basser1 to answer your question on the time involved in the auditing process SEC lays the foundations(law) down.and again i will provide you this website it is the bible of ETNL folks. <a href="http://www.sec./archives/edgar/data/868756/000105291808000038/eisb2jan1508.htm" target="_blank">http://www.sec./archives/edgar/data/868756/000105291808000038/eisb2jan1508.htm</a>