What changed in this filing

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Item 1B. Unresolved Staff Comments

2025-03-31 compared with 2024-03-29 · 26 added, 29 removed, 5 unchanged (92% of the section changed)

3 unchanged sentences

and protecting stakeholders’ interests.

Company is in the process of establishing a cybersecurity policy (i) designed to establish a comprehensive framework for

identifying, assessing, mitigating, and responding to cybersecurity risks across the organization and (ii) which implements

protocols to evaluate, recognize, and address significant risks, including those posed by cybersecurity threats.

This strategy

encompasses the utilization of standard traffic monitoring tools, educating personnel to identify and report abnormal activities,

and partnering with reputable service providers capable of upholding security standards equivalent to or exceeding our own in

order to minimize exposure to unnecessary risks across our operations.

For cybersecurity, we will collaborate with expert

consultants and third-party service providers to implement industry-standard strategies aimed at identifying and mitigating

potential threats or vulnerabilities within our systems.

Additionally, the policy strategy will have a comprehensive cyber crisis

Company has established a cybersecurity policy (i) designed with a comprehensive framework for identifying , assessing, mitigating, and

responding to cybersecurity risks across the organization and (ii) which includes protocols to evaluate, recognize, and address significant

risks, including those posed by cybersecurity threats.

This strategy encompasses the utilization of standard traffic monitoring tools,

educating personnel to identify and report abnormal activities, and partnering with reputable service providers capable of upholding

security standards equivalent to or exceeding our own in order to minimize exposure to unnecessary risks across our operations.

For cybersecurity,

we collaborate with expert consultants and third-party service providers to provide industry-standard strategies aimed at identifying

and mitigating potential threats or vulnerabilities within our systems.

Additionally, the policy strategy has a comprehensive cyber crisis

response plan to manage high severity security incidents, ensuring efficient coordination across the organization.

Cybersecurity

threats have not historically impacted our operations and we do not anticipate such risks materially affecting our business,

strategy, financial condition, or results of operations.

However, given the escalating sophistication of cyber threats, our

preventive measures may not always suffice.

Despite well-designed controls, we acknowledge the inability to foresee all security

breaches, including those stemming from third-party misuse of AI technologies, and the potential challenges in implementing timely

preventive measures.

Please see “ Cyber incidents or attacks directed at us could result in information theft, data

corruption, operational disruption and/or financial loss” in Item 1A:

Risk Factors for additional disclosure regarding cyber

attack-related risks.

Chief Executive Officer will oversee our information security programs, including cybersecurity initiatives and cybersecurity

incident response process.

The Audit Committee of the Board of Directors oversees cybersecurity risk management activities,

supported by Company management, the Board of Directors, and external consultants.

We assess and prioritize risks based on potential

impact, implement technical controls, and monitor third-party vendors’ security practices.

have been no cybersecurity incidents which have materially affected us to date, including our business strategy, results of operations

or financial condition.

However, any future potential risks from cybersecurity threats, including but not limited to exploitation of

vulnerabilities, ransomware, denial of service, supply chain attacks, or other similar threats may materially affect us, including our

execution of business strategy, reputation, results of operations and/or financial condition.

Risk Factors — “Cyber incidents or attacks directed at us could result in information theft,

data corruption, operational disruption and/or financial loss.”

Chief Executive Officer oversees our information security programs, including cybersecurity initiatives and cybersecurity incident response

The Audit Committee of the Board of Directors oversees cybersecurity risk management activities, supported by Company management,

the Board of Directors, and external consultants.

We assess and prioritize risks based on potential impact, implement technical controls,

and monitor third-party vendors’ security practices.

corporate headquarters is a leased office located at 200 Park Avenue, Suite 400, Cleveland, Ohio.

The Range Reclamation Entities lease

an office in Fola, West Virginia.

We believe our current facilities are adequate to support our corporate strategy over the next 12 months.

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