1 unchanged sentence
the supervision and with the participation of our management, including our principal executive officer and principal financial officer,
−Removed: we conducted an evaluation of our disclosure controls and procedures for the quarter ended September 30, 2022, pursuant to Rule 13a-15(e)
+Added: we conducted an evaluation of our disclosure controls and procedures for the quarter ended March 31, 2022, pursuant to Rule 13a-15(e)
and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).
Based on this
−Removed: evaluation and on the material weaknesses disclosed in our Annual Report on Form 10-K and 10-K/A for the year ended December 31, 2021
−Removed: which remained as of September 30, 2022, our principal executive officer and principal financial officer concluded that as of September
−Removed: 30, 2022, our disclosure controls and procedures were not effective to ensure that information required to be disclosed by us in reports
−Removed: filed or submitted under the Exchange Act is being recorded, processed, summarized, and reported within the time periods specified in
−Removed: the Securities and Exchange Commission’s rules and forms, and that our disclosure controls are not effectively designed to ensure
−Removed: that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is being accumulated and
−Removed: communicated to management, including our principal executive officer and principal financial officer, or persons performing similar
−Removed: functions, as appropriate to allow timely decisions regarding required disclosure.
−Removed: Management has also concluded that our
−Removed: internal control over financial reporting was not effective.
−Removed: In connection with management’s assessment of our internal
−Removed: control over financial reporting described above, the following weakness have been identified in the Company’s internal control
−Removed: over financial reporting as of December 31, 2021:
−Removed: (1) the Company did not maintain a sufficient complement of qualified accounting personnel
−Removed: and controls associated with segregation of duties over complex transactions, and (2) there was no systematic method of documenting that
−Removed: timely and complete monthly reconciliation and closing procedures take place.
+Added: evaluation and on the material weaknesses disclosed in our Annual Report on Form 10-K for the year ended December 31, 2021 which remained
+Added: as of March 31, 2022, our principal executive officer and principal financial officer concluded that as of March 31, 2022, our disclosure
+Added: controls and procedures were not effective to ensure that information required to be disclosed by us in reports filed or submitted under
+Added: the Exchange Act is being recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange
+Added: Commission’s rules and forms, and that our disclosure controls are not effectively designed to ensure that information required
+Added: to be disclosed by us in the reports that we file or submit under the Exchange Act is being accumulated and communicated to management,
+Added: including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to
+Added: allow timely decisions regarding required disclosure.
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
7 unchanged sentences
for Remediation of Material Weaknesses
−Removed: discussed in our Annual Report on Form 10-K/A for the year ended December 31, 2021, the Company has a remediation plan and is committed
+Added: discussed in our Annual Report on Form 10-K for the year ended December 31, 2021, the Company has a remediation plan and is committed
to maintaining a strong internal control environment and believes that these remediation efforts will represent significant improvements
6 unchanged sentences
in Internal Control over Financial Reporting
−Removed: changes in the Company’s internal control over financial reporting occurred during the quarter ended September 30, 2022, as the
−Removed: Company began implementation of the remediation steps described above, we believe that there were no changes in the Company’s internal
−Removed: control over financial reporting during the quarter ended September 30, 2022, that have materially affected, or are reasonably likely
−Removed: to materially affect, the Company’s internal control over financial reporting.
+Added: changes in the Company’s internal control over financial reporting occurred during the quarter ended March 31, 202 3 , as the Company
+Added: began implementation of the remediation steps described above, we believe that there were no changes in the Company’s internal
+Added: control over financial reporting during the quarter ended March 31, 202 3 , that have materially affected, or are reasonably likely to
+Added: materially affect, the Company’s internal control over financial reporting.
1 - LEGAL PROCEEDINGS
4 unchanged sentences
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.