A shell company that is reporting an event that causes it to cease being a shell company must disclose the same type of information that it would be required to provide in a Form 10, on form 8-K within 4 days of the reportable event (a “super 8-K”). Such information includes, but is not limited to, audited financial statements on the operating business , history of the business; backgrounds of the officers and directors; disclosure of any shareholder owning in excess of 5%; management discussion and analysis, including liquidity and capital resources; risk factors; etc..