Company: AIRJW
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001013762-25-002263
Chunk: 373

Company: AirJoule Technologies Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 1B
Chunk 373
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Item 1B. Unresolved Staff Comments

None.

Item 1C. Cybersecurity

We regularly assess cybersecurity risks to our systems, applications,
and infrastructure; are in the process of building our capabilities to monitor our information systems for potential vulnerabilities;
and implement controls pursuant to our cybersecurity policies, processes, and practices. To protect our information systems from cybersecurity
threats, we use various security tools that are designed to help identify, escalate, investigate, resolve, and recover from security incidents
in a timely manner. We have also developed a third-party cybersecurity risk management process to conduct due diligence on external entities,
including those that perform cybersecurity services.

Cybersecurity threats, including those resulting from any previous
cybersecurity incidents, have not materially affected our Company, including our business strategy, results of operations, or financial
condition. However, we face certain ongoing risks from cybersecurity threats that, if realized, may be reasonably likely to materially
affect our operations and, therefore, our results of operations and/or financial condition.

For more information about these risks, refer to the risk factor captioned
“Cyber-attacks or a failure in our information technology and data security infrastructure could adversely affect our business and
operations.” in Part I, Item 1A. “Risk Factors.”

Governance

Our board of directors oversees our risk management process, including
as it pertains to cybersecurity risks, directly and through its committees. The Audit Committee of the board of directors oversees our
risk management program, which focuses on the most significant risks to our business, including oversight of information technology, cybersecurity,
and data privacy risks. Audit Committee meetings include discussions of specific risk areas throughout the year, including, among others,
those relating to cybersecurity threats. The Audit Committee reviews our cybersecurity risk profile with management on a periodic basis
using key performance and/or risk indicators. These key performance indicators are metrics and measurements designed to assess the effectiveness
of our cybersecurity program in the prevention, detection, mitigation, and remediation of cybersecurity incidents.

We take a risk-based approach to cybersecurity and have implemented
cybersecurity policies throughout our operations that are designed to address cybersecurity threats and risks incidents. Management is
responsible for the establishment of our cybersecurity environment, as well as the assessment and management of cybersecurity risks. Management
provides regular updates on our cybersecurity risk profile to the Audit Committee of our board of directors.

Item 2. Properties

Our headquarters are located at 34361 Innovation Drive, Ronan, MT 59864.
We maintain a