Jiangbo Pharmaceuticals, Inc.(fka JGBO)

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10K due when? Accellerated Filer?
10K due 90 days after close of fiscal year. Read General instructions part (c). Jiangbo will be an accelerated filer starting second quarter 2010 because company value will be over $75 mil at 2nd qtr 2010. Read Rule 12b-2 part (A)

GENERAL INSTRUCTIONS
A. Rule as to Use of Form 10-K.
(1) This Form shall be used for annual reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 (15
U.S.C. 78m or 78o(d)) (the “Act”) for which no other form is prescribed. This Form also shall be used for transition
reports filed pursuant to Section 13 or 15(d) of the Act.
(2) Annual reports on this Form shall be filed within the following period:
(a) 60 days after the end of the fiscal year covered by the report (75 days for fiscal years ending before December 15, 2006) for
large accelerated filers (as defined in 17 CFR 240.12b-2):
(b) 75 days after the end of the fiscal year covered by the report for accelerated filers (as defined in 17 CFR 240.12b-2); and
(c) 90 days after the end of the fiscal year covered by the report for all other registrants.

Rule 12b-2 -- Definitions
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Unless the context otherwise requires, the following terms, when used in the rules contained in this regulation or in Regulation 13A or 15D or in the forms for statements and reports filed pursuant to Sections 12, 13 or 15(d) of the act, shall have the respective meanings indicated in this rule:

Accelerated filer and large accelerated filer.

The term "accelerated filer" means an issuer after it first meets the following conditions as of the end of its fiscal year:

(A) The issuer had an aggregate worldwide market value of the voting and non-voting common equity held by its non-affiliates of $75 million or more, but less than $700 million, as of the last business day of the issuer's most recently completed second fiscal quarter;

(B) The issuer has been subject to the requirements of section 13(a) or 15(d) of the Act for a period of at least twelve calendar months;

(C) The issuer has filed at least one annual report pursuant to section 13(a) or 15(d) of the Act; and The issuer is not eligible to use the requirements for smaller reporting companies in Part 229 of this chapter for its annual and quarterly reports.

Large accelerated filer. The term large accelerated filer means an issuer after it first meets the following conditions as of the end of its fiscal year:

(D) The issuer had an aggregate worldwide market value of the voting and non-voting common equity held by its non-affiliates of $700 million or more, as of the last business day of the issuer's most recently completed second fiscal quarter;

(E) The issuer has been subject to the requirements of section 13(a) or 15(d) of the Act for a period of at least twelve calendar months;

(F) The issuer has filed at least one annual report pursuant to section 13(a) or 15(d) of the Act; and The issuer is not eligible to use the requirements for smaller reporting companies in Part 229 of this chapter for its annual and quarterly reports.