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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549FORM 10Q/A Amendment No. 1 /X/ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE
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Step 1: Visit the official website of the Securities and Exchange Commission (SEC).
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Who needs securities and exchange commission?

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Companies that offer securities to the public need to register with the Securities and Exchange Commission (SEC).
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Investment advisers, brokers, dealers, and other market participants also need to comply with SEC regulations.
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Individuals or entities involved in trading securities, providing investment advice, or engaging in other securities-related activities may need to register or file reports with the SEC.
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The Securities and Exchange Commission (SEC) is a government agency responsible for enforcing securities laws, regulating the securities industry, and protecting investors.
Companies that meet certain criteria, such as having publicly traded securities or a certain number of shareholders, are required to file with the SEC.
SEC filings can be completed electronically through the SEC's online filing system, EDGAR (Electronic Data Gathering, Analysis, and Retrieval). Companies must provide specific information outlined in the forms required for their filing.
The purpose of the SEC is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation.
Companies must report financial information, business operations, executive compensation, and other material information that may impact investors' decisions.
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