I’ve been going back and forth with emails to Joe. He still does not get it and insists they responded and doesn’t know why the SEC would make their private comment letters public. That in need to read rather than ask ridiculous questions, so I sent him this...

“With all do respect, we do. Here is the line from item #25 in their first response letter.
“ If the review process has not been completed before the effectiveness date you should consider withdrawing the Form 10 registration statement to prevent it from becoming effective and, as applicable, file a new Form 10 registration at such time as you are able to respond to any remaining issues or comments.”
So it says if you have not satisfied all comments then to withdraw and refile. So that is why I was asking this question.

Then in letter #2 it says...
“ If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.”
It says they will publicly release comment and response letters. Well they only published their comment letters and not your response letters, so it looks like you did not respond.”

So naturally I get a back handed response back from Joe that I won’t post here.