Company: SXTPW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003343
Chunk: 581

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1C
Chunk 581
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Item 1C. Cybersecurity.

We acknowledge the increasing importance of cybersecurity
in today’s digital and interconnected world. Cybersecurity threats pose significant risks to the integrity of our systems and data,
potentially impacting our business operations, financial condition and reputation.

As a smaller reporting company, we currently
do not have formalized cybersecurity measures, a dedicated cybersecurity team or specific protocols in place to manage cybersecurity
risks. Our approach to cybersecurity is in the developmental stage, and we have not yet conducted comprehensive risk assessments, established
an incident response plan or engaged with external cybersecurity consultants for assessments or services.

Given our current stage of cybersecurity development, we have not experienced
any significant cybersecurity incidents to date. However, we recognize that the absence of a formalized cybersecurity framework may leave
us vulnerable to cyberattacks, data breaches and other cybersecurity incidents. Such events could potentially lead to unauthorized access
to, or disclosure of, sensitive information, disrupt our business operations, result in regulatory fines or litigation costs and negatively
impact our reputation among customers and partners. In addition, cybersecurity incidents could have material adverse effects on our business
strategy, financial condition, and results of operations (e.g., a significant breach could result in direct financial losses due to fraud,
system downtime impacting revenue generation, increased compliance costs or contractual liabilities with third-party vendors and customers).

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We are in the process of evaluating our cybersecurity
needs and developing appropriate measures to enhance our cybersecurity posture. This includes considering the engagement of external
cybersecurity experts to advise on best practices, conducting vulnerability assessments and developing an incident response strategy.
Our goal is to establish a cybersecurity framework that is commensurate with our size, complexity and the nature of our operations, thereby
reducing our exposure to cybersecurity risks.

In addition, the Board will oversee any cybersecurity risk management
framework and a dedicated committee of the Board or an officer appointed by the Board will review and approve any cybersecurity policies,
strategies and risk management practices. The Board (or designated committee or officer) will receive periodic updates on cybersecurity
risks, including emerging threats, mitigation efforts and incident response activities. The updates will be provided at least annually,
or more frequently as needed, to ensure cybersecurity risks are appropriately managed and integrated into our broader risk oversight strategy.

Despite our efforts to improve our cybersecurity
measures, there can be no assurance that our initiatives will fully mitigate the risks posed by cyber threats. The landscape of cybersecurity
risks is constantly evolving, and we will continue to assess and update our cybersecurity measures in