What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-03-25 compared with 2025-03-27 · 36 added, 35 removed, 3 unchanged (96% of the section changed)

1 unchanged sentence

CYBERSECURITY.

our IT consulting firm, we employ continuous monitoring mechanisms to detect and respond to cybersecurity threats

Reports are generated as needed for management and the Board of Directors, providing insights into our cybersecurity

posture, incidents, and remediation efforts.

We conduct regular assessments and testing of our controls, especially those related to

the protection of financial information.

implementation and management of these

processes are integrated with the Company’s overall operational risk management processes that seeks to limit our

exposure to unnecessary risks across our operations and is overseen by the Audit Committee of the Board of Directors.

We maintain an incident response plan that outlines

the steps to be taken in the event of a cybersecurity incident.

This plan includes procedures to escalate, contain, investigate and remediate

the incident, as well as to comply with any legal reporting requirements and communicate with affected stakeholders.

Our employees receive

regular training on cybersecurity best practices, emphasizing the protection of financial information.

We foster a culture of cybersecurity

awareness and responsibility throughout the organization.

The Board of Directors has delegated oversight of

risks related to the Company’s information system controls and security to the Audit Committee of the Board of Directors.

Our cybersecurity

program is managed by the Chief Financial Officer (CFO), who has over 20 years of business experience as well as a general familiarity

with cybersecurity matters and an understanding of the potential financial impacts, disclosure obligations, and enterprise risks to the

Company as they relate to cybersecurity .

The CFO updates the Audit Committee on cybersecurity matters.

The Audit Committee updates the

full Board of Directors with respect to cybersecurity matters.

have implemented processes designed to help assess, identify, and manage risks from potential unauthorized occurrences on or through

our information technology systems that may result in adverse effects on the confidentiality, integrity, and availability of these

systems and the data residing therein.

Through our IT consulting firm, we employ monitoring mechanisms controls, technologies,

systems, and other processes designed to help detect and respond to cybersecurity threats promptly including data loss, theft, misuse, or other security incidents or vulnerabilities affecting the data, and help maintain

a stable information technology environment.

Reports are generated as needed

for management and the Board of Directors, providing insights into our cybersecurity posture, incidents, and remediation efforts.

conduct regular assessments and testing of our controls, especially those related to the protection of financial information.

implementation and management of these processes

are integrated with the Company’s overall operational risk management processes that seek to limit our exposure to

unnecessary risks across our operations and are overseen by the Audit Committee of the Board of Directors.

maintain an incident response plan that outlines the steps to be taken in the event of a cybersecurity incident.

This plan includes

procedures to escalate, contain, investigate and remediate incidents, as well as to comply with any legal reporting requirements and

communicate with affected stakeholders.

We seek to foster a culture of cybersecurity awareness and responsibility throughout the

organization.

Board of Directors has delegated oversight of risks related to the Company’s information system controls and security to the

Audit Committee of the Board of Directors.

cybersecurity program is managed by the Chief Compliance Officer (CCO), who has over 20 years of business experience as well as a

general familiarity with cybersecurity matters and an understanding of the potential financial impacts, disclosure obligations, and

enterprise risks to the Company as they relate to cybersecurity.

The CCO regularly communicates with those responsible for

daily IT operations and infrastructure to assess potential cybersecurity threats and determine whether updates to the cybersecurity

strategy are necessary.

CCO updates the Audit Committee on cybersecurity matters.

The Audit Committee updates the full Board of Directors with respect to

cybersecurity matters.

the beginning of the last fiscal year, we have not identified risks from known cybersecurity threats, including as a result of any prior

cybersecurity incidents, that have materially affected us.

Although we are no t

currently aware of any risks from cybersecurity threats that have materially affected us, we face risks from cybersecurity threats that

could have a material adverse effect on us, including our business strategy, results of operations, or financial condition .

corporate headquarters are located in Greenwich, Connecticut.

own a 66-acre site in Muskogee, Oklahoma where we plan to construct our lithium refinery.

also lease office space in Oklahoma City, Oklahoma.

LEGAL PROCEEDINGS.

are not a party to any material pending legal proceedings.

From time to time, we may be subject to legal proceedings and claims arising

in the ordinary course of business.

MINE SAFETY DISCLOSURES.

currently aware of any risks from cybersecurity threats that have materially affected us, we face certain ongoing risks from cybersecurity

threats that, if realized, could have a material adverse effect on us, including our business strategy, results of operations, or financial

Additional information on cybersecurity risks we face is discussed in Part 1, Item 1A, “Risk Factors” under the

heading “ Our business and operations may be significantly disrupted upon the occurrence of a catastrophic event, information

technology system failures or cyberattack .”

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