Item 4. Controls and Procedures
ITEM
4. CONTROLS AND PROCEDURES
Evaluation
of Disclosure Controls and Procedures
Our
management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rules 13a-15(e)
or 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) that is designed to ensure that
information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized
and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without
limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it
files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive
officer and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding
required disclosure. Management recognizes that there are inherent limitations to the effectiveness of any system of disclosure controls
and procedures and any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving
their control objectives.
As
of the end of the period covered by this report, management, including our Principal Executive Officer and Principal Financial Officer,
evaluated the effectiveness of our disclosure controls and procedures. Based upon the evaluation, our Principal Executive Officer and
Principal Financial Officer concluded that our disclosure controls and procedures were effective as of June 30, 2023.
Changes
in Internal Controls Over Financial Reporting :
There
were no changes in our internal control over financial reporting during the quarter ended June 30, 2023 that materially affected, or
are reasonably likely to materially affect, our internal control over financial reporting, except for the following:
We
adopted the policies and procedures of Belami as they relate to internal controls over financial reporting upon acquisition and supplemented
them with certain key internal controls.
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PART
II. OTHER INFORMATION
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