Not the answer, but somewhat related. <a href="http://reverseshellmerger.com/2008/01/04/otcbb-shells-%e2%80%93-the-reverse-merger-process-%e2%80%93-part-ii/" rel="nofollow" target="_blank">http://reverseshellmerger.com/2008/01/04/otcbb-shells-%e2%80%93-the-reverse-merger-process-%e2%80%93-part-ii/</a>