Company: NOEMW
Filing Date: 2025-05-13
Form Type: 10-Q
Source: 0001213900-25-042720
Chunk: 92

Company: CO2 Energy Transition Corp.
Filing Date: 2025-05-13
Form: 10-Q
Item: Part I, Item 8
Chunk 92
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 our Certifying Officers, we carried out an evaluation of the effectiveness of the
design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as
of the end of the period covered by this report. Based on the foregoing, our Certifying Officers concluded that our disclosure controls
and procedures were effective as of the end of the end of the fiscal period ended March 31, 2025.

We do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and
procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the
disclosure controls and procedures are met. Further, the design of disclosure controls and procedures must reflect the fact that there
are resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations in all disclosure
controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all
of our control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures also is based partly on certain
assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated
goals under all potential future conditions.

Changes in Internal Control over Financial
Reporting

There was no change in our internal control over
financial reporting that occurred during the fiscal quarter ended March 31, 2025 that has materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.

30

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None

Item 1A. Risk Factors

The significant factors known to us that could
materially adversely affect our business, financial condition, or operating results are described in the Annual Report on Form 10-K for
the year ended December 31, 2024, which was filed with the Securities and Exchange Commission on March 31, 2025. Any of these factors
could result in a significant or material adverse effect on our results of operations or financial condition. Additional risk factors
not presently known to us or that we currently deem immaterial may also impair our business or results of operations. As of the date of
this Quarterly Report on Form 10-Q, there have been no material changes from the risk factors previously disclosed in our Annual Report
on Form 10-K, which