What changed in this filing

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Item 4. Controls and Procedures

2020-11-05 compared with 2020-08-05 · 27 added, 33 removed, 7 unchanged (90% of the section changed)

Controls and Procedures

Disclosure Controls and Procedures

Our management, with

the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls

and procedures as of June 30, 2020.

Controls and Procedures

management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of

our disclosure controls and procedures as of September 30, 2020.

The term “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”), means controls and other procedures

of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or

submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s

rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that

information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated

and communicated to the company’s management, including its principal executive and principal financial officers, as appropriate

to allow timely decisions regarding required disclosure.

Management recognizes that any controls and procedures, no matter how

well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies

its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Based on the evaluation, our Chief

Executive Officer and Chief Financial Officer concluded that, due to the small size of the Company and limited segregation of duties,

our disclosure controls and procedures were not effective as of June 30, 2020.

Changes in internal control over

financial reporting

There has been no change

in our internal control over financial reporting during the three months ended June 30, 2020 that has materially affected, or is

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

PART II –

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

means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company

in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time

periods specified in the SEC’s rules and forms.

Disclosure controls and procedures include, without limitation, controls

and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits

under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive and

principal financial officers, as appropriate to allow timely decisions regarding required disclosure.

Management recognizes that

any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their

objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and

Based on the evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, due to the small

size of the Company and limited segregation of duties, our disclosure controls and procedures were not effective as of September

The Company has engaged a consulting firm with accounting expertise to assist the Company in correcting its limited

segregation of duties.

in internal control over financial reporting

has been no change in our internal control over financial reporting during the three months ended September 30, 2020 that has

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

OTHER INFORMATION

Legal Proceedings

We are not currently a party to any pending

legal proceedings that we believe will have a material adverse effect on our business or financial conditions.

We may, however,

be subject to various claims and legal actions arising in the ordinary course of business from time to time.

Not required for smaller reporting companies.

Recent Sales of Unregistered

are not currently a party to any pending legal proceedings that we believe will have a material adverse effect on our business

or financial conditions.

We may, however, be subject to various claims and legal actions arising in the ordinary course of business

from time to time.

required for smaller reporting companies.

Recent Sales of Unregistered Securities;

Use of Proceeds from Registered Securities

Defaults Upon Senior Securities

Not applicable.

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