Perhaps you might try to back up your declarative statements by providing us with a single SEC regulation which disallows RFMK from filing an audited 10K with the SEC before they have sent in a Form 10-SB to the SEC. You have been shown a plethora of SEC regulations which not only allows RFMK to file audited financials to the SEC along with a Form 10-SB but also requires such audited financial documents as part of the registration process, all the while also allows any SEC non-reporting company to at any time become fully reporting with the SEC with or without an application to register securities with the SEC.
It looks like perhaps you are backing down from your original stance. You were making the claim that it is not possible for RFMK to file an audited 10K with the SEC thus attempting to make it look like the CEO does not know what he is doing, but now it seems you are making the claim that there has never been a single pink sheets non-reporting company which has first filed an audited 10K before submitting the Form 10-SB to the SEC. The burden of proof is on you, sir, not I. Perhaps to prove your point, you need to provide a list of every single PK company which has ever become fully reporting and registered its securities with the SEC and then list the dates of all of the audited financial filings within a +/-90 day period from the time the SEC registration became effective and show that in every single case all of those timestamps were AFTER the date for which the registration was made effective. Even then it would not prove anything other than how the registration process has been accomplished by companies in the past, it in no way would exclude the possibility of RFMK filing audited financials before the Form 10-SB thus your original argument and the argument of the original poster for whose statements you claimed were correct were actually wrong and it seems you cannot admit it. Be sure to not include in the comprehensive list of companies those which were private companies registering with the SEC. We will all be waiting with breathless anticipation your compiled list in order to show that not a single publicly traded company in history firstly file audited financials before submitting a Form 10-SB. Hint: It may be difficult to get a hold of SEC internal records on the exact timestamps of when Form 10-SB's were received by the offices of the SEC because only the final registration documents once made "effective" become public record within the company filings, thus effectively comparing Form 10-SB submission dates versus audited financial filings into the SEC's EDGAR system will likely be impossible. But, hey, good luck! 
Do or do not, there is no try.
$RFMK
