What changed in this filing

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Item 4. Controls and Procedures

2020-11-16 compared with 2020-08-14 · 32 added, 19 removed, 24 unchanged (68% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of

Disclosure Controls and Procedures

of Disclosure Controls and Procedures

We maintain “disclosure

5 unchanged sentences

assurance that the objectives of disclosure controls and procedures are met.

Given the inherent limitations in all systems of controls,

no evaluation of controls can provide absolute assurance all control issues and instances of fraud, if any, within a company have

been detected.

These inherent limitations include the realities that judgements in decision making can be faulty and that breakdowns

can occur because of a simple error or mistake.

Additionally, controls can be circumvented by the individual acts of some persons,

by collusion of two or more people or by management override of the controls.

Additionally, in designing disclosure controls and

3 unchanged sentences

about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals

under all potential future conditions.

under all potential future conditions over time, controls may become inadequate because of changes in conditions or the degree

of compliance with policies or procedures may deteriorate.

Accordingly, given the inherent limitations in a cost-effective system

of internal control, financial statement misstatements due to error or fraud may occur and may not be detected.

We conduct periodic

evaluations of our systems of controls to enhance, where necessary.

Management’s

Report on Internal Control Over Financial Reporting

The Company’s

1 unchanged sentence

effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the

Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end of the period covered by the Quarterly

Report on Form 10-Q, based on the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in

Internal Control (“COSO”).

Based on that evaluation, the Company’s Chief Executive Officer and the Company’s

Chief Financial Officer have concluded that the Company’s disclosure controls and procedures were effective as of June 30,

2020 to ensure that information required to be disclosed by our Company in reports that it files or submits under the Exchange

Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules

and forms and such information is accumulated and communicated to management as appropriate to allow timely decisions regarding

required disclosures.

Exchange Act) as of the end of the period covered by the Quarterly Report on Form 10-Q, based on the criteria set forth by the

Committee of Sponsoring Organizations of the Treadway Commission in Internal Control (“COSO”).

Based on that evaluation,

the Company’s Chief Executive Officer and the Company’s Chief Financial Officer have concluded that the Company’s

disclosure controls and procedures were effective as of September 30, 2020, at the reasonable assurance level, to ensure that

information required to be disclosed by our Company in reports that it files or submits under the Exchange Act is recorded, processed,

summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms and such information

is accumulated and communicated to management as appropriate to allow timely decisions regarding required disclosures.

Changes in Internal

3 unchanged sentences

Act) during the end of the period covered by this Quarterly Report.

PART II - OTHER INFORMATION

II - OTHER INFORMATION

LEGAL PROCEEDINGS

Pending Litigation

There have been no

material developments in any of the legal proceedings discussed in Item 3 of our 2020 Form 10-K.

UNREGISTERED SALES OF EQUITY

SECURITIES AND USE OF PROCEEDS

We may be subject

from time to time to various claims and legal actions arising during the ordinary course of our business.

We believe that there

are currently no claims or legal actions that would reasonable be expected to have a material adverse effect on our results of

operations, financial condition or cash flows.

have been no material changes in the risk factors described in our Annual Report on Form 10-K for the year ended March 31,

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

DEFAULTS UPON SENIOR SECURITIES

MINE SAFETY DISCLOSURES

Not applicable.

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