What changed in this filing

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Item 9A. Controls and Procedures

2023-02-13 compared with 2022-03-04 · 148 added, 199 removed, 33 unchanged (91% of the section changed)

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Based on our management’s evaluation (with

the participation of our principal executive officer and principal financial officer), as of the end of the period covered by this report,

our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures (as defined

in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, (the “Exchange Act”)) are effective

to ensure 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 Securities and Exchange Commission 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.

For management’s report on internal control

over financial reporting and the attestation report thereon issued by our independent registered public accounting firm, see Item 8.

Statements and Supplementary Data.

Internal Control over Financial Reporting

There was no change in our internal control over

financial reporting during our fourth quarter of fiscal 2021 that has materially affected, or is reasonably likely to materially affect,

our internal control over financial reporting.

Evaluation of Disclosure Controls

and Procedures

Based on our management’s evaluation

(with the participation of our principal executive officer and principal financial officer), as of the end of the period covered by this

report, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures (as

defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, (the “Exchange Act”)) are

effective to ensure 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 Securities and Exchange Commission 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.

For management’s report on internal

control over financial reporting and the attestation report thereon issued by our independent registered public accounting firm, see Item

Financial Statements and Supplementary Data.

Internal Control over Financial

There was no change in our internal

control over financial reporting during our fourth quarter of fiscal 2022 that has materially affected, or is reasonably likely to materially

affect, our internal control over financial reporting.

Other Information

1 unchanged sentence

Not applicable

Directors, Executive Officers and Corporate Governance.

In response to this Item, this information is contained

in our Proxy Statement for the Annual Meeting of Shareholders to be held on May 17, 2022 and is incorporated herein by reference.

Directors, Executive

Officers and Corporate Governance.

In response to this Item, this information

is contained in our Proxy Statement for the Annual Meeting of Shareholders to be held on May 16, 2023 and is incorporated herein by reference.

Executive Compensation.

In response to this Item, this information is contained

in our Proxy Statement for the Annual Meeting of Shareholders to be held on May 17, 2022 and is incorporated herein by reference.

Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters.

In response to this Item, the information required

by Item 201(d) is contained in Item 5 of this report.

In response to this Item, this information

is contained in our Proxy Statement for the Annual Meeting of Shareholders to be held on May 16, 2023 and is incorporated herein by reference.

Security Ownership

of Certain Beneficial Owners and Management and Related Shareholder Matters.

In response to this Item, the information

required by Item 201(d) is contained in Item 5 of this report.

The other information required by this item is contained in our Proxy Statement

for the Annual Meeting of Shareholders to be held on May 16, 2023 and is incorporated herein by reference.

Certain Relationships and Related Transactions, and Director Independence.

The information is contained in our Proxy Statement

for the Annual Meeting of Shareholders to be held on May 17, 2022 is incorporated herein by reference.

Principal Accounting Fees and Services.

In response to this Item, this information is contained

in our Proxy Statement for the Annual Meeting of Shareholders to be held on May 17, 2022 and is incorporated herein by reference.

Exhibits, Financial Statement Schedules

Certain Relationships

and Related Transactions, and Director Independence.

The information is contained in our

Proxy Statement for the Annual Meeting of Shareholders to be held on May 16, 2023 is incorporated herein by reference.

Principal Accounting

Fees and Services.

In response to this Item, this information

is contained in our Proxy Statement for the Annual Meeting of Shareholders to be held on May 16, 2023 and is incorporated herein by reference.

Exhibits, Financial

Statement Schedules

Financial Statements

The following consolidated financial

statements are located in Item 8 of this report.

Management’s Report on Internal

Control Over Financial Reporting

Report of Independent Registered

Public Accounting Firm

Consolidated Balance Sheets as of

December 31, 2021 and 2020

Consolidated Statements of Income

for the years ended December 31, 2021, 2020 and 2019

Consolidated Statements of Comprehensive

Income for the years ended December 31, 2021, 2020 and 2019

Consolidated Statements of Shareholders’

Equity for the years ended December 31, 2021, 2020 and 2019

Consolidated Statements of Cash Flows

for the years ended December 31, 2021, 2020 and 2019

Notes to the Consolidated Financial

The following consolidated financial statements are located in Item 8 of this report.

Management’s Report on Internal Control Over Financial Reporting

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets as of December 31, 2022 and 2021

Consolidated Statements of Income for the years ended December 31, 2022, 2021 and 2020

Consolidated Statements of Comprehensive Income for the years ended December 31, 2022, 2021 and 2020

Consolidated Statements of Shareholders’ Equity for the years ended December 31, 2022, 2021 and 2020

Consolidated Statements of Cash Flows for the years ended December 31, 2022, 2021 and 2020

Notes to the Consolidated Financial Statements

Financial Statement Schedules

These schedules have been omitted

because they are not required, are not applicable or have been included in our consolidated financial statements.

