SK3 Group Inc. (SKTO)

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Not necessarily always the case. And in the case of Medical Greens becoming the surviving entity, MG would be a new company, and the financials in the S-1 would require the them to be audited within 135 days of the date of the registration. So, yes, by the time they get around to the merger and the S-1, they would have to be audited quarters even with out an annual.