your "facts" are wrong. the old co filed a 15g even though there were filings overdue. finra requires companies to be current with REGULATORY agencies- i.e.: the SEC. the new co had to fill in the gaps in filings before the 15g was filed in order for them to be current and that is exactly what they did. those are the facts, proven by their filings and Finra's subsequent actions. https://www.otcmarkets.com/stock/GIFX/disclosure
watch for CE to change now that Finra has changed name and ticker