See the “Exhibit Index”

immediately following the signature page of this report.

These schedules have been omitted because they are not required, are not applicable or have been included in our consolidated financial statements.

See the “Exhibit Index” immediately following the signature page of this report.

EXHIBIT INDEX

and Restated Articles of Incorporation (incorporated by reference to Exhibit 3.1 of the Company’s Registration Statement on Form

SB-2 filed on July 27, 1999, File No.

and Restated Bylaws dated March 18, 2008 (incorporated by reference to Exhibit 3.4 of the Company’s Form 10-K filed March 24, 2008).

to Amended and Restated Bylaws dated March 18, 2008 (incorporated by reference to Exhibit 3.1 of the Company’s Form 10-Q filed on

November 2, 2020).

and Restated Articles of Incorporation (incorporated by reference to Exhibit 3.1 of the Company’s Registration Statement on

Form SB-2 filed on July 27, 1999, File No.

Amended and Restated Bylaws dated March 18, 2008 (incorporated by reference to Exhibit 3.4 of the Company’s Form 10-K filed March 24, 2008).

Amendment to Amended and Restated Bylaws dated March 18, 2008 (incorporated by reference to Exhibit 3.1 of the Company’s Form 10-Q filed on November 2, 2020).

of the Company’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934 (incorporated by reference

to Exhibit 4.1 of the Company’s Form 10-K filed on March 2, 2020).

of certificate of common stock (incorporated by reference to Exhibit 4.2 of the Company’s Registration Statement on Form SB-2, File

dated as of September 30, 2019 between Southern First Bancshares, Inc.

and UMB Bank, National Association, as trustee (incorporated by

reference to Exhibit 4.1 of the Company’s Form 8-K filed on September 30, 2019).

of 4.75% Fixed-to-Floating Subordinated Note due 2029 of Southern First Bancshares, Inc.

(incorporated by reference to Exhibit 4.2 of

the Company’s Form 8-K filed on September 30, 2019).

of certificate of common stock (incorporated by reference to Exhibit 4.2 of the Company’s Registration Statement on Form SB-2,

Indenture dated as of September 30, 2019 between Southern First Bancshares, Inc.

and UMB Bank, National Association, as trustee (incorporated by reference to Exhibit 4.1 of the Company’s Form 8-K filed on September 30, 2019).

Form of 4.75% Fixed-to-Floating Subordinated Note due 2029 of Southern First Bancshares, Inc.

(incorporated by reference to Exhibit 4.2 of the Company’s Form 8-K filed on September 30, 2019).

of Global 4.75% Fixed-to-Floating Subordinated Note due 2029 of Southern First Bancshares, Inc.

(incorporated by reference to the Exhibit

2 to Exhibit 4.1 of the Company’s Form 8-K filed on September 30, 2019).

First Bancshares, Inc.

2010 Stock Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement on Schedule

14A filed April 6, 2010).*

to Southern First Bancshares, Inc.

2010 Stock Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement

on Schedule 14A filed on April 15, 2014).*

to Southern First Bancshares, Inc.

2010 Stock Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement

on Schedule 14A filed on April 14, 2015).*

of Award Agreement for Stock Options (incorporated by reference to Exhibit 4.6 of the Company’s Form S-8 filed on August 12, 2010).*

of Award Agreement for Restricted Stock (incorporated by reference to Exhibit 4.7 of the Company’s Form S-8 filed on August 12,

(incorporated by reference to the

Exhibit 2 to Exhibit 4.1 of the Company’s Form 8-K filed on September 30, 2019).

Southern First Bancshares, Inc.

2010 Stock Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement on Schedule 14A filed April 6, 2010).*

Amendment to Southern First Bancshares, Inc.

2010 Stock Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement on Schedule 14A filed on April 15, 2014).*

Amendment to Southern First Bancshares, Inc.

2010 Stock Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement on Schedule 14A filed on April 14, 2015).*

Form of Award Agreement for Stock Options (incorporated by reference to Exhibit 4.6 of the Company’s Form S-8 filed on August 12, 2010).*

Form of Award Agreement for Restricted Stock (incorporated by reference to Exhibit 4.7 of the Company’s Form S-8 filed on August 12, 2010).*

Agreement between Greenville First Bank, N.A.

and Augusta Road Holdings, LLC dated February 26, 2004 (incorporated by reference to Exhibit

10.6 of the Company’s Form 10-QSB for the period ended June 30, 2004).

