> **EDGAR^^ Release 8.5\
> ONLINEFORMS FILER MANUAL**
>
> **Volume III**
>
> **\
> **

![](media/image1.wmf){width="4.489583333333333in"
height="2.2291666666666665in"}

March 2003

**Notice**

This draft Filer Manual is provided as a service to our filing community
to alert you of upcoming changes to EDGAR and a new OnlineForms website.
Since this is a draft manual, the SEC retains the right to change any
part of this manual and some parts may change before the Release is made
final. The final version of the OnlineForms Filer Manual will be
available on March 15, 2003 from the SEC\'s public website.

Use this EDGAR® Filer Manual when making electronic filings with the
United States Securities and Exchange Commission (SEC or
\"Commission\"). See Rule 301 of Regulation S-T.

The EDGAR Filer Manual consists of three volumes. Volume I -- EDGARLink
Filer Manual discusses the requirements for submitting EDGAR filings.
Volume II -- N-SAR Supplement discusses the N-SAR application. Volume
III -- OnlineForms Filer Manual discusses the requirements for
submitting online filings.

Volume III of the EDGAR® Filer Manual is effective on:

**March 17, 2003**

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

For up-to-date information regarding filing-related topics, consult our
EDGAR Database website (*http://www.sec.gov*), the OnlineForms website
(*https://www.onlineforms.edgarfiling.sec.gov*), and the EDGAR Company
Database (*http://www.edgarcompany.sec.gov*).

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

EDGAR® and EDGARLink® are registered trademarks of the Securities and
Exchange Commission. All other product brand names mentioned in this
Filer Manual are trademarks or registered trademarks of their respective
holders.

**Preface**

Welcome to the Electronic Data Gathering, Analysis, and Retrieval
(EDGAR) system of the U.S. Securities and Exchange Commission (SEC).
EDGAR provides an electronic filing process for filers and filing agents
submitting documents under the Securities Act of 1933, the Securities
Exchange Act of 1934, the Public Utility Holding Company Act of 1935,
the Trust Indenture Act of 1939, and the Investment Company Act of 1940
(collectively, \"Acts\"). This manual explains how you can file
electronically with the SEC.

This Volume of the File Manual explains the process for creating and
submitting documents over the Internet using the OnlineForms website.
The OnlineForms website will verify filer identification, check that
required information is present, and allow filers or their agents, to
transmit online submissions to EDGAR for dissemination to the public.
You may view electronically submitted filings on EDGAR workstations in
the SEC\'s public reference room in Washington D.C., through commercial
dissemination services, or using the SEC\'s website on the World Wide
Web (http://www.sec.gov).

**What Filings are on EDGAR?**

You will find almost all filings by domestic and foreign companies and
third party schedules such as Schedules 13D, on EDGAR. Companies can
submit certain filings (e.g., Forms 11-K, and Forms 144) either
electronically or on paper.

**Rules Governing Forms and Filing Information**

EDGAR provides you with an electronic way to submit information to us.
It does not change the content of what you submit. Regulation S-T
mandates electronic submissions of filings by all domestic and foreign
registrants. Regulation S-T also provides the general requirements and
procedures for electronic filing. You may find copies of Regulation S-T
in the Federal Register and the Code of Federal Regulations (17 CFR Part
232) in our Public Reference Rooms. You will also find Regulation S-T
under the Division of Corporation Finance area on the SEC\'s website
(www.sec.gov) under Forms and Associated Regulations, EDGAR.

We have identified the following other laws and releases that affect
online submissions and electronic filing. You may obtain copies of this
material from our SEC website (*www.sec.gov*).

-   Securities and Exchange Commission Authorization Act of 1987 \--
    Public Law 100‑181 (December 4, 1987). (Section 35A of Securities
    Exchange Act of 1934.)

