Integrated Disclosure System
for Small Business Issuers
Regulation S-B
Item 511 -- Other Expenses of Issuance and Distribution
Give an itemized statement of all expenses of
the offering, other than underwriting discounts and commissions. If any
of the securities are registered for sale by security holders, state how
much of the expenses the security holders will pay.
The itemized list should generally include registration fees,
federal taxes, state taxes and fees, trustees' and transfer agents' fees,
costs of printing and engraving, legal, accounting, and engineering fees
and any listing fees.
Include as a separate item any premium paid by the small business
issuer or any selling security holder on any policy to insure or indemnify
directors or officers against any liabilities they may incur in the registration,
offering, or sale of these securities.
Instruction to Item 511:
If the amounts of any items are not known, give estimates but identify
them as such.
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