The answer is right there in the press release - their auditors won't make a call on how to recognize the revenue because of the pending call from the OCA and they can't file the 10-K without an audit opinion. And until they file the 10-K they can't file the following Q's. I'm guessing that the SEC gave them the impression that if they were working diligently toward a resolution, they wouldn't yank their listing. The sad thing is the accounting issue is a trivial one of timing- it is not a question of how much revenue is recognizable, but in what period. Their auditors were such wimps they couldn't even make a call on that and so the stock gets hammered? I look at this as a buying opportunity.