What changed in this filing

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Item 4. Controls and Procedures

2021-05-17 compared with 2020-11-16 · 20 added, 19 removed, 13 unchanged (75% of the section changed)

1 unchanged sentence

of Disclosure Controls and Procedures

the supervision and with the participation of our management, including our Chief Executive Officer and our Chief Accounting Officer,

we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Securities and Exchange Act

of 1934 Rules 13a-15(f).

Disclosure controls and procedures are designed to provide reasonable assurance that the information

required to be disclosed in the reports that we file or submit under the Exchange Act has been appropriately recorded, processed,

summarized and reported on a timely basis and are effective in ensuring that such information is accumulated and communicated

to the Company’s management including our CEO and our CFO, as appropriate to allow timely decisions regarding required disclosure.

Based on this evaluation, our Chief Executive Officer and our Chief Accounting Officer concluded that as of September 30, 2020,

our disclosure controls and procedures are not effective.

the supervision and with the participation of our management, including our Chief Executive Officer (who is presently also serving as

our interim principal financial officer) and our Controller, we conducted an evaluation of our disclosure controls and procedures, as

such term is defined under Securities and Exchange Act of 1934 Rule 15(d)-15(e).

Disclosure controls and procedures are designed to provide

reasonable assurance that the information required to be disclosed in the reports that we file or submit under the Exchange Act has been

appropriately recorded, processed, summarized and reported on a timely basis and are effective in ensuring that such information is accumulated

and communicated to the Company’s management, as appropriate to allow timely decisions regarding required disclosure.

this evaluation, our Chief Executive Officer and our Controller concluded that as of March 31, 2021, our disclosure controls and procedures

are not effective.

has identified the following material weaknesses in our internal control over financial reporting:

Segregation of Duties:

We have an inadequate number of personnel to properly implement internal controls over financial reporting.

the assessment of the effectiveness of our internal control over financial reporting did identify material weaknesses, management

considers its internal control over financial reporting to be ineffective.

has concluded that there is a material weakness due to the control environment.

The control environment is impacted due to the company’s

inadequate segregation of duties.

an effort to remediate the identified material weakness and enhance our internal control over financial reporting, we have hired

additional personnel and are reassigning control responsibilities to help ensure that we are able to properly implement

internal control procedures.

the assessment of the effectiveness of our internal control over financial reporting did identify material weaknesses, management considers

its internal control over financial reporting to be ineffective.

believes that the material weakness set forth above did not have an effect on our financial results.

in Internal Control over Financial Reporting

have been no changes in the Company’s internal control over financial reporting during the nine months ended September 30,

2020 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

have been no changes in the Company’s internal control over financial reporting during the three months ended March 31, 2021 that

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

II-OTHER INFORMATION

1 unchanged sentence

the Company nor its subsidiaries are party to or have property that is the subject of any material pending legal proceedings.

We may be subject to ordinary legal proceedings incidental to our business from time to time that are not required to be disclosed

under this Item 1.

be subject to ordinary legal proceedings incidental to our business from time to time that are not required to be disclosed under this

Risk Factors.

1 unchanged sentence

Unregistered Sales of Equity Securities and Use of Proceeds

Company did not issue or sell any other unregistered equity securities during the period covered by this report that were not

previously reported on a Current Report on Form 8-K.

Defaults Upon Senior Securities.

1 unchanged sentence

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