Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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Standard Instructions for Filing Forms under
the Securities Act of 1933, Securities Exchange Act of 1934, and Energy Policy and Conservation Act of 1975

Regulation S-K





Item 307 -- Disclosure Controls and Procedures



Disclose the conclusions of the registrant's principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the registrant's disclosure controls and procedures (as defined in Rule 13a-15(e) or Rule 15d-15(e) under the Exchange Act) as of the end of the period covered by the report, based on the evaluation of these controls and procedures required by paragraph (b) of Rule 13a-15 or Rule 15d-15 under the Exchange Act.


Regulatory History


67 FR 57276, 57287, Sept. 9, 2002; 68 FR 36636, 36663, June 18, 2003.



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