{"url_path":"/sec/dtsq/10-k/2026/item-1c","section_key":"item-1c","section_title":"Item 1C Cybersecurity**","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-06-17","source_url":"https://www.sec.gov/Archives/edgar/data/2017950/0001493152-26-029131-index.html","accession_number":"0001493152-26-029131","cik":"0002017950","ticker":"DTSQ","issuer_name":"DT Cloud Star Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2017950/0001493152-26-029131-index.html","primary_entity_key":"0002017950","primary_entity_name":"DT Cloud Star Acquisition Corp"},"word_count":265,"has_tables":true,"body_markdown":"**Item\n1C. Cybersecurity**\n\n \n\nWe\nare a blank check company with no business operations. Since our initial public offering, our sole business activity has been identifying\nand evaluating suitable acquisition transaction candidates. Therefore, we do not consider that we face significant cybersecurity risk\nand have not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity risk. We depend on the\ndigital technologies of third parties, and any sophisticated and deliberate attacks on, or security breaches in, systems or infrastructure\nor the cloud that we utilize, including those of third parties, could lead to corruption or misappropriation of our assets, proprietary\ninformation and sensitive or confidential data and could have a material adverse effect on our business, financial condition or reputation.\nBecause of our reliance on the technologies of third parties, we also depend upon the personnel and the processes of third parties to\nprotect against cybersecurity threats, and we have no personnel or processes of our own for this purpose.\n\n \n\nOur\nboard of directors is generally responsible for the oversight of risks from cybersecurity threats, if there is any. Our management will\npromptly report to the board of directors on incidents of material cybersecurity risks facing us and any third parties and the measures\nthat may be taken to mitigate such risks. In the event of a cybersecurity incident, we intend to follow an incident response plan, which\noutlines the steps to be followed from incident identification, mitigation, recovery and notification to legal counsel, senior leadership\nand the board of directors. We have not encountered any cybersecurity incidents since our initial public offering."}