Labor Smart Inc (LTNC)

[DD2Gain]

A form 8-K is treated exactly the same as a press release in terms of public disclosure liabilities and, as such, is not REQUIRED under certain circumstances. There is nothing deficient with LTNCs reporting.

Item 2.02 Results of Operations and Financial Condition.

(a) If a registrant, or any person acting on its behalf, makes any public announcement or release (including any update of
an earlier announcement or release) disclosing material non-public information regarding the registrant’s results of operations or financial condition for a completed quarterly or annual fiscal period, the registrant shall disclose the date of the announcement or release, briefly identify the announcement or release and include the text of that announcement or release as an exhibit.
(b) A Form 8-K is not required to be furnished to the Commission under this Item 2.02 in the case of disclosure of material non-public information that is disclosed orally, telephonically, by webcast, by broadcast, or by similar means if:
(1) the information is provided as part of a presentation that is complementary to, and initially occurs within 48 hours after,
a related, written announcement or release that has been furnished on Form 8-K pursuant to this Item 2.02 prior to the presentation;
(2) the presentation is broadly accessible to the public by dial-in conference call, by webcast, by broadcast or by similar
means;
(3) the financial and other statistical information contained in the presentation is provided on the registrant’s website,
together with any information that would be required under 17 CFR 244.100; and
(4) the presentation was announced by a widely disseminated press release, that included instructions as to when and how
to access the presentation and the location on the registrant’s website where the information would be available.

http://www.sec.gov/about/forms/form8-k.pdf