What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-03-13 compared with 2025-03-14 · 125 added, 106 removed, 115 unchanged (67% of the section changed)

2 unchanged sentences

Risk Management and Strategy Overview

connection with the services we provide.

The Company realizes that cyber incidents can have financial, reputational,

and operational impacts that can

significantly adversely affect our customers, capital, and

Therefore, we integrate

cybersecurity processes throughout the Company as part of our enterprise-wide governance process.

Customers depend

nonpublic personal

Company understands

incidents can

have financial,

reputational, legal,

operational impacts

adversely affect

our customers,

cybersecurity

processes throughout the

Company as part of

our enterprise-wide governance

Regulatory agencies

1 unchanged sentence

cybersecurity

framework offers a set of guidelines

and best practices to help

financial institutions manage and mitigate cybersecurity risks

It focuses on ensuring the confidentiality,

expectations set forth

by the Federal

Financial Institutions

Examination Council

FFIEC framework

cybersecurity

focuses on ensuring the confidentiality,

integrity, and availability

4 unchanged sentences

Compliance Department

provides expert

cybersecurity and

presents periodic

Risk Committee of our Board of Directors.

expert counsel

of cybersecurity

periodic reports

Committee of our Board of Directors.

program, periodic

7 unchanged sentences

of controls currently

Company utilizes

Standards and

(“NIST”) Framework

Cybersecurity

The Company utilizes the National Institute of Standards and

(“NIST”) Framework and the Cyber Risk

Institute Framework (“CRI

Framework”) to help

management identify its

risks and determine

the Company’s

cybersecurity

Company’s cybersecurity posture.

implementation

of rigorous procedures

and controls, augmented

training initiatives for both management and staff, the institution cultivates a safe cybersecurity environment.

This approach

and controls,

both management and

staff, the institution

cultivates a safe

cybersecurity environment.

approach encompasses diverse

methodologies

defense-in-depth

fortifying the institutions cybersecurity controls and fostering

a resilient operational framework.

institutions’

cybersecurity controls and fostering a resilient operational

Assessment and Response to Cybersecurity Threats

13 unchanged sentences

capabilities.

The Company realizes that it faces a variety of risks from cyber-attacks involving destructive malware, including

capital, operational,

and reputation

disruption of

risk management

processes, and

business continuity

planning address

these risks by:

The Company recognizes that it faces a variety of risks from cyber-attacks involving destructive malware, including

liquidity, capital, operational, and

reputation risks, due

to events such

as fraud, data

loss, and disruption

management processes,

continuity planning

address these risks by:

comprehensive

information/cybersecurity

Securely configuring systems and services to mitigate the impact of cyberattacks.

Securely configuring systems and services to mitigate the impact of cyber-threats.

This includes measures such as

segmentation,

logical network segmentation, backups, maintaining an inventory

of authorized devices and software, and physical

configuration

environment by removing or disabling unused applications, functions,

or components.

removing or disabling unused applications, functions, or components.

Implementing and testing

9 unchanged sentences

senior management

taken to remediate findings.

Performing security

7 unchanged sentences

systems, antivirus protection,

properly configured firewall

monitored to identify,

prevent, and contain

attack attempts from

properly configured

are monitored

from all sources.

USCB Financial Holdings, Inc.

8 unchanged sentences

cyber-attacks

impacting the Company or its critical service providers.

impacting the Company and/or its critical service providers.

Conducting ongoing

16 unchanged sentences

committees and

review reports submitted

RMCD detailing the

Company’s inherent and

cybersecurity risk, program sophistication level, and high-risk

threats identified in the cybersecurity risk assessment.

(“ARC”) review

reports submitted

RMCD detailing

cybersecurity

sophistication

cybersecurity risk assessment.

effectiveness,

cybersecurity controls and procedures.

The Board receives regular

on cybersecurity risk assessment

cybersecurity controls

and procedures.

receives regular

on cybersecurity

risk assessment

coordination, assignment of responsibility,

1 unchanged sentence

security program.

Annually, or as required, the RMCD

provides a comprehensive report

to the Board or

a designated committee regarding

comprehensive

cybersecurity

Cybersecurity

Assessment, discussion

of significant

program matters

risk assessment,

risk management

discussion of

significant program

assessment, risk

management decisions,

monitoring of

service provider

compliance, results

controls testing,

security breaches

or violations,

responses, and recommendations for program enhancements.

service provider compliance, results of key controls testing, security breaches

or violations, management's responses, and

recommendations for program enhancements.

Engagement with Third Party Vendors

The engagement

of third-party

involves potential

strategic, reputational,

considerations.

specifically as

to compliance

requirements of the

Gramm Leach Bliley

regulation and applicable

Laws and Regulations.

developed general guidelines for

the identification, risk assessment, monitoring

and management of

associated to the engagement of third-party providers

officers, finance

internal auditors,

identify potential

engagement as

identify performance

criteria, internal

controls, reporting

any contractual

that should be implemented for the ongoing assessment and

control of risks that derive from the third-party

The engagement of critical third-party providers introduces a range of

potential risks that can affect the Bank’s strategic

direction, reputation, daily

operations, transaction integrity,

credit exposures, financial

technological environment,

and compliance posture.

Providers whose services include the transmission, storage, or processing

of non-public personal

present heightened

compliance risks,

applicable Privacy Laws and Regulations.

identification,

management of risks related

to the engagement of

third-party providers or vendors.

This framework ensures that risks

addressed proactively and in accordance with regulatory

expectations.

Risk assessment for

critical providers may

require the involvement

of specialized personnel,

including the compliance

officer, technology officers, finance officers,

internal auditors, and

legal counsel.

participation is essential

for identifying

potential risks arising

from third-party relationships,

defining performance criteria,

establishing internal controls,

reporting requirements, and ensuring

contractual obligations are in

place for ongoing risk assessment

and mitigation.

collaborative approach helps maintain the integrity and security of the

Bank’s operations while meeting regulatory and legal

Compliance with Regulatory Standards

Annual testing or

more frequently if

deemed necessary

of cybersecurity controls

and procedures will

ensure compliance.

of identified

deficiencies or

vulnerabilities,

As noted above, annual testing, or more frequently

if deemed necessary,

of cybersecurity controls and procedures

identified deficiencies

or vulnerabilities,

remedial action

be implemented

rectify issues or establish mitigating

Any exceptions deemed significant will

be promptly reported, with remediation

efforts prioritized.

implemented to rectify issues or establish mitigating controls.

Any exceptions

deemed significant will be promptly reported,

with remediation efforts prioritized.

comprehensive

2 unchanged sentences

program matters.

USCB Financial Holdings, Inc.

As of the end of

7 unchanged sentences

continues to monitor developments and vendor communications.

USCB Financial Holdings, Inc.

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