Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 303

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1A
Chunk 303
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 over financial reporting such that there is a reasonable possibility that a material misstatement
of our annual or interim financial statements will not be prevented, or detected and corrected on a timely basis. Effective internal
controls are necessary for us to provide reliable financial reports and prevent fraud. We continue to evaluate steps to remediate the
material weakness. These remediation measures may be time consuming and costly and there is no assurance that these initiatives will
ultimately have the intended effects. If we identify any new material weaknesses in the future, any such newly identified material weakness
could limit our ability to prevent or detect a misstatement of our accounts or disclosures that could result in a material misstatement
of our annual or interim financial statements. In such case, we may be unable to maintain compliance with securities law requirements
regarding timely filing of periodic reports in addition to applicable stock exchange listing requirements, investors may lose confidence
in our financial reporting and our stock price may decline as a result. We cannot assure you that the measures we have taken to date,
or any measures we may take in the future, will be sufficient to avoid potential future material weaknesses.

    Item
    1B.
    Unresolved
    Staff Comments

Not
applicable.

    ITEM
    1C.
    CYBERSECURITY

We
are a SPAC with no business operations. Since our IPO, our sole business activity has been identifying and evaluating suitable acquisition
transaction candidates. Therefore, we do not consider that we face significant cybersecurity risk and have not adopted any cybersecurity
risk management program or formal processes for assessing cybersecurity risk. Our board of directors is generally responsible for the
oversight of risks from cybersecurity threats, if there is any. We have not encountered any cybersecurity incidents since our IPO.

    Item
    2.
    propertIES

We
currently maintain our executive offices at 420 Lexington Ave Suite 2446, New York, NY 10170. The cost for our use of this space is included
in the $10,000 per month fee we will pay to TenX Global Capital LP for office space, utilities and secretarial and administrative services.
We consider our current office space adequate for our current operations.

    Item
    3.
    Legal
    Proceedings

None.

    Item
    4.
    Mine
    Safety Disclosures

Not
applicable.

  71 

PART
II

    Item
    5.
    Market
    For Common Equity and Related Stockholder Matters and