What changed in this filing

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Item 4. Controls and Procedures

2021-11-15 compared with 2021-08-16 · 22 added, 23 removed, 17 unchanged (73% of the section changed)

8 unchanged sentences

evaluated the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rule 13a–15(e) and 15d-15(e))

as of June 30, 2021.

as of September 30, 2021.

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

disclosure controls and procedures were not effective as of June 30, 2021 due to the material weaknesses in our internal controls

disclosure controls and procedures were not effective as of September 30, 2021 due to the material weaknesses in our internal controls

over financial reporting described below.

2 unchanged sentences

presented therein.

Material Weaknesses and Remediation Plan

Weaknesses and Remediation Plan

connection with the preparation of our consolidated financial statements for the years ended December 31, 2020 and 2019, and our unaudited

interim consolidated financial statements for the three and six months ended June 30, 2021 and 2020, we concluded that there were material

weaknesses in our internal controls over financial reporting.

A material weakness is a significant deficiency, or a combination of significant

deficiencies, in internal controls over financial reporting such that it is reasonably possible that a material misstatement of the annual

or interim financial statements will not be prevented or detected on a timely basis.

The material weaknesses identified are insufficient

internal controls because of inadequate technical accounting expertise and inappropriate level of supervision and review due to the limited

number of accounting personnel.

We are taking steps to remediate the material

weaknesses in our internal controls over financial reporting, including hiring a Chief Financial Officer in February 2021.

plan to enhance our processes to identify and appropriately apply applicable accounting requirements to better evaluate and understand

the nuances of the complex accounting standards that apply to our financial statements.

Our plans at this time include providing enhanced

access to accounting literature, research materials and documents and increased communication among our personnel and third-party professionals

with whom we consult regarding complex accounting applications.

The elements of our remediation plan can only be accomplished over time,

and we can offer no assurance that these initiatives will ultimately have the intended effects.

interim consolidated financial statements for the three and nine months ended September 30, 2021 and 2020, we concluded that there were

material weaknesses in our internal controls over financial reporting.

A material weakness is a significant deficiency, or a combination

of significant deficiencies, in internal controls over financial reporting such that it is reasonably possible that a material misstatement

of the annual or interim financial statements will not be prevented or detected on a timely basis.

The material weaknesses identified

are insufficient internal controls because of inadequate technical accounting expertise and inappropriate level of supervision and review

due to the limited number of accounting personnel.

are taking steps to remediate the material weaknesses in our internal controls over financial reporting, including hiring a Chief Financial

Officer in February 2021.

Further, we plan to enhance our processes to identify and appropriately apply applicable accounting requirements

to better evaluate and understand the nuances of the complex accounting standards that apply to our financial statements.

this time include providing enhanced access to accounting literature, research materials and documents and increased communication among

our personnel and third-party professionals with whom we consult regarding complex accounting applications.

The elements of our remediation

plan can only be accomplished over time, and we can offer no assurance that these initiatives will ultimately have the intended effects.

in Internal Control Over Financial Reporting

no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange

Act) during the fiscal quarter to which this report relates that have materially affected, or are reasonably likely to materially affect,

our internal control over financial reporting.

were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the

Exchange Act) during the fiscal quarter to which this report relates that have materially affected, or are reasonably likely to materially

affect, our internal control over financial reporting.

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