Patch, have you made a connection between the July 28th 8k and the Sept 16th 8k???
In addition, there was apparently a letter sent by the SEC to SPNG on Sept 13th concerning the audits and (whatever). This letter was never made public, but Mosky filed an amended 8k a couple of days later, clarifying his July 28th "false impression" on the D&D matter.
In addition, it takes time to hire a new CPA firm. R&H was retained on July 16th. So Mosky knew well before July 28th that a new Auditing firm was required. And the D&D's resignation, whether verbal or written, is a "material event". In fact, the circumstances of D&D was a very serious matter.
And the connection to "Black Friday" can be made with D&D's revocation.