Cotton & Western Mining Inc. (CWRN)

[microcaps1]

From the 11-22-10 PR:
"...beginning with the first quarter of 2011, audited consolidated financial statements will be made available and posted on Pinksheets. First quarter financials should be completed no later than April 15th, 2011 and shall be immediately posted for the general public together with complete share structure. "

It is very ambitious to expect 1st qtr by Apr 15,as most companies take 45 plus days to file quarterlies-so no guarantees 1st qtr will be filed when they supply the rest of the quarterlies-especially if they intend 1st quarter to be audited.

In the same PR the company signaled its intention to uplist to a higher exchange. I doubt the exchanges mentioned would be likely within the foreseeable future but they could fairly easily "uplist" to the OTCBB by becoming SEC reporting.

If they do file AUDITED financials that would be confirmation of an intent to uplist at least to the OTCBB, for audited financials are not required for and are rare in current info pinksheet status.