02 Secure Wireless, Inc. (OTOW)

[Sccrbrg]

Well then I'm sure you're aware of this as well.

Rule 8-01 of Regulation S-X specifies the periods your financial statements must cover if you are a smaller reporting company, as follows:
Audited balance sheet as of the end of each of the most recent two fiscal years, or as of a date within 135 days if the issuer has existed for a period of less than one fiscal year.
Audited statements of income, cash flows and changes in stockholders' equity for each of the two fiscal years preceding the date of the most recent audited balance sheet (or such shorter period as the registrant has been in business).
Interim reviewed financial statements for the current period if the filing is more than 135 days after the end of your fiscal year.
Date of financial statements: Each amendment must include updated interim or audited financial statements if the financial statements in the prior filing are more than 135 days old.

http://www.goingpublicinformation.com/Selling_Stock_Filing_Registration_SEC.htm


Looks like we'll be waiting a while before we can start to speculate then.