Actually, if you take the time to read/study the comments from the SEC , it shows they are happy with the steps SMKY is taking to complete it's audit, and offered advice, and help on a few things needed to be amended with previous filings. And if you look up SMKY on the SEC website, you'll see that the company is filing, and has given direction to the public, the SEC, and all other interested parties concerning the company. The lawyers have discussed the current situation with SEC attorneys, and the company is being allotted the time needed to complete it's audit. Everything is transparent. You are only seeing, or expecting something to happen a certain way in your own mind, that has no basis to how things actually are, or have to be. According to today's filing the audit will be completed by 11/7- with the SEC's blessing, though I expect it to be completed in early October.