Item 1B. Unresolved Staff Comments
ITEM
1B. UNRESOLVED STAFF COMMENTS
None.
ITEM
1C. CYBERSECURITY
The
Company has not adopted any formal cybersecurity risk management program or formal processes for assessing, identifying, and managing
material risks from cybersecurity threats. At the management level, our Chief Executive Officer and Chief Financial Officer are responsible
for addressing cybersecurity incidents, while our full Board has oversight responsibility for the Companys overall risk management,
including cybersecurity risk, and has not delegated oversight authority for cybersecurity risks to any committee. In the event a cybersecurity
incident occurs, the Companys Chief Executive Officer and the Chief Financial Officer are expected to inform the Board of the
details of such incident as well as the measures taken in response to such incident. In fiscal year 2025, we did not identify any cybersecurity
threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or
financial condition.
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