Company: OXBRW
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001641172-25-000736
Chunk: 1171

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-03-26
Form: 10-K
Item: Item 9
Chunk 1171
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 unauthorized acquisition,
use or disposition of our assets that could have a material effect on the financial statements.

Our
management, with the participation of our principal executive officer and principal financial officer, conducted an evaluation of the
effectiveness of our internal control over financial reporting based on the framework in Internal Control – Integrated Framework
(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on this evaluation,
our principal executive officer and principal financial officer concluded that, as of December 31, 2024, our internal control over financial
reporting was effective.

40

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.

This
Annual Report does not include an attestation report of our independent registered public accounting firm regarding internal control
over financial reporting. Management’s report was not subject to attestation by our independent registered public accounting firm
pursuant to scaled disclosure requirements applicable to non-accelerated filers 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 our internal control over financial reporting that occurred during the three months and the year ended December
31, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ITEM
9B OTHER INFORMATION

None
of our directors or executive officers adopted, modified or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule-10b5-1
trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K, during the fiscal quarter ended December 31, 2024.

ITEM
9C DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not
applicable.

PART
III

ITEM
10 DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Other
than the information regarding our code of ethics and information about our executive officers and directors set forth below, the information
required by this Item is incorporated herein by reference to the definitive proxy statement for our 2025 Annual Meeting of Shareholders
to be filed with the SEC not later than 120 days