So what was the SEC's final decision based on their July 11th letter? https://www.sec.gov/Archives/edgar/data/1528188/000000000013037680/filename1.pdf Looks like the SEC took no action and in 2016 GOFF filed a Form 15. https://www.sec.gov/Archives/edgar/data/1528188/000155723416000488/goffform15.htm