I Office Lease Agreement with Greenville First Bank, N.A., dated September 20, 2005 (incorporated by reference to Exhibit 10.1 of the

Company’s Form 10-Q for the period ended September 30, 2005).

Amendment to Office Lease Agreement with Greenville First Bank, N.A., dated September 20, 2005 (incorporated by reference to Exhibit 10.2

of the Company’s Form 10-Q for the period ended September 30, 2005).

and Augusta Road Holdings, LLC dated February 26, 2004 (incorporated by reference to

Exhibit 10.6 of the Company’s Form 10-QSB for the period ended June 30, 2004).

Bonaventure I Office Lease Agreement with Greenville First Bank, N.A., dated September 20, 2005 (incorporated by reference to Exhibit 10.1 of the Company’s Form 10-Q for the period ended September 30, 2005).

First Amendment to Office Lease Agreement with Greenville First Bank, N.A., dated September 20, 2005 (incorporated by reference to Exhibit 10.2 of the Company’s Form 10-Q for the period ended September 30, 2005).

Arthur Seaver, Jr.

Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.5 of the Company’s Form 8-K

filed October 3, 2013).*

Justin Strickland Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.6 of the Company’s Form 8-K

filed October 3, 2013).*

Dowling Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.8 of the Company’s Form 8-K filed

October 3, 2013).*

of Split Dollar Agreement between certain executives and Southern First Bancshares, Inc.

(incorporated by reference to Exhibit 10.1 of

the Company’s Form 8-K filed February 18, 2009).*

of Southern First Bank, N.A.

Salary Continuation Agreement dated December 17, 2008 (incorporated by reference to Exhibit 10.1 of the Company’s

Form 8-K filed December 23, 2008).*

of First Amendment to Southern First Bank, N.A.

Salary Continuation Agreement dated December 17, 2008 (incorporated by reference to Exhibit

10.2 of the Company’s Form 8-K filed December 23, 2008).*

Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.5 of the Company’s Form 8-K filed October 3, 2013).*

Dowling Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.8 of the Company’s Form 8-K filed October 3, 2013).*

Form of Split Dollar Agreement between certain executives and Southern First Bancshares, Inc.

(incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed February 18, 2009).*

Form of Southern First Bank, N.A.

Salary Continuation Agreement dated December 17, 2008 (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed December 23, 2008).*

Form of First Amendment to Southern First Bank, N.A.

Salary Continuation Agreement dated December 17, 2008 (incorporated by reference to Exhibit 10.2 of the Company’s Form 8-K filed December 23, 2008).*

Dowling Salary Continuation Agreement (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed October 3, 2013).*

Justin Strickland First Amendment to Salary Continuation Agreement (incorporated by reference to Exhibit 10.2 of the Company’s Form

8-K filed October 3, 2013).*

Arthur Seaver, Jr.

Second Amendment to Salary Continuation Agreement (incorporated by reference to Exhibit 10.4 of the Company’s

Form 8-K filed October 3, 2013).*

First Bancshares, Inc.

2016 Equity Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement on Schedule

14A filed on April 12, 2016).*

of Award Agreement for Stock Options (incorporated by reference to Exhibit 4.6 of the Company’s Form S-8 filed on August 18, 2016).*

of Award Agreement for Restricted Stock (incorporated by reference to Exhibit 4.7 of the Company’s Form S-8 filed on August 18,

dated as of January 31, 2019 to R.

Second Amendment to Salary Continuation Agreement (incorporated by reference to Exhibit 10.4 of the Company’s Form 8-K filed October 3, 2013).*

Southern First Bancshares, Inc.

2016 Equity Incentive Plan (incorporated by reference to Appendix A of the Company’s Proxy Statement on Schedule 14A filed on April 12, 2016).*

Form of Award Agreement for Stock Options (incorporated by reference to Exhibit 4.6 of the Company’s Form S-8 filed on August 18, 2016).*

Form of Award Agreement for Restricted Stock (incorporated by reference to Exhibit 4.7 of the Company’s Form S-8 filed on August 18, 2016).*

Amendment dated as of January 31, 2019 to R.

Arthur Seaver, Jr.

Amended and Restated Employment Agreement (incorporated by reference to Exhibit

10.1 of the Company’s Form 8-K filed on February 6, 2019).*

dated as of January 31, 2019 to F.

Justin Strickland Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.2

of the Company’s Form 8-K filed on February 6, 2019).*

dated as of January 31, 2019 to Michael D.

