What changed in this filing

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Item 4. Controls and Procedures

2023-05-15 compared with 2022-11-14 · 25 added, 26 removed, 9 unchanged (85% of the section changed)

CONTROLS AND PROCEDURES

During the third quarter of

the year ended September 30, 2022, 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 effective to ensure that

information required to be disclosed in reports filed under the Securities Exchange Act of 1934, as amended, are 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.

During the first quarter ended March 31, 2023,

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 not effective to ensure that information required

to be disclosed in reports filed under the Securities Exchange Act of 1934, as amended, are 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

Our principal executive officer and principal financial officer, do

not expect that our disclosure controls and procedures or our internal controls will prevent all errors 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

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.

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, 2022, that have materially or are

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

There have been no changes in our internal controls over financial

reporting that occurred during the quarter ended March 31, 2023, that have materially or are reasonably likely to materially affect our

internal controls over financial reporting.

PART II - OTHER INFORMATION

LEGAL PROCEEDINGS

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

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 this Item.

UNREGISTERED SALES OF EQUITY SECURITIES

4 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.

What changed 10-Q

Item 4. Controls and Procedures