The SEC doesn't suspend, then investigate, it's the other way around. They already have the goods on this pump and dump, and yes they are saying those 8K's are fake.
See that bolded part? That's how the SEC says "fraud" or "scam."
Here's the docket for this company from the Chapter 7 proceedings. Note the absence of that crap about another corporation being set up to "merge" with the bankrupt company and take over the stock. That was completely false. This information is available on PACER, New Jersey Bankruptcy Court: