From 2bornot2b........Oh and by the way... Just got off the phone with a Ms. Sherman at the Office of Chief Counsel for the SEC in Washington DC (202-551-2000) and she assured me that the SEC has no issue with company's which have filed a Form 15 and later relisting or uplisting again by filing a Form 10 under 12G. So long as the company meets the listing requirements (e.g. Audited Financials, etc.) of the Exchange, a company isn't prevented from doing so by virtue of their having previously filed a Form 15. NEXT!