Company: SONM
Filing Date: 2025-08-08
Form Type: 10-Q
Source: 0001641172-25-022821
Chunk: 108

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-08-08
Form: 10-Q
Item: Item 4
Chunk 108
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Evaluation
of Disclosure Controls and Procedures

Our
management, with the participation of our principal executive officer and principal financial officer, has evaluated the effectiveness
of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Exchange Act, prior to filing
this Quarterly Report on Form 10-Q. Based on this evaluation, our principal executive and principal financial officer concluded that,
as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were effective.

Limitations
on Effectiveness of Controls and Procedures

In
designing and evaluating disclosure controls and procedures, our management recognizes that any system of controls, however well designed
and operated, can provide only reasonable assurance, and not absolute assurance, that the desired control objectives of the system are
met. In addition, the design of any control system is based in part upon certain assumptions about the likelihood of future events. Because
of these and other inherent limitations of control systems, there can be no assurance that any design will succeed in achieving its stated
goals in all future circumstances. Accordingly, our disclosure controls and procedures are designed to provide reasonable, not absolute,
assurance that the objectives of our disclosure control system are met.

Changes
in Internal Control Over Financial Reporting

There
was no change in our internal control over financial reporting that occurred during the three months ended June 30, 2025, that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.

29

PART
II—OTHER INFORMATION

Item
1. Legal Proceedings.

For
information regarding our material legal proceedings, see “Note 8 — Commitments and Contingencies” in the accompanying
“Notes to Condensed Consolidated Financial Statements” in this Quarterly Report on Form 10-Q, which information is incorporated
herein by reference.

Item
1A. Risk Factors.

There
are no material changes to the risk factors set forth in Part I, Item 1A, Risk Factors in our Annual Report on Form 10-K for the
year ended December 31, 2024, except as set forth below.

The
risk factor titled “We may become a ‘controlled company’ within the meaning of the applicable rules of Nasdaq and,
as a result, may qualify for exemptions from certain corporate governance requirements. If we rely on these exemptions, our stockholders
will not have the same protections afforded to stockholders