The SEC was tinkering with the 10k before they released it in Oct 2009 according to Alfie. What a joke http://investorshub.advfn.com/boards/read_msg.aspx?message_id=42714116 ---------------------------- "Failure to file was not our company's fault." Well, that's just bullshit. SPNG became delinquent in required SEC filing under Moskowitz and Metter. Recall the BS that "the SEC needs to flyspeck the 10-K" and that was the reason given for Moskowitz not having filed the 10-K when due. The failure to file was EXACTLY the company's fault.