Spongetech Delivery Systems Inc (fka SPNGQ)

[cowtown jay]

Stox, thank you for the detailed explanation

regarding Pike's 13G and 13D filings. You have clearly demonstrated the requirement for a registered investment adviser to file 13D, even though the acquisition was made for investment purposes only, and not with the intent of, "...changing or influencing the control of the issuer, nor in connection with or as a participant in any transaction having such purpose or effect..."

I'm sorry to have put you through such a mundane and time-consuming exercise. However, with related business interests between Azurel and Parlux, coupled with the errant "Nasdaq Holdings" update, and with the common interpretation of a 13D submission, anything less than the detailed explanation you provided, or providing of such by anyone less respected than you, would have been far less effective. The question has been rightly asked, and definitively answered. And once again, we owe you a debt of gratitude. The question of an alliance, at least between SpongeTech and Parlux, can be put to rest.

So, as you say, it is a good time to watch and learn, as the big picture continues to emerge. The recent accumulation still representative of "glad tidings" for shareholders.

jay