Company: CPMV
Filing Date: 2025-08-19
Form Type: 10-Q
Source: 0001683168-25-006318
Chunk: 36

Company: Mosaic ImmunoEngineering Inc.
Filing Date: 2025-08-19
Form: 10-Q
Item: Part I, Item 2
Chunk 36
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 this item.

    Item 4.
    Controls and Procedures

As required by Rule 13a-15(b) under the Exchange
Act, as of June 30, 2025, the end of the period to which this quarterly report relates, we have carried out an evaluation of the effectiveness
of the design and operation of our disclosure controls and procedures. This evaluation was carried out under the supervision and with
the participation of our management, including our President and Chief Executive Officer and Chief Financial Officer.

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 the Exchange
Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’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 under the Exchange Act is accumulated and communicated to management, including the President
and Chief Executive Officer and the EVP, Chief Financial Officer as appropriate, to allow timely decisions regarding required disclosure.
Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance
of achieving their objectives, and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible
controls and procedures.  Based on the evaluation of our disclosure controls and procedures as of June 30, 2025, our management,
with the participation of our President and Chief Executive Officer and Chief Financial Officer, concluded that, as of such date, our
disclosure controls and procedures were effective.

Changes in Internal Control over Financial Reporting

There were no significant changes to our internal
control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during our most recently
completed quarter that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 21 

PART II - OTHER INFORMATION 

    Item 1.
    Legal Proceedings

Information pertaining to legal proceedings is provided
in Note 9, Commitments and Contingencies, to the unaudited condensed consolidated financial statements and is incorporated by reference
herein.

    Item 1A.
    Risk Factors

There have been no material changes to those risk factors described in
our Annual Report on Form 10-K for the year ended December 31, 2024 filed with the SEC on April 15, 2025