Replies to post #53137 on e.Digital Corporation (fka EDIG)

[CAL_LAW]

Cassie: isn't that simply another of your assumptions without any factual support?;-)

[Tinroad]

Not all agreements in effect at the time of a 10 K filing need be listed. Per the SEC: Item 1. Business. Furnish the information required by Item 101 of Regulation S-K (§ 229.101 of this chapter) except that the discussion of the development of the registrant's business need only include developments since the beginning of the fiscal year for which this report is filed.".

In other words, if no material developments regarding a particular agreement or relationship occurred during the period covered by the report, then no mention of the agreement or relationship is required, even if it is ongoing. If B&O were to procure additional inventory of Beosound 2s for the Xmas season, it would have to show up in the next 10Q and in the 10K for FY 2004. If they don't, it won't.