Spongetech Delivery Systems, Inc. (fka SPNGQ)

[loanranger]

"Can someone show me the document where the SEC clearly outlines the 3B shares?"

I can't show you a document because of my shortage of technical skills, but I can tell you that Exhibit P (Document 7-17) of the Exhibit List for the Davis Declaration(Document 7) is something entitled:
Registrar Control
Worldwide Stock Transfer, LLC
Effective: 03/24/10
I don't pretend to understand it, but it shows:
Beginning balance: 1,966,216,606
Shares Issued: 1,033,368,744
Ending Balance: 2,999,984,950
Certificate details are provided for the Shares Issued amount.

I had hoped to provide you with enough detail to satisfy this issue, but I see that there are a number of additional Worldwide Transfer and Olde Monmouth items on that Exhibit List that presumably relate to this issue and it would be too time consuming for me to re-type the pertinent parts (simple copy and paste won't work for me). The link is to scions list of those items and I suspect that a Pacer subscription will reveal more than you ever wanted to know about the subject.
http://investorshub.advfn.com/boards/read_msg.aspx?message_id=50321061
There seems to be little doubt that the SEC has documented their finding thoroughly.