glens0, with the updated PNNX Filings & Attorney Letter...
PNNX had stated that they are in the process of preparing the company to be a fully reporting SEC filing company with audited financials. I believe there were some minor, but yet significant updates to the filings that positions them to be audited properly: https://www.otcmarkets.com/stock/PNNX/disclosure
First, it was indicated within the new Attorney Letter the additional information from the the Lawyer indicating at the end of the letter that he has not had any kind of legal issues within the past 5 years of which was not within the initial letter sent: https://backend.otcmarkets.com/otcapi/company/financial-report/238026/content
From what I have further seen after a review of the old and new filings and the Attorney Letter, it looks like they went back to add within the filings the holdings information of Smithfield Foods which is a wholly owned subsidiary of WH Group Limited, a Cayman Islands LLC, whose controlling owner is Long Wan owning a 34.1% interest of Smithfield Foods: https://www.sec.gov/Archives/edgar/data/91388/000009138816000070/cy201510ka.htm#s