APC Group, Inc. (fka APCU)

[Renee]

Matisse: APCU has ten days to file all delinquent Financials or at least to contact the SEC to see if they can negotiate a satisfactory timeframe to file the delinquent Financials. After the ten day Suspension APCU will only be allowed to trade on the Grey Sheets with no Market Maker representation. Brokers may forbid all buying of APCU stock which consequently makes selling very difficult.

In the past 2 years the SEC has revoked the registrations of approximately 540 stocks for DEFAULT reasons when the companies failed to file delinquent Financials during or after the ten day Suspension. Readers can access this link to see all revocations: http://www.sec.gov/alj/aljorders.shtml

Excerpts from the ADMIN Proceeding ( red hilites are mine)

http://www.sec.gov/litigation/admin/2012/34-67151.pdf

2. APC Group, Inc. (“APCU”) (CIK No. 1354003) is a Nevada corporation located in Scottsdale, Arizona with a class of securities registered with the Commission pursuant to
Exchange Act Section 12(g). APCU is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 10-Q for the period ended August 31,
2009, which reported a net loss of $327,977 for the prior nine months. As of June 5, 2012, the common stock of APCU was quoted on OTC Link, had nine market makers, and was eligible for
the “piggyback” exception of Exchange Act Rule 15c2-11(f)(3).

B. DELINQUENT PERIODIC FILINGS
6. As discussed in more detail above, all of the Respondents are delinquent in their periodic filings with the Commission, have repeatedly failed to meet their obligations to file timely periodic reports, and failed to heed delinquency letters sent to them by the Division of Corporation Finance requesting compliance with their periodic filing obligations or, through their failure to maintain a valid address on file with the Commission as required by Commission rules, did not receive such letters.

B. Whether it is necessary and appropriate for the protection of investors to suspend for a period not exceeding twelve months, or revoke the registration of each class of securities registered pursuant to Section 12 of the Exchange Act of the Respondents identified in Section II hereof, and any successor under Exchange Act Rules 12b-2 or 12g-3, and any new corporate names of any Respondents.

IT IS HEREBY FURTHER ORDERED that Respondents shall file an Answer to the allegations contained in this Order within ten (10) days after service of this Order, as provided by Rule 220(b) of the Commission’s Rules of Practice.