What changed in this filing

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Item 4. Controls and Procedures

2021-03-22 compared with 2020-12-21 · 33 added, 27 removed, 1 unchanged (98% of the section changed)

CONTROLS AND PROCEDURES

of Disclosure Controls and Procedures

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

reports filed under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information

required to be disclosed by our company in the reports that it files or submits under the Exchange Act is accumulated and communicated

to our management, including its principal executive and principal financial officers, or persons performing similar functions,

as appropriate to allow timely decisions regarding required disclosure.

Our management carried out an evaluation under the

supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness

of the design and operation of our disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the

Exchange Act, as of October 31, 2020.

Based upon that evaluation, our Principal Executive Officer and Principal Financial Officer

have concluded that our disclosure controls and procedures were not effective as of October 31, 2020.

disclosure controls and procedures are not effective for the following reasons:

not maintain effective controls to identify and maintain segregation of duties in identifying, authorizing, approving,

accounting for, and disclosing significant estimates, related-party transactions, significant unusual transactions, and other

non-routine events and transactions.

Specifically, we only have one individual, our Chief Financial Officer, who reviews,

evaluates, approves, and records non-routine transactions and initiates journal entries, approves journal entries, and posts

journal entries to the general ledger.

There is no independent review of any financial duties performed by this individual.

In November 2020, the Company hired a corporate controller to support the Chief Financial Officer and plans to

utilize such additional resources to strengthen internal controls, including segregation of duties.

in Internal Control over Financial Reporting

the period covered by this report, there were no changes in our internal controls over financial reporting that have materially

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

II - OTHER INFORMATION

Evaluation of Disclosure Controls and

Disclosure controls and procedures are controls

and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities

Exchange Act of 1934, as amended (“Exchange Act”) is recorded, processed, summarized and reported, within the time

periods specified in the SEC's rules.

Disclosure controls and procedures include, without limitation, controls and procedures

designed to ensure that information required to be disclosed by our company in the reports that it files or submits under the

Exchange Act is accumulated and communicated to our management, including its principal executive and principal financial officers,

or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Our management

carried out an evaluation under the supervision and with the participation of our Principal Executive Officer and Principal Financial

Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rules 13a-15(e)

and 15d-15(e) under the Exchange Act, as of January 31, 2021.

Based upon that evaluation, our Principal Executive Officer and

Principal Financial Officer have concluded that our disclosure controls and procedures were not effective as of January 31, 2021.

Our disclosure controls and procedures are

not effective for the following reasons:

We did not maintain effective controls to identify

and maintain segregation of duties in identifying, authorizing, approving, accounting for, and disclosing significant estimates,

related-party transactions, significant unusual transactions, and other non-routine events and transactions.

Specifically,

we only have one individual, our Chief Financial Officer, who reviews, evaluates, approves, and records non-routine transactions

and initiates journal entries, approves journal entries, and posts journal entries to the general ledger.

There is no independent

review of any financial duties performed by this individual.

In November 2020, the Company hired a corporate controller to

support the Chief Financial Officer and plans to utilize such additional resources to strengthen internal controls, including

segregation of duties.

Changes in Internal Control over Financial

During the period covered by this report,

there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

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