What changed in this filing

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Item 4. Controls and Procedures

2021-08-11 compared with 2021-06-03 · 15 added, 19 removed, 16 unchanged (68% of the section changed)

3 unchanged sentences

of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness

of our disclosure controls and procedures as of the end of the fiscal quarter ended March 31, 2021, as such term is defined in Rules

13a-15(e) and 15d-15(e) under the Exchange Act.

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

that our disclosure controls and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective

as of March 31, 2021, due solely to the material weakness in our internal control over financial reporting described in “Management’s

Report on Internal Control over Financial Reporting”

included in our Annual Report on Form 10K/A as filed with the SEC on May 28,

of our disclosure controls and procedures as of the fiscal quarter ended June 30, 2021, as such term is defined in Rules 13a-15(e) and

15d-15(e) under the Exchange Act.

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

our disclosure controls and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not deemed to be effective

as of June 30, 2021, due solely to the material weakness in our internal control over financial reporting described in “Management’s

Report on Internal Control over Financial Reporting” included in our Annual Report on Form 10K/A as filed with the SEC on May 28,

In light of this material weakness, we performed additional analysis as deemed necessary to ensure that our unaudited condensed

3 unchanged sentences

believes that the condensed consolidated financial statements included in this Quarterly Report on Form 10-Q present fairly in all material

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

respects our financial position, results of operations and cash flows for the periods presented.

Disclosure controls and

procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports 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 or persons performing similar

2 unchanged sentences

There was no change in our internal control over

financial reporting that occurred during the three months ended March 31, 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, as the circumstances

that led to the restatement of our financial statements had not yet been identified.

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.

financial reporting that occurred during the three months ended June 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, other than the remediation steps

taken in response to the material weakness in our internal control over financial reporting described in “Management’s Report

on Internal Control over Financial Reporting” included in our Annual Report on Form 10K/A as filed with the SEC on May 28,

2021, which included expanding and improving our review process for complex securities and related accounting standards.

As of June 30,

2021, the Company was still evaluating the effectiveness of the aforementioned remediation steps that have been implemented.

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