What changed in this filing

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Item 4. Controls and Procedures

2023-08-14 compared with 2023-06-06 · 26 added, 26 removed, 11 unchanged (83% of the section changed)

2 unchanged sentences

and Procedures

Our management, with the participation

of the principal executive and principal financial officers, evaluated the effectiveness of our disclosure controls and procedures,

as defined in Rules 13a – 15(e) and 15d – 15(e) under the Securities Exchange Act of 1934, as amended, or Exchange

Act, as of the end of the period covered by this Report.

Our disclosure controls and procedures are designed to provide reasonable,

not absolute, assurance that the objectives of our disclosure control system are met.

Because of inherent limitations in all control

systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within a company have been detected.

Based on that evaluation, our Chief Executive Officer and our Chief Financial

Officer concluded that, because of certain material weaknesses in our internal controls over financial reporting, our disclosure

controls and procedures were not effective as of March 31, 2023.

Our management, with

the participation of the principal executive and principal financial officers, evaluated the effectiveness of our disclosure controls

and procedures, as defined in Rules 13a – 15(e) and 15d – 15(e) under the Securities Exchange Act of 1934, as amended,

or Exchange Act, as of the end of the period covered by this Report.

Our disclosure controls and procedures are designed to provide

reasonable, not absolute, assurance that the objectives of our disclosure control system are met.

Because of inherent limitations

in all control systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within a company

have been detected.

Based on that evaluation, our Chief Executive Officer and

our Chief Financial Officer concluded that, because of certain material weaknesses in our internal controls over financial reporting,

our disclosure controls and procedures were not effective as of June 30, 2023.

The material weaknesses relate to a lack of segregation

1 unchanged sentence

ability to properly account for complex transactions.

The Company plans to implement additional

internal controls or enhance existing internal controls to strengthen its control environment .

Subsequent to the quarter ended

March 31, 2023, the company is reviewing a plan to engage additional internal staff, external staff, or an advisory firm to provide support

on technical issues related to U.S.

GAAP as related to the maintenance of our accounting books and records and the preparation of our

financial statements.

in Internal Control Over Financial Reporting

Except with respect

to the above, during the quarter ended March 31, 2023, there were no additional changes in our internal control over financial reporting

The Company plans

to implement additional internal controls or enhance existing internal controls to strengthen

its control environment .

Subsequent to the quarter ended June 30, 2023, the Company is reviewing a plan to engage additional

internal staff, external staff, or an advisory firm to provide support on technical issues related to U.S.

GAAP as related to the

maintenance of our accounting books and records and the preparation of our financial statements.

Changes in Internal

Control Over Financial Reporting

During the quarter

ended June 30, 2023, the Company engaged an advisory firm to provide support on technical issues related to U.S.

GAAP in preparation

of our financial statements.

Except as noted there were no additional changes in our internal control over financial reporting

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

3 unchanged sentences

Report on Form 10-K for the year ended December 31, 2022.

UNREGISTERED SALES OF EQUITY

SECURITIES AND USE OF PROCEEDS

DEFAULTS UPON SENIOR SECURITIES

MINE SAFETY DISCLOSURES

No disclosure required.

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