Company: BHM
Filing Date: 2025-03-20
Form Type: 424B3
Source: 0001104659-25-026164
Chunk: 132

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-03-20
Form: 424B3
Chunk 132
---
events and data incidents are evaluated, ranked by severity, and prioritized for response and remediation. Incidents are evaluated to
determine materiality as well as operational and business impact and reviewed for privacy impact.

As
part of the above processes, we regularly engage external resources and consultants to assess our internal cybersecurity programs and
compliance with applicable practices and standards.

<div align='center'>57</div>

Table of Contents

Our
risk management program also assesses third party risks, and we perform third-party risk management to identify and mitigate risks from
key third parties such as vendors, suppliers, and other business partners. Cybersecurity risks are evaluated when determining the selection
and oversight of applicable third-party service providers when handling and/or processing our employee, business, or customer data. In
addition, we perform risk management during third-party cybersecurity compromise incidents to identify and mitigate risks to us from third-party
incidents.

Management
has not identified any risks from cybersecurity threats, including as a result of any previous cybersecurity incidents, that have materially
affected or are reasonably likely to materially affect the Company, including its business strategy, results of operations or financial
condition. See Item 1A. Risk Factors, “We are highly dependent on information systems and therefore systems failures, cybersecurity incidents or other technology disruptions could negatively impact our business” and “Security breaches and other disruptions could compromise our information and expose us to liability, which would cause our business and reputation to suffer.” above for more information. While we continually work to safeguard the information systems we use, and the proprietary,
confidential and personal information residing therein, and mitigate potential risks, there can be no assurance that such actions will
be sufficient to prevent cybersecurity incidents or mitigate all potential risks to such systems, networks and data or those of our third-party
providers.

Governance

Our
Board holds oversight responsibility over our strategy and risk management, including material risks related to cybersecurity threats.
This oversight is executed directly by the Board and through its committees. The Audit Committee meets annually to review enterprise security,
technology risks and cybersecurity threats, risk assessments and areas of emerging risks, incidents and mitigation strategies, and industry
trends.

Our
IT department maintains internal and external resources and is led by our IT Manager and assisted by our Risk Assessment/IT Compliance
& Enterprise Manager. These two individuals have a combined 40+ years of industry experience, including serving in similar roles leading
and overseeing cybersecurity programs at other public companies. The IT department is responsible for the information security of the