Dowling Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.3

of the Company’s Form 8-K filed on February 6, 2019).*

Services Agreement dated as of April 9, 2019 between Southern First Bank and Cothran Properties, LLC (incorporated by reference to Exhibit

10.1 of the Company’s Form 10-Q filed on August 2, 2019).

of Subordinated Note Purchase Agreement dated as of September 30, 2019 by and among Southern First Bancshares, Inc.

and certain qualified

institutional buyers and accredited investors (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed on September

of Registration Rights Agreement dated as of September 30, 2019 by and among Southern First Bancshares, Inc.

and certain qualified institutional

buyers and accredited investors (incorporated by reference to Exhibit 10.2 of the Company’s Form 8-K filed on September 30, 2019).

Agreement dated as of January 23, 2020 between Southern First Bancshares, Inc., Southern First Bank, and F.

Justin Strickland (incorporated

by reference to Exhibit 10.1 of the Company’s Form 8-K filed on January 23, 2020).*

Waiver and Release Agreement dated as of January 23, 2020 between Southern First Bank and F.

Justin Strickland (incorporated by reference

to Exhibit 10.2 of the Company’s Form 8-K filed on January 23, 2020).*

Agreement, dated as of June 30, 2017, by and between Southern First Bancshares, Inc.

and CenterState Bank, National Association (incorporated

by reference to Exhibit 10.3 of the Company’s Form 8-K filed on July 3, 2017).

and Restated Loan and Security Agreement, dated as of June 29, 2020, by and between Southern First Bancshares, Inc.

and CenterState Bank,

National Association (incorporated by reference to Exhibit 10.1 of the Company’s Form 10-Q filed on August 3, 2020).

and Restated Promissory Note, dated as of June 29, 2020, by and between Southern First Bancshares, Inc.

and CenterState Bank, National

Association (incorporated by reference to Exhibit 10.2 of the Company’s Form 10-Q filed on August 3, 2020).

Second Amended

and Restated Loan and Security Agreement, dated as of December 21, 2021, by and between Southern First Bancshares, Inc.

and SouthState

Bank, National Association.**

Second Amended

and Restated Promissory Note, dated as of December 21, 2021, by and between Southern First Bancshares, Inc.

and SouthState Bank, National

Association.**

Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed on February 6, 2019).*

Amendment dated as of January 31, 2019 to Michael D.

Dowling Amended and Restated Employment Agreement (incorporated by reference to Exhibit 10.3 of the Company’s Form 8-K filed on February 6, 2019).*

Development Services Agreement dated as of April 9, 2019 between Southern First Bank and Cothran Properties, LLC (incorporated by reference to Exhibit 10.1 of the Company’s Form 10-Q filed on August 2, 2019).

Form of Subordinated Note Purchase Agreement dated as of September 30, 2019 by and among Southern First Bancshares, Inc.

and certain qualified institutional buyers and accredited investors (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed on September 30, 2019).

Form of Registration Rights Agreement dated as of September 30, 2019 by and among Southern First Bancshares, Inc.

and certain qualified institutional buyers and accredited investors (incorporated by reference to Exhibit 10.2 of the Company’s Form 8-K filed on September 30, 2019).

Pledge Agreement, dated as of June 30, 2017, by and between Southern First Bancshares, Inc.

and CenterState Bank, National Association (incorporated by reference to Exhibit 10.3 of the Company’s Form 8-K filed on July 3, 2017).

Amended and Restated Loan and Security Agreement, dated as of June 29, 2020, by and between Southern First Bancshares, Inc.

and CenterState Bank, National Association (incorporated by reference to Exhibit 10.1 of the Company’s Form 10-Q filed on August 3, 2020).

Amended and Restated Promissory Note, dated as of June 29, 2020, by and between Southern First Bancshares, Inc.

and CenterState Bank, National Association (incorporated by reference to Exhibit 10.2 of the Company’s Form 10-Q filed on August 3, 2020).

Second Amended and Restated Loan and Security Agreement, dated as of December 21, 2021, by and between Southern First Bancshares, Inc.

and SouthState Bank, National Association (incorporated by reference to Exhibit 10.32 of the Company’s Form 10-K filed on March 4, 2022).

Second Amended and Restated Promissory Note, dated as of December 21, 2021, by and between Southern First Bancshares, Inc.

and SouthState Bank, National Association (incorporated by reference to Exhibit 10.33 of the Company’s Form 10-K filed on March 4, 2022).

Subsidiaries.

Consent of Independent

Public Accountants.

