Cuin2, Did you talk to Joan Lauer directly at IR and she informed you that ECIG was an Accelerated Filer? I thought they were too but when I did some research on it they have submitted their 10K on March 31st every year except 2013 when it was submitted on March 1st. The box is always checked "smaller reporting company" on the 10K forms and not checked for accelerated filer.