The amended attorney letter is a nothing burger and appears merely to indicate that it has already happened. Other than adding the word “the,” the company name, a comma, and the file reference “(File No. 333-251522), as amended,” as well as updating the date of letter to “December 29, 2020,” here is is what appears to be the material change:
One of the paragraphs went from:

Quote:

---

Based on the foregoing, and subject to the qualifications stated herein, I am of the opinion that when issued in accordance with the terms of the Exchange Agreement, the Shares will be duly authorized, validly issued, fully paid and non-assessable.

---

To the following:

Quote:

---

Based on the foregoing, and subject to the qualifications stated herein, I am of the opinion that the Shares issued in accordance with the terms of the Exchange Agreement are duly authorized, validly issued, fully paid and non-assessable.

---

Do your Due Diligence and stop listening to shorts. Further, this is not a legal opinion by me.