Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 216

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1A
Chunk 216
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 the responsibilities for collection, processing, and use of personal information.

Based
on our understanding of currently applicable PRC laws and regulations, our registered public offering in the U.S. is not subject to the
review or prior approval of the CAC or the CSRC, and their oversight will not impact our officers and directors or their search for a
target company. Further, we currently believe that the regulations or policies that have been issued by the CAC to date are not applicable
to our officers and directors. Since none of our officers and directors has engaged in data activities or the processing of personal
information in China, we believe our officers and directors are in full compliance with the regulations and policies that have been issued
by the CAC to date. However, uncertainties still exist due to the possibility that laws, regulations, or policies in the PRC could change
rapidly in the future. Any future action by the PRC government expanding the categories of industries, persons and companies whose foreign
securities offerings are subject to review by the CSRC or the CAC could significantly limit or completely hinder our ability to offer
or continue to offer securities to investors and could cause the value of such securities to significantly decline or be worthless.

48

We
have not entered into a definitive agreement with respect to any specific business combination. Our initial business combination target
company may include a PRC target company. It is uncertain whether such PRC target company will be involved in the collection of user
data, implicate cybersecurity, or involve any other type of restricted industry. Given the PRC authorities have significant discretion
in interpreting and applying the relevant cybersecurity and data laws and regulations, there is a risk that any potential target business
of ours may be subject to cybersecurity review or other regulatory actions even though it is not based or located in and does not conduct
its principal business operations in China. Furthermore, if CSRC approval is required for our initial business combination, it is uncertain
whether we are able to and how long it will take for us to obtain such approval, and, even if we obtain such CSRC approval, the approval
could be rescinded. Any failure to obtain or any delay in obtaining CSRC approval for our potential initial business combination with
a PRC target company, or a rescission of such approval may subject us to sanctions imposed by the CSRC or other PRC regulatory authorities,
which could include fines and penalties on our operations in China, restrictions or limitations on our ability to pay dividends outside
of China