What changed in this filing

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Item 1B. Unresolved Staff Comments

2025-04-16 compared with 2024-04-12 · 40 added, 20 removed, 1 unchanged (98% of the section changed)

STAFF COMMENTS

UNRESOLVED STAFF COMMENTS

CYBERSECURITY

Prior to the consummation of our business combination

on February 2, 2024, we were a special purpose acquisition company with no business operations.

Since our IPO, our sole business activity

has been identifying and evaluating acquisition transaction candidates that meet our investment criteria.

Therefore, we do not consider

that we face significant cybersecurity risk.

We have not adopted any cybersecurity risk management program or formal processes for assessing

cybersecurity risk.

Our management oversees the assessment and management

of cybersecurity threats.

In the event of any reportable cybersecurity incident, our management shall promptly notify our board of directors,

including determining the necessary actions such as disclosure, mitigation, or other appropriate responses.

We have not encountered any cybersecurity incidents since our Initial

Public Offering.

We maintain our corporate headquarters located

at 13355 Noel Rd., Suite 1100, Dallas, Texas, and our telephone number is (972) 918-5120.

We maintain our research and development and

manufacturing operations located in Dayton, Ohio, where we own a building of approximately 27,646 square feet and lease a building

of approximately 7,097 square feet.

Cybersecurity

Risk Management

Our management oversees the assessment and management of cybersecurity

threats and regularly considers cybersecurity risks in the context of other material risks to the Company.

In the event of any reportable

cybersecurity incident, our management shall promptly notify our board of directors, including determining the necessary actions such

as disclosure, mitigation, or other appropriate responses.

We obtain input, as appropriate, for our cybersecurity risk management program

on the security industry and threat trends from external experts.

During the reporting period, we have not experienced any material cybersecurity

incidents, which would require disclosure.

In the course of our business operations, we collect,

store, and process data, including information related to our employees, partners, collaborators, and vendors.

To effectively manage cybersecurity

risks, we have established a range of policies and procedures designed to prevent, detect, and respond to potential threats.

Executive Officer manages our external IT and cybersecurity experts.

Under the CEO’s direction, we work with trusted third-party

information technology “IT” professionals who employ a variety of software tools to ensure the security of our systems.

Additionally,

we rely on reputable cybersecurity software vendors to further enhance our protection.

The Company takes steps to manage cybersecurity risks by identifying,

assessing, and addressing potential threats to our data and systems, ensuring our security measures are effective.

We continuously monitor

for cybersecurity risks using automated tools, test for potential threats, and maintain standards, policies, and procedures to guide our

security practices.

We use a variety of security tools across our systems, require multifactor authentication for access to critical systems,

and enforce access control policies to help protect the data within those systems.

We consult with outside counsel as appropriate, including on materiality

analysis and disclosure matters, and our senior management makes the final materiality determinations and disclosure and other compliance

Our management apprises our independent public accounting firm of matters and any relevant developments.

Our business strategy, results of operations and financial condition

have not been materially affected by risks from cybersecurity threats, but we cannot provide assurance that they will not be materially

affected in the future by such risks or any future material incidents.

For more information on our cybersecurity related risks, see Item

1A Risk Factors of this Annual Report on Form 10-K.

The Audit Committee has oversight responsibility

for risks and incidents relating to cybersecurity threats, including compliance with disclosure requirements, cooperation with law enforcement,

and related effects on financial and other risks, and it reports any findings and recommendations, as appropriate, to the full Board

for consideration.

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