I read the link you provided concerning the FRFS/Gifa merger. There is only one discrepancy I find in your opinion of the 4 day compliance. This information is relative to a private company merging with a SEC Reporting company. There is mention of such things as a super 8K and several other reporting requirements that do not apply here, as FRFS deregistered shortly before the merger was effected. So, I'm wondering what rules apply to a private company merging with a "Non-Reporting" shell company.