Spongetech Delivery Systems, Inc. (fka SPNGQ)

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Interesting, this IS the OWNER of the Sponge patent SPNG utilizes/options from DICON :

http://www.dicontechnologies.com/

Dicon's patented and unique technology combines a water phase (up to 400 percent) with a prepolymer. The water reacts with the prepolymer to form hydrophilic urethane foam. This Hydrophilic Urethane Foam is significantly different from conventional foam, where less than 1 percent of the formulation is water.

Due to the fact that our revolutionary foam can be produced with up to 400 percent water to prepolymer, this allows for the addition of many different
water-soluble ingredients to be added to the water phase. These ingredients become part of the water-based membrane and can be released over time by moisture, heat, and pressure. This patented technology allows for a unique delivery system to reach the consumer in a handy, easy to use, and safe format.

Utilizing Dicon's patented technology allows for the addition of soaps, detergent Car Wash and Wax, Pharmaceuticals -- the list of possibilities is endless!
Products can be formulated with varying cell size, softness, density, resilience and color. They can be molded into different shapes or cast in rolls and die.

Established in 1975 as a product development and package design firm by Celia, Dicon's original products included specialty foams used for cosmetic applicators and medical wound care dressings. Through continued development and adaptation, Celia discovered the advanced technology used in the Dryz® family of products. Today, Dicon is recognized as an innovator in product development, setting new standards and creating products with far-reaching implications throughout multiple industries.

Headquartered in Fairlawn, New Jersey, Dicon maintains a cost effective 80,000 sq. ft. manufacturing facility where over 125 researchers, product development and manufacturing personnel work on multiple, current, and future products.