Ref: "You might want to consider why the need for such horse power."
If you were to do some reading, you would see that they have planned on up-listing to the OTCQX. To do so takes holding .10 for 90 days, audited financials, a good adviser/attorney and a DAD. That is why the need for such "horsepower".
The strategy, whether in going to war against another country, or doing battle with the SEC, is to provide overwhelming force so as to hopefully minimize casualties. You have intimated the power that the SEC has, so KMAG hiring this particular law firm only makes sense to show the SEC that Jeff is serious about his company and the shareholders in it.