERTY We rent a virtual office located at 701 Fifth Avenue, Suite 4200, Seattle, Washington, 98104, under a month-to-month basis. We pay monthly rent of $378.00 for this location. Through our subsidiary 42 Telecom, we maintain office space in Malta, Sweden, and the United Kingdom. Through our subsidiary Telvantis, we maintain operational facilities in the United States. We believe that our current facilities are sufficient to meet our current and near-term needs and that, should it be needed, suitable additional space will be available.