Item 4. Controls and Procedures
Item 4. Controls and
Procedures.
Management’s
Evaluation of Disclosure Controls and Procedures
We maintain disclosure
controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Disclosure controls and procedures are controls
and other procedures designed to ensure that the information required to be disclosed by us in the reports that we file or submit 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 by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including
our principal executive officer and our principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.
Based on an evaluation
under the supervision and with the participation of the Company’s management, the Company’s principal executive officer and
principal financial officer have concluded that the Company’s disclosure controls and procedures as defined in Rules 13a-15(e) and
15d-15(e) under the Exchange Act were effective as of March 31, 2026 to provide reasonable assurance that information required to be disclosed
by the Company in reports that it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the
time periods specified in the SEC rules and forms and (ii) accumulated and communicated to the Company’s management, including its
principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure. We
have implemented improvements in our disclosure controls so that we can make timely filings of current reports.
Changes in Internal
Controls
There has been no change
in the Company’s internal control over financial reporting during the three months ended March 31, 2026 that has materially affected,
or is reasonably likely to materially affect, the Company’s internal control over financial reporting. Management will continue
to monitor and evaluate the effectiveness of our internal controls and procedures over financial reporting on an ongoing basis and is
committed to taking further action and implementing additional improvements as necessary.
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PART II - OTHER INFORMATION
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.