SEC (Securities Exchange Commission)
The United States Securities Exchange Commission, known as the SEC, is a federal agency that enforces laws and regulations directly related to the securities industry.
The SEC is where you file S-1 Registration Statements to go public. A company that is planning on going public must file a registration statement with the SEC. You also file a 144a, 8-K, 10-K, and a 10-Q with the SEC.
A registration statement is the better way to go public in comparison to a reverse merger with a public shell.