What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2021-08-16 compared with 2021-05-06 · 25 added, 23 removed, 6 unchanged (89% of the section changed)

Controls and Procedures

We maintain disclosure controls and procedures

that are designed to ensure that information required to be disclosed in our periodic and current reports that we file with the

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

such information is accumulated and communicated to our management, including our principal executive officer and principal financial

officer, as appropriate, to allow timely decisions regarding required disclosure.

We maintain disclosure controls and procedures that

are designed to ensure that information required to be disclosed in our periodic and current reports that we file with the SEC is recorded,

processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is

accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate,

to allow timely decisions regarding required disclosure.

Limitation on Effectiveness of Controls

The design of any control system is based in

part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed

in achieving its stated goals.

The inherent limitations in any control system include the realities that judgments related to decision-making

can be faulty, and that reduced effectiveness in controls can occur because of simple errors or mistakes.

Due to the inherent limitations

in a cost-effective control system, misstatements due to error may occur and may not be detected.

The design of any control system is based in part

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

its stated goals.

The inherent limitations in any control system include the realities that judgments related to decision-making can be

faulty, and that reduced effectiveness in controls can occur because of simple errors or mistakes.

Due to the inherent limitations in

a cost-effective control system, misstatements due to error may occur and may not be detected.

Disclosure Controls and Procedures

We carried out an evaluation of the effectiveness

of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))

as of March 31, 2021.

This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer

and our Chief Financial Officer.

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded

that, as of March 31, 2021, our disclosure controls and procedures were not effective due to our recently acquired entity (i.e.,

ATL Data Centers LLC ) in the process of adopting our internal controls and procedures.

of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of

June 30, 2021.

This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our

Chief Financial Officer.

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of June

30, 2021, our disclosure controls and procedures were not effective.

The Company is in process of implementing increased internal controls

and procedures across all its subsidiaries, both recently formed and/or acquired with a goal of having effective controls by the end of

its current fiscal year.

in Internal Control over Financial Reporting

Other than remediation actions related

to a previous material weakness in our internal controls, there has been no change in our internal control over financial reporting

during the quarter ended March 31, 2021 that have materially affected, or are reasonably likely to materially affect, our internal

control over financial reporting.

Other than remediation actions related to

our previous material weakness in our internal controls, there has been no change in our internal control over financial reporting during

the quarter ended June 30, 2021 that have materially affected, or are reasonably likely to materially affect, our internal control over

financial reporting.

PART II – OTHER INFORMATION

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