In case anyone wonders about Nord Oil's financials, Parkin has given the SEC his statement in various forms that they are correct under the Sarbanes-Oxley Act of 2002. Obviously the original NWOG wouldn't have agreed to do a reverse merge with Nord Oil if their own lawyers, accountants, and other experts find anything suspicious in them. The same applies to Nord Oil. The audit firm most likely will approve of the combined financials if that hasn't been done already.