Yes, it is a pretty clever hack but one that reads like a parody (at least to a lawyer's eye, having read too much of the usual bloat that fills the S1 statemen

Yes, it is a pretty clever hack but one that reads like a parody (at least to a lawyer's eye, having read too much of the usual bloat that fills the S1 statements over the years). By the way, the most priceless detail in the whole thing: SEC registration fee = $0.90 (Item 13).