APT MotoVox Group Inc. (MTVX)

[Totopopo7]

It also recognizes that in many of these transactions, such as those in which the legal acquirer is a non-operating public shell company, the internal controls of the legal acquirer may no longer exist as of the assessment date or the assets, liabilities, and operations may be insignificant when compared to the consolidated entity. Therefore, CF Staff does not object if the surviving issuer excludes management’s assessment of ICFR in the Form 10-K covering the fiscal year in which the transaction was consummated.

From the SEC website itself. Or do you want me to also bring you a coffee?

https://www.sec.gov/news/speech/2010/spch1210wc.pdf

You’re welcome