-   Releases:

##########  {#section .unnumbered}

+------------------+---------------------------------------------------+
| 33-8170          | Mandated Electronic Filing and Website Posting    |
|                  | for Forms 3, 4, and 5                             |
+------------------+---------------------------------------------------+
| 34-47069         |                                                   |
+------------------+---------------------------------------------------+
| 35-27627         |                                                   |
+------------------+---------------------------------------------------+
| Issued 12/10/02  |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8177          | Rules for additional disclosure and certification |
|                  | requirements.                                     |
+------------------+---------------------------------------------------+
| 24-47235         |                                                   |
+------------------+---------------------------------------------------+
| Issued 1/23/03   |                                                   |
+------------------+---------------------------------------------------+
| Effective 30     |                                                   |
| days after       |                                                   |
| publication in   |                                                   |
| the Federal      |                                                   |
| Register         |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8009          | Mandated EDGAR Filing for Foreign Issuers.        |
+------------------+---------------------------------------------------+
| Issued 5/14/02   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 5/24/02          |                                                   |
|                  |                                                   |
| and 11/4/02      |                                                   |
+------------------+---------------------------------------------------+
| (67 FR 36677)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8007          | Updated version of the EDGARLink software.        |
+------------------+---------------------------------------------------+
| Issued 9/17/01   |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 49829)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7999          | Next stage of EDGAR Modernization.                |
+------------------+---------------------------------------------------+
| Issued 7/30/01   |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 42941)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7933          | Next stage of EDGAR Modernization.                |
+------------------+---------------------------------------------------+
| Issued 1/16/01   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 2/02/01          |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 8764)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7855          | Rules for the next stage of EDGAR Modernization.  |
+------------------+---------------------------------------------------+
| Issued 4/24/00   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 5/30/00          |                                                   |
+------------------+---------------------------------------------------+
| Effective        | Diskette submissions not accepted.                |
| 7/10/00          |                                                   |
+------------------+---------------------------------------------------+
| Effective 1/1/01 | Financial Data Schedule requirement removed.      |
+------------------+---------------------------------------------------+
| (65 FR 24788)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7789          | Adopted updated filing form types in Filer        |
|                  | Manual.                                           |
+------------------+---------------------------------------------------+
| Issued 1/20/00   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 1/24/00          |                                                   |
+------------------+---------------------------------------------------+
| (65 FR 3123)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7755          | CompuServe discontinued electronic mail service.  |
+------------------+---------------------------------------------------+
| Issued 10/07/99  |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 10/16/99         |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 56430)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7684          | Rules for the first stage of EDGAR modernization  |
|                  | adopted.                                          |
+------------------+---------------------------------------------------+
| Issued 5/17/99   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 6/28/99          |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 27888)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 34-40934         | Electronic filing of Form 13F made mandatory.     |
+------------------+---------------------------------------------------+
| Issued 1/12/99   |                                                   |
+------------------+---------------------------------------------------+
| Compliance date  |                                                   |
| 4/1/99           |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 2834)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7472          | Commission will no longer accept, in paper,       |
|                  | filings required to be submitted electronically,  |
|                  | except in a hardship situation.                   |
+------------------+---------------------------------------------------+
| Issued 10/24/97  |                                                   |
+------------------+---------------------------------------------------+
| Effective 1/1/98 |                                                   |
+------------------+---------------------------------------------------+
| (62 FR 58647)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7427          | Minor and technical rule amendments, including    |
|                  | the elimination of transition rules applicable to |
|                  | the phase-in period.                              |
+------------------+---------------------------------------------------+
| Issued 7/1/97    |                                                   |
+------------------+---------------------------------------------------+
| (62 FR 36450)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7122          | Rules and phase-in schedule made final. Final     |
|                  | phase-in lists published. Minor rule amendments   |
|                  | adopted                                           |
+------------------+---------------------------------------------------+
| Issued 12/19/94  |                                                   |
+------------------+---------------------------------------------------+
| (59 FR 67752)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-6977          | Interim rules applicable to electronic filing in  |
|                  | general, and specifically to the Division of      |
|                  | Corporation Finance filers.                       |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14628)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| IC-19284         | Interim rules specific to investment companies.   |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14848)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 35-25746         | Interim rules specific to public utility holding  |
|                  | companies.                                        |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14999)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-6980          | Rules relating to payment of filing fees to the   |
|                  | SEC\'s lockbox in Pittsburgh, Pennsylvania.       |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 15009)    |                                                   |
+------------------+---------------------------------------------------+

Table of Contents

[1. Introduction to the ONLINEFORMS Filer Manual and EDGAR
1-1](#introduction-to-the-onlineforms-filer-manual-and-edgar)

