Replies to post #339469 on Spongetech Delivery Systems, Inc. (fka SPNGQ)

[scion]

Administrative Proceedings: 34-67899 Sep. 20, 2012 Steven Y. Moskowitz

http://www.sec.gov/litigation/admin/2012/34-67899.pdf

Other Release No.: AAER-3406

http://www.sec.gov/litigation/admin.shtml

2. Spongetech was, at all relevant times, a Delaware corporation with its principal place of business in New York, New York, that sold soap-filled sponges. In April 2006, Spongetech registered the resale of shares of its common stock with the Commission by filing a Form SB-2 with the Commission. Spongetech later filed periodic reports with the Commission under Section 15(d) of the Securities Exchange Act of 1934 (“Exchange Act”). On September 28, 2009, Spongetech filed a registration statement for its common stock with the Commission under Section 12(g) of the Exchange Act, which became effective on the same date. From 2006 until October 5, 2009, Spongetech’s common stock was quoted on the Over-the-Counter Bulletin Board as “SPNG” and then as “SPNGE.” On October 5, 2009, the Commission issued an order temporarily suspending the trading of Spongetech common stock. Since the expiration of the trading suspension, Spongetech’s common stock has continued to trade on an unsolicited basis in the grey market.

[berta]

what a laugh SM won't be allowed to take care of the SEC'S books.

Accordingly, it is hereby ORDERED, effective immediately, that Steven Y. Moskowitz is
suspended from appearing or practicing before the Commission as an accountant