Company: SINT
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010496
Chunk: 51

Company: Sintx Technologies, Inc.
Filing Date: 2025-05-15
Form: 10-Q
Item: Item 2
Chunk 51
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 financial position or results of operations. We are reviewing our current expense
classification practices and data collection capabilities to ensure compliance with the new requirements upon adoption.

The
Company has determined that recently issued accounting standards, other than the above discussed, will not have a material impact on
its consolidated financial position, results of operations or cash flows.

ITEM 3. QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

25

ITEM 4. CONTROLS AND PROCEDURES

This Report includes the certifications of our Chief
Executive Officer and Principal Financial Officer required by Rule 13a-14 of the Securities Exchange Act of 1934 (the “Exchange
Act”). See Exhibits 31.1 and 31.2. This Item 4 includes information concerning the controls and control evaluations referred to
in those certifications.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as
such term is defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934 (the “Exchange Act”), that are
designed to ensure that information required to be disclosed in the reports filed or submitted under the Exchange Act, is recorded, processed,
summarized, and reported within the time periods specified by the Commission’s rules and forms. Disclosure controls and procedures
include controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the
Exchange Act are properly recorded, processed, summarized and reported within the time periods required by the Commission’s rules
and forms.

We carried out an evaluation, under the supervision
and with the participation of our management, including our Chief Executive Officer (principal executive officer and principal financial
officer), of the effectiveness of the design and operation of these disclosure controls and procedures, as such term is defined in Exchange
Act Rule 13a-15(e), as of March 31, 2025. Based on this evaluation, the Chief Executive Officer concluded that our disclosure controls
and procedures were effective as of March 31, 2025, the end of the period covered by this Quarterly Report on Form 10-Q.

There were no changes in our internal
control over financial reporting that occurred during the first quarter of 2025 that have materially affected, or are reasonably likely
to materially affect, our internal control over financial reporting.

PART II

ITEM 1. LEGAL PROCEEDINGS

We are not aware of any