What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2020-11-16 compared with 2020-08-13 · 19 added, 25 removed, 16 unchanged (73% of the section changed)

8 unchanged sentences

Financial Officer, we evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in Rules

13a-15(e) and 15d-15(e) under the Exchange Act) as of June 30, 2020.

Based upon that evaluation, our Chief Executive Officer and

Chief Financial Officer concluded that, because of the material weaknesses in our internal control over financial reporting described

in our Annual Report on Form 10-K/A for the year ended December 31, 2019, as filed with the SEC on August 10, 2020, our disclosure

controls and procedures were not effective.

13a-15(e) and 15d-15(e) under the Exchange Act) as of September 30, 2020.

Based upon that evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that, because of the material weaknesses in our internal control over financial reporting

described in our Annual Report on Form 10-K/A for the year ended December 31, 2019, as filed with the SEC on August 10, 2020,

our disclosure controls and procedures were not effective.

in Internal Control over Financial Reporting

For the fiscal year ended December 31, 2019, we have identified

material weaknesses in our internal control over financial reporting.

Subsequent to the Merger, the Company has taken steps to address

the internal control deficiencies that contributed to the material weaknesses, including:

the fiscal year ended December 31, 2019, we have identified material weaknesses in our internal control over financial reporting.

to the Merger, the Company has taken steps to address the internal control deficiencies that contributed to the material weaknesses,

transitioning

1 unchanged sentence

experience working for finance departments of public companies;

hiring additional

experienced finance and accounting personnel with technical accounting experience, supplemented by third-party resources;

documenting and

formally assessing our accounting and financial reporting policies and procedures, and implementing segregation of duties

additional experienced finance and accounting personnel with technical accounting experience, supplemented by third-party

and formally assessing our accounting and financial reporting policies and procedures, and implementing segregation of duties

in key functions;

assessing significant

accounting transactions and other technical accounting and financial reporting issues, preparing accounting memoranda addressing

these issues and maintaining these memoranda in our corporate records timely;

improving the

compilation processes, documentation and monitoring of our critical accounting estimates;

significant accounting transactions and other technical accounting and financial reporting issues, preparing accounting memoranda

addressing these issues and maintaining these memoranda in our corporate records timely;

the compilation processes, documentation and monitoring of our critical accounting estimates;

processes for creating an effective and timely close process.

The implementation of these measures is ongoing and will require

validation and testing of the design and operating effectiveness of internal controls over a sustained period of financial reporting

In addition, The COVID-19 pandemic could negatively affect our internal controls over financial reporting, including our

ongoing process of remediating the material weakness in our disclosure control and procedures, as a portion of our workforce is

required to work from home and standard processes are disrupted.

New processes, procedures, and controls which may increase the

overall inherent risk in the business, may be required to ensure an effective control environment.

implementation of these measures is ongoing and will require validation and testing of the design and operating effectiveness

of internal controls over a sustained period of financial reporting cycles.

In addition, the COVID-19 pandemic could negatively

affect our internal controls over financial reporting, including our ongoing process of remediating the material weakness in our

disclosure control and procedures, as a portion of our workforce is required to work from home and standard processes are disrupted.

New processes, procedures, and controls which may increase the overall inherent risk in the business, may be required to ensure

an effective control environment.

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