Great observation ads123. I think you have hit upon the reason for a number of questionable happenings lately. It would not be a very good plan to apply for a listing on a real exchange and look like a bunch of buffoons below the surface. OTOH, who would want to buy a company whose books and records were a shambles. I'm sure there are those who will disagree (there always are), but I think you have explained the need for total clarity in books and records. :>) Kirk