To me, there is no question the SEC was not going to accept the Form 15, which is why they filed the RW 3 1/2 months after they originally filed the Form 15. As you and I both know, a company is supposed to be current in its filings before they are allowed to withdraw from registration with a Form 15. But, the SEC seems to have not enforced the rule at all for at least the last 10 years. I have seen companies who haven't filed in 15(!) years allowed to file a Form 15 and withdraw from registration without any comment from the SEC.
It would be absolutely fantastic if the SEC has decided to enforce their own rule (imagine that!), but I think it is just too much to hope for. As far as I know, hell has not frozen over, so my guess is that the SEC spiked the Form 15 for other reasons, such as them not being under the required 500 shareholders. That would match the reason given in the RW.
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