Well, if a company were to be certain that all audited information in a new FORM 10 is complete and unquestionably accurate, then sure, a miracle could happen where a FORM 10 could pass muster with the SEC on the first submission.
When a company has been severely delinquent in filing mandatory Financials the SEC would be skeptical that a company could compose 2 full years of audited Financials, eg., receipts for everything, etcetera.
Not impossible, but when only 7 or 8 out of 2,193 revoked registrations readers can see that very few ever submit a new FORM 10 and even fewer of those companies that do submit a new FORM 10 are ever successful.
To bite the worm of incite is to bite the HOOK of the antagonist . They win .