$KTOV What are benefits of non-accelerated filer? Anyone knows what it means in english and if it is relevant and useful to KTOV/LLY? "The most significant of these accommodations is that nonaccelerated filers are not subject to the requirement under Section 404(b) of the Sarbanes-Oxley Act of 2002 (SOX) that an issuer obtain an audit report on internal control over financial reporting (ICFR) from its independent auditor." The "public float" must be below $75M for non-accelerated filer. investopedia.com/ask/answer... On Finviz the shares outstanding is 17.21M is 4.67% insider ownership. Assuming the insider shares are all locked up, then 16.41M are the public float. Then the max share price is $4.57 but I don't know what is the specific legally relevant moment or time range where this max price is compared against the stock price.