Mass filing of I-140 might be a reason for denials. This quote is from one of USCIS case files " the regulations require a petitioner to demonstrate its ability to pay the proffered wage of each petition it files from the petition's priority date onward. 8 C.F.R. § 204.5(g)(2). The Petitioner here must therefore demonstrate its ability to pay the proffered wage of this and other petitions that were pending or filed after this petition's priority date. 6 See Patel v. Johnson. 2 F. Supp. 3d 108, 124 (D. Mass. 20 14)..... Otherwise, if the Petitioner's annual amounts of net income or net current assets meet or exceed the proffered wage of each pending petition, the company would unrealistically demonstrate an ability to pay an unlimited number of beneficiaries. See Malter of' Great Wall, 16 l&N Dec. 142, 144-45 (Acting Reg'! Comm'r 1977) (holding that the purpose of the ability-to-pay requirement is to establish a job offer as "realistic"). " Also USCIS says that, while determining the ability to pay, they may consider "the length of time the Petitioner has conducted business: its number of employees: the growth of its business: its reputationin its industry; its incurrence of uncharacteristic losses or expenses: the Beneficiary's replacement ofa current employee or outsourced service: or other evidence of its ability to pay the proffered wage."