Company: KVACU
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0001213900-25-021314
Chunk: 105

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 1A
Chunk 105
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ITEM 1A. RISK FACTORS

As a smaller reporting company,
we are not required to make disclosures under this Item.

ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 1C. CYBERSECURITY

As a blank check company,
we have no operations and therefore do not have any operations of our own that face material cybersecurity threats. However, we do depend
on the digital technologies of third parties, including information systems, infrastructure and cloud applications and services, 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. 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. In the event of a cybersecurity incident impacting
us, the management team will report to the board of directors and provide updates on the management team’s incident response plan
for addressing and mitigating any risks associated with such an incident. As an early-stage company without significant investments in
data security protection, we may not be sufficiently protected against such occurrences. We also lack sufficient resources to adequately
protect against, or to investigate and remediate any vulnerability to, cyber incidents. It is possible that any of these occurrences,
or a combination of them, could have material adverse consequences on our business and lead to financial loss.

ITEM 2. PROPERTIES

We maintain our principal
executive office at 37 Greenbriar Drive, Summit, NJ 07901. The cost for this space is provided to us by KVC Sponsor LLC as part of the
$10,000 per month payment commencing on the closing date of the Initial Public Offering for 9 months (or 21 months if we extend the Combination
Period, including Automatic Extension Period) we make to it for office space and related services. We consider our current office space
adequate for our current operations.

ITEM 3. LEGAL PROCEEDINGS

We may be subject to legal
proceedings, investigations and claims incidental to the conduct of our business from time to time. We are not currently a party to any
material litigation or other legal proceedings brought against us. We are also not aware of any legal proceeding, investigation or claim,
or other legal