Company: GMER
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010826
Chunk: 24

Company: GOOD GAMING, INC.
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 2
Chunk 24
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’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 or affiliates is involved in a proceeding adverse to our business or has a material interest adverse to
our business.

Item
1–A. Risk factors

We are a smaller reporting company as defined by Rule
12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

Item 2. Unregistered sales of equity securities
and use of proceeds

Other than as described below, there were no issuance
of unregistered sales of equity securities during the three months ended March 31, 2025.

On January 3, 2025, the Company
issued 594,121 Company’s common stock to ViaOne employees as stock based compensation.

On February 3, 2025, the
Company issued 594,121 Company’s common stock to ViaOne employees as stock based compensation.

Item 3. Defaults upon senior securities

None.

Item 4. Mine safety disclosures

Not Applicable.

Item 5. Other information

Rule 10b5-1 Trading Arrangement

During the three months ended March 31, 2025, no director
or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,”
as each term is defined in Item 408(a) of Regulation S-K.