What changed in this filing

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Item 4. Controls and Procedures

2022-08-22 compared with 2022-05-13 · 20 added, 25 removed, 38 unchanged (54% of the section changed)

22 unchanged sentences

Based on management's evaluation, our Chief Executive

Officer and Chief Financial Officer concluded that, as a result of the material weaknesses described below, as of March 31, 2022, our

disclosure controls and procedures are not designed at a reasonable assurance level and are ineffective to provide reasonable assurance

that information 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 SEC rules and forms, and that such information is accumulated and communicated to our

management, including our Chief Executive Officer , as appropriate, to allow timely decisions regarding required disclosure.

weaknesses, which relate to internal control over financial reporting, that were identified are:

a) We did not have enough personnel in our accounting and financial reporting functions.

As a result, we

were not able to achieve adequate segregation of duties and were not able to provide for adequate reviewing of the financial statements.

This control deficiency, which is pervasive in nature, results in a reasonable possibility that material misstatements of the financial

statements will not be prevented or detected on a timely basis.

As of May 2022, management believes it has implemented

internal controls surrounding the financial reporting functions to provide reasonable assurance to the financial reporting process, and

concludes there is no longer a material weakness associated with this process.

In regards to the segregation of duties, management believes

that the hiring of additional personnel who have the technical expertise and knowledge with the non-routine or technical issues we have

encountered in the past will result in both proper recording of these transactions and a much more knowledgeable finance department as

Officer and Chief Financial Officer concluded that, as a result of the material weaknesses described below, as of June 30, 2022, our disclosure

controls and procedures are not designed at a reasonable assurance level and are ineffective to provide reasonable assurance that information

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 SEC rules and forms, and that such information is accumulated and communicated to our management,

including our Chief Executive Officer , as appropriate, to allow timely decisions regarding required disclosure.

The material weaknesses,

which relate to internal control over financial reporting, that were identified are:

We did not have enough personnel in our accounting and financial reporting functions.

As a result, we were not able to achieve adequate segregation of duties and were not able to provide for adequate reviewing of the financial statements.

This control deficiency, which is pervasive in nature, results in a reasonable possibility that material misstatements of the financial statements will not be prevented or detected on a timely basis.

In regards to the segregation of duties, management

believes that the hiring of additional personnel who have the technical expertise and knowledge with the non-routine or technical issues

we have encountered in the past will result in both proper recording of these transactions and a much more knowledgeable finance department

Due to the fact that our accounting staff consists of Chief Financial Officer, a bookkeeper and external accounting consultants,

7 unchanged sentences

Control Over Financial Reporting

There were no changes in our internal control

over financial reporting identified in connection with the evaluation required by paragraph (d) of Rule 13a-15 or 15d-15 under the Exchange

Act that occurred during the three months ended March 31, 2022 that have materially affected, or is reasonably likely to materially affect,

our internal control over financial reporting.

As of May 2022, management has implemented further internal control surrounding the financial

reporting process, which is identified in connection with the evaluation required by paragraph (d) of Rule 13a-15 or 15d-15 under the

Exchange Act, and we believe these changes cure the material weakness in the financial reporting process previously reported as of March

Such changes include the addition of multiple reviewers of financial information before it is submitted for filing with the

We implemented further internal controls surrounding

our review process with our service provider for filing reports with the SEC.

Such changes include the addition of multiple reviewers

of financial information before it is submitted for filing with the SEC.

There were no other changes in our internal controls identified

in connection with the evaluation required by paragraph (d) of Rule 13a-15 or 15d-15 under the Exchange Act that occurred during the six

months ended June 30, 2022 that have materially affected, or is reasonably likely to materially affect, our internal control over financial

PART II - OTHER INFORMATION

5 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