Please help: I140 refile questions

I 140 was denied due to the "ability to pay" issue. Already filed "motion to reopen, may go to appealing stage.

My boss has approved a refile of I140, could you please answer the below questions:

(1) Can we refile based on the same LC? Any time restrictions?
(2) There may be a spin off from the current company. The new company looks better in financials. Can I still use the same LC, or have to redo the PERM?

Thank you!