Aluf Holdings Inc (AHIX)

[Maria56]

Calrod, I apologize for the long answer to follow. It is short and sweet to say it doesn't matter, etc. but understanding how this works requires more words.

First, there are TWO mergers in play:
1) Action Products International (Florida) + COREwafer Industries
2) Action Products International (New York) + Core Wafer Systems
There were TWO Action Products International, one in Florida and the subsidiary in New York.

Action Products International or APII was registered in Florida prior to the name and symbol change.

Then, somewhat before the name and symbol change, Gary and Co. created COREwafer Industries in Nevada.

A month after the name and symbol change Gary merged Action Products International, registered in Florida, into COREwafer Industries, registered in Nevada. (This probably should have been done at the same time, but that's another issue.)

That merger is documented at both ends, in Nevada under COREwafer Industries as a "Merge In" and in Florida under Action Products International, which is now INACTIVE/MERGED. Documents filed in Florida are available for download online (unlike documents filed in Nevada and New York), so any one who wants can download the filing and confirm that Action Products International in Florida merged into CoreWafer Industries, the surviving corporation.

So, WAFR, formerly APII, is now registered in Nevada. In the merger agreement, APII/WAFR stated that Action Products International in New York is a subsidiary, that it would merge with Core Wafer Systems, and that it would then cease to exist, which in corporate registration speak is "inactive."

I have found no information available from any source not connected to WAFR that confirms that the Action Products International registered in NY is, in fact, a subsidiary. However, WAFR claims it as a subsidiary, so let's assume that part at least is true.

On Monday, WAFR produced a copy of the Certificate of Merger they claim to have mailed on Oct 22, 2012 to Albany. That document says Core Wafer Systems is merging with Action Products International in New York. The filing, that is, the ACCEPTANCE of that document by the NY DOS, is exactly what the merger agreement says has to happen. Simply mailing it, if they did, is NOT sufficient. Once accepted, Action Products International will show "INACTIVE Merged Out."

This is an example of how that would look on the NY DOS website. Check the "Current Entity Status" just above the "Selected Entity Address Information." The point here is that merged companies don't just "fade away."
http://appext9.dos.ny.gov/corp_public/CORPSEARCH.ENTITY_INFORMATION?p_nameid=2094566&p_corpid=2038237&p_entity_name=great%20american%20awning&p_name_type=%25&p_search_type=BEGINS&p_srch_results_page=0

By phone, the NY DOS says there have been no filings made with respect to Action Products International. No merger, either accepted or rejected. Furthermore, they say that it would show on the website as "INACTIVE Merged Out," just like the example above. I'm inclined to believe them. That is the answer to your question, "Why they are still showing up on the NY SOS?"

As for this question:

Can a business that changed it's name still operate under the old registered name in NY?

WAFR and Action Products International are separate companies. The whole point of merging Core Wafer Systems with Action Products in New York is to turn CWS into WAFR's subsidiary. In doing so, WAFR may think they are shielding themselves from CWS's liabilities. Probably Roger and Louis are probably trying to do the same. WAFR will own CWS; Roger and Louis will own shares of WAFR.

Here's the extraordinary part: the date the merger filings were made, Oct 24, 2012, is exactly 91 days after the Settlement Date of the lawsuit with Sandia Technologies. CWS was supposed to cough up half a million within 90 and failed to do so.

Coincidence? I think not.