I'd guess that a lot of the delay comes from auditing and then getting someone at the SEC to actually read your filing before publishing it. In terms of how man

I'd guess that a lot of the delay comes from auditing and then getting someone at the SEC to actually read your filing before publishing it. In terms of how many people are involved, this might help give you an idea: "We have engaged Morgan Stanley & Co. LLC (“Morgan Stanley”), Credit Suisse Securities (USA) LLC, Goldman Sachs & Co. LLC, Allen & Company LLC, RBC Capital Markets, LLC, Citigroup Global Markets Inc., Jefferies LLC, HSBC Securities (USA), Inc., SG Americas Securities, LLC, CIBC World Markets Corp., Scotia Capital (USA) Inc., and MUFG Securities Americas Inc. as our financial advisors."