Item 4. Controls and Procedures
Item 4. Controls and Procedures
Our management is responsible for establishing and
maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is
designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded,
processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and
procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer
in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including
its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate
to allow timely decisions regarding required disclosure.
Under the supervision and with the participation
of our management, including our principal executive and financial officer, we conducted an evaluation of the effectiveness of the design
and operation of our disclosure controls and procedures as of April 30, 2026. Based on this evaluation, our management concluded that
our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in our SEC
filings is recorded, processed, summarized, and reported within the required time periods. There has been no change in our internal control
over financial reporting during the period from January 10, 2022 (inception) through April 30, 2026 that has materially affected, or is
reasonably likely to materially affect, our internal control over financial reporting.
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PART II. OTHER INFORMATION
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