So they let it go effective and then realized there were defeciences? The Amended Form 10 also failed to include interim financial information for the period ended December 31, 2012. According to Rule 3-12 of Regulation S-X, if the financial statements included in a filing are date as of a date 135 days or more before the expected effective date of the filing, the financial statements must be updated to include interim financial information prior to effectiveness. 'late'?