What changed in this filing

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Item 4. Controls and Procedures

2023-05-15 compared with 2022-11-14 · 17 added, 9 removed, 31 unchanged (46% of the section changed)

AND PROCEDURES.

CONTROLS AND PROCEDURES.

of Disclosure Controls and Procedures

2 unchanged sentences

and 15d-15(e) under the Exchange Act).

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer, as of September

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer, as of December

31, 2022, concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act)

are effective to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act was

recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms, and that such information is

accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to

allow timely decisions regarding required disclosure.

are not effective to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act

was recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms, and that such information

is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate,

to allow timely decisions regarding required disclosure.

in Internal Control over Financial Reporting

have not been any changes in our internal control over financial reporting identified by management’s evaluation pursuant to Rule

13a-15(d) or 15d-15(d) of the Exchange Act during the most recent fiscal quarter that materially affected, or are reasonably likely to

materially affect, our internal control over financial reporting.

December 2013, we hired Robert J.

Brilon, as Chief Financial Officer who has experience in SEC reporting and disclosures.

We have plans

for hiring additional financial personnel and implementing additional controls and processes involving both of our financial personnel

in order to ensure all transactions are accounted for and disclosed in an accurate and timely manner.

There have not been any other changes

in our internal control over financial reporting identified by management’s evaluation pursuant to Rules 13a-15(d) or 15d-15(d)

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

internal control over financial reporting.

on the Effectiveness of Controls

18 unchanged sentences

II – OTHER INFORMATION

LEGAL PROCEEDINGS.

may be subject to legal proceedings in the ordinary course of business.

1 unchanged sentence

not aware of any legal proceedings to which we are a party that we believe could have a material adverse effect on us.

RISK FACTORS.

are a smaller reporting company as defined by 17 C.F.R.

1 unchanged sentence

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