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Re: None

Tuesday, 10/06/2009 8:05:42 PM

Tuesday, October 06, 2009 8:05:42 PM

Post# of 346917
Today's PR entirely contradicts the NT 10K filing-

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

|X| (a) The reason described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or expense


|X| (b) The subject annual report, semi-annual report, transition
report on Form 10-K, Form 20-F, Form 11-K, Form D N-SAR or Form
N-CSR, or portion thereof, will be filed on or before the fifteenth
calendar day following the prescribed due date
; or the subject
quarterly report or transition report on Form 10-Q or subject
distribution report on Form 10-D, or portion thereof, will be filed
on or before the fifth calendar day following the prescribed due
date; and

|_| (c) The accountant's statement or other exhibit required by
Rule l2b-25(c) has been attached if applicable.

PART III -- NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, l0-Q, 10-D, N-SAR,
N-CSR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

Despite diligent efforts, the work necessary for Spongetech Delivery Systems,
Inc.'s (the "Company") preparation of its Annual Report on Form 10-K could not
be completed due to unforeseen delays in the collection and review of
information and documents affecting disclosures in the Report on Form 10-K.
Accordingly, the Company requests additional time to compile and review all the
information necessary to accurately complete the Form 10-K.


http://www.sec.gov/Archives/edgar/data/1201251/000114420409046750/v159535_nt10k.txt


Spongetech now blames Drakeford for the delay.

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