He didn't use his "Crystal Donut" on this one. Ecosphere Tech. is considered an Accelerated Filer.(See page 1 of the 10K) An "Accelerated Filer" has to 75 Days from end of Fiscal Year. 31 Jan. 28 Feb. 16 March ********* 75 Days http://www.sec.gov/answers/form10k.htm