It does not mean it was approved if that is what you are implying...
...and obviously it was not. Megas ammended the K twice coming up with a different share structure each time.
The message from the SEC you posted was dated 2 weeks after the last ammended filing by Megas(the last ammended filing was on 9/15/08)..meaning they simply recieved it, reviewed it...and had "no comments" at the time..most likely because of an "ongoing investigation". That does not mean it's approved by any means.
Also, if it was approved..we would be trading...we're not.
There are two ways to be fooled. One is to believe what isn't true; the other is to refuse to believe what is true. **Soren kierkegaard