What changed in this filing

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Item 4. Controls and Procedures

2023-11-14 compared with 2023-08-21 · 19 added, 19 removed, 8 unchanged (83% of the section changed)

4 unchanged sentences

SEC’s rules and forms and (2) accumulated and communicated to our management, including our Chief Executive Officer, as our principal

executive officer, and Chief Financial Officer, as our principal financial officer, to allow timely decisions regarding required disclosure.

connection with the preparation of the Quarterly Report on Form 10-Q for the quarter ended June 30, 2023, our management, with the participation

of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as

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

Our management recognizes that any controls and procedures, no matter

how well designed and operated, can provide only reasonable assurance of achieving their objectives, and management necessarily applies

its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Based upon the evaluation described above,

our Chief Executive Officer and our Chief Financial Officer concluded that, due to the material weaknesses previously reported in our

2022 Annual Report that have not yet been remediated, our disclosure controls and procedures were not effective as of June 30, 2023.

executive officer, and Interim Chief Financial Officer, as our principal financial officer, to allow timely decisions regarding required

connection with the preparation of the Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, our management, with the

participation of our Chief Executive Officer and Interim Chief Financial Officer, evaluated the effectiveness of our disclosure controls

and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act).

Our management recognizes that any controls and

procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives, and management

necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Based upon the evaluation

described above, our Chief Executive Officer and Interim Chief Financial Officer concluded that, due to the material weaknesses previously

reported in our Annual Report that have not yet been remediated, our disclosure controls and procedures were not effective as of September

in Internal Control over Financial Reporting

described a plan to remediate the material weaknesses within our Annual Report.

Management, with the assistance of a third-party service provider, continues to design and implement internal controls.

Additionally, management continued its risk assessment to identify risks and objectives.

There were no other changes in our internal controls

over financial reporting that occurred during the quarter ended June 30, 2023 that materially affected, or are reasonably likely to

materially affect, our internal control over financial reporting.

Management will continue to evaluate and enhance our processes as

noted in the remediation plan described within our 2022 Annual Report.

The elements of our remediation plan can only be accomplished

over time, and we can offer no assurance that these will ultimately have the intended effects.

Management, with the assistance of a third-party service

provider, continues to design and implement internal controls.

Additionally, management continued its risk assessment to identify risks

and objectives.

There were no other changes in our internal controls over financial reporting that occurred during the quarter ended

September 30, 2023 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Management will continue to evaluate and enhance our processes as noted in the remediation plan described within our Annual Report.

elements of our remediation plan can only be accomplished over time, and we can offer no assurance that these will ultimately have the

intended effects.

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