QS Energy, Inc.

We are subject to cyber and other security threats, including potential threats to gain access to our confidential, private, and proprietary information. However, we have not established at this time any policies, standards, processes, or practices, including Board oversight, to assess, identify, and manage material risks from cybersecurity threats. (See “Risk Factors,” in Item 1A, above.)As of the date of this report, we are not aware of any cybersecurity threats that would materially affect, or would reasonably likely materially affect our business or our efforts to commercialize our AOT technology. We can provide no assurances that there will not be cyberattacks in the future or that any such attacks would not materially affect our business or efforts to commercialize our AOT technology.