In their last Attorney Letter filing, dated 17 Nov 2010, their pet attorney claims that he is not aware, or has not been made aware of any ongoing investigation by any State or Federal regulatory authority.
This might be the reason why no more financials have been posted (apart from the shame of reporting another NO REVENUE quarter).
If HPNN is now under a SEC investigation, he's better off not reporting it.
HPNN stock price might collapse.
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