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Re: 24601 post# 65595

Wednesday, 01/19/2005 4:48:50 PM

Wednesday, January 19, 2005 4:48:50 PM

Post# of 249334
24601, 10k by March 16th, 2005 IMO ...

http://www.sec.gov/about/forms/form10-k.pdf

http://www.sec.gov/about/forms/form10-q.pdf

Based on the notion that accelerated filers are those with a mktcap >$75million on the last business day of the most recent Q2, Wave meets the criteria for an accelerated filer. (Wave had 67 million shares which closed at $1.30 on June 30, 2004).

http://www.sec.gov/rules/final/33-8507.htm

It very much appears that Wave must file 10-k for fy2004 by March 16th 2005.

At least that is how I read it.

Regards,

Dig Space

The above content is my opinion.

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