Item 4. Controls and Procedures
ITEM
4. Controls and Procedures
Evaluation
of Disclosure Controls and Procedures
The
Company maintains disclosure controls and procedures designed to ensure that information required to be disclosed in reports filed
under the Securities Exchange Act of 1934, is recorded, processed, summarized and reported within the specified time periods.
For the last 3 Fiscal years, these control and procedures broke down due to insufficient capital to maintain such controls and
procedures. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
required to be disclosed by the Company in the reports that it files or submits under the Securities Exchange Act of 1934 is accumulated
and communicated to its management, including its principal executive and principal financial officers, or persons performing
similar functions, as appropriate to allow timely decisions regarding required disclosure. As of the end of the period covered
by this report, the Company’s management evaluated, with the participation of the Company’s Principal Executive Officer
and Chief Financial Officer, the effectiveness of the Company’s disclosure controls and procedures. Based on the evaluation,
the Company’s Principal Executive Officer and Chief Financial Officer concluded that these controls and procedures were
effective as of the end of the period covered by this report in ensuring that information requiring disclosure is recorded, processed,
summarized and reported within the time periods specified by the SEC’s rules and forms. The Company continues to remediate
the findings contained in our Annual Report on Form 10-K, for the Fiscal year ended February 29, 2020, issued on July 13, 2020.
Changes
in Internal Control over Financial Reporting
There
have been no other changes in our internal control over financial reporting during our fiscal quarter ended November 30, 2020,
not previously identified in our Annual Report on Form 10-K, for the Fiscal year ended February 29, 2020 and issued on July 13,
2020 which have materially affected or are reasonably likely to materially affect our internal control over financial reporting.
21
PART
II - OTHER INFORMATION
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