Go look at another company the atty represents - SPQS (sportsQuest inc). If you look at the pinksheet info page. Reporting Status U.S. Registered & Reporting: SEC Filer http://www.otcmarkets.com/stock/SPQS/company-info His letter on April 7, 2011 Apr 07, 2011 Attorney Letter with Respect to Current Information The Company is not a reporting issuer under the Securities Exchange Act of 1934 ("Exchange Act') and, therefore, does not file periodic reports with the SEC. http://www.otcmarkets.com/otciq/ajax/showFinancialReportById.pdf?id=47550 There was never a form 15 filed....