iTalk Inc. (fka TALK)

[Tesla_se]

"The Closing shall be binding on the Parties upon completion of the Closing Conditions set out above and herein, however, final issuance of iTalk, Inc. common shares to UMS will not occur until iTalk, Inc. has received UMS audited financial statements in a condition capable of being filed with the SEC for inclusion in appropriate SEC reports."

"(iv) Talk shall have received the results of those certain audits with respect to the annual financial period of UMS ended December 31, 2014 and interim financial period of UMS ended August 31, 2015, ongoing through the date of this Agreement, with such audits having no material differences as compared to the Pro Forma Financial Statements, except for such differences as would not reasonably be expected, individually or in the aggregate, to have a Material Adverse Effect on the Business."

https://www.sec.gov/Archives/edgar/data/1373444/000149315215004533/ex10-1.htm

The UMS audits were never capable of being submitted to the SEC and that is why we have never seen them and the shares were not transferred