Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 372

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1C
Chunk 372
---
We
are a blank check company with no business operations. Since our initial public offering, our sole business activity has been identifying
and evaluating suitable acquisition transaction candidates. Therefore, we do not consider that we face significant cybersecurity risk
and have not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity risk. We depend on the
digital technologies of third parties, and any sophisticated and deliberate attacks on, or security breaches in, systems or infrastructure
or the cloud that we utilize, including those of third parties, could lead to corruption or misappropriation of our assets, proprietary
information and sensitive or confidential data and could have a material adverse effect on our business, financial condition or reputation.
Because of our reliance on the technologies of third parties, we also depend upon the personnel and the processes of third parties to
protect against cybersecurity threats, and we have no personnel or processes of our own for this purpose.

Our
board of directors is generally responsible for the oversight of risks from cybersecurity threats, if there is any. Our management will
promptly report to the board of directors on incidents of material cybersecurity risks facing us and any third parties and the measures
that may be taken to mitigate such risks. In the event of a cybersecurity incident, we intend to follow an incident response plan, which
outlines the steps to be followed from incident identification, mitigation, recovery and notification to legal counsel, senior leadership
and the board of directors. We have not encountered any cybersecurity incidents since our initial public offering.

Item
2. Properties

We
maintain our principal executive office at 300 Cadman Plaza West, 12th Floor, Brooklyn, NY 11201. We consider our current office space
adequate for our current operations. Commencing on the date that our securities are first listed on Nasdaq through the earlier of consummation
of our initial business combination and our liquidation, we will pay to an affiliate of our sponsor $10,000 per month for office space,
utilities, secretarial and administrative support services provided to members of our management team.

Item
3. Legal Proceedings

There
is no material litigation, arbitration or governmental proceeding currently pending against us or any of our officers or directors in
their capacity as such, and we and our officers and directors have not been subject to any such proceeding in the 12 months preceding
the date of this Report.   

Item
4. Mine Safety Disclosures

Not
applicable

PART
II 

Item
5. Market for Registrant