DIRECT LED, INC

3.02,3.03,5.01,5.02

4.01,9.01

4.01,9.01

General form for quarterly reports under Section 13 or 15(d)

Notification of late filing of Form 10-Q

General form for quarterly reports under Section 13 or 15(d) (amendment)

General form for quarterly reports under Section 13 or 15(d)

Notification of late filing of Form 10-Q

Annual report pursuant to Section 13 or 15(d)

Notification of late filing of Form 10-K

Prospectus Supplement for Delayed or Continuous Offering

Notice of Effectiveness

Correspondence with the SEC

Amended Initial Registration Statement

Letter from the SEC

Amended Initial Registration Statement

Letter from the SEC

Correspondence with the SEC

Amended Initial Registration Statement

Letter from the SEC

Amended Initial Registration Statement

Letter from the SEC

Correspondence with the SEC

Amended Initial Registration Statement

Letter from the SEC

Registration (IPO) statement under Securities Act of 1933