Company: GMER
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010826
Chunk: 26

Company: GOOD GAMING, INC.
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 3
Chunk 26
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Not required for smaller reporting companies.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Based on the evaluation of our disclosure controls
and procedures (as defined in Rule 13a-15e under the Securities Exchange Act of 1934 the “Exchange Act”), our principal executive
officer and principal financial officer have concluded that as of the end of the three-month period ended March 31, 2025 covered by this
quarterly report on Form 10-Q, such disclosure controls and procedures were not effective due to the lack of segregation of duties and
lack of a formal review process that includes multiple levels of review to ensure that information required to be disclosed by us in reports
that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities
and Exchange Commission rules and forms because of the identification of a material weakness in our internal control over financial reporting
which we view as an integral part of our disclosure controls and procedures. The material weakness relates to the lack of segregation
of duties in financial reporting, as our financial reporting and accounting functions were performed by an external consultant with no
oversight by a professional with accounting expertise. Our Chief Executive Officer and Chief Financial Officer did not possess accounting
expertise and our company does not have an audit committee. This weakness was due to the Company’s lack of working capital to hire
additional staff. Subsequently, with the completion of transition in the management and Board, the financial management will be led by
a certified public accountant with extensive accounting experience who follows the standards of U.S. generally accepted accounting principles
and internal controls procedures to ensure the faithful representation of the financial statements, including the results of operations,
financial position, and cash flows of the reporting entity.

Changes in Internal Control over Financial Reporting

Except as noted above, there have been no changes
in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Exchange Act
Rules 13a-15 or 15d-15 that occurred during our first quarter of 2025 that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting.

6

PART II - OTHER INFORMATION

Item 1. Legal proceedings

To our best knowledge, we are not currently a party
to any legal proceedings that, individually or in the aggregate, are deemed to be material to our financial condition or results of operations.
None of our directors, officers