Try Googling: "Why companies file a form 15" http://finance.yahoo.com/news/rockwell-diamonds-announces-intention-file-200500944.html http://finance.yahoo.com/news/artificial-life-announces-intention-file-220000243.html http://www.prnewswire.com/news-releases/auri-inc-files-form-15-with-sec-146030085.html