FORM SC 13G
 
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
Under the Securities Exchange Act of 1934
(Amendment No. __)*
Spongetech Delivery Systems, Inc.
 
(Name of Issuer)
Common Stock, $0.001 par value per share
 
(Title of Class of Securities)
849109103
 
(CUSIP Number)
December 9, 2008
 
(Date of Event Which Requires Filing of this Statement)
Check the appropriate box to designate the rule pursuant to which this Schedule is filed:
  o   Rule 13d-1(b)
 
  þ   Rule 13d-1(c)
 
  o   Rule 13d-1(d)
*The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.
The information required in the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).
 
 
Page 1 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Joel L. Levin
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  Ohio
       
  5   SOLE VOTING POWER:
     
NUMBER OF   7,655,000
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   33,327,960
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   7,655,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  40,982,960
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  5.1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 2 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Ava Levin Educational Trust
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   1,100,000
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   1,100,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  1,100,000
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 3 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Mary Jane Levin
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   6,830,000
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   6,830,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  6,830,000
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 4 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Levin & Associates Co. LPA
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   425,000
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   425,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  425,000
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  CO

Page 5 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Thomas A. Muzilla
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   2,350,000
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   2,350,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  2,350,000
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 6 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Terence Ryan
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   138,000
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   138,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  138,000
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 7 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Susan Hunt Levin
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   1,847,000
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   1,847,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  1,847,000
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 8 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Guerman Nemirovski
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   3,207,786
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   3,207,786
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  3,207,786
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 9 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Reid Levin
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   424,341
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   424,341
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  424,341
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 10 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Laurence E. Saulino
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   200,000
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   200,000
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  200,000
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 11 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

Joel Trockman
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   6,344,700
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   6,344,700
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  6,344,700
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  Less than 1%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 12 of 17 pages

 

                     
CUSIP No.
  
849109103 
  

 

           
1   NAME OF REPORTING PERSON:

George R. Louis
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
  (a)   þ
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION:
   
  United States
       
  5   SOLE VOTING POWER:
     
NUMBER OF   0
       
SHARES 6   SHARED VOTING POWER:
BENEFICIALLY    
OWNED BY   10,461,133
       
EACH 7   SOLE DISPOSITIVE POWER:
REPORTING    
PERSON   10,461,133
       
WITH: 8   SHARED DISPOSITIVE POWER:
     
    0
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
   
  10,461,133
     
10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES:
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
   
  1.3%
     
12   TYPE OF REPORTING PERSON:
   
  IN

Page 13 of 17 pages

 

CUSIP No. 849109103
Item 1.
         
 
  (a)   Name of issuer: Spongetech Delivery Systems, Inc.
 
        
 
  (b)   Address of issuer’s principal executive offices:
 
        
 
      43 West 33rd St., Suite 600
 
      New York, New York 10001
Item 2.
         
 
  (a)   Name of person filing:
 
        
 
      1. Joel Levin
 
      2. Ava Levin Educational Trust
 
      3. Mary Jane Levin
 
      4. Levin & Associates Co., LPA
 
      5. Thomas A. Muzilla
 
      6. Terence Ryan
 
      7. Susan Hunt Levin
 
      8. Guerman Nemirovski
 
      9. Reid Levin
 
      10. Laurence E. Saulino
 
      11. Joel Trockman
 
      12. George R. Louis
         
 
  (b)   Address of principal business office, or, if none, residence:
             
 
    1.     Levin & Associates Co., LPA
 
          1301 East 9th St., Suite 1100
 
          Cleveland, OH 44114
 
            
 
    2.     The Ava Levin Educational Trust,
 
          Mary Jane Levin and
 
          Joel Levin
 
          2467 Stratford Road
 
          Cleveland Hts., OH 44118
 
            
 
    3.     Thomas A. Muzilla
 
          2996 Kingsley Road
 
          Shaker Hts., OH 44122
Page 14 of 17 Pages

 

 

CUSIP No. 849109103
             
 
    4.     Terence Ryan and
 
          Susan Hunt Levin
 
          2650 Fairmont Blvd.
 
          Cleveland Hts., OH 44106
 
            
 
    5.     Guerman Nemirovski
 
          14014 Shaker Boulevard, Apt. 502
 
          Shaker Hts., OH 44120
 
            
 
    6.     Reid Levin
 
          12469 Cedar Rd., Apt. 9
 
          Cleveland Hts., OH 44106
 
            
 
    7.     Laurence E. Saulino
 
          3123 North Martadale Drive
 
          Akron, OH 44333
 
            
 
    8.     Joel Trockman
 
          232 19th St., NW, #7410
 
          Atlanta, GA 30363
 
            
 
    9.     George R. Louis
 
          141 Finch Road
Ringwood, NJ 07456
  (c)   Citizenship:
 
  All individuals named in response to Item 2(a) are citizens of the United States of America. Levin & Associates Co., LPA is organized under the laws of the State of Ohio.
 
