It's a valiant effort puppy....this stuff has been rehashed on this board so many times. I visit the board only a couple of times a week these days. It's pure nonsense. The SEC does not sit on filings and as you stated, SPNG made every indication that the 10K was done. The SEC does not hold back filings...where is THEIR link that the SEC does anything of the sort. Any filing submitted to edgar IS posted. SPNG can submit it at any time and the SEC can not do one thing about that. SPNG has chosen not to submit it for obvious reasons. The conspiracy theories run rampant here when the rules the SEC follows are clearly stated and their actions consistent on how they deal with filings. The SEC is NOT allowing shorts to cover at a certain level. Pike was burned by SM like the rest of us. I get the feeling that Pike has been in the process of trying to recoup losses for a long time...ALL at the expense of investors willing to listen to and believe conspiracy theories.