There is no good reason for no attorney letter being filed. In the filing to sell 450M shares there was an attorney fee of $25,000, wasn't there? Huh? Again we can try to connect the dots and fill in the blanks but wouldn't it be better to get good, clear, and, accurate info direct from the company. Instead, we come up with all of the potential good reasons. I agree it would be perfect if the audit is almost done. I'm not sure Steve could keep such great news to himself. Go AUDIT