What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2023-11-14 compared with 2023-08-14 · 34 added, 25 removed, 44 unchanged (57% of the section changed)

9 unchanged sentences

Based on such

evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of June 30, 2023, as a result of the continuation

of the previously disclosed material weakness discussed below, our disclosure controls and procedures were not effective.

this fact, our management, including our Chief Executive Officer and Chief Financial Officer, has performed additional analyses, reconciliations,

and other post-closing procedures in order to conclude that, notwithstanding such material weakness, the unaudited condensed consolidated

financial statements included in this Form 10-Q fairly present, in all material respects, our financial position, results of operations

and cash flows for the periods presented in conformity with GAAP.

A material weakness is a deficiency, or a combination of deficiencies,

in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our annual or

interim financial statements will not be prevented or detected on a timely basis.

evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2023, as a result of the continuation

of the previously disclosed material weakness discussed below, our disclosure controls and procedures were not effective because of a

material weakness in our internal control over financial reporting described below.

In light of this fact, our management, including

our Chief Executive Officer and Chief Financial Officer, has performed additional analyses, reconciliations, and other post-closing procedures

in order to conclude that, notwithstanding such material weakness, the unaudited condensed consolidated financial statements included

in this Form 10-Q fairly present, in all material respects, our financial position, results of operations and cash flows for the periods

presented in conformity with GAAP as of the dates and for the periods presented in this Form 10-Q.

Management is responsible for establishing and maintaining adequate

internal control over financial reporting, as defined in Rule 13a-15(f) under the Exchange Act, as amended.

A material weakness is a deficiency,

or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material

misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis.

Continuation of material weakness .

We previously identified

a material weakness in controls over the accounting for complex warrant issuances and the classification of certain issued warrants.

material weakness resulted in the failure to prevent material errors in accounting for the warrants as equity classification when the

warrants should have been classified as liabilities, and marked to market each reporting period, resulting in the restatement of our financial

statements as of and for the nine months ended September 30, 2022.

a material weakness in controls over the financial reporting and the accounting for complex warrant issuances and the classification of

certain issued warrants.

This material weakness resulted in the failure to prevent material errors in accounting for the warrants as equity

classification when the warrants should have been classified as liabilities, and marked to market each reporting period, resulting in

the restatement of our financial statements as of and for the nine months ended September 30, 2022.

Further, the continuation of the abovementioned material weakness,

2 unchanged sentences

the three months ended March 31, 2023.

Remediation Plan and Status

Management is working to remediate the material weakness described

8 unchanged sentences

is monitoring, and receives regular reports on the progress of, management’s remediation efforts.

We will not consider the material

weakness remediated until our enhanced controls are operational for a sufficient period of time and evaluated, enabling management to

conclude that the enhanced controls are operating effectively.

Due to the nature of the remediation

process and the need for sufficient time after implementation to evaluate and test the design and effectiveness of the controls, no assurance

can be given as to the timing for completion of remediation We will not consider the material weakness remediated until our enhanced controls

are operational for a sufficient period of time and evaluated, enabling management to conclude that the enhanced controls are operating

Changes in internal control over financial reporting.

During the second quarter of 2023, there were no other changes in our internal control over financial reporting identified in connection

with the evaluation required by Rules 13a-15(d) and 15d-15(d) of the Exchange Act that occurred during the period covered by this Form

10-Q that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

The Company’s management has expended, and will continue to expend, a substantial amount of effort and resources in connection with

the remediation of previously identified material weaknesses, including the material weakness discussed above, and the ongoing improvement

of our internal control over financial reporting.

During the third quarter of 2023, except as described above in “Remediation Plan and Status,” there were no other changes

in our internal control over financial reporting identified in connection with the evaluation required by Rules 13a-15(d) and 15d-15(d)

of the Exchange Act that occurred during the period covered by this Form 10-Q that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

The Company’s management has expended, and will continue to expend,

a substantial amount of effort and resources in connection with the remediation of previously identified material weaknesses, including

the material weakness discussed above, and the ongoing improvement of our internal control over financial reporting.

Inherent limitation on the effectiveness of internal control.

15 unchanged sentences

LEGAL PROCEEDINGS

From time to time, we may be subject to litigation and other claims

in the normal course of business.

No amounts have been accrued in the condensed consolidated financial statements with respect to any

Although we may, from time to time, we may be subject to litigation

and other claims in the normal course of business, we are currently not a party to any material legal proceeding.

No amounts have been

accrued in the condensed consolidated financial statements with respect to any matters.

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