Sorry marathonman but your link provides an estimate of the "Entire Process" from start to finish of "Becoming a Publicly Traded Company". I've been through this before, I know how long this takes. I know how long the "Comment" process is and between 2 and 6 weeks is the normal comment process after an S1 Filing. What you are refering to is the process from Beginning of all filings to end of actual trading for a start-up that has never been public. Also, when it comes to the OTCBB, form 211's by Market Makers are not necessary because all trading is pre approved by NASDAQ and qualifies the company to be quoted by all Market Makers without the need for the filing of form 211.