What changed in this filing

/stocks — the workspaceLOADING

Item 1B. Unresolved Staff Comments

2025-04-15 compared with 2024-05-10 · 34 added, 38 removed, 2 unchanged (97% of the section changed)

UNRESOLVED STAFF COMMENTS

are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information

under this item.

We are a smaller reporting company as defined by Rule

12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

CYBERSECURITY

management and strategy

Ventures Corp.

acknowledges the crucial necessity of establishing, executing, and sustaining strong cybersecurity measures to secure

our information systems.

This is undertaken to uphold the confidentiality, integrity, and accessibility of our data.

plan to strategically incorporate cybersecurity risk management into all our comprehensive risk management framework, fostering a corporate

culture that prioritizes cybersecurity at all levels.

This integration shall be done in stages so as to guarantee that cybersecurity

factors are ingrained in our decision-making processes throughout the organization.

We plan to incorporate a risk management team to

collaborate closely with the IT department, consistently assessing and mitigating cybersecurity risks in alignment with our business

goals and operational requirements.

recognize the intricate and ever-changing nature of cybersecurity threats.

To address this, we shall collaborate with external

experts, including cybersecurity assessors and consultants.

This cooperation shall involve regular audits, threat

assessments, and consultations to enhance our security measures.

These efforts ensure that our cybersecurity strategies adhere to

industry best practices and remain effective in safeguarding our systems.

Understanding

the potential risks associated with third-party service providers, we shall implement stringent processes to oversee and manage these

We shall conduct thorough security assessments before engaging with any third-party provider and maintain ongoing monitoring

to ensure compliance with our cybersecurity standards.

This involves quarterly assessments by our management and continuous evaluations

by our security engineers.

This approach is designed to mitigate the risks of data breaches or other security incidents originating from

third-party sources.

have not encountered cybersecurity issues that have significantly impacted our operational performance or financial status.

Board of Directors is fully aware of the vital importance of managing cybersecurity risks.

To ensure effective governance in handling

these risks, the Board shall implement a strong oversight mechanisms.

This reflects our understanding of the significant impact these

threats can have on operational integrity and stakeholder confidence.

have moved our physical office from 11-05 & 11-06, Tower A, Ave 3 Vertical Business Suite,

Jalan Kerinchi, Bangsar South, 59200 Kuala Lumpur, Wilayah Persekutuan Kuala Lumpur, Malaysia to B-23A-02,

G-Vestor Tower, Pavilion Embassy, 200, Jalan Ampang, 50450 Kuala Lumpur, Malaysia.

Risk management and strategy

SEATech Ventures Corp.

the crucial necessity of establishing, executing, and sustaining strong cybersecurity measures to secure our information systems.

is undertaken to uphold the confidentiality, integrity, and accessibility of our data.

We plan to strategically

incorporate cybersecurity risk management into all our comprehensive risk management framework, fostering a corporate culture that prioritizes

cybersecurity at all levels.

This integration shall be done in stages so as to guarantee that cybersecurity factors are ingrained in our

decision-making processes throughout the organization.

We plan to incorporate a risk management team to collaborate closely with the IT

department, consistently assessing and mitigating cybersecurity risks in alignment with our business goals and operational requirements.

We recognize the intricate

and ever-changing nature of cybersecurity threats.

To address this, we shall collaborate with external experts , including cybersecurity

assessors and consultants.

This cooperation shall involve regular audits, threat assessments, and consultations to enhance our security

These efforts ensure that our cybersecurity strategies adhere to industry best practices and remain effective in safeguarding

Understanding the potential

risks associated with third-party service providers, we shall implement stringent processes to oversee and manage these concerns.

conduct thorough security assessments before engaging with any third-party provider and maintain ongoing monitoring to ensure compliance

with our cybersecurity standards .

This involves quarterly assessments by our management and continuous evaluations by our security engineers.

This approach is designed to mitigate the risks of data breaches or other security incidents originating from third-party sources.

We have not encountered cybersecurity

issues that have significantly impacted our operational performance or financial status.

The Board of Directors is

fully aware of the vital importance of managing cybersecurity risks.

To ensure effective governance in handling these risks, the Board

shall implement a strong oversight mechanisms.

This reflects our understanding of the significant impact these threats can have on operational

integrity and stakeholder confidence.

present, our physical office is in B-23A-02, G-Vestor Tower, Pavilion Embassy, 200, Jalan Ampang, 50450 Kuala Lumpur, Malaysia.

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