5 months prior to filing BK: Given the further reductions to operating expenses implemented in January 2017, including payroll reductions, and based upon our current sales trends, we reasonably believe that the current stock price does not reflect quarter over quarter positive sales increases or other positive developments, nor does it reflect in our opinion, fair value . http://www.otcmarkets.com/stock/SOUPQ/news/Jamieson-Karson-CEO-Letter-to-Shareholders?id=149089&b=y