mariomax: You said: Thanks for your question, however computer programmers don't file s-4's, besides your mixing two completely different departments Perhaps, thats the problem. According to what we have been told the attorneys and the accountants have been working on the S-4 for the past 6 months with no results! Maybe the computer programers SHOULD have worked on filing it...the results couldn't be any worse than what the accountants and attorneys have produced to date!