  (d)   Title of class of securities: Common Stock, $0.001 par value per share
 
  (e)   CUSIP Number: 849109103
Item 3.
    Not applicable.
Page 15 of 17 Pages

 

 

CUSIP No. 849109103
Item 4. Ownership.
(a) Amount beneficially owned:
Pursuant to a Shareholders Voting Agreement, dated December 9, 2008, Joel L. Levin, as a result of the voting power vested in him pursuant to such Agreement is deemed to beneficially own 40,982,960 shares of the common stock, par value $0.001 per share (the “Common Stock”), of Spongetech Delivery Systems, Inc. He has sole voting and dispositive rights as to 7,655,000 shares and shared voting rights as to 33,327,960 shares. Each of the other persons named in response to Item 2(a) is deemed to beneficially own the number of shares that each of them has dispositive rights thereto.
(b) Percent of class: 5.1%
(c) The following table sets forth, as of December 9, 2008, for each of the persons named in response to Item 2(a), the number of shares of Common Stock as to which such person has (i) sole power to vote or to direct the vote, (ii) shared power to vote or to direct the vote, (iii) sole power to dispose or to direct the disposition of, or (iv) shared power to dispose or to direct the disposition of:
                                 
    Power to Vote or to Direct   Power to Dispose or to Direct the
    the Vote   Disposition of
Name   Sole   Shared   Sole   Shared
Levin & Associates Co., LPA
     0       425,000       425,000       0  
Ava Levin Educational Trust
     0       1,100,000       1,100,000       0  
Mary Jane Levin
     0       6,830,000       6,830,000       0  
Joel Levin
     7,655,000       33,327,960       7,655,000       0  
Thomas A. Muzilla
     0       2,350,000       2,350,000       0  
Terence Ryan
     0       138,000       138,000       0  
Susan Hunt Levin
     0       1,847,000       1,847,000       0  
Guerman Nemirovski
     0       3,207,786       3,207,786       0  
Reid Levin
     0       424,341       424,341       0  
Laurence E. Saulino
     0       200,000       200,000       0  
Joel Trockman
     0       6,344,700       6,344,700       0  
George R. Louis
     0       10,461,133       10,461,133       0  
Item 5. Ownership of 5 Percent or Less of a Class.
     Not applicable.
Item 6. Ownership of More than 5 Percent on Behalf of Another Person.
     Not applicable.
Page 16 of 17 Pages

 

 

CUSIP No. 849109103
Item 7.   Identification and Classification of the Subsidiary which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
     Not applicable.
Item 8. Identification and Classification of Members of the Group.
     See Item 2(a) above.
Item 9. Notice of Dissolution of Group.
     Not applicable.
Item 10. Certification.
     By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect.
Page 17 of 17 Pages

 

 

SIGNATURES
     After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
Dated: December 9, 2008
         
     
      /s/ Joel L. Levin    
  Joel L. Levin   
                 
    LEVIN & ASSOCIATES CO., LPA    
 
                
 
          /s/ Joel L. Levin    
             
 
      By:   Joel L. Levin, President    
 
                
    AVA LEVIN EDUCATIONAL TRUST    
 
                
 
          /s/ Mary Jane Levin    
             
 
      By:   Mary Jane Levin, Trustee    
         
      /s/ Mary Jane Levin    
  Mary Jane Levin   
     
      /s/ Thomas A. Muzilla    
  Thomas A. Muzilla,   
     
      /s/ Terence Ryan    
  Terence Ryan   
     
      /s/ Susan Hunt Levin    
  Susan Hunt Levin   
     
      /s/ Guerman Nemirovski    
  Guerman Nemirovski   
     
      /s/ Reid Levin    
  Reid Levin   
     
      /s/ Laurence E. Saulino    
  Laurence E. Saulino   
     
      /s/ Joel Trockman    
  Joel Trockman   
     
      /s/ George Louis    
  George Louis   

 

 

EXHIBIT A
JOINT FILING AGREEMENT
This will confirm the agreement by and among the undersigned that the Schedule 13G filed with the Securities & Exchange Commission on or about the date hereof with respect to the beneficial ownership by the undersigned of the shares of Common Stock, par value $001 per share, of Spongetech Delivery Systems, Inc., a Delaware corporation, will be filed on behalf of each of the persons and entities named below in accordance with Rule 13d-1(k) under the Securities Exchange Act of 1934, as amended. This Agreement may be executed in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument.
         
     
            /s/ Joel L. Levin    
Dated: December 9, 2008  Joel L. Levin   
 
  LEVIN & ASSOCIATES CO., LPA  
 
        
            /s/ Joel L. Levin  
     
 
          By: Joel L. Levin, President  
 
        
  AVA LEVIN EDUCATIONAL TRUST  
 
        
            /s/ Mary Jane Levin  
     
 
          By: Mary Jane Levin, Trustee  
 
            /s/ Mary Jane Levin    
  Mary Jane Levin   
     
            /s/ Thomas A. Muzilla    
  Thomas A. Muzilla,   
     
            /s/ Terence Ryan    
  Terence Ryan   
     
            /s/ Susan Hunt Levin    
  Susan Hunt Levin   
     
            /s/ Guerman Nemirovski    
  Guerman Nemirovski   
     
             /s/ Reid Levin    
  Reid Levin   
     
             /s/ Laurence E. Saulino    
  Laurence E. Saulino   
     
            /s/ Joel Trockman    
  Joel Trockman   
     
            /s/ George Louis    
  George Louis