Company: CBLO
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001882781-25-000034
Chunk: 118

Company: C2 Blockchain, Inc.
Filing Date: 2025-09-29
Form: 10-K
Item: Item 1C
Chunk 118
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 from those roles. Since
November 13, 2015, he has been the CEO and sole director of Hemp Naturals, Inc.; however, he does not currently devote material time
to that role as the operations of Hemp Naturals are inactive. In addition, he has served as CEO and sole director of American Estate
Management Company since July 7, 2021, though he does not devote material time to that position as the operations of the entity are also
inactive.From 2016 to 2019, Mr. Jacobson was employed by Bluejay Management LLC, a real estate development firm in Hewlett, NY, where
he assisted with property management, rent collection, and remodeling.

Mr. Jacobson’s
extensive business acumen and experience as an officer and director across various companies culminated in his appointment as the sole
officer and director of C2 Blockchain, Inc.

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Table
of Contents

Committees
of the Board

We
currently do not have nominating, compensation, or audit committees, or committees performing similar functions, nor do we have a written
nominating, compensation, or audit committee charter. Our sole officer and director, Levi Jacobson, believes that it is not necessary
to have such committees given the Company’s current size and the limited scope of its business. Currently, Mr. Jacobson is performing
the functions of these committees.

In
lieu of an Audit Committee, our board of directors, which consists solely of our officer and director, Levi Jacobson, is responsible
for reviewing and making recommendations concerning the selection of outside auditors, reviewing the scope, results, and effectiveness
of the annual audit of our financial statements and other services provided by our independent registered public accounting firm. Mr.
Jacobson also reviews our internal accounting controls, practices, and policies.

Audit
Committee Financial Expert

Our
board of director(s) has determined that we do not have a board member that qualifies as an “audit committee financial expert”
as defined in Item 407(d)(5) of Regulation S-K . We believe that given our current size and the limited scope of our business, retaining
an independent director who would qualify as an audit committee financial expert would be overly costly and burdensome. We will consider
establishing an Audit Committee, and identifying an individual to serve as an independent director and as the audit committee financial
expert when so required.

Involvement
in Certain Legal Proceedings

None
of our executive officers and directors