The Story
From a major asset sale and a second act to the loss of timely financial reporting and the decisions that followed.

When Someone Else’s Failure Is Your Responsibility
Their work was not your responsibility to perform.
Their failure was your responsibility to manage.
Jeffrey S. Cosman spent five years building a small public company into a NASDAQ-listed one. In 2018 he sold its most valuable business to cut its debt and give it a second act, and the company changed auditors. Within months, he could not show anyone what it was worth.
He kept building new businesses inside it. The company filed one quarter with the new firm, and it did not file another. What followed was capital searches with nothing to hand a lender, letters from NASDAQ and the SEC, and payroll every week.
Available now on Kindle · Paperback November 17, 2026. Kindle ebook $9.99. Paperback $19.99 on release.
Inside the BookRead an ExcerptThis is not a book about blame. It is about what a leader does when the work that matters most is in someone else’s hands: protect the operation, tell people in order, set a pace you can hold, and know which part was yours to carry.
From a major asset sale and a second act to the loss of timely financial reporting and the decisions that followed.
How lenders, shareholder approvals, audits, reporting obligations, and outside-party dependencies affect an operator’s choices.
Six tools in the Managing Through system to help leaders distinguish responsibility from control and keep the operation moving.
“This is the story of six years, from 2017 to 2023, told from my seat.
In that time I sold the most valuable part of the public company I had built, to cut its debt and give it a second act.
I bought and built new businesses inside it. I changed auditors. We filed one quarter with the new firm, and we did not file another.
For the years that followed, I ran a public company that could not show anyone what it was worth.”
Excerpt from Managing Through by Jeffrey S. Cosman. © 2026 Jeffrey S. Cosman.
Kindle ebook: available now · Paperback: November 17, 2026
Paperback · 6 × 9 inches · 151 pages | Ebook · Kindle and direct EPUB
Kindle is available now at $9.99. Paperback orders begin when its retailer listing is active. Direct EPUB availability depends on the SendOwl listing.