Cotton & Western Mining Inc. (CWRN)

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See my replies to yawns posts months back. Mex sub is wholly owned by CWRN. See my Dec post re buyback and retirement. They don't buyback insider shares-they already own them-they simply retire them at no cost to stockholders-thats why PR re these things says STRUCTURED PLAN COMBINATION w insider shares being "RETIRED".

CWRN name change to Pan Am LLC doesn't change any relationships.
I don't know where the reverse merger idea comes from.

CWRN will simply be changing its corp name to better reflect operations(w cusip change).
Mex law required the creation of the Mexican sub. And CWRN,before and after its name change to Pan Am LLC is still registered in the U.S.(Nevada) w relationship w sub denoted by docs referred to in the last PR.

As long as Mex law requires the existence of a Mex (sub)corp and as long as CWRN,no matter what corp name it uses,is registered in U.S., I don't know why or if a merger could/would occur.
Mex sub is private and does not have or issue shares.
The Mex sub is wholly owned-other than the technicalities of Mex law and the trustee agreement-why would there be a merger w a wholly owned sub?

I'm not necessarily addressing your post(so don't feel offended because some of these things may not apply to your post) but I'm addressing a number of posts confused about the relationship between the Parent and the sub-all these questions have been answered before-there is no cause for alarm.