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Recentiy03

07/21/14 7:45 PM

#64245 RE: I-Glow #64241

The letter of effectiveness was for a previous S-1. I'm not at a cpu right now but if you check EDGAR and cross-check the numbers you'll see.

MD-420

07/22/14 12:22 AM

#64280 RE: I-Glow #64241

I actually had to be corrected on this myself. Timing made me assume it was for the s3 and I asked the same question you just did. So, you now see the difference and how my question and Barry's answer was relevant. My guess as to why they went forward in the first place with filing the s3 is to see what kind of reaction they would get from the sec. Once they received the first round of questions is likely when legal stepped in and said it was going to be too difficult and drawn out at this stage in the game, so they withdraw and will be going the route of an s1.