What changed in this filing

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Item 4. Controls and Procedures

2023-11-14 compared with 2023-08-11 · 22 added, 26 removed, 2 unchanged (96% of the section changed)

Evaluation of Disclosure

Controls and Procedures

David Graber, who serves

as our Co-Chief Executive Officer and Chairman of the Board, and Sebastian Lux, who serves as our Co-Chief Executive Officer, Chief Financial

Officer, and Principal Financial Officer (collectively referred to herein as “ Senior Management ”), evaluated the effectiveness

of our disclosure controls and procedures as of June 30, 2023.

The term “disclosure controls and procedures,” as defined in

Rule 13a-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required

to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported,

within the time periods specified in the SEC’s rules and forms.

Senior Management recognizes that any controls and procedures, no

matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily

applies its judgment in evaluating the cost benefit relationship of possible controls and procedures.

Based on its evaluation, Senior

Management concluded as of June 30, 2023 that our disclosure controls and procedures were not effective because of material weaknesses

in our internal control over financial reporting.

Notwithstanding the identified material weaknesses, Senior Management believes the consolidated financial statements included in this

Quarterly Report on Form 10-Q fairly represent in all material respects our financial condition, results of operations and cash flows

at and for the periods presented in accordance with U.S.

Changes in Internal

Controls Over Financial Reporting

There were no changes

in our internal control over financial reporting that occurred during the quarter ended June 30, 2023 that have materially affected, or

are reasonably likely to materially affect, our internal control over financial reporting.

However, Senior Management is currently seeking

to improve our controls and procedures in an effort to remediate the deficiencies described above.

PART II – OTHER INFORMATION

of Disclosure Controls and Procedures

Graber, who serves as our Co-Chief Executive Officer and Chairman of the Board, and Sebastian Lux, who serves as our Co-Chief Executive

Officer, Chief Financial Officer, and Principal Financial Officer (collectively referred to herein as “Senior Management”),

evaluated the effectiveness of our disclosure controls and procedures as of September 30, 2023.

The term “disclosure controls and

procedures,” as defined in Rule 13a-15(e) under the Exchange Act, means controls and other procedures of a company that are designed

to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded,

processed, summarized and reported, within the time periods specified in the SEC’s rules and forms.

Senior Management recognizes

that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their

objectives and management necessarily applies its judgment in evaluating the cost benefit relationship of possible controls and procedures.

Based on its evaluation, Senior Management concluded as of September 30, 2023 that our disclosure controls and procedures were not effective

because of material weaknesses in our internal control over financial reporting.

Notwithstanding the identified material weaknesses,

Senior Management believes the consolidated financial statements included in this Quarterly Report on Form 10-Q fairly represent in all

material respects our financial condition, results of operations and cash flows at and for the periods presented in accordance with U.S.

in Internal Controls Over Financial Reporting

were no changes in our internal control over financial reporting that occurred during the quarter ended September 30, 2023 that have

materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

However, Senior Management

is currently seeking to improve our controls and procedures in an effort to remediate the deficiencies described above.

II – OTHER INFORMATION

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