Xoanon here, a few people have written to me with the same info, check it out from Nathaniel’s email: It appears that The Two Towers is indeed finished, for it has been rated at filmratings.com. The rating is PG-13 and the reasons cited are nearly identical to that of the first film: “rated PG-13 for epic battle sequences and scary images.” (The only difference is the omission of the word ‘some’ before ‘scary.’)