What changed in this filing

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Item 4. Controls and Procedures

2022-02-11 compared with 2021-11-12 · 16 added, 25 removed, 52 unchanged (44% of the section changed)

4 unchanged sentences

Report on Form 10-Q, and have concluded that, based on such evaluation, our disclosure controls and procedures were not effective due

to the material weakness in our internal control over financial reporting as of September 30, 2021 as described below.

to the material weakness in our internal control over financial reporting as of December 31, 2021 as described below.

Notwithstanding

the conclusion that our disclosure controls and procedures were not effective as of the end of the period covered by this report, we

believe that our condensed consolidated financial statements and other information contained in this Quarterly Report on Form

10-Q present fairly, in all material respects, our business, financial condition and results of operations for the interim periods

believe that our unaudited condensed consolidated financial statements and other information contained in this Quarterly Report on Form

10-Q present fairly, in all material respects, our business, financial condition and results of operations for the interim periods presented.

Company completed the IPO in December 2020.

13 unchanged sentences

of evidence to support the performance of controls and the adequacy of review procedures, including the completeness and accuracy of

information used in the performance of controls and c) we currently have limited accounting personnel and

other supervisory resources necessary to adequately execute the Company’s accounting processes and address its internal controls

over financial reporting requirements.

information used in the performance of controls and c) we currently have limited accounting personnel and other supervisory resources

necessary to adequately execute the Company’s accounting processes and address its internal controls over financial reporting requirements.

is committed to continuing with the steps necessary to remediate the control deficiencies that constituted the above material weakness.

3 unchanged sentences

lines, and to provide additional review over our disclosures;

We enhanced our controls to improve the preparation and review over complex accounting measurements, and the application of GAAP

to significant accounts and transactions, and our financial statement disclosures;

We are in the process of engaging outside consultants to assist us in our evaluation of the design, implementation, and documentation

enhanced our controls to improve the preparation and review over complex accounting measurements, and the application of GAAP to

significant accounts and transactions, and our financial statement disclosures;

are in the process of engaging outside consultants to assist us in our evaluation of the design, implementation, and documentation

of internal controls that address the relevant risks, and that provide for appropriate evidence of performance of our internal controls

(including completeness and accuracy procedures).

the direction of the audit committee of the board of directors, management will continue to take measures to further remediate

the material weakness.

As such, we will continue to enhance corporate oversight over process-level controls and structures to ensure

that there is appropriate assignment of authority, responsibility, and accountability to enable remediation of our material weakness.

We believe that our remediation plan will be sufficient to remediate the identified material weakness and strengthen our internal control

over financial reporting.

the direction of the audit committee of the board of directors, management will continue to take measures to further remediate the material

As such, we will continue to enhance corporate oversight over process-level controls and structures to ensure that there is

appropriate assignment of authority, responsibility, and accountability to enable remediation of our material weakness.

We believe that

our remediation plan will be sufficient to remediate the identified material weakness and strengthen our internal control over financial

we continue to evaluate, and work to improve, our internal control over financial reporting, management may determine that additional

16 unchanged sentences

in Internal Controls over Financial Reporting

have been no changes to the Company’s internal controls over financial reporting (as defined in Rules 13a-15(f) and 15d 15(f) under

the Exchange Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect,

our internal control over financial reporting.

than in connection with the remediation plan described above, there have been no changes to the Company’s internal controls over

financial reporting (as defined in Rules 13a-15(f) and 15d 15(f) under the Exchange Act) during the most recent fiscal quarter that have

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

OTHER INFORMATION

3 unchanged sentences

in any material legal proceedings.

RISK FACTORS.

are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise

required under this item.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

were no unregistered sales of equity securities during the period.

DEFAULTS UPON SENIOR SECURITIES.

MINE SAFEY DISCLOSURES.

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