Company: AIRJW
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001013762-25-002263
Chunk: 132

Company: AirJoule Technologies Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 1
Chunk 132
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 internal control over financial reporting pursuant to Section 404 of Sarbanes-Oxley,
(4) not being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory
audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements,
(5) reduced disclosure obligations regarding executive compensation arrangements in our periodic reports, registration statements, and
proxy statements, and (6) exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder
approval of any golden parachute payments not previously approved. As a result, the information we provide will be different than the
information that is available with respect to other public companies that are not emerging growth companies. Additionally, management
has elected to present two years of audited financial statements and selected financial data.

We cannot predict whether investors will find our common stock less
attractive if we rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active
trading market for our common stock. The market price of our common stock may be more volatile.

We will remain an emerging growth company until the earliest of: (1)
December 31, 2026, (2) the first fiscal year after our annual gross revenue exceed $1.235 billion, (3) the date on which we have, during
the immediately preceding three-year period, issued more than $1.0 billion in non-convertible debt securities, and (4) the end of any
fiscal year in which the market value of our common stock held by non-affiliates exceeds $700.0 million as of the end of the second quarter
of that fiscal year.

23

Item 1B. Unresolved Staff Comments

None.

Item 1C. Cybersecurity

We regularly assess cybersecurity risks to our systems, applications,
and infrastructure; are in the process of building our capabilities to monitor our information systems for potential vulnerabilities;
and implement controls pursuant to our cybersecurity policies, processes, and practices. To protect our information systems from cybersecurity
threats, we use various security tools that are designed to help identify, escalate, investigate, resolve, and recover from security incidents
in a timely manner. We have also developed a third-party cybersecurity risk management process to conduct due diligence on external entities,
including those that perform cybersecurity services.

Cybersecurity threats, including those resulting from any previous
cybersecurity incidents, have not materially affected our Company