As much as I'd like the Q to be filed, wouldn't it make more sense to hold everything until the annual report is due and just move forward with the Form 10?  I would think the MM would want up to date audited reports and the extra three or so months would give plenty of time to get it all done.  That would give 3 total years of audited and up to date financials and the time needed to get them.

Just thinking out loud; anyone with more SEC knowledge than me please chime in.