Oh yes, In that particular instance its S-1 comments from 3 years ago. But who am I to say other wise. *Sarcasm - Everyone knows that when the SEC comments on an S-1 registration statement its the same thing as an investigation. Is this right? Or did I miss something? Oh wait, I most certainly missed something. I just read on Google that during an S-1 comments from the SEC incur 100% of the time for all public company's.