ergo sum: I agree w/ you. I think Benson and Hall have most likely worked together on this combined 10K over the past couple of months...each working their own end...Hall on FHAL and Benson on CVSU. The slap the two together, Hall is officially "relieved" of his duties and Benson takes over...again. It's then his signature that simply gets applied to the combined, audited 10K.
The NOBO process is drawn out and lengthy and is most likely necessary for the S-4.
I personally think the 10K was done a few weeks ago when the latest 8K on the auditor change was orginally written. IMO, they've been just waiting for the NOBO list to be delivered. IMO, they just held the 8K until they got word from ADP of exactly when they'd get the NOBO list. IMO, that word came last Friday that they'd get the NOBO list tomorrow, so they completed the 8K and put out the PR w/ that info.
IMO, they'll get the list, put it in it's place in the 10K, complete the S-4 w/ that info and at the close of the trading day, "release the hounds".
Heck, they could just open up on Thursday w/ the reset price...maybe no technical mid-day halt will be necessary. Who knows. Time will tell.
Tick tock...
lns