How about providing proof of this nonsense: "Several recent cases suggest the SEC is now recommending that issuers who want to make things right should accept revocation, and then get two years of audited filings in order and file a new Form 10. That has the advantage of relieving the company from the obligation to catch up with dozens of old financial reports" Please provide any facts or DD to suggest this is true. But the nonsense you posted about the SEC is recommending the companies accept the revocation just isn't true. https://investorshub.advfn.com/boards/read_msg.aspx?message_id=132942380