[1.1 Organization of this Manual 1-1](#organization-of-this-manual)

[1.1.1 Conventions Used in the Filer Manual
1-2](#conventions-used-in-the-filer-manual)

[1.2 The EDGAR OnlineForms Website Updates
1-2](#the-edgar-onlineforms-website-updates)

[1.2.1 Release 8.5 OnlineForms Website Updates
1-3](#release-8.5-onlineforms-website-updates)

[1.2.2 EDGAR OnlineForms Website 1-3](#edgar-onlineforms-website)

[1.2.3 Web Browser 1-3](#web-browser)

[1.2.4 Filing Transmission Methods 1-3](#filing-transmission-methods)

[1.2.5 Viewing Submission Status 1-3](#viewing-submission-status)

[1.2.6 Changing Company Information 1-4](#changing-company-information)

[1.2.7 Downloading Return Copies 1-4](#downloading-return-copies)

[1.3 Preparing to Become an EDGAR Filer
1-4](#preparing-to-become-an-edgar-filer)

[1.3.1 Filing a Form ID with the SEC to Get Your Access Codes
1-4](#filing-a-form-id-with-the-sec-to-get-your-access-codes)

[1.3.2 EDGAR Hardware and Software Requirements
1-8](#edgar-hardware-and-software-requirements)

[1.3.3 Receiving E-Mail Status of Filings from the SEC
1-9](#receiving-e-mail-status-of-filings-from-the-sec)

[1.3.4 Properly Prepare and Maintain Documents
1-10](#properly-prepare-and-maintain-documents)

[1.4 How to Obtain the EDGAR OnlineForms Filer Manual
1-10](#how-to-obtain-the-edgar-onlineforms-filer-manual)

[1.4.1 Hours of Operation 1-11](#hours-of-operation)

[1.4.2 Filing Date of Electronically Transmitted Submissions
1-11](#filing-date-of-electronically-transmitted-submissions)

[1.4.3 Where to Send Paper Filings 1-11](#where-to-send-paper-filings)

[1.5 Getting Help with EDGAR 1-11](#getting-help-with-edgar)

[1.5.1 Getting Help with the Content of Filings or
Exemptions/Adjustments
1-11](#getting-help-with-the-content-of-filings-or-exemptionsadjustments)

[1.5.2 Frequently Asked Questions 1-12](#frequently-asked-questions)

[2. Getting Started Using ONLINEFORMS WEBSITE
2-1](#getting-started-using-onlineforms-website)

[2.1 Introduction to Web Browsers 2-1](#introduction-to-web-browsers)

[2.1.1 Browser Differences 2-1](#browser-differences)

[2.2 Accessing OnlineForms Website 2-2](#accessing-onlineforms-website)

[2.2.1 Logging into OnlineForms Website
2-2](#logging-into-onlineforms-website)

[2.3 Navigating EDGAR 2-3](#navigating-edgar)

[2.3.1 Information Exchange 2-4](#information-exchange)

[2.3.2 Support 2-5](#support)

[3. Preparing and Transmitting Online Submissions to EDGAR
3-1](#preparing-and-transmitting-online-submissions-to-edgar)

[3.1 Online Ownership Processing 3-1](#online-ownership-processing)

[3.1.1 Legacy Ownership Processing 3-1](#legacy-ownership-processing)

[3.1.2 Modernized Section 16 Ownership Processing
3-1](#modernized-section-16-ownership-processing)

[3.1.3 OnlineForms Data Gathering Model
3-1](#onlineforms-data-gathering-model)

[3.1.4 Creating an Online Section 16 Ownership Submission
3-2](#creating-an-online-section-16-ownership-submission)

[4. REDUCED-CONTENT XML SUBMISSIONS
4-1](#reduced-content-xml-submissions)

[4.1 Preparing Reduced-Content XML Submissions
4-1](#preparing-reduced-content-xml-submissions)

[4.1.1 Test and Live Submissions 4-1](#test-and-live-submissions)

[4.2 Transmitting Reduced-Content XML Submissions
4-1](#transmitting-reduced-content-xml-submissions)

[4.2.1 Transmit Reduced-Content XML as a Test Submission
4-2](#transmit-reduced-content-xml-as-a-test-submission)

