I see no reason the post R/M company would not be SpongeTech, since they have the Revenue, and earnings growth, not Vanity.
I'm not sure how they could be the surviving entity .. because
Spongy is not a reporting company .. where, Vanity is .. sponge would have to merge into Vanity .. guess they could change the name to Vanity Sponge
don't think the SEC cares how much revs or assets or share holders any company has .. the companines just need follow the SEC regs .. for what they do have