What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-03-27 compared with 2025-03-25 · 21 added, 18 removed, 3 unchanged (93% of the section changed)

2 unchanged sentences

Cybersecurity.

Although as a blank check company, we do not have any operations, we

are nonetheless subject to the risk of cybersecurity incidents .

Among other things, the investments in our Trust Account and bank deposits

may be vulnerable to such incidents, and we may depend on the digital technologies of third parties.

We and third parties may be subject

to cybersecurity attacks or security breaches.

To the extent that we rely on the technologies of third parties, we depend upon the personnel

and the processes of such third parties to protect against cybersecurity incidents, and we have no personnel or processes of our own for

this purpose.

In the event of a cybersecurity incident impacting us, our Management Team will report to the Board of Directors and provide

updates on the Management Team’s incident response plan for addressing and mitigating any risks associated with such an incident.

As an early-stage company without significant investments in data security protection, we may not be sufficiently protected against such

We also lack sufficient resources to adequately protect against, or to investigate and remediate any vulnerability to, cyber

It is possible that any of these occurrences, or a combination of them, could have material adverse consequences on our business

and lead to financial loss.

We have not encountered any cybersecurity incidents since our Initial Public Offering.

In addition to our

own cybersecurity risks, any proposed Business Combination target may have been subject to, or may in the future be subject to, cybersecurity

Although as a blank check

company, we do not have any operations, we are nonetheless subject to the risk of cybersecurity incidents .

Among other things, the investments

in our Trust Account and bank deposits may be vulnerable to such incidents, and we may depend on the digital technologies of third parties.

We and third parties may be subject to cybersecurity attacks or security breaches.

To the extent that we rely on the technologies of third

parties, we depend upon the personnel and the processes of such third parties to protect against cybersecurity incidents, and we have

no personnel or processes of our own for this purpose.

In the event of a cybersecurity incident impacting us, our Management Team will

report to the Audit Committee and provide updates on the Management Team’s incident response plan for addressing and mitigating

any risks associated with such an incident.

As an early-stage company without significant investments in data security protection, we

may not be sufficiently protected against such occurrences.

We also lack sufficient resources to adequately protect against, or to investigate

and remediate any vulnerability to, cyber incidents.

It is possible that any of these occurrences, or a combination of them, could have

material adverse consequences on our business and lead to financial loss.

We have not encountered any cybersecurity incidents since our

Initial Public Offering.

In addition to our own cybersecurity risks, any proposed Business Combination target may have been subject to,

or may in the future be subject to, cybersecurity incidents.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 1B. Unresolved Staff Comments