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TAP1963

03/27/12 11:20 AM

#102653 RE: DragonBear #102652

Even if the SEC finds the financial documents in order it will still take the SEC up to 90 days to respond as to whether Laidlaw will be granted uplisting approval. Laidlaw will undoubtedly be required to continue paying the 18k while the finances are under review. Whether the whole process starts over again with an amended form 10 I do not know? Will the SEC examine the whole submission, or just the parts found to be in error? Laidlaw could be paying this 18k penalty for more than just a month?