What changed in this filing

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Item 4. Controls and Procedures

2021-11-15 compared with 2021-08-16 · 29 added, 17 removed, 13 unchanged (78% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation, under the

supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the

effectiveness of the design and operation of 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’’).

Disclosure controls and

procedures include, without limitation, controls and procedures that are 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 and principal financial officers, or persons performing similar

functions, as appropriate to allow timely decisions regarding required disclosure.

Based upon our evaluation, our Chief Executive

Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective for the six

months ended June 30, 2021 in ensuring that information that we are required to disclose in reports that we file or submit under the

Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange

Commission rules and forms.

We carried out an evaluation, under the supervision

and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness

of the design and operation of 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’’).

Disclosure controls and procedures include, without limitation,

controls and procedures that are 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

and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required

Based upon our evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls

and procedures were not effective for the nine months ended September 30, 2021, in ensuring that information that we are required to disclose

in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified

in the Securities and Exchange Commission rules and forms.

In the course of our review of our consolidated

financial results for the three months and nine months ended September 30, 2021, we identified a material weakness in our internal control

over financial reporting related to our failure to adequately evaluate the accounting treatment for warrants and unrealized loss on marketable

securities in a timely manner.

The Company and its Board of Directors are committed

to maintaining a strong internal control environment.

Management, with the oversight of the Audit Committee, has evaluated the ineffectiveness

described above and is in the process of designing a remediation plan to address the ineffectiveness and enhance the Company’s internal

control environment.

The remediation plan and will include a risk assessment process coupled with additional controls and procedures.

The Company has hired a head of internal control to assist with the remediation plan.

Management is committed to successfully implementing

the remediation plan as promptly as possible.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting

that occurred during the quarter ended June 30, 2021, that have materially affected, or are reasonably likely to materially affect, our

internal control over financial reporting.

Other than the remediation plan being implemented

as described above, and changes in internal controls that have been made related to the integration of ChizComm into the post-acquisition

combined company, there have been no changes in our internal control over financial reporting that occurred during the quarter ended September

30, 2021, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Inherent Limitations over Internal Controls

9 unchanged sentences

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