American Picture House Corp

We maintain a risk management program designed to identify, assess and manage cybersecurity risks, including risks associated with third-party service providers and technology platforms we rely upon. Our cybersecurity risk management processes are considered as part of our broader risk management and financial reporting processes, as applicable to our current operating profile. Management and the Board of Directors provide oversight of cybersecurity risk management. As of the date of this report, we have not identified any cybersecurity incidents that have materially affected, or are reasonably likely tomaterially affect, the Company, including our business strategy, results of operations, or financial condition.

We recognize the importance of assessing, identifying, and managing material risks associated with cybersecurity threats. These risks include, among other things: operational risks, unauthorized access to systems or information, intellectual property theft, fraud and extortion. As we are a developing company, we currently do not have any employees and we operate with a limited internal information technology footprint. Accordingly, our cybersecurity risk management efforts currently focus primarily on safeguarding access to key business systems and information, managing third-party and vendor-related cybersecurity risks, and maintaining policies and procedures that we expect to formalize and expand as our operations grow. In anticipation of growth, we are formulating a cybersecurity program built on operations and compliance foundations. Operations focus on detection, prevention, measurement, analysis, and response to cybersecurity alerts and incidents and on emerging threats. Compliance establishes oversight of our cybersecurity program by creating risk-based controls designed to protect theintegrity, confidentiality, accessibility, and availability of company data stored, processed, or transferred.

Our corporate cybersecurity program is being designed with the assistance of our IT consultant, who is responsible for supporting our information security strategy, policy development, and incident preparedness, including cybersecurity threat detection and response planning. Our consultant has information technology and program management experience. Our IT consultant reports to our Chief Executive Officer.

Our cybersecurity risk management program is intended to:

Our Board considers cybersecurity risk as part of its risk oversight function and has delegated to the Audit Committee oversight of cybersecurity and other information technology risks. The Audit Committee oversees management’s implementation of our cybersecurity risk management program and may receive periodic updates from management regarding cybersecurity risks and preparedness.