Company: PMVC
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003340
Chunk: 176

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1B
Chunk 176
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ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 1C. CYBERSECURITY

The Company utilizes office space and IT infrastructure
that are managed by staff who are employees of an affiliated member of our Sponsor. This affiliated member of our Sponsor has developed
and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity and availability of critical
systems and information.

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Accordingly, the Company relies on the cybersecurity
risk management program of the affiliated member of our Sponsor and has determined that the program is aligned with the Company’s
business strategy. It shares common methodologies, reporting channels and governance processes that apply to other areas of enterprise
risk, including legal, compliance, strategic, operational, and financial risk. Key elements of the cybersecurity risk management program
include:

    ●
    risk assessments designed to help identify material cybersecurity risks to our critical systems, information, products, services, and our broader enterprise information technology environment;

    ●
    a security team principally responsible for managing our cybersecurity risk assessment processes, our security controls, and our response to cybersecurity incidents;

    ●
    the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security controls;

    ● training and risk awareness programs for team members that include periodic and ongoing assessments to drive adoption and awareness of cybersecurity processes and controls; 

    ●
    a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and

    ● a third-party risk management process for service providers, suppliers, and vendors. 

In the last three years, the Company has not experienced
any material cybersecurity incidents, and expenses incurred from cybersecurity incidents were immaterial.

The operations of the Company are dependent on
technology information and communications systems. A failure of any such system, or a security breach or cyberattack related thereto,
could significantly disrupt the Company’s operations. The service providers of the Company are also subject to cybersecurity threats.
If the Company and/or any service provider of the Company fails to adopt, implement or adhere to adequate cybersecurity measures, or in
the event of a breach of any network, information relating to the Company or the Company’s operations, as well as personal information
relating to the Company’s potential partners, may be lost, damaged or corrupted, or improperly accessed, used or disclosed.

Any system failure, security breach or cyberattack
on the Company and/or any service provider of the Company could cause the Company to suffer financial loss, disruption to its