Item 1B. Unresolved Staff Comments
Item 1B. Unresolved Staff Comments
This information is not required for smaller reporting
companies.
Item 1C. Cybersecurity
We rely on our information technology to operate our
business. As a smaller reporting company with limited operations (two employees), we maintain basic but appropriate policies and processes
designed to protect our information technology systems and resolve issues in a timely manner in the event of a cybersecurity threat or
incident.
Our processes for assessing, identifying, and managing
material risks from cybersecurity threats include periodic reviews by management (our CEO/CFO, who oversees IT matters given the company’s
size), use of anti-malware software, regular backups of critical data to secure offsite/cloud locations, access controls (password protection
and limited user permissions), and monitoring for unusual activity. We do not maintain a dedicated cybersecurity team but engage third-party
IT consultants as needed for vulnerability assessments and incident response planning. The full Board of Directors (which performs all
governance functions, including audit and risk oversight) receives updates from management on cybersecurity matters at least annually
or as significant risks arise.
As of December 31, 2025, and through the date of this
filing, we have not identified any cybersecurity incidents that have materially affected or are reasonably likely to materially affect
our business strategy, results of operations, or financial condition. We continue to monitor evolving cybersecurity risks and may enhance
processes as our operations grow or threats change.
Item 2. Properties
Currently, we do not own any or lease any real
estate.
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