Popt: Nate's did not have a reverse merger. Yes, Nate's did have a reverser merger. They tell us right here... https://www.sec.gov/Archives/edgar/data/1409446/000147793214003927/nate_1012g.htm Item 1 Business. Our Company Nate’s Foods Co. (“we”, “us”, “our”, the "Company" or the "Registrant") was incorporated in the State of Colorado on January 12, 2000. Nate’s Foods Co. is domiciled in the state of Colorado, and its corporate headquarters are located in Huntington Beach, California. The Company selected May 31 as its fiscal year end. On May 19, 2014, the Company completed a reverse merger between with Nate’s Pancakes, Inc., an Indiana Company. Nate’s Pancakes was the surviving Company. In May 2014, the Company changed its name from Capital Resource Alliance to Nate’s Foods Co. lns