Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 77

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 77
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, or legitimate rights
and interests of individuals or organizations when such data is tampered with, destroyed, leaked, illegally acquired or used. The PRC
Data Security Law also provides for a national security review procedure for data activities that may affect national security and imposes
export restrictions on certain data. On August 20, 2021, the SCNPC adopted the Personal Information Protection Law, which took effect
as of November 1, 2021. The Personal Information Protection Law includes the basic rules for personal information processing, the rules
for cross-border provision of personal information, the rights of individuals in personal information processing activities, the obligations
of personal information processors, and the responsibilities for collection, processing, and use of personal information.

Based
on our understanding of currently applicable PRC laws and regulations, our registered public offering in the U.S. is not subject to the
review or prior approval of the CAC or the CSRC, and their oversight will not impact our officers and directors or their search for a
target company. Further, we currently believe that the regulations or policies that have been issued by the CAC to date are not applicable
to our officers and directors. Since none of our officers and directors has engaged in data activities or the processing of personal
information in China, we believe our officers and directors are in full compliance with the regulations and policies that have been issued
by the CAC to date. However, uncertainties still exist due to the possibility that laws, regulations, or policies in the PRC could change
rapidly in the future. Any future action by the PRC government expanding the categories of industries, persons and companies whose foreign
securities offerings are subject to review by the CSRC or the CAC could significantly limit or completely hinder our ability to offer
or continue to offer securities to investors and could cause the value of such securities to significantly decline or be worthless.

48

We
have not entered into a definitive agreement with respect to any specific business combination. Our initial business combination target
company may include a PRC target company. It is uncertain whether such PRC target company will be involved in the collection of user
data, implicate cybersecurity, or involve any other type of restricted industry. Given the PRC authorities have significant discretion
in interpreting and applying the relevant cybersecurity and data laws and regulations, there is a risk that any potential target business
of ours may be subject to cybersecurity review or other regulatory actions even though it is not based or located in and does not conduct