Company: ATMCW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004801
Chunk: 271

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-04-15
Form: 10-K
Item: Item 3
Chunk 271
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 our IPO on January 4, 2023. As of December 31, 2024 and 2023, there were no deferred
offering costs.

ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We
are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise
required under this item.

ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

This
information appears following Item 15 of this Report and is incorporated herein by reference.

ITEM
9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

None.

ITEM
9A. CONTROLS AND PROCEDURES

As
required by Rule 13a-15(b) and Rule 15d-15(b) under the Exchange Act, our management, including our President and Chief Financial Officer,
evaluated, as of December 31, 2024, the effectiveness of our disclosure controls and procedures as defined in Exchange Act Rule 13a-15(e)
and Rule 15d-15(e). Based on that evaluation, our President and Chief Financial Officer concluded that our disclosure controls and procedures
were effective as of December 31, 2024, to provide reasonable assurance that information required to be disclosed by us in reports filed
or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the rules and
forms of the Exchange Act and is accumulated and communicated to management, including the President and Chief Financial Officer, as
appropriate to allow timely decisions regarding required disclosures.

We
believe, however, that a controls system, no matter how well designed and operated, cannot provide absolute assurance that the objectives
of the controls systems are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of
fraud or error, if any, within a company have been detected.

Management’s
Report on Internal Controls Over Financial Reporting

Our
management is responsible for establishing and maintaining adequate internal control over financial reporting (as that term is defined
in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) and for our assessment of the effectiveness of internal control over financial
reporting. Our internal control over financial reporting is a process designed under the supervision of our President and our Chief Financial
Officer,