A comptroller is not an officer. A CFO normally is. A VP of Finance normally is. If the company doesn't publicly file to make someone an officer, then they are not. Ruth's name never appeared on any filing by the company to the best of my knowledge.
JP signed both unaudited financial statements. He swore to the fact that they were true to the best of his knowledge and ability to determine. JP was an officer at the time and I believe T.I. Heaton may have also been an officer, in fact the CFO, for at least the first UAF statement and possibly the second also.
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