What changed in this filing

/stocks — the workspaceLOADING

Item 5. Other Information

2022-02-15 compared with 2021-11-15 · 45 added, 41 removed, 14 unchanged (86% of the section changed)

2 unchanged sentences

EXHIBIT INDEX

Agreement and Plan of Merger and Reorganization among Parc Investments, Inc., Aeluma Operating Co.

and Plan of Merger and Reorganization among Parc Investments, Inc., Aeluma Operating Co.

and Biond Photonics, Inc.**

Certificate of Merger relating to the merger of Aeluma Operating Co.

with and into Biond Photonics, Inc., filed with the Secretary of State of the State of California on June 22, 2021**

Amended and Restated certificate of incorporation, filed with the Secretary of State of the State of Delaware on June 22, 2021**

Amended and Restated Bylaws.**

Form of Lock Up Agreement**

Form of Placement Agent Warrant**

Form of Post-Merger Indemnification Agreement**

Form of Pre-Merger Indemnification Agreement**

Form of Subscription Agreement, dated June 22, 2021, by and between the Company and the parties thereto**

Registration Rights Agreement, dated June 22, 2021, by and between the Company and the parties thereto**

of Merger relating to the merger of Aeluma Operating Co.

with and into Biond Photonics, Inc., filed with the Secretary of State of

the State of California on June 22, 2021**

and Restated certificate of incorporation, filed with the Secretary of State of the State of Delaware on June 22, 2021**

and Restated Bylaws.**

of Lock Up Agreement**

of Placement Agent Warrant**

of Post-Merger Indemnification Agreement**

of Pre-Merger Indemnification Agreement**

of Subscription Agreement, dated June 22, 2021, by and between the Company and the parties thereto**

Rights Agreement, dated June 22, 2021, by and between the Company and the parties thereto**

Equity Incentive Plan and form of award agreements**

Restricted Stock Purchase Agreement between Biond Photonics, Inc.

Stock Purchase Agreement between Biond Photonics, Inc.

Restricted Stock Purchase Agreement between Biond Photonics, Inc.

Advisor Restricted Stock Purchase Agreement between Biond Photonics, Inc.

DenBaars, dated December 21, 2020****

Advisor Restricted Stock Purchase Agreement between Biond Photonics, Inc.

Restricted Stock Purchase Agreement between Biond Photonics, Inc.

DenBaars, dated June 10, 2021****

Advisory Agreement between Biond Photonics, Inc.

Agreement between Biond Photonics, Inc.

DenBaars, dated December 31, 2020****

Advisory Agreement between Biond Photonics, Inc.

Agreement between Biond Photonics, Inc.

DenBaars, dated June 10, 2021****

Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

Certification of the Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

Certification of the Principal Executive Officer pursuant to U.S.C.

Section 1350 As adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith)

Certification of the Principal Financial Officer pursuant to U.S.C.

Section 1350 As adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith)

Inline XBRL Instance Document

Inline XBRL Taxonomy Extension Schema Document.

Inline XBRL Taxonomy Extension Calculation Linkbase Document.

Inline XBRL Taxonomy Extension Definition Linkbase Document.

Inline XBRL Taxonomy Extension Label Linkbase Document.

Inline XBRL Taxonomy Extension Presentation Linkbase Document.

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

+ Indicates a management contract

or any compensatory plan, contract or arrangement.

** Incorporated by reference to

the Current Report on Form 8-K filed on June 28, 2021.

*** Incorporated by reference to

the Current Report on Form 8-K filed on July 1, 2021.

**** Incorporated by reference to

the Registration Statement on Form S-1/A filed on October 15, 2021.

Certification

of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

Certification

of the Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

Certification

of the Principal Executive Officer pursuant to U.S.C.

Section 1350 As adopted pursuant to Section 906 of the Sarbanes-Oxley Act of

2002 (filed herewith)

Certification

of the Principal Financial Officer pursuant to U.S.C.

Section 1350 As adopted pursuant to Section 906 of the Sarbanes-Oxley Act of

2002 (filed herewith)

XBRL Instance Document

XBRL Taxonomy Extension Schema Document.

XBRL Taxonomy Extension Calculation Linkbase Document.

XBRL Taxonomy Extension Definition Linkbase Document.

XBRL Taxonomy Extension Label Linkbase Document.

XBRL Taxonomy Extension Presentation Linkbase Document.

Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

Indicates a management contract or any compensatory plan, contract or arrangement.

Incorporated by reference to the Current Report on Form 8-K filed on June 28, 2021.

Incorporated by reference to the Current Report on Form 8-K filed on July 1, 2021.

Incorporated by reference to the Registration Statement on Form S-1/A filed on October 15, 2021.

Pursuant to the requirements of the Securities

Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf of the undersigned thereunto duly authorized.

November 15, 2021

February 14, 2022

/s/ Jonathan Klamkin

Jonathan Klamkin

President, Chief Executive Officer and Principal

Financial Officer (Principal Executive Officer

and Principal Financial and Accounting Officer)

President, Chief Executive Officer and

Principal Financial Officer

(Principal Executive Officer

Principal Financial and Accounting Officer)

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 5. Other Information