Odyssey Health, Inc.

Cybersecurity Risk Management and Strategy

Our management recognizes the impact that cybersecurity threats could have on our business operations, our compliance with regulations and our reputation. We have identified cybersecurity as a critical business risk as part of our overall risk management strategy. We have implemented an information security management system in accordance with our risk profile and business that is designed to protect us, our employees, and our stockholders from cybersecurity threats. Our managed security services provider helps us implement additional security controls, as necessary, including malware protection and network security tools. We havenot identified any cybersecurity incidents or threats that have materially affected us or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. For more information, see Item 1A. Risk Factors.

Governance Related to Cybersecurity Risks

The Board of Directors and Corporate Governance and Nominating Committee oversee the management of risks by our management. The Corporate Governance and Nominating Committee is responsible for reviewing our cybersecurity program and risks, as identified by our management, and the steps our management has taken to protect against threats to our assets, including information systems and data security. The Corporate Governance and Nominating Committee provides updates to the Board on an annual basis.