Company: ALDA
Filing Date: 2025-03-18
Form Type: 10-K
Source: 0001548123-25-000017
Chunk: 21

Company: ATLANTICA INC
Filing Date: 2025-03-18
Form: 10-K
Item: Item 8
Chunk 21
---
. In making this assessment, management used
the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“ COSO”) in Internal Control
 - Integrated Framework. Based on this evaluation, our management, with the participation of the President and CFO, concluded that,
as of December 31, 2024, our internal controls over financial reporting were effective.

This Annual Report does not include an attestation report of our registered
public accounting firm regarding our internal controls over financial reporting. Management’s report was not subject to attestation
by our registered public accounting firm pursuant to temporary rules of the SEC that permit us to provide only management’s report
in this Annual Report.

Changes in Internal Control Over Financial Reporting

There have been no changes in internal control over
financial reporting.

ITEM 9B: OTHER INFORMATION

During the fiscal year ended December 31, 2024,
none of the Company’s directors or executive officers adopted, modified or terminatedany contract, instruction or written
plan for the purchase or sale of Company securities that was intended to satisfy the affirmative defense conditions of Rule
10b5-1(c) or any “non-Rule 10b5-1 trading arrangement,” as defined in Item 408 of Regulation S-K.

ITEM 9C: DISCLOSURE REGARDING FOREIGN JURISDICTIONS
THAT PREVENT INSPECTIONS

Not applicable.

PART III