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It's Official: Monday, February 2, Works as Last GUST Postmark Date (Have a Nice Weekend) (PDF)
Internal Revenue Service [IRS] 
Jan. 22, 2004
Excerpt: The Service has announced that it will treat GUST determination letter applications received by the Service, postmarked by the U.S. Postal Service, or recorded or marked as delivered to a designated private delivery service under IRC section 7504(f), by no later than February 2, 2004, as being timely filed in accordance with the January 31, 2004 deadline set forth in Rev. Proc. 2003-72.
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