H1 to B2 COS while H1b Extension is pending

I am nearing my Max out (including recapture extn pending) and planning to move to B2 from H1B.
I have filed extension of H1B for recapturing the days and it is still pending with USCIS recaptured day expire by end of this month and perm still in progress. Hence planning to move to B2. Is it possible to apply COS while H1B extension is pending?

You can file B2 COS but you will be adding complexity and then will be at the mercy of what sequence USCIS approves your application.

They don’t have any process to make it easy either.

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Thanks a lot if H1 extension approved can i do B2 COS and then I140 B2 to COS will that work.