That's what I said yesterday too. I know from personal experience as I am an accountant that when I have prepared a 10Q for a public company before, we used standard verbiage on a lot of things. If it was not client specific but was used to create the report or notes, we just threw in an example from another client and made sure it fit. In this case, it could just be the notes from a prior SFOR statement that was included because the going concern statement still needed to be in there.