What changed in this filing

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Item 4. Controls and Procedures

2021-05-24 compared with 2020-11-23 · 23 added, 17 removed, 3 unchanged (93% of the section changed)

CONTROLS AND PROCEDURES

Disclosure controls and procedures are

controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted

under the 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 in our reports filed or submitted under the Exchange Act is accumulated and communicated to our management,

including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Evaluation of Disclosure Controls and

As required by Rules 13a-15 and 15d-15

under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness

of the design and operation of our disclosure controls and procedures as of September 30, 2020.

Based upon their evaluation, our

Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules

13a-15 (e) and 15d-15 (e) under the Exchange Act) were effective.

Disclosure controls and procedures are controls

and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted 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 in our reports filed or submitted under the Exchange Act is accumulated and communicated to our management, including our

Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Evaluation of Disclosure Controls and Procedures

As required by Rules 13a-15 and 15d-15 under

the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design

and operation of our disclosure controls and procedures as of March 31, 2021.

Based upon their evaluation, and in light of the material

weakness in internal controls described below, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls

and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective.

Due solely to

the events that led to the restatement of our financial statements, management identified a material weakness in internal controls related

to the accounting for warrants issued in connection with our initial public offering, as described in Note 2 to the Notes to Consolidated

Financial Statements entitled “Restatement of Previously Issued Financial Statements”

our Annual Report as amended on Form

10-K/A filed with the SEC on April 22, 2021.

Changes in Internal Control Over Financial

During the most recently completed fiscal

quarter, there has been no change in our internal control over financial reporting that has materially affected, or is reasonably

likely to materially affect, our internal control over financial reporting.

the most recently completed fiscal quarter, there has been no change in our internal control over financial reporting that has materially

affected, or is reasonably likely to materially affect, our internal control over financial reporting , as the circumstances that

led to the restatement of our financial statements described in our Annual Report as amended on Form 10-K/A filed with the SEC on April

22, 2021 had not yet been identified.

PART II - OTHER INFORMATION

LEGAL PROCEEDINGS.

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