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Re: integral post# 198128

Sunday, 01/25/2015 2:54:52 PM

Sunday, January 25, 2015 2:54:52 PM

Post# of 371269
(d) The age of the registrant's most recent audited financial statements included in a registration statement filed under the Securities Act of 1933 or filed on Form 10 (17 CFR 249.210) under the Securities Exchange Act of 1934 shall not be more than one year and 45 days old at the date the registration statement becomes effective if the registration statement relates to the security of an issuer that was not subject, immediately before the time of filing the registration statement, to the reporting requirements of section 13 or 15(d) of the Securities Exchange Act of 1934.

http://www.law.cornell.edu/cfr/text/17/210.3-12