Before OTOW can even think about an S-1 it will need to provide audited fins for 2 years among other audited forms. Even if OTOW can figure out a way to get approval which I don't see how it ever can, S-1s are still dilution when broke down to basics. When I search what a company needs to provide to get approved, I can't see this piddly penny ever getting this done. An S-1 is for SEC reporting public companies which we all know OTOW is not even close.