Looking For Value , that has came and gone. They had one year to implement this approval. I believe a little dd will confirm what i say. Or a call to IR. later
Scottrade lists esph as having an OS of 114 million shares. a 4-1 revers would leave only 28million which seems a pretty small OS. a 10-1 would be even worse. It doesn't seem like a reverse is needed or necessary to get listed IMHO.