And therein I suspect lies your problem, you do no

And therein I suspect lies your problem, you do not fully read posts and understand the arguments or the claims you make. You made a claim that it is not possible that RFMK can file an audited 10K filing to the SEC without first submitting a Form 10-SB and now you cannot support that claim with evidence so you wiggle about and turn it back on me requesting proof that it is possible by way of an example but again, the burden of proof is not on me, it's on you. You made the unsupported claim and I already provided many quoted SEC regulations showing that it is indeed possible for RFMK to file an audited 10K via EDGAR before submitting a Form 10-SB. You just cannot admit that you were wrong, its ok, I understand.

Hope this helps...

http://www.sec.gov/info/smallbus/qasbsec.htm#disclosure

"Exchange Act registration requirements ... Even if your company has not issued securities under a registration statement declared effective by the SEC staff, it could still become an SEC reporting company. "

We await evidence to support your claim that RFMK cannot possibly file an audited 10K filing until it has first submitted an SEC Form 10-SB. CAN RFMK possibly file an audited 10K filing before submitting a Form 10-SB  versus WILL RFMK exactly follow the process of what most other companies in the past have used to get fully reporting and registered are totally seperate questions . Simply provide an SEC regulation proving your original claim correct; just one will do.

Do or do not, there is no try.

$RFMK