What changed in this filing

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Item 4. Controls and Procedures

2021-11-15 compared with 2021-08-12 · 27 added, 38 removed, 15 unchanged (81% of the section changed)

1 unchanged sentence

of Disclosure Controls and Procedures

controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed

under the Exchange Act, such as this Quarterly Report, is recorded, processed, summarized, and reported within the time period specified

in the SEC’s rules and forms.

Disclosure controls are also designed with the objective of ensuring that such information is accumulated

and communicated to our management, including our chief executive officer and our chief financial officer, as appropriate to allow timely

decisions regarding required disclosure.

Our management evaluated, with the participation of our principal executive officer and principal

financial officer (our “Certifying Officers”), the effectiveness of our disclosure controls and procedures as of June 30,

2021, pursuant to Rule 13a-15(b) under the Exchange Act.

Based upon that evaluation, our Certifying Officers concluded that our disclosure

controls and procedures were not effective as of June 30, 2021, due solely to the material weakness in our internal control over financial

reporting described in our Annual Report on Form 10-K/A as filed with the SEC on May 28, 2021 In light of this material weakness, we

performed additional analysis as deemed necessary to ensure that our financial statements were prepared in accordance with U.S.

accepted accounting principles.

Accordingly, management believes that the financial statements included in this Quarterly Report present

fairly in all material respects our financial position, results of operations and cash flows for the period presented.

do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud.

Disclosure controls and

procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the

disclosure controls and procedures are met.

Further, the design of disclosure controls and procedures must reflect the fact that there

are resource constraints, and the benefits must be considered relative to their costs.

Because of the inherent limitations in all disclosure

controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all

our control deficiencies and instances of fraud, if any.

The design of disclosure controls and procedures also is based partly on certain

assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated

goals under all potential future conditions.

management evaluated, with the participation of our current chief executive officer and chief financial officer (our “Certifying

Officers”), the effectiveness of our disclosure controls and procedures as of September 30, 2021, pursuant to Rule 13a-15(b) under

the Exchange Act.

Based upon that evaluation, our Certifying Officers concluded that our disclosure controls and procedures were effective

as of September 30, 2021.

controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our

reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in

the SEC’s rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to

ensure that information required to be disclosed in company reports filed or submitted under the Exchange Act is accumulated and communicated

to management, including our chief executive officer and chief financial officer, 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 three months ended June 30, 2021, covered by

this Quarterly Report that has materially affected, or is reasonably likely to materially affect, our internal control over

financial reporting, other than described herein.

Management has implemented remediation steps to address the material weakness and

to improve our internal control over financial reporting.

Specifically, we expanded and improved our review process for complex

securities and related accounting standards.

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.

was no change in our internal control over financial reporting that occurred during the fiscal quarter ended September 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.

The material weakness discussed below was remediated during the quarter ended September 30, 2021.

of a Material Weakness in Internal Control over Financial Reporting

recognize the importance of the control environment as it sets the overall tone for the Company and is the foundation for all other components

of internal control.

Consequently, we designed and implemented remediation measures to address the material weakness previously identified

in the second quarter of 2021 and enhanced our internal control over financial reporting.

In light of the material weakness, we enhanced

our processes to identify and appropriately apply applicable accounting requirements to better evaluate and understand the nuances of

the complex accounting standards that apply to our condensed financial statements, including providing enhanced access to accounting

literature, research materials and documents and increased communication among our personnel and third-party professionals with whom

we consult regarding complex accounting applications.

The foregoing actions, which we believe remediated the material weakness in internal

control over financial reporting, were completed as of September 30, 2021.

II - OTHER INFORMATION

11 unchanged sentences

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