Its acceptable to use grace as a bulletin board company, the constraints are over-whelming with sarbanes-oxley, small companies can't afford an entire team of top 5 accounting firms, get real, the only issue here is the dreadful "E", we are not at risk, so 5 days utilization is fine, no sweat! It goes with the territory, its there for your use, the "E" is the major screw up, not 5 days grace.