"Dear Attorney Zhou,

Thank you very much. This is really great news for the firm. 

We will definitely contact you for retaining process for consular processing. 

Attorney  Jian Joe  Zhou’s comments: The employer is  a one person LLC and the owner is the only person working part time for the LLC.  The LLC has legitimate business but yet to launch to  its full operation.  The employer LLC does not have separate federal tax returns  and the info in the owner’s individual federal  tax returns do not show sufficient net current assets or net income to cover the required salary for the petitioned foreign worker who is overseas.  The USCIS issued RFE.  Attorney Zhou  used the LLC’s business bank statements with sufficient fund to cover salary to argue the totality consideration approach of the employer’s ability to pay, along with a statement from the employer (owner) of the LLC.  USCIS approved I-140 after RFE response.