| Many small companies often wonder how to take a | | | | B. Using a reverse merger to become a publicly traded |
| company public. They may have heard in past years | | | | company rather quickly used to be one of its |
| about doing a reverse merger with a public shell, which | | | | advantages. This is no longer true, because SEC rules |
| is a very risky transaction. | | | | now require that you have your financial statements |
| It's a really bad idea to do a reverse merger with a | | | | audited when doing the merger. Prior SEC rules gave |
| public shell corporation. The SEC has made some | | | | you 75 days to have the financial statements |
| adjustments that have made public shell corporations | | | | prepared. Also, the document which must be filed to |
| nearly obsolete. | | | | report the reverse merger (Form 8-K) must now have |
| Reverse mergers, or RTO's (Reverse Takeover) as a | | | | the same exact information as the registration |
| way of going public is something all companies should | | | | statement. |
| avoid at all costs. Filing a registration statement | | | | C. Costs are now much more substantial than they |
| (typically an S-1 registration statement) with the SEC is | | | | used to be. An OTC trading company will demand as |
| a much more advantageous than a merger with a | | | | much as $750,000 for the reverse takeover process. |
| publicly traded company: | | | | There are other ways to complete the process of |
| A. By filing a registration statement, it allows you to | | | | taking your company public for $100k or less, with a |
| structure your company as you prefer. If you decide | | | | small amount of stock included in the deal. |
| to merge with a publicly traded company or shell | | | | Being a publicly traded company can help a company |
| corporation, you must accept a shareholder base that | | | | grow in many ways. The best way to accomplish this |
| you are not familiar with and who may sell shares into | | | | is to do it without using a public shell or a reverse |
| the market at an unfavorable time. | | | | merger. |