{"url_path":"/sec/glsi/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-01","source_url":"https://www.sec.gov/Archives/edgar/data/1799788/0001493152-26-026651-index.html","accession_number":"0001493152-26-026651","cik":"0001799788","ticker":"GLSI","issuer_name":"Greenwich LifeSciences, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1799788/0001493152-26-026651-index.html","primary_entity_key":"0001799788","primary_entity_name":"Greenwich LifeSciences, Inc."},"word_count":609,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nWe\nmaintain “disclosure controls and procedures,” as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Exchange Act that\nare designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange\nAct is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure\ncontrols and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed\nby a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our management, including\nour principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\nOur\nmanagement, with the participation of our principal executive officer and principal accounting and financial officer, has evaluated the\neffectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of the\nend of the period covered by this Annual Report on Form 10-K. Based on such evaluation, our principal executive officer and principal\naccounting and financial officer has concluded that as of December 31, 2025, our disclosure controls and procedures were not effective\nas of such date as a result of material weaknesses in our internal control over financial reporting due to inadequate segregation of\nduties within account processes due to limited personnel and insufficient written policies and procedures for accounting, IT and financial\nreporting and record keeping, lack of accounting system for financial reporting/bookkeeping and software\nfor stock awards, and insufficient policies and procedures for processing and approving employee expense reports. Under the direction of our principal executive officer and principal financial and accounting officer,\nwe are developing a plan to remediate the material weaknesses.\n\n \n\n**Management’s\nReport on Internal Control Over Financial Reporting**\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined\nin Exchange Act Rule 13a-15(f). Internal control over financial reporting is a process designed under the supervision and with the participation\nof our management, including our principal executive officer and principal financial officer, to provide reasonable assurance regarding\nthe reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting\nprinciples generally accepted in the U.S.. All internal control systems, no matter how well designed, have inherent limitations. Therefore,\neven those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and\npresentation.\n\n \n\nAs\nof December 31, 2025, under the supervision and with the participation of our management, including our principal executive officer and\nprincipal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting based on\nthe framework in *Internal Control-Integrated Framework (2013)* issued by the Committee of Sponsoring Organizations of the Treadway\nCommission. Based on this assessment, our management concluded that, as of December 31, 2025, our internal control over financial reporting\nhad material weaknesses that lack adequate segregation of duties within account processes due to limited personnel and insufficient written\npolicies and procedures for accounting, IT and financial reporting and record keeping, lack of accounting system for financial reporting/bookkeeping and software\nfor stock awards, and insufficient policies and procedures for processing and approving employee expense reports. We are implementing plans to improve such internal\ncontrol.\n\n \n\n**Changes\nin Internal Control Over Financial Reporting**\n\n \n\nThere\nhas been no change in our internal control over financial reporting during the quarter ended December 31, 2025 that has materially affected,\nor is reasonably likely to materially affect, our internal control over financial reporting."}