RESEARCH FRONTIERS INC 10-K

ITEM 1B. UNRESOLVED STAFF COMMENTS None. ITEM 1C. Cybersecurity Cybersecurity risk management and strategy Our cybersecurity risk management is based on recognized cybersecurity industry frameworks and standards, We use these frameworks, together with information collected from internal assessments, to develop policies for use of our information assets, access to specific intellectual property or technologies, and protection of personal information. We protect these information assets through industry-standard techniques, such as multifactor authentication and malware defenses. We also work with internal stakeholders at the Company to integrate foundational cybersecurity principles throughout our organization’s operations, including employment of multiple layers of cybersecurity defenses, restricted access based on business need, and integrity of our business information. We collaborate with industry experts and cybersecurity practitioners at other companies to exchange information about potential cybersecurity threats, best practices and trends. Our cybersecurity risk management extends to risks associated with our use of third-party service providers. Our cybersecurity risk management is an important part of our comprehensive business continuity program and enterprise risk management. Governance of cybersecurity risk management The board of directors, as a whole, has oversight responsibility for our strategic and operational risks . The audit committee assists the board of directors with this responsibility by reviewing and discussing our risk assessment and risk management practices, including cybersecurity risks, with members of management. The audit committee, in turn, periodically reports on its review with the board of directors. Management is responsible for day-to-day assessment and management of cybersecurity risks.