This is an Administrative Penalty action pursuant to EPCRA Section 313 issued to Net Shapes, Inc. for self disclosed violations involving failure to timely submit Toxic Chemical Release Inventory reporting forms for nickel and chromium (reporting years 2001-2004) and for cobalt (reporting years 2001-2002, 2004). Respondent self disclosed the violations and pursuant to the EPA Audit Policy, Respondent met all criteria for 100% penalty mitigation. Therefore, the calculated penalty of $196,013 is reduced to zero penalty.