No offence taken. We do not know what the SEC is saying, but the SEC removes the hold. Just like the markets (OTC in this case) controls up listing. Anyway, if the SEC is dragging it's feet, there is nothing Jake can do but continue fighting, but it's not in his hands. I will say its much more involved then simply filing audited form(s). I believe from Twitter and Web that they are working it and are engaged. It's like medical stock and waiting many many years for FDA's aprovals.