Of course, that is the easy way out. Why didn't TM done that a long time ago? Was he not aware he could? I couldn't give a rats you no what, whether we are reporting or not. By far I made more money on non-reporting stocks this year, by far, than on reporting ones. Filing is an expensive hassle for any company, but in particular a shell...unless you are looking to sell it. What he does need to do, is get us off the grays...he must find a MM you will file a new 211....get FINRA stuff sorted out, and get this thing trading!