Item 1B. Unresolved Staff Comments
ITEM
1B.
UNRESOLVED
STAFF COMMENTS
None.
ITEM
1C.
CYBERSECURITY
Cybersecurity
risk management is part of the Company’s overall risk management. Our cybersecurity risk management is designed to provide a framework
for handling cybersecurity threats and incidents, including threats and incidents associated with the use of services provided by third-party
service provider. We rely on the cybersecurity protections of our third-party service provider. Our third-party service provider utilizes
two (2) factor authorization as well as login and password protections with email verifications.
Our
Board has overall oversight responsibility for our risk management, including our cybersecurity risk management. Management is
responsible for identifying, considering and assessing material cybersecurity risks on an ongoing basis, establishing processes to
ensure that such potential cybersecurity risk exposures are monitored. We believe that we have not experienced any cybersecurity
incidents in the fiscal year ended October 31, 2024.
Despite
our efforts, we cannot eliminate all risks from cybersecurity threats or provide assurances that we have not experienced an undetected
cybersecurity incident.
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