[4.2.2 Transmit Reduced-Content XML as a Live Submission
4-3](#transmit-reduced-content-xml-as-a-live-submission)

[4.2.3 Transmission Status 4-4](#transmission-status)

[5. Additional ONLINE Features 5-1](#additional-online-features)

[5.1 Accessing Submission and Company Information
5-1](#accessing-submission-and-company-information)

[5.2 Submission Information 5-2](#submission-information)

[5.2.1 Retrieving Submission Notification
5-2](#retrieving-submission-notification)

[5.3 Company Information 5-5](#company-information)

[5.3.1 Edit Company Information 5-6](#edit-company-information)

[5.4 Return Copy Support 5-8](#return-copy-support)

[5.4.1 Retrieving a Return Copy 5-8](#retrieving-a-return-copy)

[5.5 Logging in with a Different CIK
5-12](#logging-in-with-a-different-cik)

[6. PREPARING SUPPLEMENTAL EDGAR DOCUMENTS
6-1](#preparing-supplemental-edgar-documents)

[6.1 Introduction 6-1](#introduction)

[6.2 Terminology 6-1](#terminology)

[6.3 ASCII 6-4](#ascii)

[6.3.1 Character Code Requirements Differ by Submission Medium
6-4](#character-code-requirements-differ-by-submission-medium)

[6.3.2 EDGAR Recognizes a Limited Set of Keyboard Characters
6-4](#edgar-recognizes-a-limited-set-of-keyboard-characters)

[6.3.3 Why the EDGAR System Recognizes Only Standard Character Sets
6-5](#why-the-edgar-system-recognizes-only-standard-character-sets)

[6.3.4 How the Requirement for ASCII Affects Word Processing
6-5](#how-the-requirement-for-ascii-affects-word-processing)

[6.3.5 About HTML 6-6](#about-html)

[6.3.6 Common Symbols that EDGAR Does Not Recognize
6-6](#common-symbols-that-edgar-does-not-recognize)

[6.3.7 System Inserts \"\^\" For Unrecognized Characters
6-7](#system-inserts-for-unrecognized-characters)

[6.4 Description of ASCII/SGML Tags 6-7](#description-of-asciisgml-tags)

[6.5 Tag Construction 6-7](#tag-construction)

[6.6 How Tags are Used 6-7](#how-tags-are-used)

[6.6.1 Field Values are Filer-Supplied Information
6-8](#field-values-are-filer-supplied-information)

[6.7 Tags Used Within a Document 6-9](#tags-used-within-a-document)

[6.8 Non-Public and Confidential Information
6-11](#non-public-and-confidential-information)

[6.9 How To Create a Correspondence Document
6-11](#how-to-create-a-correspondence-document)

[6.10 Formatting Tables Wider than 80 Characters
6-11](#formatting-tables-wider-than-80-characters)

[6.10.1 Guidelines for Presentation of Tables
6-11](#guidelines-for-presentation-of-tables)

[6.10.2 Table Tags 6-12](#table-tags)

[6.10.3 Formatting Examples of Wide Tables
6-13](#formatting-examples-of-wide-tables)

[6.11 Statutory Signatures 6-16](#statutory-signatures)

[6.12 Powers of Attorney and Consents of Experts
6-16](#powers-of-attorney-and-consents-of-experts)

[7. Instructions for Attaching HTML Documents to Electronic Submissions
7-1](#instructions-for-attaching-html-documents-to-electronic-submissions)

[7.1 Overview 7-1](#overview)

[7.2 Acceptable HTML Document Tags 7-3](#acceptable-html-document-tags)

[7.3 Acceptable HTML Tags within a Document Body
7-4](#acceptable-html-tags-within-a-document-body)

[7.4 HTML Tags that are NOT Supported by EDGAR
7-6](#html-tags-that-are-not-supported-by-edgar)

[7.5 Acceptable Attributes for EDGAR HTML Tags
7-6](#acceptable-attributes-for-edgar-html-tags)

[7.6 Extended Character Sets within HTML Documents
7-8](#extended-character-sets-within-html-documents)

[7.7 Template for an Attached HTML Document
7-10](#template-for-an-attached-html-document)

