What does that have to do with failure to file item 2.01? If the registrant indeed "closed" the transaction as per the press release, the registrant is obligated to file Item 2.01 within four business days. To date, Item 2.01 has not been filed.
Therefore, the registrant is either:
1) a delinquent filer; or,
2) published a misleading announcement dated February 28, 2014 by disclosing to the public the specific term "completed".
The trigger of Item 2.01 on Form 8K is quite clear:
Item 2.01 Completion of Acquisition or Disposition of Assets. If the registrant or any of its majority-owned subsidiaries has completed the acquisition or disposition of a significant amount of assets, otherwise than in the ordinary course of business, disclose the following information:
what conspiracy theory? integral pointed out that whomever filed the 8-K either did it incorrectly (by accident or lack of experience) or deliberately mischaracterized the status of the deal. he's right.