What changed in this filing

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Item 4. Controls and Procedures

2021-08-20 compared with 2021-05-27 · 17 added, 20 removed, 9 unchanged (80% of the section changed)

Controls and Procedures

Evaluation of Disclosure

Controls and Procedures

Under the supervision and with

the participation of our management, including our principal executive officer and principal financial and accounting officer, we conducted

an evaluation of the effectiveness of our disclosure controls and procedures as of the end of the fiscal quarter ended March 31, 2021,

as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.

upon that evaluation and in light of the SEC Staff Statement, our Certifying Officers concluded that, solely due to the Company’s

misapplication of the accounting for the Company’s warrants as liabilities, our disclosure controls and procedures were not effective

as of March 31, 2021.

of Disclosure Controls and Procedures

the supervision and with the participation of our management, including our principal executive officer and principal financial and accounting

officer, we conducted an evaluation of the effectiveness of our disclosure controls and procedures as of the end of the fiscal quarter

ended June 30, 2021, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.

Based upon that evaluation and

in light of the SEC Staff Statement, our Certifying Officers concluded that, solely due to the Company’s misapplication of the

accounting for the Company’s warrants as liabilities, our disclosure controls and procedures were not effective as of June 30,

The Company had a material weakness related to the accounting for warrant liabilities.

controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,

processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is

accumulated and communicated to our management, including our principal executive officer and principal financial officer or persons performing

similar functions, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal

Control over Financial Reporting

was no change in our internal control over financial reporting that occurred during the period from January 8, 2021 (inception) through

March 31, 2021, covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably likely

to materially affect, our internal control over financial reporting, other than the remediation steps taken to address the material weakness.

processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is

accumulated and communicated to our management, including our principal executive officer and principal financial officer or persons

performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

in Internal Control over Financial Reporting

was no change in our internal control over financial reporting that occurred during the fiscal quarter ended June 30, 2021, covered by

this Quarterly Report on Form 10-Q that has materially affected, or is reasonably likely to materially affect, our internal control over

financial reporting, other than the remediation steps taken to address the material weakness.

Management has implemented remediation

3 unchanged sentences

We plan to further improve this process by enhancing access

to accounting literature, identification of third-party professionals with whom to consult regarding complex accounting applications and

consideration of additional staff with the requisite experience and training to supplement existing accounting professionals.

PART II –

to accounting literature, identification of third-party professionals with whom to consult regarding complex accounting applications

and consideration of additional staff with the requisite experience and training to supplement existing accounting professionals.

PART II – OTHER

Legal Proceedings

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures