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Watts Watt

05/09/17 5:30 PM

#116604 RE: DMN #116555

Clearly stated on the 10Q of LQMT filed today:

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-acc elerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.



LQMT checked the box of Accelerated filer.

LQMT clearly is an accelerated filer and must comply with Rule 12b-2 of the Exchange Act.

All investors on this board are encouraged to read the following to correct any mis-informations, lack of understanding, etc. I find it to be very useful for myself.

https://media2.mofo.com/documents/faq-periodic-reporting-requirements-for-us-issuers-overview.pdf

It is clear as well from reading this, the SEC makes this reporting public so that all the public is entitled to this report and can easily access this.

Failure of LQMT to comply with the SEC is spelled out in this Q & A Facts. Clearly this is not an optional item for LQMT management and they are in current COMPLIANCE with Rule 12-b2.