What changed in this filing

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Item 4. Controls and Procedures

2021-08-16 compared with 2021-07-19 · 33 added, 30 removed, 8 unchanged (89% of the section changed)

CONTROLS AND PROCEDURES.

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 Securities Exchange Act of 1934, as amended (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 Principal Financial

Officer, to allow timely decisions regarding required disclosure.

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management,

including our principal executive officer and principal financial and accounting officer, we conducted an evaluation of the effectiveness

of our disclosure controls and procedures as of the end of the fiscal quarter ended March 31, 2021, as such term is defined in Rules 13a-15(e)

and 15d-15(e) under the Exchange Act.

Based on this evaluation, and in light of the material weakness in internal controls described below,

our Chief Executive Officer has concluded that during the period covered by this report, our disclosure controls and procedures were not

Disclosure controls and procedures are designed to ensure that information

required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized, and reported within the time periods specified

in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our principal

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

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 Securities

Exchange Act of 1934, as amended (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 Principal Financial Officer, to allow timely decisions regarding

required disclosure.

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation

of our management, including our principal executive officer and principal financial and accounting officer, we conducted an evaluation

of the effectiveness of our disclosure controls and procedures as of the end of the fiscal quarter ended June 30, 2021, as such term is

defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.

Based on this evaluation, and in light of the material weakness in internal

controls described below, our Chief Executive Officer has concluded that during the period covered by this report, our disclosure controls

and procedures were not effective.

Disclosure controls and procedures are designed

to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized, and reported

within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our

management, including our principal executive officer and principal financial officer or persons performing similar functions, as appropriate

to allow timely decisions regarding required disclosure.

Revision of Previously Issued Financial Statements

We revised our prior position on accounting for

warrants and forward purchase agreements and revised our March 18, 2021 financial statement to reclassify the Company’s warrants

and forward purchase agreements as described in the Note 2 of the accompanying financial statements.

1 unchanged sentence

to the financial statement do not impact the amounts previously reported for our cash and cash equivalents or total assets.

in Internal Control Over Financial Reporting

There was no change in our internal control over financial reporting

that occurred during the three months ended March 31, 2021, covered by this Quarterly Report on Form 10-Q that has materially affected,

or is reasonably likely to materially affect, our internal control over financial reporting, as the circumstances that led to the revision

to our previously issued balance sheet had not yet been identified.

Due solely to the events that led to the revision to our previously

issued balance sheet, management identified a material weakness in internal controls related to the accounting for warrants issued in

connection with the Initial Public Offering.

II - OTHER INFORMATION

Changes in Internal Control Over Financial

There was no change in our internal control over

financial reporting that occurred during the three months ended June 30, 2021 covered by this Quarterly Report on Form 10-Q that has materially

affected, or is reasonably likely to materially affect, our internal control over financial reporting, as the circumstances that led to

the revision to our previously issued balance sheet had not yet been identified.

Due solely to the events that led to the revision to

our previously issued balance sheet, management identified a material weakness in internal controls related to the accounting for warrants

issued in connection with the Initial Public Offering.

PART II - OTHER INFORMATION

LEGAL PROCEEDINGS

the knowledge of our management, there is no litigation currently pending or contemplated against us, any of our officers or directors

in their capacity as such or against any of our property.

To the knowledge of our management, there is no

litigation currently pending or contemplated against us, any of our officers or directors in their capacity as such or against any of

our property.

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