that was awesome post,its my contention that its the merging party that's moving into the shell that needs the audit as many bashers cry..where the audit for talk? why just the one moving in?? well shucks! that's the one with the money and the staff and employees,everybody knows a shell has no business but just the one moving in,after all is completed then Nevada sos will be updated,its edgar/sec that needs to be satisfied first and formost...then you just inform sos what they did