High Performance Beverages Comp. (TBEV)

[nit2win]

I never said an S1 couldn't be filed before a 10K.

HOWEVER.....

If a 10Q or 10K is due to be filed within 30 days of an initial filing of a registration statement, the SEC will request the company to wait until the financial filing is made before submitting a registration statement.

That way they are assured that the company is current with their timely filing obligations which is required with a registration statement.

Any SEC attorney will confirm this fact!

Standard knowledge in the investment banking world!