It would be financial irresponsible to fight this. Just consent and refile. They would be revoked on Tuesday, and can file on Wednesday if they had the last two years audited already. If they pursued an Exchange Act registration, they could be current in 65 days with a clean registration. But someone's ego is clearly more important than performing his/her fiduciary responsibility to his/her shareholders. Which goes to show, who ever runs this show is in dereliction of duty and should be removed.