General Rules and Regulations
promulgated
under the
Securities Exchange Act of 1934
Rule 12h-5 -- Exemption for Subsidiary Issuers of Guaranteed Securities and Subsidiary Guarantors
Any issuer of a guaranteed security, or guarantor
of a security, that is permitted to omit financial statements by Rule
3-10 of Regulation S-X is exempt from the requirements of Section 13(a)
or 15(d) of the Act.
Any issuer of a guaranteed security, or guarantor
of a security, that would be permitted to omit financial statements by Rule
3-10 of Regulation S-X, but is required to file financial statements in accordance
with the operation of Rule 3-10(g) of
Regulation S-X, is exempt from the requirements of Section 13(a) or 15(d)
of the Act.
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