NOL Lost from C-Corp to S-Corp, in future year S-Corp is Revoked does the NOL get reinstated?

I know that if the C-Corp had an NOL of $(88,000) when it converted to an S-Corp, the NOL can no longer be carried forward. What happens if 3 years later...the S-Corp decides to Revoke its S-Corp Status, can the NOL that originally existed be reinstated an used by the C-Corp?