Item 4. Controls and Procedures
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls
and procedures designed to provide reasonable assurance that information required to be disclosed in 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
and accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, or persons performing
similar functions, as appropriate to allow timely decisions regarding required disclosures. Our management, with the participation of
our Chief Executive Officer and Chief Financial Officer, conducted an evaluation, as of the end of the period covered by this report,
of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) under the Exchange Act). Based on that evaluation,
our Chief Executive Officer and Chief Financial Officer have concluded that, as of the end of the period covered by this report, our disclosure
controls and procedures were effective at the reasonable assurance level.
Changes in Internal Control over Financial
Reporting
There was no change in our
internal controls over financial reporting (as defined in Rules 13a-15(f) under the Exchange Act) that occurred during the quarter ended
June 30, 2026 that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
Inherent Limitations over Internal Controls
Control systems, no matter
how well-conceived and operated, are designed to provide a reasonable, but not an absolute, level of assurance that the objectives of
the control system are met. Furthermore, the design of a control system must reflect the fact that there are resource constraints, and
the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation
of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected.
Because of the inherent limitations in a cost-effective control system, misstatements resulting from error or fraud may occur and not
be detected. The Company conducts periodic evaluations of its internal controls to enhance, where necessary, its procedures and controls.
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PART II. OTHER INFORMATION
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.