I also should add that it doesn't appear that management is attempting to hide anything. They disclosed in the quarterly the transactions that caused the delay. There may have been some disagreement with the auditors on the details or the relevance, but worst case is someone was perturbed over the subsequent exchanges and some "foot dragging" may have ensued. It looks like the delay simply means that the audited report will be done properly despite the auditors being unintentionally blind sided by debt related transactions.