"Your honor, as you can see in this cached website from 1/11/23, OTCM did not list GVSI with a pretty shell emblem designating that it is a shell. However, as you can see in this cached website from 1/12/23, OTCM updated the listing for GVSI to include the pretty shell!
I rest my case your honor."
There is no mention on OTCM of when it got the shell designation. No way to prove it. It is a meaningless date, reflecting a random time that the website updated in response to filings.
If anything, I would accept an argument that GVSI "legally became a shell" as of 12/31/2022 as having more merit than the one you're making. This date would be used due to the balance sheets reflecting that it qualified as a Shell as of that date, which at least matches what the attorney letter stated (that it was a shell as of 12/31/22).
But the date OTCM flipped a switch on their website is completely meaningless and I find it hilarious that you're still arguing that.