Company: OXBRW
Filing Date: 2025-05-12
Form Type: 10-Q
Source: 0001641172-25-009673
Chunk: 20

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-05-12
Form: 10-Q
Item: Part I, Item 3
Chunk 20
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As a smaller reporting company
as defined by Rule 229.10(f)(1) of the Exchange Act, we are not required to provide the information under this item.

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Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Under the supervision and with
the participation of our Chief Executive Officer (our principal executive officer) and our Chief Financial Officer (our principal financial
officer), we have evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of
the Exchange Act) as of the end of the period covered by this Report on Form 10-Q (March 31, 2025). Our disclosure controls and procedures are intended to ensure that the information
we are required to disclose in the reports that we file or submit under the Exchange Act is (i) recorded, processed, summarized and reported
within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to our management, including
the principal executive officer and principal financial officer to allow timely decisions regarding required disclosures.

Based on that evaluation, our principal executive
officer and principal financial officer concluded that, as of the end of the period covered by this Report on Form 10-Q, our disclosure
controls and procedures were effective.

It should be noted that any system of controls, however
well designed and operated, can provide only reasonable, and not absolute, assurance that the objectives of the system will be met. In
addition, the design of any control system is based in part upon certain assumptions about the likelihood of future events.

Changes in Internal Control Over Financial Reporting

There have been no changes in
our internal control over financial reporting that occurred during the quarter ended March 31, 2025 that have materially affected, or
are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not currently involved
in any litigation or arbitration. We anticipate that, similar to the rest of the insurance and reinsurance industry, we will be subject
to litigation and arbitration in the ordinary course of business.

Item 1A. Risk Factors

There
have been no material changes to our risk factors during the three months ended March 31, 2025. 

Item 2. Unregistered
Sales of Equity Securities and Use of Proceeds

On
September 30, 2022, we entered into an “