It's standard operating procedure for the SEC to ask questions and for the company to answer them via new filings of the S1.
It's an iterative process that proceeds until the SEC is satisfied.
The process is comprehensive and highly detailed. That's why S1's cost so much and are very valuable when approved. They are considered the "gold standard".
ESCU will benefit greatly from the time and effort it's expending to get the S1 completed.
Knowledgeable Investors know SEC does not approve companies' S-1 without Questions...Oh, boy!
That is why it is going to be GREAT when the SEC's stamp of approval is on ESCU S-1 :) That would practically end all the speculations and opens great business opportunities for ESCU!