Replies to post #78820 on DD Support Board and Research Team

[janice shell]

Good point. And I suppose you're right: they don't go to the SEC site to see whether or not the company's delinquent. Most just take the opinion letters they receive at face value.

[janice shell]

I wonder what's up with this… First, the SEC suspended Icon Public Ltd. for delinquent filings:

http://www.sec.gov/litigation/suspensions/2014/34-73405.pdf

And then they withdrew the suspension without explanation:

http://www.sec.gov/litigation/suspensions/2014/34-73405-w.pdf

God knows it IS delinquent, or seems to be; it has no filings at all except Schedule 13s since 2002:

http://www.sec.gov/cgi-bin/browse-edgar?company=Icon+public&owner=exclude&action=getcompany

But in the suspension notice, the SEC says its ticker is ICLR. And ICLR is Icon Plc. It is current with its filings. It's also a Nasdaq company trading at $57.

http://www.sec.gov/cgi-bin/browse-edgar?company=Icon+plc&owner=exclude&action=getcompany

The two are the same company. See the signatures of the CFO, Sam Leech, in these two filings from 2002:

http://www.sec.gov/Archives/edgar/vprr/02/9999999997-02-036348

http://www.sec.gov/Archives/edgar/vprr/02/9999999997-02-020106

And the company name given on both documents is ICON Public Limited Company.

By October 2002, they'd started calling themselves just ICON plc, but it's pretty much the same thing, and they seem to have used it interchangeably with ICON public limited company.

http://www.sec.gov/Archives/edgar/data/1060955/000095016202001484/icon6k.txt

http://www.sec.gov/Archives/edgar/data/1060955/000095016203001364/icon20f102103.txt

They say, in fact:

As used herein, "ICON plc" and the "Company" refer to ICON public limited company and its consolidated subsidiaries, unless the context requires otherwise.

So who got what screwed up?