What changed in this filing

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Item 4. Controls and Procedures

2021-11-15 compared with 2021-08-27 · 22 added, 24 removed, 2 unchanged (96% 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 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 June 30, 2021.

Based upon their evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that, during the period covered by this report, our disclosure

controls and procedures were effective and, accordingly, provided reasonable assurance that the information required to be disclosed by

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

rules and forms.

Changes in Internal Control Over Financial

During the most recently completed fiscal quarter,

we have enhanced in our internal control over financial reporting related to accounting for the Private Warrants through adoption of liability

accounting for our Private Warrants as well as the retention of third-party professionals to provide quarterly warrant valuation analysis.

a result, we believe the material weakness in internal controls disclosed in the Form 10-Q for the three-month ended March 31, 2021 has

been addressed.

There have been no changes in our internal controls over financial reporting, except as previously noted, that has materially

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

PART II - OTHER INFORMATION

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.

of Disclosure Controls and Procedures

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, 2021.

upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, during

the period covered by this report, our disclosure controls and procedures were effective and, accordingly, provided reasonable assurance

that the information required to be disclosed by us in reports filed under the Exchange Act is recorded, processed, summarized and reported

within the time periods specified in the SEC’s rules and forms.

in Internal Control Over Financial Reporting

the most recently completed fiscal quarter ended September 30, 2021, we have enhanced our internal controls over financial reporting

relating to redeemable equity instruments by continuing to recognize all Public Shares as temporary equity.

We believe our efforts are

effective in identifying and appropriately applying applicable accounting requirements but we believe we will need additional time to

monitor and assess our efforts to evaluate their ultimate effectiveness.

There have been no changes in our internal controls over financial

reporting, except as previously noted, that has materially affected, or is reasonably likely to affect, our internal control over financial

- 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