Item 1B. Unresolved Staff Comments
ITEM 1B. UNRESOLVED STAFF COMMENTS
None.
ITEM 1C. CYBERSECURITY
The Company recognizes the importance of developing,
implementing and maintaining cybersecurity measures to better safeguard our information systems and protect the confidentiality, integrity
and availability of our data. Our management team will work to evaluate and address cybersecurity risks in alignment with our business
objectives and operational needs. We have not been subject to cybersecurity challenges that have materially impaired our operations or
financial standing. In the future, the Company will require the Board and employees to complete cybersecurity training related to the
physical security of assets, data privacy and other information security policies and procedures.
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