You said July was a conservative timeframe in a previous post.  Since they just need to audit 2011, is it the S1 filing and uplist application (Dwyer seemed to think the decision once the app is submitted would be about 10 days, per the last CC) that you anticipate taking a chunk of time?  It would be nice to get uplisted sooner is why I ask.  IMO July is an extremely conservative estimate, but perhaps you know more of the details of this process.