What changed in this filing

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Item 1B. Unresolved Staff Comments

2025-03-21 compared with 2024-04-15 · 30 added, 69 removed, 3 unchanged (97% of the section changed)

1 unchanged sentence

Cybersecurity

have implemented best-practices to assess risks from cybersecurity threats;

Risk Management

We have implemented practices

to assess risks from cybersecurity threats;

monitor our information systems for potential vulnerabilities;

and test those systems pursuant to our cybersecurity policies, processes, and practices, which are integrated into our overall risk management

program (see section “Services Overview” for details on each service we use).

To protect our information systems from cybersecurity

threats, we rely on various security tools that are designed to help identify, escalate, investigate, resolve, and recover from security

incidents in a timely manner.

We have chosen Microsoft as our main provider for Cybersecurity and Governance services.

Our Technology

Risk Management Committee, currently including our Vice President of Information Technology, In-house General Counsel, General Manager,

Director of Operations and Vice President of Technical Operations, assesses risks based on probability and potential impact to key business

systems and processes.

Risks that are considered high are addressed promptly and documented to be incorporated into our overall risk

management program.

A mitigation plan is developed for each identified high risk, with progress reported to the Technology Risk Management

Committee and tracked as part of our overall risk management program overseen by the Audit Committee of our board of directors.

date, cybersecurity threats, including those resulting from any previous cybersecurity incidents, have not materially affected our Company,

including our business strategy, results of operations, or financial condition.

We do not believe that cybersecurity threats resulting

from any previous cybersecurity incidents of which we are aware are reasonably likely to materially affect our Company.

board of directors oversees our risk management process, including as it pertains to cybersecurity risks, directly and through its committees.

The Audit Committee of the board oversees our risk management program, which focuses on the most significant risks we face in the short-,

intermediate-, and long-term timeframe.

The Audit Committee reviews our cybersecurity risk profile with management on a periodic basis

using key performance and/or risk indicators.

These key performance indicators are metrics and measurements designed to assess the effectiveness

of our cybersecurity program in the prevention, detection, mitigation, and remediation of cybersecurity incidents.

take a risk-based approach to cybersecurity and have implemented cybersecurity policies throughout our operations that are designed to

address cybersecurity threats and incidents.

following section outlines the services we utilize to facilitate Cyber Security Risk Management:

(Amazon Web Services)

short for Amazon Web Services, is a comprehensive cloud computing platform offered by Amazon.

It provides on-demand access to various

computing resources like servers, storage, networking, databases, analytics, machine learning, and more.

AWS eliminates the need for

physical hardware investments and gives organizations flexibility and scalability.

S3 (scalable object storage), Amazon EC2 (virtual servers), Amazon RDS (managed databases), Amazon CloudFront (Content Delivery Network)

websites/applications, scaling infrastructure, storing/analyzing data, deploying machine learning models, managing databases

Azure/EntraID

cloud computing platform offered by Microsoft, delivering a range of services for building, deploying, and managing applications.

supports various programming languages, tools, and frameworks for efficient development and scaling of applications.

machines, Storage, Databases, Networking, Analytics, AI/ML, IoT, DevOps tools

applications, hybrid cloud solutions, data analysis, building predictive models, continuous integration and deployment (CI/CD)

suite of productivity and collaboration tools combining familiar Office apps, cloud-based services, and robust security features.

Office (Word, Excel, PowerPoint, Outlook, OneDrive), SharePoint, Teams

Collaboration,

email, document creation, cloud storage, security & compliance, mobile productivity, automation (Power Automate)

service software centralizing and automating customer support for seamless interactions across email, live chat, social media, and self-service

Provides ticketing, reporting, analytics, and integrations.

system, Knowledge base, Live chat, Reporting & analytics

customer support, tracking support performance, self-service options, improving the overall customer experience

Defender & Microsoft Defender for O365

Defender ATP (Advanced Threat Protection) is a comprehensive security solution developed by Microsoft to protect businesses against advanced

cyber threats.

It combines endpoint security capabilities, advanced analytics, and cloud-based intelligence to provide real-time threat

detection, prevention, and response.

threat detection, Endpoint visibility, Threat hunting, Incident response, Integrates with security tools

cybersecurity, real-time alerts, endpoint analysis

ScreenConnect

support, access, and meeting software for efficient IT troubleshooting, user assistance, presentations, and collaboration.

remote connections, Screen sharing, Remote control, File transfer, Chat, Session recording

IT support, troubleshoot remotely, reduce on-site visits

storage/collaboration system for managing SolidWorks CAD files within an organization.

Provides a secure, scalable, and efficient environment

storage, Collaboration, Version control, Secure access, Replication, Backup, SolidWorks integration

storing design files, efficient collaboration, managing versions/history, streamlining workflows.

UniFi Dream Machine (UDM)

network device for small-to-medium businesses, combining a router, firewall, switch, and wireless access point.

Network Controller (manage network), Wireless connectivity (Wi-Fi 5/6), Firewall & security, Performance optimization, Scalability,

Remote management.

and test those systems pursuant

to our cybersecurity policies, processes, and practices, which are integrated into our overall risk management program.

To protect our

information systems from cybersecurity threats, we rely on various security tools that are designed to help identify, escalate, investigate,

resolve, and recover from security incidents in a timely manner.

We have chosen Microsoft Corporation as our main provider for Cybersecurity

and Governance services.

Our technology management team assesses risks based on probability and potential impact to key business systems

and processes.

Risks that are considered high are addressed promptly and documented to be incorporated into our overall risk management

A mitigation plan is developed for each identified high risk, with progress reported to the technology management team and tracked

as part of our overall risk management program overseen by Board and its Audit Committee.

To date, cybersecurity threats,

including those resulting from any previous cybersecurity incidents, have not materially affected our Company, including our business

strategy, results of operations, or financial condition.

We do not believe that cybersecurity threats resulting from any previous cybersecurity

incidents of which we are aware are reasonably likely to materially affect our Company.

Our Board oversees our risk management process,

including as it pertains to cybersecurity risks, directly and through its committees.

The Audit Committee of the board oversees our risk

management program, which focuses on the most significant risks we face in the short-, intermediate-, and long-term timeframe.

Committee reviews our cybersecurity risk profile with management on a periodic basis using key performance and/or risk indicators.

key performance indicators are metrics and measurements designed to assess the effectiveness of our cybersecurity program in the prevention,

detection, mitigation, and remediation of cybersecurity incidents.

We take a risk-based approach

to cybersecurity and have implemented cybersecurity policies throughout our operations that are designed to address cybersecurity threats

and incidents.

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