 Complete the following phrase:  The club was refounded two times after going bankrupt: in 2005 as Reggio Emilia Football Club, and in 2018 as Reggio Audace Football Club. In both occasions, the club subsequently regained the naming rights and the trophies of A.C. Reggiana via judicial auction. The club has participated in the Serie A, the top tier of Italian football, seven times; their last appearance dates back to the 