Not sure I agree. The K was for the period ended December 31,2003. The Q that is now overdue is for the 3 mos ended March 31,2004. I would be surprised if the SEC would allow a set of f\s for a period after the end of the K to be included in the K. I have never seen that...then again, I have not seen very much...lol. If the Q that was delinquent was for a period to be included in the K in question, then I might agree with you but not for a Q covering a period ending after the period end of the K.