What changed in this filing

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Item 4. Controls and Procedures

2021-11-12 compared with 2021-08-12 · 38 added, 33 removed, 4 unchanged (95% of the section changed)

CONTROLS AND PROCEDURES

the quarter ended June 30, 2021, we carried out an evaluation, under the supervision and with the participation of our management, including

our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined

in Exchange Act Rules 13a-15(e) and 15d-15(e)).

Based upon that evaluation, our principal executive officer and principal financial officer

concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were ineffective to ensure

that information required to be disclosed in reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed,

summarized and reported within the required time periods specified in the Commission’s rules and forms and is accumulated and communicated

to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions

regarding required disclosure.

principal executive officer and principal financial officer, do not expect that our disclosure controls and procedures or our internal

controls will prevent all error or fraud.

A control system, no matter how well conceived and operated, can provide only reasonable, not

absolute, assurance that the objectives of the control system are met.

Further, 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.

Due to the inherent limitations

in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any,

have been detected.

address the material weaknesses, we performed additional analysis and other post-closing procedures in an effort to ensure our financial

statements included in this annual report have been prepared in accordance with generally accepted accounting principles.

we engaged accounting consultants to assist in the preparation of our financial statements.

Accordingly, management believes that

the financial statements included in this report fairly present in all material respects our financial condition, results of operations

and cash flows for the periods presented.

in Internal Control over Financial Reporting

have been no changes in our internal controls over financial reporting that occurred during the quarter ended June 30, 2021, that have

materially or are reasonably likely to materially affect, our internal controls over financial reporting.

II - OTHER INFORMATION

During the quarter ended September

30, 2021, we carried out an evaluation, under the supervision and with the participation of our management, including our principal executive

officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules

13a-15(e) and 15d-15(e)).

Based upon that evaluation, our principal executive officer and principal financial officer concluded that,

as of the end of the period covered in this report, our disclosure controls and procedures were ineffective to ensure that information

required to be disclosed in reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and

reported within the required time periods specified in the Commission’s rules and forms and is accumulated and communicated to our

management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding

required disclosure.

Our principal executive officer

and principal financial officer, do not expect that our disclosure controls and procedures or our internal controls will prevent all error

A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives

of the control system are met.

Further, 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.

Due to the inherent limitations in all control systems, no evaluation

of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected.

To address the material weaknesses,

we performed additional analysis and other post-closing procedures in an effort to ensure our financial statements included in this annual

report have been prepared in accordance with generally accepted accounting principles.

In addition, we engaged accounting consultants

to assist in the preparation of our financial statements.

Accordingly, management believes that the financial statements included

in this report fairly present in all material respects our financial condition, results of operations and cash flows for the periods presented.

Changes in Internal Control over Financial

There have been no changes

in our internal controls over financial reporting that occurred during the quarter ended September 30, 2021, that have materially or are

reasonably likely to materially affect, our internal controls over financial reporting.

PART II - OTHER INFORMATION

LEGAL PROCEEDINGS

are no claims, actions, suits, proceedings, or investigations that are currently pending or, to the Company’s knowledge, threatened

by or against the Company or respecting its operations or assets, or by or against any of the Company’s officers, directors, or

are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required to provide

the information under this Item.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There are no claims, actions,

suits, proceedings, or investigations that are currently pending or, to the Company’s knowledge, threatened by or against the Company

or respecting its operations or assets, or by or against any of the Company’s officers, directors, or affiliates.

We are a smaller reporting

company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required to provide the information under

UNREGISTERED SALES OF EQUITY SECURITIES

AND USE OF PROCEEDS

DEFAULTS UPON SENIOR SECURITIES

MINE SAFETY DISCLOSURES

Not applicable.

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