{"url_path":"/sec/spnd/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":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/867038/0001017386-26-000075-index.html","accession_number":"0001017386-26-000075","cik":"0000867038","ticker":"SPND","issuer_name":"SPINDLETOP OIL & GAS CO","edgar_url":"https://www.sec.gov/Archives/edgar/data/867038/0001017386-26-000075-index.html","primary_entity_key":"0000867038","primary_entity_name":"SPINDLETOP OIL & GAS CO"},"word_count":154,"has_tables":true,"body_markdown":"**Item 4. - Controls and Procedures**\n\n \n\n(a) As of the end of the period covered by this report, Spindletop Oil &\nGas Co. carried out an evaluation, under the supervision and with the participation of the Company's management, including the Company's\nPrincipal Executive Officer and Principal Financial and Accounting Officer, of the effectiveness of the design and operation of the Company's\ndisclosure controls and procedures pursuant to Exchange Act Rule 13a-15 and 15d-15. Based upon the evaluation, the Company's Principal\nExecutive Officer and Principal Financial and Accounting Officer concluded that the Company's disclosure controls and procedures were\neffective as of the end of the period covered by the report.\n\n \n\n(b) There have been no changes in the Company's internal controls over financial\nreporting during the quarter ended March 31, 2026, that have materially affected or are reasonably likely to materially affect the Company's\ninternal controls over financial reporting.\n\n \n\n15\n\n \n\n \n\n \n\n** **\n\n**Part II - Other Information**"}