What changed in this filing

/stocks — the workspaceLOADING

Item 1B. Unresolved Staff Comments

2024-04-15 compared with 2023-03-30 · 67 added, 31 removed, 4 unchanged (96% of the section changed)

Unresolved Staff Comments

our corporate headquarters we currently rent shared office space at 1120 Avenue of the Americas, 4 th Floor, New York, New

York which can be 150 square feet.

T he monthly services fee is $2,765.00 with a communications

fee of $100 per month.

Not applicable.

Cybersecurity

We have processes for assessing, identifying,

and managing material risks from cybersecurity threats.

These processes are integrated into our overall risk management systems, as overseen

by our Board, primarily through its Audit Committee.

These processes also include overseeing and identifying risks from cybersecurity

threats associated with the use of third-party service providers.

We conduct risk assessments of certain third-party providers before

engagement and have established monitoring procedures in an effort to assess and mitigate potential data security exposures originating

from third parties.

We from time to time engages third-party consultants, legal advisors, and audit firms in evaluating and testing our

risk management systems and assessing and remediating certain potential cybersecurity incidents as appropriate.

Board of Directors

The Audit Committee of our Board oversees, among

other things, the adequacy and effectiveness of our internal controls, including internal controls designed to assess, identify, and manage

material risks from cybersecurity threats.

The Audit Committee is informed of material risks from cybersecurity threats pursuant to the

escalation criteria as set forth in our disclosure controls and procedures.

Further, our management team reports on cybersecurity matters,

including material risks and threats, to the Audit Committee.

Our management team also provides updates annually or more frequently as

appropriate to the full Board.

Under the oversight of the Audit Committee, and

as directed by our Chief Executive Officer, the Company’s Systems Application Manager, is primarily responsible for the assessment

and management of material cybersecurity risks and the Company’s annual security audits to meet the payment industry expectations.

Our management team holds a regular cybersecurity and business continuity reviews to evaluate data security exposures, control effectiveness

and necessary remediation actions.

The Systems Application Manager is also supported by a third-party information technology consulting

services provider who helps oversee our information technology systems and provides cross-functional support for cybersecurity risk management

and facilitates the response to any cybersecurity incidents.

Our Systems Application Manager oversees our cybersecurity

incident response plan and related processes that are designed to assess and manage material risks from cybersecurity threats.

Application Manager also coordinates with our legal counsel and third parties, such as consultants and legal advisors, to assess and manage

material risks from cybersecurity threats.

Our management team is informed about the effectiveness of the prevention, detection, mitigation,

and remediation of cybersecurity incidents pursuant to criteria set forth in our incident response plan and related processes.

Our Audit Committee is responsible for overseeing

the establishment and effectiveness of controls and other procedures, including controls and procedures related to the public disclosure

of material cybersecurity matters.

Our Systems Application Manager, or a delegate, informs the Chief Executive Officer of certain cybersecurity

incidents that may potentially be determined to be material pursuant to escalation criteria set forth in our incident response plan and

related processes.

The CEO also notifies the audit committee chair of any material cybersecurity incidents.

As of the date of this Report, we are not aware

of any cybersecurity incidents that have materially affected or are reasonably likely to materially affect the Company, including its

business strategy, results of operations, or financial condition and that are required to be reported in this Report.

For further discussion

of the risks associated with cybersecurity incidents, see the cybersecurity risk factor included in the section entitled “Item 1A.

Risk Factors” in this Report.

For our corporate headquarters we currently rent

shared office space at 1120 Avenue of the Americas, 4 th Floor, New York, New York which can be 150 square feet.

services fee is $2,765.00 with a communications fee of $100 per month.

Per the terms of the Agreement, the fees for the first and 13 th month

of the term (if extended beyond the initial term) shall be waived.

The initial term of the Agreement is for one year, commencing September

1, 2022 and expiring August 31, 2023 with an automatic extension of the term of the Company does not provide at least 60 days prior notice

to the end of the term.

August 16, 2022, DMINT Real Estate Holdings, Inc.

(“DREH”), a wholly owned subsidiary of purchased 4.73 acres of land and

a building located at 565 Industrial Park Drive, Selmer, McNairy County, Tennessee for a purchase price of $408,000.00.

DMINT established

a Bitcoin mining data center powered on the local power grid.

The initial term of the Agreement is for one year, commenced on September

1, 2022 and on August 31, 2023 the term automatically extended on a month-to-month basis and will continue to automatically extend monthly

if the Company does not provide at least 60 days prior notice.

On August 16, 2022, DMINT Real Estate Holdings,

(“DREH”), a wholly owned subsidiary of purchased 4.73 acres of land and a building located at 565 Industrial Park Drive,

Selmer, McNairy County, Tennessee for a purchase price of $408,000.00.

DMINT established a Bitcoin mining data center powered on the local

The location is expected to have capacity for up to 5,000 mining machines.

rents approximately 4,277 square feet of property located at 960 Northpoint Parkway, Alpharetta, Georgia, Suite 400.

The term of the

Lease is for thirty-nine (39) months commencing September 1, 2020.

The monthly base rent is $8,019 for the first twelve (12) months

increasing thereafter to $8,768.

The total rent for the entire lease term is $315,044 and $8,768 is payable as a security deposit.

first three months of rent was abated.

DMINT has two leases (the “Leases”) in Bradford, Pennsylvania

relating to a combined 10,000 square feet of property located at the Bradford Regional Airport Authority multi-tenant building in Lafayette

The Leases are each for a term of five years, ending on the later of the date of occupancy and November 10, 2026.

base rent for “Cell 3”, comprising 4,000 square feet, is $1,666.67 per month.

The monthly base rent for “Cell 4”,

comprising 6,000 square feet, is $2,500 per month.

The total rent for the entire lease term of the Leases is $250,000 and $8,767.85 is

payable as a security deposit.

DMINT is currently finalizing negotiations of an early termination of the Leases as it has moved all operating

Bitcoin mining computers to its Selmer, TN location.

Company also leases approximately 778 square feet at 3301 North Third, Abilene, Taylor County, Texas at $740 per month.

a month-to-month rental which can be terminated at any time.

rents approximately 4,277 square

feet of property located at 960 Northpoint Parkway, Alpharetta, Georgia, Suite 400.

The term of the Lease is for thirty-nine (39) months

commencing September 1, 2020.

The monthly base rent is $8,019 for the first twelve (12) months increasing thereafter to $8,768.

total rent for the entire lease term is $315,044 and $8,768 is payable as a security deposit.

The first three months of rent was abated.

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