[7.8 ASCII or SGML Functionality to be Preserved within HTML Documents
7-10](#ascii-or-sgml-functionality-to-be-preserved-within-html-documents)

[7.9 ASCII or SGML Functionality Not Supported within HTML Documents
7-11](#ascii-or-sgml-functionality-not-supported-within-html-documents)

[7.10 SEC Recommendations on Preparing Submissions with HTML Documents
7-12](#sec-recommendations-on-preparing-submissions-with-html-documents)

[A. Online Submission Types Accepted for Electronic Filing
A-1](#online-submission-types-accepted-for-electronic-filing)

[B. Messages Reported by EDGAR B-1](#messages-reported-by-edgar)

[C. Paper Forms for Electronic Filing
C-1](#paper-forms-for-electronic-filing)

[D. Glossary of Commonly Used Terms, Acronyms, and Abbreviations
D-1](#glossary-of-commonly-used-terms-acronyms-and-abbreviations)

# Introduction to the ONLINEFORMS Filer Manual and EDGAR

## Organization of this Manual

This volume is divided into chapters and appendices. The paragraphs and
subparagraphs are numbered for easy reference (e.g., 1.2, 2.6.1). When
necessary, chapters have been further divided into Sections (e.g., 4‑A).

The chapters of this volume primarily refer to the preparation of EDGAR
submissions. Chapter 7 describes the characteristics and limitations of
Hypertext Markup Language (HTML) documents.

The following outline shows you where to find information in this
volume. An index is also provided at the end of this document.

**CHAPTER 1 ‑‑ Introduction to the OnlineForms Filer Manual and EDGAR**

**CHAPTER 2 ‑‑ Getting Started Using OnlineForms Website**

**CHAPTER 3 ‑‑ Preparing and Transmitting Online Submissions to EDGAR**

**CHAPTER 4 ‑‑ Reduced-Content XML Submissions**

**CHAPTER 5 ‑‑ Additional Online Features**

**CHAPTER 6 -- Preparing Supplemental EDGAR Documents**

**CHAPTER 7 \-- Instructions for Attaching HTML Documents to Electronic
Submissions**

**APPENDICES:**

**A Online Submission Types Accepted for Electronic Filing**

This appendix provides a description of all the EDGAR submission types
that are available for online filing.

**B Messages Reported by EDGAR**

This appendix provides information on acceptance, suspension, and EDGAR
error messages, including all HTML/PDF error messages.

**C Paper Forms for Electronic Filing**

> Form ID Uniform Application for Access Codes to File on EDGAR
>
> Form SE Form for Submission of Paper Format Exhibits by Electronic
> Filers
>
> Form TH Notification of Reliance on Temporary Hardship Exemption

**D Glossary of Commonly Used Terms, Acronyms, and Abbreviations**

This glossary contains terms acronyms, and abbreviations used in the
Filer Manual and the OnlineForms website.

### Conventions Used in the Filer Manual

As you read this volume you should notice attributes assigned to certain
types of text:

-   Instructions to press a key on a keyboard or click a button on the
    screen appear in square brackets and in title case:

```{=html}
<!-- -->
```
-   Press \[Enter\]

-   Click \[Module/Segment\]

```{=html}
<!-- -->
```
-   Titles of check, dialog, and list boxes, fields, functions, options,
    processes, queries, reports, screens, tables and windows appear in
    title case:

```{=html}
<!-- -->
```
-   Submission Type list box

-   Name field

-   Company Information query

-   Return Copy check box

```{=html}
<!-- -->
```
-   Menus, menu options, radio buttons, and statuses appear in title
    case and have double quotation marks around them:

```{=html}
<!-- -->
```
-   "Test Filing" radio button

-   from the "Edit" menu, select "Copy"

-   "Busy" status

```{=html}
<!-- -->
```
-   Directories and file names appear bolded:

```{=html}
<!-- -->
```
-   the **C:\\temp** directory

-   **power_of_attny.txt**

```{=html}
<!-- -->
```
-   Keystroke combinations appear between less-than and greater-than
    brackets and in upper case:

```{=html}
<!-- -->
```
-   \<ALT-TAB\>

-   \<CTRL-C\>

```{=html}
<!-- -->
```
-   Internet Hyperlinks appear underlined:

```{=html}
<!-- -->
```
-   [Home]{.underline}

## The EDGAR OnlineForms Website Updates

This section highlights the OnlineForms website changes for the various
releases since the OnlineForms website was established.

