3 unchanged sentences
we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e)
−Removed: under the Exchange Act) as of April 30, 2020, the end of the period covered by this report.
+Added: under the Exchange Act) as of July 31, 2020, the end of the period covered by this report.
Based on that evaluation, the Chief
Executive Officer and Chief Financial Officer concluded that because of material weakness in our internal control over financial
−Removed: reporting, our disclosure controls and procedures were not effective as of April 30, 2020.
+Added: reporting, our disclosure controls and procedures were not effective as of July 31, 2020.
controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed
6 unchanged sentences
in Internal Control over Financial Reporting
−Removed: the quarter ended April 30, 2020, there was no change in our internal control over financial reporting (as defined in Rule 13a-15(f)
+Added: the quarter ended July 31, 2020, there was no change in our internal control over financial reporting (as defined in Rule 13a-15(f)
under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our internal control over
11 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.