If is he refusing to pay that then why to blame Finra for name change delay all these months? Why not to come forward and tell shareholders that the name change is in hold because of DE debt issue. No long term shareholders will complain. Few bashers and flippers will try to make a big issue out of that, but who cares about them?
Steve just has to deliver one big item from his list and make PR/otc filing, onci will immediately in the race for a long time race. Time is now, imho.