Company: SIDU
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001742
Chunk: 177

Company: Sidus Space Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 8
Chunk 177
---
 AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM
9A. CONTROLS AND PROCEDURES

As
of the end of the period covered by this Report, we conducted an evaluation, under the supervision and with the participation of our
Chief Executive Officer and Chief Financial Officer, of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule
15d-15(e) of the Exchange Act). Based upon this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our
disclosure controls and procedures are effective to ensure that information required to be disclosed by us in the reports that we file
or submit under the Exchange Act is: (i) recorded, processed, summarized and reported, within the time periods specified in the SEC’s
rules and forms, and (ii) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer,
or person performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Changes
in Internal Control over Financial Reporting

There
were no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d)
of Rule 13a-15 or 15d-15 under the Exchange Act that occurred during the fourth quarter ended December 31, 2024 that have materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Management’s
Report on Internal Control over Financial Reporting

Our
Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange
Act Rule 13a-15(f). Management conducted an evaluation of the effectiveness of our internal control over financial reporting based on
the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway
Commission. Based on this evaluation, management concluded that our internal control over financial reporting was effective as of December
31, 2024.

ITEM
9B. OTHER INFORMATION

None.

ITEM
9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS.

Not
applicable.

58

PART
III

ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The
following table sets forth the name, age and positions of our executive officers and directors as of March 31, 2025.

    Name
     
    Age