### Release 8.5 OnlineForms Website Updates

In March 2003, EDGAR Release 8.5 established the initial OnlineForms
website for preparation and transmission of online Ownership forms.

### EDGAR OnlineForms Website

The OnlineForms website is no different than most other websites that
you now visit. It uses the same browser-based application software and
transmission methods as the other sites and you probably will be able to
submit filings to EDGAR from the website with \[few\] or no changes in
your hardware or software configurations. You can access the OnlineForms
website using a Universal Resource Locator (URL) code
*(https://www.onlineforms.edgarfiling.sec.gov)*.

**Note:** Please remember to enter **https**. You will not be able to
access the OnlineForms website without the \"**s**\" designation.

We require that your browser support Java script.

### Web Browser

The OnlineForms website only works with the two industry standard web
browsers. We recommend you use Netscape version 4.0 or later, or
Internet Explorer version 5.0. The use of browsers is discussed in
Chapter 3.

**Note:** The OnlineForms website is incompatible with Netscape version
6.0.

### Filing Transmission Methods

The only transmission method to access EDGAR via the OnlineForms website
is through the Internet. It is your decision as to the best means to
access the Internet. EDGAR accepts transmissions from any Internet
source, so you can decide which Internet Service Provider (ISP) best
suits your needs.

### Viewing Submission Status

Filers may access the OnlineForms website to check on the status of
their submissions. For details on checking your submission status please
refer to Chapter 5, Submission Information. You will only be permitted
to view the status of submissions that you have submitted. You may also
choose to use E-Mail for your submission confirmation.

### Changing Company Information

**It is the obligation of the registrant to keep their information on
EDGAR current and valid**. You can update your company information on
the OnlineForms website by entering your company information on the Edit
Company Information page. All changes to your company information are
made immediately except for changes to your company\'s name. Our Filer
Support staff needs to review any change to your company\'s name. For
details on changing your company information, please refer to Chapter 5,
Edit Company Information.

You can also change your CIK Confirmation Code (CCC) and password using
the OnlineForms website. For details on changing your password, please
refer to Chapter 5, Changing your Password. For details on changing your
CCC, please refer to Chapter 5, Changing your CCC.

### Downloading Return Copies

Requested Return Copies can be downloaded from the OnlineForms website.
For details on downloading Return Copies, please refer to Chapter 5,
Return Copy Support.

## Preparing to Become an EDGAR Filer

To become an EDGAR filer, you must:

-   Fax a Form ID application to the SEC to get your access codes. **You
    cannot access the website without your codes**.

-   Obtain EDGAR-compatible hardware (computer equipment) and software.

-   Secure an ISP for access to the Internet.

### Filing a Form ID with the SEC to Get Your Access Codes

Before you can use the EDGAR system, you must file a Form ID to register
as an EDGAR filer. An EDGAR filer can be a registrant, a third-party
non-registrant filer, a third-party agent filing for another individual
or entity, or a training agent. EDGAR filers may send submissions on
their own behalf or use a filing agent. Training agents may only send
test submissions. **A duly authorized person, such as a partner,
president, treasurer, corporate secretary, officer, or director, must
sign the Form ID. Section 16 filers may have someone with their power of
attorney sign the Form ID**. Filing agents such as financial printers
cannot sign this Form on behalf of the issuer unless they are
specifically authorized to do so in writing. The written documentation
should accompany the Form ID.

All requests for Access Codes for EDGAR on Form ID (SEC 2084) must only
come via Fax. Our Fax numbers are (202) 504-2474 and (703) 914-4240. We
will not return a hard copy of the access codes through the mail but
instead will notify you of the codes via telephone call or Fax. If you
would like a written confirmation of the codes, please include a Fax
number on your request.

As an applicant for EDGAR access codes, you must indicate whether you
are a filer, filing agent, or training agent as defined in Part I of the
Form ID General Instructions. If you plan to file on EDGAR in more than
one capacity, a separate Form ID must be completed and submitted for
each capacity. For example, if you want to make EDGAR submissions as a
registrant, and as a filing agent, and as a training agent, you must
submit a separate Form ID for each filing capacity. You will receive
three separate sets of CIKs and access codes.

