Company: DREM
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004861
Chunk: 289

Company: Dream Homes & Development Corp.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 3
Chunk 289
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also its principal financial and accounting officer) to allow for timely decisions regarding required disclosure.

Pursuant
to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company’s management, including the
Company’s President (“President”), the Company’s principal executive officer (“CEO”) and Chief Financial
Officer (“CFO”) (the Company’s principal financial and accounting officer), have evaluated the effectiveness of the
Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period
covered by this report. Based upon that evaluation the Company’s CEO, President and CFO concluded that the Company’s disclosure
controls and procedures were effective as of December 31, 2024 to ensure that information required to be disclosed by the Company in
the reports that the Company files or submits under the Exchange Act, 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 the Company’s
management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure.

(b)
Management’s Report on Internal Control over Financial Reporting

The
Company’s management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal
control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a
process designed by, or under the supervision of, the company’s principal executive and principal financial officers and effected
by the company’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally
accepted in the United States of America and includes those policies and procedures that:

●Pertain
                                            to the maintenance of records that in reasonable detail accurately and fairly reflect the
                                            transactions and dispositions of the assets of the company; 

●Provide
                                            reasonable assurance that transactions are recorded as necessary to permit preparation of
                                            financial statements in accordance with accounting principles generally accepted in the United
                                            States of America and that receipts and expenditures of the company are being made only in
                                            accordance with authorizations of management and directors of the company; and  

●Provide
                                            reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
                                            use or disposition of the