Nonsense. Even in that document you linked, down at the bottom it states,
"Appendix A
Entity:
Voluntary filer - Forms 10-Q and 10-KRequired to file or furnish financial statements?
YesComments
The SEC staff has indicated that entities that voluntarily file should follow the SEC’s rules as if they are registered"
For RFMK this means filing audited financial reports and an audited 10-K works quite well along these lines, doesn't it?! 
As for if the company can possibly file electronically via EDGAR, the SEC states,
"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]"
Therefore the speculative comments made by anonymous posters on an internet message board suggesting that RFMK cannot possibly file an audited 10K before their registration is effective is not very persuasive IMO. Again, all the statements you are quoting merely show that the SEC wants voluntary filers to simply comply with ALL of the SEC regulations if they are going to decide to file voluntarily. I still see no specific regulation backing up your claim that the SEC will block and not allow any incoming audited financial statements (like a 10K) submitted via EDGAR from RFMK.
RFMK can file and they have the intention of filing very soon. I dont think it makes much sense pounding the table on the exact timing or sequence of how management goes about doing all the things required of them to get back to fully reporting status and in the SEC good graces. Remember, the original complaint by some was that the CEO supposedly did not know what he was doing because it was erroneously passed off as fact that RFMK did not have any
mechanism to file with the SEC but these were faulty assumptions. RFMK in fact can file via EDGAR and that is the plan, along with submitting a Form 10-SB eventually once the audit is done and managment can make the process smooth with getting good with the SEC. You can continue to believe what you want to believe, I have no desire to continue this useless conversation. You have failed to provide a single quoted regulation which would clearly disallow RFMK to submit audited financial statements (which are required in the Form 10-SB to register anyway) to the SEC via EDGAR, no doubt because no such regulation exists.
GLTY
$RFMK
