Hiring a lawyer to vouch for the veracity of the d

Hiring a lawyer to vouch for the veracity of the disclosures has no connection to whether or not the disclosures are submitted on time. When the financials are not audited, it is required by the standards for being OTC current that a lawyer letter is submitted vouching for the veracity of the disclosure. If the financials are submitted on time and are not audited, you still need the attorney letter to be OTC current.