SurgePays, Inc.

10-K Item 1C cybersecurity disclosure describing the registrant's cybersecurity risk management methodology, governance structure (Board with Audit Committee oversight, CFO reporting), use of third-party cybersecurity service providers, and incident response plan. The filing explicitly states that the registrant has not identified risks from known cybersecurity threats or prior incidents that have materially affected the company. No specific cybersecurity incident is disclosed.