Company: FORL
Filing Date: 2025-04-30
Form Type: 10-K
Source: 0001213900-25-037576
Chunk: 303

Company: Four Leaf Acquisition Corp
Filing Date: 2025-04-30
Form: 10-K
Item: Item 1A
Chunk 303
---
 with the independent registered public accounting firm attestation requirement on our internal control over
financial reporting. Further, for as long as we remain an emerging growth company, we will not be required to comply with the independent
registered public accounting firm attestation requirement on our internal control over financial reporting. The fact that we are a blank
check company makes compliance with the requirements of the Sarbanes-Oxley Act particularly burdensome on us as compared to other public
companies because a target company with which we seek to complete our initial business combination may not be in compliance with the provisions
of the Sarbanes-Oxley Act regarding adequacy of its internal controls. The development of the internal control of any such entity to achieve
compliance with the Sarbanes-Oxley Act may increase the time and costs necessary to complete any such business combination.

48

Cyber incidents or attacks directed at us could result in information
theft, data corruption, operational disruption and/or financial loss.

We depend on digital technologies, including information systems, infrastructure
and cloud applications and services, including those of third parties with which we may deal. Sophisticated and deliberate attacks on,
or security breaches in, our systems or infrastructure, or the systems or infrastructure of third parties or the cloud, could lead to
corruption or misappropriation of our assets, proprietary information and sensitive or confidential data. As an early stage company without
significant investments in data security protection, we may not be sufficiently protected against such occurrences. We may not have 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 adverse consequences on our ability to consummate a business combination and
lead to financial loss.

Risks Associated with Acquiring and Operating a Target
Business with its Primary Operations in the PRC

As set forth herein, we are not limited to a particular industry or
geographic region for purposes of consummating an initial business combination, although we intend to focus our search for a target business
on companies in the IoT space or adjacent spaces. “IoT” refers to the “Internet of Things,” that is, physical
objects (or groups of objects) with sensors, processing ability, software, and other technologies that connect and exchange data with
other devices and systems over the Internet or other communications networks, sometimes called “smart devices.” We will also
consider adjacent spaces such as devices, components or software