Agassi Sports Entertainment Corp. 10-K cybersecurity disclosure (Item 1C), fiscal 2025

ITEM 1C. CYBERSECURITY

Risk Management and Strategy

The Company understands the

importance of preventing, assessing, identifying, and managing material risks

associated with cybersecurity threats. Cybersecurity processes to assess,

identify and manage risks from cybersecurity threats have been incorporated as

a part of the Company's overall risk assessment process. These risks include,

among other things: operational risks, intellectual property theft, fraud,

extortion, harm to employees (of which we currently have none) or customers (of

which we currently have none) and violation of data privacy or security laws.

The Company's cybersecurity

environment is led by its Chief Executive Officer, who in addition

to cybersecurity matters, oversees the Company's IT infrastructure

and is responsible for monitoring and managing the security of the Company's

corporate network and enterprise systems, including technical controls, and

safety protocols and responding to security threats. Our Chief Executive

Officer reports to the Board of Directors, and the full Board of Directors is

responsible for oversight of risks from cybersecurity threats.

The Company establishes

safeguards for protecting the confidentiality, integrity, and availability of

our data, technology, and information systems.

As of and for the year ended December

31, 2024, there have been no cybersecurity incidents that have materially

affected the Company's business strategy, results of operations, or financial

condition.

ITEM 1C. CYBERSECURITY

Since the closing of the Transfer Agreement, we have been a shell company with nominal operations and assets and our sole business activity has been to seek, investigate, and, if warranted, acquire an interest in a business opportunity. Therefore, we do not believe that we face significant cybersecurity risk.

We

have not adopted any cybersecurity risk management program or formal processes

for assessing cybersecurity risk. However, because we depend on the digital

technologies of third-party IT service providers, we and third parties may be

subject to attacks on or security breaches in our or their systems. 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. Our

management is generally responsible for assessing and managing any

cybersecurity threats. If and when any reportable cybersecurity incident

arises, our management shall promptly report such matters to our Board of

Directors for further actions, including regarding the appropriate disclosure,

mitigation, or other response or actions that the Board of Directors deems

appropriate to take.

We

have not encountered any cybersecurity incidents since the closing of the

Transfer Agreement."