Why does GS think that he can file a Form 15 if there is more then 300 shareholders? https://www.investopedia.com/terms/s/sec-form-15.asp#:~:text=Understanding%20SEC%20Form%2015&text=A%20company%20must%20have%20fewer,for%20small%20publicly%2Dlisted%20firms. 8k-"since we have more than 1,500 shareholders, we don’t qualify for a Form 15 filing so we could not do alternative filings with OTC markets. "