{"url_path":"/sec/cik-0001720025/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1720025/0001213900-26-056687-index.html","accession_number":"0001213900-26-056687","cik":"0001720025","ticker":null,"issuer_name":"Allegro Merger Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1720025/0001213900-26-056687-index.html","primary_entity_key":"0001720025","primary_entity_name":"Allegro Merger Corp."},"word_count":341,"has_tables":true,"body_markdown":"**Item 4. Controls and Procedures**\n\n \n\n*Evaluation of Disclosure\nControls and Procedures*\n\n \n\nUnder the supervision and\nwith the participation of our management, including our principal executive officer and principal financial and accounting officer, we\nconducted an evaluation of the effectiveness of our disclosure controls and procedures as of the end of the fiscal quarter ended March\n31, 2026, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this evaluation, our chief executive\nofficer and chief financial officer have concluded that during the period covered by this report, our disclosure controls and procedures\nwere not effective.\n\n \n\nDisclosure controls and procedures\nare designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized,\nand reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated\nto our management, including our principal executive officer and principal financial officer or persons performing similar functions,\nas appropriate to allow timely decisions regarding required disclosure.\n\n \n\n*Changes in Internal Control\nover Financial Reporting*\n\n \n\nThere was no change in our\ninternal control over financial reporting that occurred during the quarter ended March 31, 2026, that has materially affected, or is reasonably\nlikely to materially affect, our internal control over financial reporting.\n\n \n\nThe Chief Executive Officer\nand Chief Financial Officer performed additional accounting and financial analyses and other post-closing procedures including consulting\nwith subject matter experts related to the accounting for the Public Warrants and Private Placement Warrants. The Company’s management\nhas expended, and will continue to expend, a substantial amount of effort and resources for the remediation and improvement of our internal\ncontrol over financial reporting. While we have processes to properly identify and evaluate the appropriate accounting technical pronouncements\nand other literature for all significant or unusual transactions, we have expanded and will continue to improve these processes to ensure\nthat the nuances of such transactions are effectively evaluated in the context of the increasingly complex accounting standards.\n\n \n\n16\n\n \n\n**PART II - OTHER INFORMATION**"}