What changed in this filing

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Item 4. Controls and Procedures

2021-05-17 compared with 2020-11-16 · 15 added, 24 removed, 5 unchanged (89% of the section changed)

1 unchanged sentence

Disclosure Controls and Procedures

We maintain disclosure controls and procedures

that are designed to help ensure that information required to be disclosed in our filings under the Exchange Act is recorded, processed,

summarized and reported within the periods specified in the rules and forms of the SEC.

This information is accumulated and communicated

to our Chief Executive Officer and Chief Financial Officer to allow timely decisions regarding required disclosure.

Our Chief Executive

Officer and Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e)

and Rule 15d-15(e) of the Exchange Act) as of the end of the period covered by this report.

Based on that evaluation and the requirements

of the Exchange Act, our Chief Executive Officer concluded that, as of September 30, 2020, our disclosure controls and procedures

continue to be ineffective.

The small size of our Company does not provide for the desired segregation of duty control functions,

and we do not have the required level of documentation of our monitoring and control procedures.

Currently, our financial constraints

prevent us from fully implementing the internal controls prescribed by the Sarbanes-Oxley Act.

We have established disclosure controls and procedures

that are designed to ensure that information required to be disclosed in reports filed or submitted under the Securities Exchange Act

of 1934, as amended (the “

Exchange Act ”), is recorded, processed, summarized and reported within the time periods specified

in the rules and forms of the Securities and Exchange Commission and, as such, is accumulated and communicated to our Chief Executive

Officer, Dennis O’Leary, who serves as our principal executive officer and principal financial officer, as appropriate to allow

timely decisions regarding required disclosure.

O’Leary, evaluated the effectiveness of our disclosure controls and procedures,

as defined in Rule 13a-15(e) of the Exchange Act, as of March 31, 2021.

Based on his evaluation, Mr.

O’Leary concluded that our

disclosure controls and procedures were effective as of March 31, 2021.

Changes in Internal Control Over Financial Reporting

Management and directors will continue

to monitor and evaluate the effectiveness of the Company's internal controls and procedures and the Company's internal controls

over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements

or improvements, as necessary and as funds allow.

The Company will continue to use outside accounting consultants to assist with

the Company’s financial reporting.

Otherwise, there have been no changes in our internal control over financial reporting

that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting during

the quarter ended September 30, 2020.

There has been no change in our internal control

over financial reporting, as defined in Rules 13a-15(f) of the Exchange Act, during the quarter ended March 31, 2021, that has materially

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

PART II –

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