I think ELTP still needs to take care of their internal control issues in compliant with Sarbanes Oxley Act prior to uplisting.
Carter Ward said, "We’ve already engaged and we have on a regular basis accounting – technical accounting experts that we consult with, going over a lot of these accounting issues, we are working on our Sarbanes Oxley internal control reviews. If you look at our financial statements we are disclosing that, we have a material weakness in our internal controls, according to Sarbanes Oxley, and that’s something we need to rectify, we plan on rectifying that during this calendar year, the fiscal year that’s almost over, we won’t have enough time to rectify that, but prior to getting on NASDAQ we will have a system of internal control that is effective and be able to give that assertion and that includes having the proper and technical review of our – technical accounting issues. So that’s already been put in place, we prepared white papers on various things that come up from to time for accounting technicalities. So we are doing everything we can to avoid any type of situation that occurred in the past."
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