Item 4. Controls and Procedures
ITEM
4. CONTROLS AND PROCEDURES
(a)
Evaluation of disclosure controls and procedures. In accordance with Rule 13a-15(b) under the Securities Exchange Act of 1934, as
amended (“Exchange Act”) we carried out an evaluation, under the supervision and with the participation of our management,
including our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness and design
of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act), as of the end of the period
covered by this report. Based on such evaluation, our CEO and CFO have concluded that as of March 31, 2023, our disclosure controls and
procedures were effective to provide reasonable assurance that information required to be disclosed by us in reports that we file or
submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms,
and is accumulated and communicated to our management, including our CEO and CFO, as appropriate to allow timely decisions regarding
required disclosure.
(b)
Inherent Limitations on Controls. Management, including the CEO and CFO, does not expect that our disclosure controls and procedures
will prevent or detect all errors and fraud. Any control system, no matter how well designed and operated, is based upon certain assumptions
and can provide only reasonable, not absolute, assurance that its objectives will be met. Further, no evaluation of controls can provide
absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any,
within the Company have been detected. The design of a control system must reflect the fact that there are resource constraints, and
the benefits of controls must be considered relative to their costs.
(c)
Changes in internal controls over financial reporting. There has been no change in our internal control over financial reporting
during our fiscal quarter ended March 31, 2023 that has materially affected, or is reasonably likely to materially affect, our internal
controls over financial reporting.
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PART
II: OTHER INFORMATION
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