It's not true that they would have to start the whole process again. They just need to get the Q3 audited and added to the Form 10 before the SEC is done with their 60-day review process, that's all. It has no impact to the Form 10, S1 or uplist timelines.

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If they do go stale before the audit is done, then guess what, they have to start the whole process over yet AGAIN

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