Explain what ? I am not the one who has to explain. D'Couto is the one who has to explain. 10K was due end of dec. NEAH filed an inablity to file on time. Last year they filed within 10 days of the late notice. This year they are at 3 months late by the end of the week, that is a full quarter. What is in the 10K that he doesn't want seen ? Only explanation is that he is purposely holding it up. JMHO Bill