You will find a Form ID in Appendix C of this volume. You can also print
an electronic copy of the various EDGAR-related forms (e.g., Form ID,
Form ET, Form SE) from the *www.sec.gov* website. You can also request
additional copies from the SEC's Publications Office by calling (202)
942-4040, or by making a written request to the following address:

ATTN: Publications Branch

US Securities and Exchange Commission

Mail Stop 3C40

450 5th Street, NW

Washington, DC 20549

You must fax a Form ID to the following office:

US Securities and Exchange Commission

ATTN: Filer Support

\(202\) 504-2474

> **or**

\(703\) 914-4240

You may contact Filer Support (202) 942-8900 if you require additional
information.

When we process the completed form, you will receive the following five
access codes:

-   CIK \-- Central Index Key:

    The CIK is a number that we assign to each entity that submits
    filings to us. Use of the CIK allows us to differentiate between
    filing entities with similar names. A CIK is used to identify all
    filers, both EDGAR and non-EDGAR. Individuals should use their own
    CIK number and password each time they file with EDGAR, even if
    their filings relate to different registrants.

```{=html}
<!-- -->
```
-   Using the CIK to Login and Identify Submitter Registrants:

    The CIK is the one EDGAR access code that is available to the
    public. In EDGAR, the CIK is used with a password for login
    identification (sometimes referred to as a login CIK). This
    identifies the submitter, which could be a registrant, a
    non-registrant, a filing agent, or a training agent. The CIK is also
    used with the CCC in submission headers to identify the registrant.
    The CIK is a permanent identifier; you may not change it. You can
    login to EDGAR using any valid CIK-password combination. The login
    CIK will be part of the accession number for the submission.

```{=html}
<!-- -->
```
-   CCC \-- CIK Confirmation Code:

    The CCC is a code of eight characters having at least one number
    (0-9) and at least one special character (@, #, \$, \*). The CCC is
    case-sensitive and you must use it exactly as created, either in
    upper or lower case. Because the CCC is case-sensitive, if you use
    lower case letters when the CCC is created or changed, you must use
    lower case letters when entering the CCC in submission headers. To
    avoid confusion, we do not use the number 1 (one), the lower-case
    letter "l" (el), the number 0 (zero), or the capital letter O (oh)
    in assigning codes. We suggest that you also avoid using these
    numbers and letters when changing your CCC. You will need both a CIK
    and its corresponding CCC to submit a filing.

```{=html}
<!-- -->
```
-   Releasing the CCC To Filing Agents and Financial Printers:

    If you use a filing agent, you may release the CCC to your agent
    because you must include a CCC in your submission. When a
    third-party agent submits a filing for you, the agent uses its own
    login CIK and password to establish authorization to make a
    submission. However, the agent must use your CIK and CCC in your
    submission in order to identify you as the entity for which the
    submission is being made.

-   Changing Your CCC:

    Although we initially assign a CCC to you, there will be times when
    you should change it. To ensure only you know your CCC, you should
    change your CCC (1) before you use EDGAR the first time, and (2)
    after a third-party filing agent has used it for a submission on
    your behalf. You will find procedures for changing the CCC in
    Chapter 5.

```{=html}
<!-- -->
```
-   Password**:**

    The password is a code of eight characters having at least one
    number (0-9) and at least one special character (@, #, \$, \*). The
    password is case-sensitive and you must use it exactly as created,
    either in upper or lower case. You use it in combination with a CIK
    to identify the entity making a submission. Since a CIK is public
    information, a second, confidential code is necessary to ensure that
    whoever is sending a submission to EDGAR is authorized to do so. You
    must enter both a CIK and a password to access EDGAR. The CIK is
    public and you may give it and the CCC to your agent to make
    submissions on your behalf, but you should hold the password in
    strictest confidence.

```{=html}
<!-- -->
```
-   Changing Your Password:

    Although we will assign a password to you, you should change that
    password before beginning to use the system. You will find
    procedures for changing a password in Chapter 5. To change a
    password, you must use a Password Modification Authorization Code
    (PMAC). You should change your password periodically. **Your
    password will expire 12 months after it was created or last
    changed.** If you are locked out of EDGAR because your password has
    expired, you must fill out another Form ID, so be sure you keep your
    password up-to-date.

```{=html}
<!-- -->
```
-   PMAC \-- Password Modification Authorization Code

