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 28, 2021, issued on June 1, 2021.
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 May 31, 2021, not previously
identified in our Annual Report on Form 10-K, for the Fiscal year ended February 28, 2021 and issued on June 1, 2021 which have materially
affected or are reasonably likely to materially affect our internal control over financial reporting.
19
PART
II - OTHER INFORMATION
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