What changed in this filing

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Item 4. Controls and Procedures

2023-11-13 compared with 2023-08-14 · 18 added, 19 removed, 21 unchanged (64% of the section changed)

2 unchanged sentences

Company’s management, with the participation of our principal executive officer and our principal financial officer, evaluated

the effectiveness of our disclosure controls and procedures (as that term is defined in Rule 13a-15(e)) as of June 30, 2023, the end

of the period covered by this Quarterly Report on Form 10-Q.

the effectiveness of our disclosure controls and procedures (as that term is defined in Rule 13a-15(e)) as of September 30, 2023, the

end of the period covered by this Quarterly Report on Form 10-Q.

upon that evaluation, our Chief Executive Officer and our Chief Financial Officer (Principal Financial and Accounting Officer) concluded

that, as of June 30, 2023, our disclosure controls and procedures were ineffective as of the end of the period covered to ensure that

information required to be disclosed in our reports filed with the Securities and Exchange Commission pursuant to the Securities Exchange

Act of 1934, as amended, is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange

Commission’s rules and forms and is accumulated and communicated to the Company’s management, including its principal executive

officer and its principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

This was due to

the following material weaknesses which are indicative of many small companies with limited staff:

(i) inadequate segregation of duties

and effective risk assessment;

and (ii) insufficient written policies and procedures for accounting and financial reporting with respect

to the requirements and application of accounting principles generally accepted in the United States of America and Securities and Exchange

Commission guidelines.

Management anticipates that such disclosure controls and procedures will not be effective until the material weaknesses

are remediated.

that, as of September 30, 2023, our disclosure controls and procedures were ineffective as of the end of the period covered to ensure

that information required to be disclosed in our reports filed with the Securities and Exchange Commission pursuant to the Securities

Exchange Act of 1934, as amended, is recorded, processed, summarized and reported, within the time periods specified in the Securities

and Exchange Commission’s rules and forms and is accumulated and communicated to the Company’s management, including its

principal executive officer and its principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

This was due to the following material weaknesses which are indicative of many small companies with limited staff:

(i) inadequate segregation

of duties and effective risk assessment;

and (ii) insufficient written policies and procedures for accounting and financial reporting

with respect to the requirements and application of accounting principles generally accepted in the United States of America and Securities

and Exchange Commission guidelines.

Management anticipates that such disclosure controls and procedures will not be effective until the

material weaknesses are remediated.

controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our

12 unchanged sentences

Company was named a defendant in a case involving a former employee who claims he is owed approximately $60 thousand in unpaid commissions.

The Company intends to defend the case.

This case was filed in the Superior Court of the State of California, County of San Diego on

October 21, 2020.

The Company’s intends to defend the case.

This case was filed in the Superior Court of the State of California, County of San Diego

on October 21, 2020.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

2 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