The Securities and Exchange Commission prefers to make investors whole as fast as possible and with limited uncertainty.
The SEC will not accept a settlement offer that is far below what they would expect to receive through the litigation process, nor will they forego proper investigation for the sake of speedy settlement.
Most issuers who decide to pursue this solution will file a Form 10 registration statement, complete with audited financial statements and unaudited interim financial statements as appropriate. _________________________________________________________________
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