Item 1B. Unresolved Staff Comments
ITEM
1B. UNRESOLVED STAFF COMMENTS
None.
ITEM
1C. CYBERSECURITY
We
have no business operations. Since our IPO, our sole business activity has been identifying and evaluating suitable acquisition transaction
candidates. Therefore, we have not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity
risk, which may make us susceptible to heightened cybersecurity risk. Our board of directors is generally responsible for the oversight
of risks from cybersecurity threats, if there is any. We have not encountered any cybersecurity incidents since our IPO.
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