What changed in this filing

/stocks — the workspaceLOADING

Item 1B. Unresolved Staff Comments

2025-03-28 compared with 2024-03-19 · 48 added, 13 removed, 1 unchanged (98% of the section changed)

STAFF COMMENTS

Unresolved Staff Comments.

Cybersecurity.

are a SPAC with no business operations.

Since our IPO, our sole business activity has been identifying and evaluating suitable acquisition

transaction candidates.

Therefore, we do not consider that we face significant cybersecurity risk and have not adopted any cybersecurity

risk management program or formal processes for assessing cybersecurity risk.

Our board of directors is generally responsible for the

oversight of risks from cybersecurity threats, if there is any.

We have not encountered any cybersecurity incidents since our IPO.

currently maintain our executive offices at 643 Ilalo St., #102, Honolulu, Hawaii 96813, and our telephone number is (808) 892-6611.

Our Sponsor is making this space available to us as part of a monthly administrative fee of $10,000.

We consider our current office space

adequate for our current operations.

Company prioritizes the security of its information systems and data integrity .

We have developed a cybersecurity strategy to manage

and mitigate potential cybersecurity risks.

Our strategy is designed to safeguard our systems and data.

Cybersecurity

Risk Management and Strategy

Company’s Information Systems Department is in charge of network construction and cybersecurity management.

If a system failure,

serious accident, or sign of such an accident is detected, the Information Systems Department reports to the CEO and other executives,

who then consider countermeasures.

The following are considered important cybersecurity issues, and countermeasures are being implemented.:

There is a risk of losing sales due to information leaks or system downtime caused by unauthorized access due to malware

We are protecting against this by introducing email training and detection products.

Vulnerability:

There is a risk of loss of corporate trust and sales opportunities due to system downtime or information leaks caused by the exploitation

of vulnerabilities in servers, etc.

We are conducting vulnerability assessments for services that are open to the public, and will

continue to expand the scope of these assessments in the future.

If the system is infected with ransomware, there is a risk of data being encrypted, resulting in business stoppages and information

We have prepared multiple backup mechanisms and recovery procedures in case of damage.

If data is taken from databases or other sources due to unauthorized access or internal crime, the Company’s credibility

will be lost, resulting in a loss of profits or the occurrence of compensation for damages.

of Service (DOS) attacks:

There is a risk that a DOS attack could bring down our website and make it impossible to make appointments

at clinics, which would have a negative impact on sales.

For this reason, we have introduced a WAF to prevent malicious access and

patches and upgrading:

There is a risk that not applying patches and upgrades could leave the system vulnerable to attacks, allowing

unauthorized access.

We are taking measures by regularly updating the operating system and applying patches.

and Oversight

is currently no director specializing in cybersecurity.

Important cybersecurity matters are reported to the board of directors, and implementations

are carried out based on the Company’s organizational chart, with the approval and oversight of the board of directors, CEO, and/or

other executive officers, as applicable.

Training and Awareness

Cybersecurity

threats are monitored and prevented by the head of the Information Systems Department, and the training plan is reported to the CEO and

other executives, who implement the following:

are planning to conduct annual training for the entire company on cybersecurity response.

are conducting recovery simulation training in the event of a system failure.

are conducting email training that simulates malicious attacks.

Service Providers

operate our business, we utilize certain third-party service providers to perform a variety of functions.

We intend to use the same outsourcing

partners as much as possible for consistency.

We are planning to establish selection and management policies in the future.

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