Company: KVACU
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001213900-25-043269
Chunk: 159

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 4
Chunk 159
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Item 4. Controls and Procedures

Evaluation of Disclosure
Controls and Procedures

Disclosure controls and
procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed,
summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated
and communicated to our management, including our principal executive officer and principal financial officer or persons performing similar
functions, as appropriate to allow timely decisions regarding required disclosure.

Under the supervision and with the participation
of our management, including our chief executive officer and chief financial officer, we conducted an evaluation of the effectiveness
of our disclosure controls and procedures as of the end of the fiscal quarter ended March 31, 2025, as such term is defined in Rules 13a-15(e)
and 15d-15(e) under the Exchange Act. Based on this evaluation, our chief executive officer and chief financial officer have concluded
that during the period covered by this report, our disclosure controls and procedures were effective.

Changes in Internal
Control over Financial Reporting

During the quarter ended March 31, 2025, there
were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that
have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

6

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

As a smaller reporting company, we are not required
to make disclosures under this Item.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds

On July 27, 2023, we consummated the Initial Public
Offering of 14,950,000 Units (including 1,950,000 over-allotment units), each Unit consisting of one ordinary share and one redeemable
warrant, for $10.00 per Unit, generating gross proceeds of $149,500,000. Each warrant entitles the holder thereof to purchase one share
of common stock at a price of $11.50 per share, subject to adjustment.

The securities in the Initial Public Offering,
including the exercise by the underwriters of the over-allotment option, were registered under the Securities Act on a registration statement
on Form S-1 (No. 333-269659). The SEC declared the registration