RCMW Group Inc (fka RCMW)

[bly03]

A few comments / questions regarding the timing of SEC filing(s) for CPOW:

First: Pardon my ignorance, but can anyone tell me why we are trading on the Pink Sheets rather than the OTC BB? CPOW appears to be up to date on their SEC filings, so why Pink Sheets status?

CPOW changed their fiscal year to end on 4/30 in 2010, before that it was 6/30. I'm not sure why this change was made. (I must admit that I have only skimmed through some filings, I have not read them in their entirety).

Regarding the timing of the 10-Q: For the Period ending 1/31/2011, the NT-10Q was filed on 3/17, which would make the 10-Q due by 3/22. However, CPOW filed two NT-10Q's in 2010 (one on 2/12/2010 and the other on 9/13/2010), and in both cases they did not file the 10-Q until the 7th calendar day after the NT filing. The rules have not changed since that time (in other words, the 10-Q was due by the 5th calendar day after the NT-10Q filing), but CPOW missed this deadline by two days on both occasions. Based on this recent past history, it might not be shocking if they miss the 3/22 deadline and file by 3/24.