Quantumsphere Acquisition Corp 10-K

Item 1B. Unresolved Staff Comments. None. Item 1C. Cybersecurity We are a special purpose acquisition company with no business operations. Since our Initial Public Offering, our sole business activity has been identifying and evaluating potential business combination opportunities. As a result, our operations are limited, and we have not maintained extensive information technology systems or stored significant sensitive data. Given the limited scope of our operations, we have not adopted a standalone cybersecurity risk management program or formalized processes specifically designed to assess cybersecurity risk. Our board of directors is generally responsible for the oversight of risks from cybersecurity threats as part of its general oversight of enterprise risks. In fiscal year 2025, which ended on March 31, 2026, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. Item 2. Properties. We do not own any real estate or other physical properties materially important to our operations. We maintain our principal executive offices are located at 1185 Avenue of the Americas, Suite 304, New York, NY 10036, and our telephone number is 212-612-1400.