Priority Date: 06/09/2003 (GA) Proffered wage: $ 70,000 I-140 Receipt date: 03/30/07 RFE: 09/14/07 Ability To Pay RFE Reply received: 12/11/2007 I-140 Denial: 01/09/2008 My company was showing big losses in all these years. Denial letter shows that the company had the following reported assets 2003: 75,631.00 2004: 57,394.00 2005: 34,170.00 2006: (5,401.00) Denial letter says: Based on the above, petitioner did not have the ability to pay based upon the net assets for 2004 to 2006. I didn't have enough income to show in my W2 to prove the ability. 2004: 20,000.00 2005: 22,000.00 2006: 62,000.00 Denial letter says: The evidence indicates the petitioner did not pay the wages offered from 2004 to 2006. My attorney didn't show my 2007 income in the RFE reply. I made $72,000 in 2007. Yates Memo says I-140 can be approved in any of the following circumstances. (1) Net income The initial evidence reflects that the petitioner's net income is equal to or greater than the proffered wage. (2) Net current assets The initial evidence reflects that the petitioner's net current assets are equal to or greater than the proffered wage. (3) Employment of the beneficiary The record contains credible verifiable evidence that the petitioner not only is employing the beneficiary but also has paid or currently is paying the proffered wage. I am on 8th year H1B with the same company. Is 3rd circumstance applicable in my case? If not is there any way around to get my I-140 cleared if I go for an appeal? Please advice. Thank you all in advance for your help.