I appreciate you making an effort to actually try

I appreciate you making an effort to actually try to back up your point with an SEC regulation, however, again, you are misinterpreting the regulations and assigning them to RFMK's specific situation improperly. All the Securities Exchange Act of 1934 section 13 and 15(d) states are the requirements of registered issuers to comply with certain rules pertaining to their duty and obligation of proper timely financial reporting. No where in those regulations is there any statement denying or disallowing an unregistered company to adhere to the same standard of financial disclosure. So I am still awaiting you to post a stated regulation which specifically disallows an unregistered issuer like RFMK from becoming fully reporting and providing shareholders with an audited 10K; it is actually possible. Now admittedly what confuses the matter is the fact that, typically, corporations seek to "go public" by registering their securities with the SEC and so only then provide an audited 10K with the registration form to the SEC, however the case for RFMK is slightly different because they are already a public company, its just that their securities are not currently registered but the common stock was registered in the past.

Here are the links to the actual legal code of the Securities Exchange Act of 1934 sections 13 and 15(d).

http://www.law.uc.edu/sites/default/files/CCL...sec13.html

http://www.law.uc.edu/sites/default/files/CCL...c15.html#d

There is no specific rule which disallows an unregistered issuer to adhere to the requirements of becoming fully reporting. The question is then is there any mechanism by which an unregistered issuer can file a 10K with the SEC. In most cases, the corporation is private and they are registering securities so the EDGAR system cannot possibly accept any submissions because that issuer does not already have an electronic account with the SEC, though they could still send it via mail to the SEC but the SEC would likely just put the 60 day clock on the issuer at that point and if no registration was received then the 10K submitted would mean nothing and would not become official and filed publicly. The case for previous public filers is different. They already have the ability to submit documents via EDGAR and it is possible. Also, regardless of you pointing out the reporting requirements of registered issuers, for these unregistered issuers, there is no rule disallowing them from filing via EDGAR.

http://www.sec.gov/Archives/edgar/data/859917...072307.htm

In 2007 the corporation filed a Form 15 which "suspended" their duty to file reports under
sections 13 and 15(d) of the securities exchange act of 1934. So the entity is in a state of affairs which
does not exactly mirror how most private companies "go public" and become fully reporting after registering their
securities with the SEC. Notice that the corporation had been filing 10-K reports before this termination of reporting
obligations in 2007.

http://www.sec.gov/divisions/corpfin/guidance...nterps.htm

"Question 116.03
Question: Can a company file periodic and current reports without first registering the offer and sale of securities under the Securities Act or a class of securities under the Exchange Act?

Answer: No. Assuming that the company did not previously have a Section 15(d) or Section 13(a) reporting obligation , it would not be able to file periodic or current reports without first registering an offer and sale of securities under the Securities Act or a class of securities under the Exchange Act. If a company's reporting obligation has been suspended or terminated, our EDGAR system will continue to accept Exchange Act reports that are filed on a voluntary basis , and the company must disclose that it is a voluntary filer on the cover of its Form 10-K or Form 20-F. [October 8, 2008]"

So you can see that RFMK can in fact submit an audited 10K report via EDGAR anytime they wish, whether it is exactly before or after the SEC receives the Form 10-SB in the mail matters not. The complaint that the CEO does not know what he is talking about because he insinuates in shareholder notices that the plan is to electronically file the 10K with the SEC and then file the Form 10-SB, holds no weight and is without merit . If you are so adamant about finding a filer of whom has filed a 10-K before filing a Form 10-SB then stay tuned to RFMK, because you do not have to look farther then RFMK itself, they have filed 10K's in the past and they supposedly are going to file a Form 10-SB in the near future but their specific scenario is unique because of the previous suspension of reporting requirements in the past. How unique is there specific scenario, I do not know nor do I care to dig through thousands of companies to find a similar set of circumstances. Again, declaring that RFMK cannot possibly file a 10K before submitting the Form 10-SB allegedly because of SEC regulations is false. Plain and simple, there is NO SEC regulation disallowing it, its just that in most cases, companies "going public" follow a similar process of registering their securities and then once effective they have the obligation to fully report which means they then file reports like a 10K. What we do not have evidence of is any regulation which proves your point that it is not possible for RFMK to file a 10K before submitting their Form 10-SB. By the way, I did not list any "exemption" in my post, I merely pointed out that RFMK will likely be registering with the SEC as a "small" business which is a little more lax on reporting requirements. They can indeed register using a Form 10-SB as was stated by the CEO in a recent shareholder notice, it has nothing to do with what is "required". I suggest actually reading the SEC regulations and understanding the process, you continue to completely misunderstand it and it seems you have it all mixed up or else you may be just relying on the intelligencia and they are feeding you a load of something that doesn't quite pass the smell test .

Hope this helps....

$RFMK