stat, lots of variables in play here. All of the loans and having the $$$ to pay them all and still produce product. Two years back financials. Not an easy or expense-free task. Building revenue to cover it all; timely. Finding a market maker and refiling with associated fees; costly. If they are truly going to attempt a comeback, which I believe they will, they must have the financial muscle and all of the appropriate stock criteria down as well (sound share structure etc...) Not a short process and it'd be unprecedented as far as I know in a penny stock coming back to the market. Thus the reason it is impossible to predict a SP upon return.