UNITED STATES

SECURITIESAND EXCHANGE COMMISSION

Washington,D.C. 20549

 

 

FORM 10-Q/A

 

 

(Mark One)                                                    

[ x ]QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)

 OFTHE SECURITIES EXCHANGE ACT OF 1934. 

 

For thequarterly period ended: September 30, 2004

                                                         

OR

                                                         

[  ]TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)

 OFTHE SECURITIES EXCHANGE ACT OF 1934

 forthe transition period from __________ to __________ 

 

Commission File Number: 0-25790

 

 

eCOST.COM,INC.

(Exact name of registrant as specified in its charter)                              

 

 

| **Delaware**
       
**33-0843777**
(State or other jurisdiction of      incorporation or organization)
       
(I.R.S. Employer       Identification Number)
 

 

 

 

2555West 190th Street, Suite 106

 Torrance,CA 90504

 (addressof principal executive offices)

(310)225-4044

 (Registrant'stelephone number, including area code) 

 

 

 

 

Indicateby check mark whether the Registrant (1) has filed all reports required to befiled by Section 13 or 15(d) 

of theSecurities Exchange Act of 1934 during the preceding 12 months (or for suchshorter period that the Registrant 

wasrequired to file such reports) and (2) has been subject to such filingrequirements for the past 90 days.  

Yes [ ]No [X ] 

 

Indicate by check mark whether the Registrant is an accelerated filer (asdefined in Rule 12b-2 of the Exchange Act).  

Yes [ ] No [X]

 

Therewere 17,465,000 outstanding shares of common stock at November 12, 2004.

 

 

**EXPLANATORY NOTE**

 

This amendment on Form10-Q/A is being filed with respect to the registrant's quarterly report on Form10-Q for the quarter ended September 30, 2004, solely to include as exhibitspreviously listed in the Form 10-Q for the quarter ended September 30, 2004certain executed agreements, unexecuted forms of which were previously filedwith Amendment No. 2 to the registrant's registration statement on Form S-1,which was filed with the Commission on July 2, 2004.

 

 

**ITEM 6.   EXHIBITS**

** **

**Exhibit**
** Number**
**Description**
2.1                
Master Separation and Distribution       Agreement, dated September 1, 2004 (included as Exhibit 10.1 hereto)
3.1                
Amended and Restated Certificate of       Incorporation (1) 
3.2                 
Amended and Restated Bylaws (1)
10.1                
Master Separation and Distribution       Agreement, dated September 1, 2004
10.2                
Tax Allocation and Indemnification       Agreement, dated September 1, 2004
10.3                
Employee Benefit Matters Agreement, dated       September 1, 2004
10.4                
Administrative Services Agreement, dated       September 1, 2004
10.5                
Product Sales, Inventory Management and       Order Fulfillment Agreement, dated September 1, 2004
10.6                
Information Technology Systems Usage and       Services Agreement, dated September 1, 2004
10.7                
AF Services Software License Agreement,       dated September 1, 2004
10.8                
Amended and Restated Sublease Agreement,       dated September 1, 2004
10.9                
Registration Rights Agreement with PC       Mall, dated September 1, 2004
10.10                
Registration Rights Agreement with Frank       Khulusi, dated September 1, 2004
10.11*        
eCOST.com, Inc. 2004 Stock Incentive Plan       and 2004 Non-employee Director Option Program (2)
10.12                
Loan and Security Agreement with Congress       Financial Corporation (Western), dated August 3, 2004 (3)
10.13                
Form of Indemnification Agreement with       directors and executive officers (4)
10.14*        
Form of Notice of Stock Option Award and       Stock Option Award Agreement under 2004 Stock Incentive Plan (4)
10.15*        
Form of Notice of Stock Option Award and       Stock Option Award Agreement for Non-employee Directors under 2004 Stock       Incentive Plan (4)
31.1                
Certification of the Chief Executive       Officer of the Registrant pursuant to Exchange Act Rule 13a-14(a)
31.2                
Certification of the Chief Financial       Officer of the Registrant pursuant to Exchange Act Rule 13a-14(a)
32.1                
Certification of the Chief Executive Officer of Registrant furnished       pursuant to 18 U.S.C. 1350, as adopted by Section 906 of the       Sarbanes-Oxley Act of 2002 (4)
32.2                
Certification of the Chief Financial       Officer of Registrant furnished pursuant to 18 U.S.C. 1350, as adopted by       Section 906 of the Sarbanes-Oxley Act of 2002 (4)

* The referenced exhibit is a compensatory       contract, plan or arrangement
 

(1) Incorporated by reference to Amendment No.3 to our Registration Statement on Form S-1 (File No. 333-115199), filed withthe SEC on July 26, 2004.

