What 60-120 day window are you referring to? I see absolutely no reason why they should drip the financials, as they have no revenue. No one cares about the financials for merely the sake of the financials. The audit symbolizes competency and attracts large investments, but the financials themselves won't be particularly useful if they're just dripped. Clearly the company believes the audit will be done by by the Songbird closing date, as I don't see them raising any money without the audit completed.