Actually, as has been proven over and over, the 2012 were "stale" when the Form 10 was filed, and it was required to be filed with the 2014 statements. The Company ignored the regulations and filed it anyway. Which I am sure the SEC let them know about in no uncertain terms in the comment letter. But HHSE has a history of ignoring SEC regulations and just filing whatever they want, whenever they want.
The due date for 2014 annual statements for registrants does not apply to registration statements. The regulations for which financial statements must be included in registration statements, and their age, are very different.
