Sow Good Inc. 10-Q

ITEM 4. CONTROLS AND PROCEDURES.   We maintain disclosure controls and procedures that are designed to ensure the information we are required to disclose in the reports we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission. Based on her evaluation as of September 30, 2023, our Chief Executive Officer and Interim Chief Financial Officer, Claudia Goldfarb, concluded that our disclosure controls and procedures are effective to accomplish their objectives and to ensure the information required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and Interim Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.   There have been no changes in the Company’s internal control over financial reporting during the three-month period ended September 30, 2023 that materially affected or are reasonably likely to materially affect the Company’s internal control over financial reporting.   31 Table of Contents     PART II - OTHER INFORMATION   ITEM 1. LEGAL PROCEEDINGS.   Other than routine legal proceedings incident to our business, there are no material legal proceedings to which we are a party or to which any of our property is subject.   ITEM 1A. RISK FACTORS.   As a smaller reporting company, we are not required to provide the information required by this Item.