Company: IWSH
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001214659-25-004885
Chunk: 107

Company: Wright Investors Service Holdings, Inc.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1B
Chunk 107
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controls and procedures as of December 31, 2024 were effective. 

(b) Management’s Annual Report on Internal
Control over Financial Reporting

Our management is responsible for establishing
and maintaining adequate internal control over financial reporting as defined in Exchange Act Rule 13a-15(f).  Our internal control
processes and procedures are designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation
of our consolidated financial statements in accordance with United States generally accepted accounting principles.  Our internal
control over financial reporting includes those policies and procedures that reasonably allow us to record, process, summarize, and report
information and financial data within prescribed time periods and in accordance with Rule 13a-15(e) of the Securities Exchange Act of
1934, as amended.

Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

Under the supervision and with the participation
of management, including our Chief Executive Officer and Acting Chief Financial Officer, the Company conducted an evaluation of internal
control over financial reporting as of December 31, 2024 based on the criteria set forth by the Committee of Sponsoring Organizations
of the Treadway Commission in Internal Control – Integrated Framework (2013) (“COSO Framework”). 
Based upon our evaluation, the Company concluded that our internal control over financial reporting was effective as of December 31,
2024.

(c) Attestation Report of the Registered Public Accounting Firm

This annual report does not include an attestation
report of the Company's registered public accounting firm regarding internal control over financial reporting.  Management's
report was not subject to attestation by the Company's registered public accounting firm pursuant to rules of the SEC that permit the
Company to provide only management's report in this annual report.

(d) Changes in Internal Control over Financial Reporting

The Company’s Chief Executive Officer and
Acting Chief Financial Officer have also concluded that there have not been any changes in the Company’s internal control over financial
reporting during the quarter ended December 31, 2024 that have materially affected or are reasonably likely to materially effect, the
Company’s internal control over financial reporting.

Item 9B. Other
Information

None

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PART III