(2) Incorporated by reference to Amendment No.2 to our Registration Statement on Form S-1 (File No. 333-115199), filed withthe SEC on July 2, 2004.

(3) Incorporated by reference to Amendment No.4 to our Registration Statement on Form S-1 (File No. 333-115199), filed withthe SEC on August 3, 2004.

(4)  Previously filed on Form 10-Q for the quarter ended September 30, 2004 filed with the SEC on November 15, 2004.

 

 

 

 

 

 
SIGNATURE
 

Pursuant to therequirements of the Securities Exchange Act of 1934, the registrant has dulycaused this report to be signed on its behalf by the undersigned thereunto dulyauthorized. 

 

**Date: November 17,      2004**
**eCOST.co****m,      Inc.**
 
 
 
 
By:
/s/ Ted Sanders      Ted Sanders      Chief Financial Officer
 
 
 
 
 
(Duly Authorized      Officer of      the Registrant and Principal      Financial Officer)
 

 

 

** eCOST.COM, INC.**

** EXHIBIT INDEX**

 

**Exhibit**
** Number**
**Description**
2.1                
Master Separation and Distribution       Agreement, dated September 1, 2004 (included as Exhibit 10.1 hereto)
3.1                
Amended and Restated Certificate of       Incorporation (1) 
3.2                 
Amended and Restated Bylaws (1)
10.1                
Master Separation and Distribution       Agreement, dated September 1, 2004
10.2                
Tax Allocation and Indemnification       Agreement, dated September 1, 2004
10.3                
Employee Benefit Matters Agreement, dated       September 1, 2004
10.4                
Administrative Services Agreement, dated       September 1, 2004
10.5                
Product Sales, Inventory Management and       Order Fulfillment Agreement, dated September 1, 2004
10.6                
Information Technology Systems Usage and       Services Agreement, dated September 1, 2004
10.7                
AF Services Software License Agreement,       dated September 1, 2004
10.8                
Amended and Restated Sublease Agreement,       dated September 1, 2004
10.9                
Registration Rights Agreement with PC       Mall, dated September 1, 2004
10.10                
Registration Rights Agreement with Frank       Khulusi, dated September 1, 2004
10.11*        
eCOST.com, Inc. 2004 Stock Incentive Plan       and 2004 Non-employee Director Option Program (2)
10.12                
Loan and Security Agreement with Congress       Financial Corporation (Western), dated August 3, 2004 (3)
10.13                
Form of Indemnification Agreement with       directors and executive officers (4)
10.14*        
Form of Notice of Stock Option Award and       Stock Option Award Agreement under 2004 Stock Incentive Plan (4)
10.15*        
Form of Notice of Stock Option Award and       Stock Option Award Agreement for Non-employee Directors under 2004 Stock       Incentive Plan (4)
31.1                
Certification of the Chief Executive       Officer of the Registrant pursuant to Exchange Act Rule 13a-14(a)
31.2                
Certification of the Chief Financial       Officer of the Registrant pursuant to Exchange Act Rule 13a-14(a)
32.1                
Certification of the Chief Executive Officer of Registrant furnished       pursuant to 18 U.S.C. 1350, as adopted by Section 906 of the       Sarbanes-Oxley Act of 2002 (4)
32.2                
Certification of the Chief Financial       Officer of Registrant furnished pursuant to 18 U.S.C. 1350, as adopted by       Section 906 of the Sarbanes-Oxley Act of 2002 (4)

* The referenced exhibit is a compensatory       contract, plan or arrangement
 

(1) Incorporated by reference to Amendment No.3 to our Registration Statement on Form S-1 (File No. 333-115199), filed withthe SEC on July 26, 2004.

(2) Incorporated by reference to Amendment No.2 to our Registration Statement on Form S-1 (File No. 333-115199), filed withthe SEC on July 2, 2004.

(3) Incorporated by reference to Amendment No.4 to our Registration Statement on Form S-1 (File No. 333-115199), filed withthe SEC on August 3, 2004.

(4)  Previously filed on Form 10-Q for the quarter ended September 30, 2004 filed with the SEC on November 15, 2004. |
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