Risk Factors - BOTH

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$BOTH Risk Factor changes from 00/04/17/23/2023 to 00/04/11/24/2024

Item 1A. Risk Factors Not Applicable. The Company is a “smaller reporting company.” Item 1B. Unresolved Staff Comments. Not Applicable. The Company is a “smaller reporting company.” Item 1C.” Item 1B. Cybersecurity Given the size of our company and the nature of our operations, we do not believe that we face significant cybersecurity risk. We have not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity risk. We utilize standard commercial software for business operations, which includes basic security features such as password protection and data encryption. Our management is generally responsible for assessing and managing any cybersecurity threats. To date, we have not experienced any material cybersecurity incidents, and there has been no known unauthorized access to our systems. Should any reportable cybersecurity incident arise, our management shall promptly report such matters to our Board of Directors for further actions, including regarding the appropriate disclosure in accordance with SEC regulations, mitigation, and other response or actions that the Board of Directors deems appropriate to take. .” .