Stardust Power Inc. 10-K

ITEM 1B. UNRESOLVED STAFF COMMENTS. None ITEM 1C. CYBERSECURITY. Through our IT consulting firm, we employ continuous monitoring mechanisms to detect and respond to cybersecurity threats promptly. 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. The 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. 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 . ITEM 2. PROPERTIES. Our corporate headquarters are located in Greenwich, Connecticut. We own a 66-acre site in Muskogee, Oklahoma where we plan to construct our lithium refinery. We also lease office space in Oklahoma City, Oklahoma. ITEM 3. LEGAL PROCEEDINGS. We 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. ITEM 4. MINE SAFETY DISCLOSURES. Not applicable. 61 PART II