I'm with you! The sooner the better. Trying to bring a company down like spng, by calling the retailers and people they advertise with IMO is next to impossible. SPNG is deep rooted and has multiple distributors, advertising venues, and markets. This may work for a company that has a handful of these, not spng. IMO the biggest success the company has had, is the launch of the tv commercial. Direct sales and high margins. Hard to call every person in america and ask them not to buy a spongebob sponge or car wash kit.
The 10k will come when it does. Typically companies have 90 days to perform the audit. Consider the fact that they also need to re do past years, that may extend it a bit. My expectations are mid - late december(IMO). Followed by a q1 2010 10q, and mid Jan a q2 2010 10q.
http://www.nasdaqtrader.com/Trader.aspx?id=RegSHOThreshold