TA, to back up CJ, John not only laid out the up listing. He also walked through the prepayments for the different tax years to be audited.
It is not uncommon for small companies in the OTC markets to talk about up listing to lead on investors. It is something entirely different to have a company go on record that they have prepaid for the audit.
John also talked about the timeline to get the audits complete and reviewed by the SEC. My best guess is that this will not happen until the end of this year.