Jean Michel, this sentence of yours looks highly suspicious.
U Mining can then make a final decision on the closing date of the audited financial statements in preparation for filing form 10 to up list on the OTC.BB
The "closing date" would be your most recent fiscal year end. You've been in business for a number of years already, your fiscal year end is well established.
Also, Jean Michel, while I'm on the subject of "highly suspicious", why are you wasting energy and financial resources to uplist this pinky, when your control group already owns a reporting mining company on the OTC.BB (M45)? I'm always curious when someone takes the long way to get where they claim they want to be.