Power of Attorney (contained herein

as part of the signature pages).

Rule 13a-14(a)

Certification of the Principal Executive Officer.

Rule 13a-14(a)

Certification of the Principal Financial Officer.

Section 1350 Certifications

of the Principal Executive Officer and Principal Financial Officer.

The following materials from the

Company’s Annual Report on Form 10-K for the year ended December 31, 2020, formatted in eXtensible Business Reporting Language (XBRL);

(i) the Consolidated Balance Sheets at December 31, 2020 and December 31, 2019, (ii) Consolidated Statements of Income for the years ended

December 31, 2020, 2019, and 2018, (iii) Consolidated Statements of Changes in Shareholders’ Equity and Comprehensive Income for

the years ended December 31, 2020, 2019, and 2018, (iv) Consolidated Statements of Cash Flows for the years ended December 31, 2020, 2019,

and 2018, and (iv) Notes to Consolidated Financial Statements.

Cover Page Interactive Data File

(embedded within the Inline XBRL document)

of Independent Public Accountants.

Power of Attorney (contained herein as part of the signature pages).

13a-14(a) Certification of the Principal Executive Officer.

13a-14(a) Certification of the Principal Financial Officer.

1350 Certifications of the Principal Executive Officer and Principal Financial Officer.

following materials from the Company’s Annual Report on Form 10-K for the year ended December 31, 2022, formatted in eXtensible

Business Reporting Language (XBRL);

(i) the Consolidated Balance Sheets at December 31, 2022 and December 31, 2021, (ii) Consolidated

Statements of Income for the years ended December 31, 2022, 2021, and 2020, (iii) Consolidated Statements of Changes in Shareholders’

Equity and Comprehensive Income for the years ended December 31, 2022, 2021, and 2020, (iv) Consolidated Statements of Cash Flows

for the years ended December 31, 2022, 2021, and 2020, and (iv) Notes to Consolidated Financial Statements.

Page Interactive Data File (embedded within the Inline XBRL document)

* Management contract or compensatory plan or arrangement

Filed herewith

Pursuant to the requirements of Section 13 or 15(d)

of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto

duly authorized.

Pursuant to the requirements of Section

13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,

thereunto duly authorized.

SOUTHERN FIRST BANCSHARES, INC.

1 unchanged sentence

Chief Executive Officer

KNOW ALL MEN BY THESE PRESENTS, that each person

whose signature appears below constitutes and appoints R.

Arthur Seaver, Jr., his true and lawful attorney-in-fact and agent, with full

power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments

to this Annual Report on Form 10-K, and to file the same, with all exhibits thereto, and other documents in connection therewith, with

the Securities and Exchange Commission, granting unto the attorney-in-fact and agent full power and authority to do and perform each and

every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he might or could

do in person, hereby ratifying and confirming all that the attorney-in-fact and agent, or his substitute or substitutes, may lawfully

do or cause to be done by virtue hereof.

Pursuant to the requirements of the securities

Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant in the capacities and on

the dates indicated.

KNOW ALL MEN BY THESE PRESENTS, that

each person whose signature appears below constitutes and appoints R.

Arthur Seaver, Jr., his true and lawful attorney-in-fact and agent,

with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and

all amendments to this Annual Report on Form 10-K, and to file the same, with all exhibits thereto, and other documents in connection

therewith, with the Securities and Exchange Commission, granting unto the attorney-in-fact and agent full power and authority to do and

perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes

as he might or could do in person, hereby ratifying and confirming all that the attorney-in-fact and agent, or his substitute or substitutes,

may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the

securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant in the capacities

and on the dates indicated.

Arthur Seaver, Jr.

Director, Chief Executive Officer

March 4, 2022

February 13, 2023

Arthur Seaver, Jr.

(Principal Executive Officer)

Chief Financial

Officer, Chief Operating Officer

March 4, 2022

Financial and Accounting Officer)

March 4, 2022

Terry Grayson-Caprio

March 4, 2022

Chief Financial Officer, Chief Operating Officer

February 13, 2023

(Principal Financial and Accounting Officer)

February 13, 2023

/s/ Terry Grayson-Caprio

February 13, 2023

Terry Grayson-Caprio

Tecumseh Hooper, Jr.

March 4, 2022

February 13, 2023

Tecumseh Hooper, Jr.

Johnstone, III M.D.

March 4, 2022

February 13, 2023

Johnstone, III, M.D.

March 4, 2022

February 13, 2023

/s/ William A.

February 13, 2023

Director, Chairman

March 4, 2022

February 13, 2023

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-K

Item 9A. Controls and Procedures