vegaseagle: What type and for what purpose? If you already have a biz in place (llc, s corp, c corp), with infrastructure and cash flow, going through the process is relatively easy, but time consuming. One of the most important aspects is to have a relationship with the market maker you intend to work with. Several that I have spoken with will only work with new clients by referral, pertaining to pinksheets.
"I for years have read about this. I wish I knew more, for I would love to start a new company."