Company: BHM
Filing Date: 2025-03-20
Form Type: 424B3
Source: 0001104659-25-026164
Chunk: 131

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-03-20
Form: 424B3
Chunk 131
---
 could be impaired and our business, prospects, financial
condition and results of operations could be harmed.

For
additional discussion of significant factors that make an investment in our shares risky, see the Liquidity and Capital Resources
Section under Item 7. – Management’s Discussion and Analysis of Financial Conditions and Results of Operations
of this report.

Item 1B. Unresolved Staff Comments

None.

Item 1C. Cybersecurity

Risk Management and Strategy

We
recognize the importance of assessing, identifying, and managing material risks associated with cybersecurity threats, as such term is
defined in Item 106(a) of Regulation S-K. These risks include, among other things: operational risks, intellectual property theft, fraud,
extortion, harm to employees or customers and violation of data privacy or security laws.

Identifying
and assessing cybersecurity risk is integrated into our overall risk management systems and processes. We have an enterprise-wide information
security program designed to identify, protect, detect, and respond to and manage reasonably foreseeable cybersecurity risks and threats.
To protect our information systems from cybersecurity threats, we use various security tools that help prevent, identify, escalate, investigate,
resolve, and recover from identified vulnerabilities and security incidents in a timely manner. These include, but are not limited to,
incoming (external) physical infrastructure with enhanced firmware, continuous employee training, internal reporting, and monitoring and
detection tools. We also engage top third-party security providers for applications and infrastructure to identify, prioritize, assess,
mitigate, and remediate risks.

Our
information technology (“IT”) department regularly assess risks from cybersecurity and technology threats and monitors our
information systems for potential vulnerabilities. We use a widely adopted risk quantification model to identify, measure and prioritize
cybersecurity and technology risks and develop related security controls and safeguards. We conduct regular reviews and tests of our information
security program, including but not limited to tabletop exercises, penetration and vulnerability testing, red team exercises, simulations,
and other exercises to evaluate the effectiveness of our information security program and improve our security measures and planning.

We
have implemented incident response and breach management processes which have four overarching and interconnected stages: (i) preparation
for a cybersecurity incident, (ii) detection and analysis of a security incident, (iii) containment, eradication, and recovery, and (iv)
post-incident analysis. Such incident responses are overseen by our Leadership Committee comprised of our Chief Operating Officer, Chief
Financial Officer, General Counsel and Senior Vice President of FP&A.

Security