What changed 10-K

Item 1B. Unresolved Staff Comments

2025-02-28 compared with 2024-02-29 · 1 added, 1 removed, 22 unchanged (8% of the section changed)

12 unchanged sentences

Such provisions relate to the handling of information and computers, as well as the protection of computer systems and software from unauthorized persons .

USCF engages a third-party consultant and service provider to assist with information technology services and advise on USCF’s information technology infrastructure.

As needed, but no less frequently than annually, USCF evaluates its cybersecurity risk profile in accordance with its compliance policies and procedures.

The risk assessment aims to confirm that USCF’s policies are being followed and enforced, and to identify risks that may have otherwise been unknown.

To mitigate the risks from cybersecurity threats posed by third parties, USCF conducts due diligence on its critical third-party service providers with respect to (1) the cybersecurity programs and policies that they have in place as well as how they safeguard sensitive information, and (2) how those programs and policies apply to customers, including USCF and UGA.

7 unchanged sentences

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.