I am not convinced you are correct, clearly the SEC accepted the offer to voluntarily revoke the stock, the 8k indicates that it was partially based on the SEC's advice.
If there was no way for Superior to relist, it is not likely that they would choose the option of revocation if it meant they could never trade again.
I was recently advised by Dan that they are in the process of getting the audits complete. The audit takes money, money comes from pumping oil, they are pumping oil and lots of it. (at least my DD shows me that)
If you can provide me with the section of the SEC regulations which clearly shows that in no way a delisted stock can ever relist, I may be swayed, I have not been able to find that yet but it could be right in front of my face, otherwise I will have to call them and ask myself, just gotta remember to do it.
