I too was hoping to eventually see the back and forth correspondence with the SEC re the IPO, but I'm pretty sure that isn't disclosed if the application is withdrawn, as was the case with us. In any event, as you say, the BOD's pivot to this compliance listing is shaping up to be a strong case of 'all's well that ends well'. No dilution for shareholders, and potentially very fortuitous timing and synergies for the listing.
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