Company: AVNI
Filing Date: 2025-07-15
Form Type: 10-Q/A
Source: 0001713282-25-000560
Chunk: 28

Company: ARVANA INC
Filing Date: 2025-07-15
Form: 10-Q/A
Chunk 28
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 cybersecurity governance framework under which management is responsible for identifying, assessing, and managing material cybersecurity risks. The Company has not engaged any third-party cybersecurity consultants, nor does it currently have personnel with specialized cybersecurity expertise.

Under the governance framework, any material cybersecurity threats identified by management are promptly reported to the Audit Committee of the Board of Directors. The Audit Committee holds primary oversight responsibility for cybersecurity matters, including:

| • | Management                                                            
 risks relating to data privacy, technology, and information security; |

| • | Evaluation                                                    
 of The Company’s cybersecurity safeguards and backup systems; |

| • | Oversight                                                         
 of internal controls, cybersecurity policies, and procedures; and |

| • | Coordination                                                           
 with management and auditors regarding information security practices. |

The Audit Committee receives an annual briefing on material cybersecurity threats and incidents, including topics such as risk assessments, vendor relationships, control decisions, and responses to actual or attempted breaches. The Committee may also recommend changes or enhancements to the Company’s cybersecurity policies and controls based on these discussions.

The Company has not identified any material cybersecurity risks or incidents as of the date of this filing. However, the Company cannot guarantee its cybersecurity safeguards will prevent breaches or breakdowns of third-party service providers’ information technology systems, particularly in the face of continually evolving cybersecurity threats and increasingly sophisticated threat actors.

A cybersecurity incident could materially affect our business, results of operations, financial condition, and reputation, in addition to potentially subjecting the Company to government investigations, litigation, fines, penalties, or other damages.

| ITEM 6. | EXHIBITS |

All exhibits required to be attached by Item 601 of Regulation S-K are listed in the Index to Exhibits on page 44 of this Form 10-Q and are incorporated herein by this reference.

| 33 |

| ARVANA      
 INC.        |
| INDEX       
 TO EXHIBITS |

| S-K    
 Number 
 2.1    |     | Description                                                                                                                         
 Business Purchase Agreement filed with the Commission                                                                               
 as an exhibit to Form 8-K on November 16, 2022.                                                                                     |
|:-------|:----|:------------------------------------------------------------------------------------------------------------------------------------|
| 3.1    |     | Articles of Incorporation filed with the Commission                                                                                 
 as an exhibit to Form 10-SB on May 24, 2000.                                                                                        |
| 3.1.1  |     | Amended and Restated Articles of Incorporation filed                                                                                
 with the Commission as an exhibit to Form 8-K