Resonate Blends, Inc. 10-K/A

Item 1B. Unresolved Staff comments None. Item 1C. Cybersecurity We believe that information security is a critical component of our business strategy. Therefore, we maintain and continuously assess and strengthen our cyber security program. We do not maintain a database of information other than for our products Management is responsible for the day-to-day administration of the Company’s risk exposures and has adopted a risk management framework including identification, analysis and response to risks affecting our business. We have not engaged any third-party services to conduct evaluations of our security controls, which can include penetration testing, independent audits, or consulting on best practices to address new challenges. These evaluations include testing both the design and effectiveness of security controls. We rely on third-party service providers for a variety of services to run our sales and payment processing. Cybersecurity risks are evaluated when determining the selection and oversight of applicable third-party service providers. A cyber-attack at a third-party service provider could have a significant impact on our business, and we continuously monitor the risks associated with our service providers. We believe that currently we have not encountered a cybersecurity event that has had a material impact on our business.