Company: MVIS
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001641172-25-000783
Chunk: 86

Company: MICROVISION, INC.
Filing Date: 2025-03-26
Form: 10-K
Item: Item 1A
Chunk 86
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of approximately $7.8 million, inclusive of initial fees and expenses related to the transaction.

59

ITEM
9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

There
have been no changes in or disagreements with accountants on accounting or financial disclosure matters during our fiscal years ended
December 31, 2024, 2023 and 2022.

ITEM
9A. CONTROLS AND PROCEDURES 

(a) Evaluation of Disclosure Controls and Procedures. Our Chief Executive Officer (CEO) and the Chief Financial Officer (CFO)
evaluated our disclosure controls and procedures (as defined in Rules 13a-15(e)) under the Securities and Exchange Act of 1934, as amended
(the “Exchange Act”), prior to the filing of this Form 10-K. Based upon that evaluation, our CEO and CFO concluded that,
as of December 31, 2024, our disclosure controls and procedures were effective.

(b)
Management’s Report on Internal Control Over Financial Reporting. Our management is responsible for establishing and maintaining
adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f). Our management conducted
an evaluation of the effectiveness of our internal control over financial reporting based on the framework in Internal Control —
Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on its evaluation
under the framework in Internal Control — Integrated Framework (2013), our management concluded that our internal control
over financial reporting was effective as of December 31, 2024.

(c)
Limitations on the Effectiveness of Controls. Because of inherent limitations, internal control over financial reporting may not
prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
deteriorate.

(d)
Changes in Internal Control Over Financial Reporting. There were no changes in our internal control over financial reporting during
the period ended December 31, 2024 which has materially affected, or is reasonably likely to materially affect, our internal control
over financial reporting.

60

ITEM
9B. OTHER INFORMATION

(a)
None.

(b)
During the three months ended December 31, 2024, none of our directors or officers (as defined in Rule 16a