What changed in this filing

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Item 4. Controls and Procedures

2021-05-05 compared with 2020-11-05 · 17 added, 25 removed, 9 unchanged (82% of the section changed)

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,”

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.

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

Act”)) at the end of the period covered by this quarterly report.

on this evaluation, we concluded that, as of such date, our disclosure controls and procedures were effective to provide reasonable assurance

that the information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized

and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated

to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding

required disclosure.

recognize that any controls system, no matter how well designed and operated, can provide only reasonable assurance of achieving its

objectives, and our management necessarily applies its judgment in evaluating the benefits of possible controls and procedures relative

to their costs.

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.

were no changes in our internal control over financial reporting during the period covered by this quarterly report that materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f)

under the Exchange Act).

OTHER INFORMATION

Legal Proceedings

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.

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

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.

4 unchanged sentences

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