USA TODAY Co., Inc.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such

term is defined in Rule 13a-15(f) of the Securities Exchange Act of 1934, as amended. The Company's internal control over

financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable

detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company; (ii) provide reasonable

assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally

accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with

authorizations of management and directors of the Company; and (iii) provide reasonable assurance regarding prevention or

timely detection of unauthorized acquisition, use, or disposition of the Company's assets that could have a material effect on the

Internal control over financial reporting is designed to provide reasonable assurance to the Company's management and

Board of Directors regarding the preparation of reliable financial statements for external purposes in accordance with generally

accepted accounting principles. Internal control over financial reporting includes self-monitoring mechanisms and actions taken

to correct deficiencies as they are identified. Because of the inherent limitations in any internal control, no matter how well

designed, misstatements may occur and not be prevented or detected. Accordingly, even effective internal control over financial

reporting can provide only reasonable assurance with respect to financial statement preparation. Further, the evaluation of the

effectiveness of internal control over financial reporting was made as of a specific date, and continued effectiveness in future

periods is subject to the risks that controls may become inadequate because of changes in conditions or to the degree that

compliance with the policies and procedures may decline.

Management conducted an evaluation of the effectiveness of our internal control over financial reporting based on the

framework set forth in "Internal Control-Integrated Framework" issued by the Committee of Sponsoring Organizations of the

Treadway Commission (2013 framework). Based on its evaluation, management concluded that, as of December 31, 2025, the

Company's internal control over financial reporting is effective based on the specified criteria.

The effectiveness of internal control over financial reporting as of December 31, 2025 has been audited by the Company's

independent registered public accounting firm, Grant Thornton LLP, as stated in their report on page 63 herein.