    You must use the PMAC to authorize a change of password. The PMAC is
    a code of eight characters having at least one number (0-9) and at
    least one special character (@, #, \$, \*). The PMAC is
    case-sensitive and you must enter it exactly as created, in lower
    case. We create the PMAC in lower case only. It is a very private
    code that we assign and then send to you, and only one or two
    persons in an organization should know this code. To request a new
    PMAC, you must submit an amended Form ID marked "Request for New
    PMAC." We will process your request and fax or E-Mail the PMAC to
    you. The CIK is public and you may give it and the CCC to your agent
    to make submissions on your behalf, but you should hold the PMAC in
    strictest confidence.

We send EDGAR access codes promptly when you request them. During filing
peaks this may take longer than usual. If you forget any of your codes,
Filer Support can only issue you new codes and you must submit an
amended Form ID.

If you have problems locating a Form ID, or if you do not receive access
codes after submitting a Form ID, please call Filer Support Staff at
(202) 942-8900 for help. Plan ahead to become an EDGAR filer and apply
for access codes early.

**The SEC does not keep these codes on file**. It is the responsibility
of the individual designated in Part III on the Form ID to provide these
codes to the EDGAR filing parties, and to keep the codes secure. Section
16 filers must provide their EDGAR codes to their EDGAR contact at each
of the companies for which they are insiders. Only ONE set of EDGAR
codes will be valid for each individual, so it is essential that all
relevant companies be given the codes. Only one Form ID should be
submitted for a registrant.

#### Keep Assigned Access Codes Private 

To protect the integrity and security of the data you send, you must
limit the number of people who know your CCC, password, and PMAC.

### EDGAR Hardware and Software Requirements

You will need certain hardware and software to use the OnlineForms
website to prepare and transmit online submissions to EDGAR. You can
only transmit an online submission using the Internet. The following
list states the recommended minimum requirements:

-   Windows compatible PC

-   Monitor (color recommended, but not required)

-   Printer

-   Internet browser: Netscape Navigator version 4.0 or higher or
    Internet Explorer version 5.0 or higher and supporting 128-bit
    cipher strength. Java should be enabled in the browser. EDGARLink
    and the OnlineForms website **do not** support Netscape 6.0

-   Word processing or spreadsheet applications having the option to
    save documents as standard ASCII or HTML text

-   Internet access

-   Adobe Acrobat Reader version 4.0 or higher

#### Software Requirements 

To run a standard Web browser and the Modernized EDGARLink application,
you will need to use a 32-bit version of the Windows Operating System.
Windows '95 version B or higher, '98, NT, or 2000 meets this 32-bit
standard. If your operating system is something other than Windows, you
may be able to access EDGAR using the Windows emulator.

For more information about using the Web browser, see Chapter 2.

#### Operating Requirements

You will need space for storing the text of submission documents.

#### Internet Communication to OnlineForms Website

To access the OnlineForms website, you must first setup a connection
through an Internet Service Provider (ISP). You should be aware that
using the Internet is not without risk. Since many filers use the
Internet on a day-to-day basis, they may assume that this filing path is
always available. This is not always the case. Because the Internet
consists of interconnecting communications equipment owned by many
different companies and each essential to the delivery of your
communications, the SEC [cannot]{.underline} guarantee your Internet
connection.

The SEC has designed the EDGAR system to provide redundancy. If there
are problems with the SEC's Internet connection we will reroute traffic
through other available routes. The newer your browser and operating
system, the more effective your platform may be in sensing those route
changes and responding to them. We recommend upgrading your browser and
operating system to configurations that take advantage of more modern
Internet technologies. We have tested the following configurations:

-   Windows 2000 with Internet Explorer 5.0 and 5.01

-   Windows NT 4.0 (Service Pack Six) with Internet Explorer 5.003

If your filing is critical, allow for potential Internet system outages
by making your filing early. If this is not possible, then a backup
transmission plan is essential. Consider having lines from more than one
Internet Service Provider or multiple path lines from a single service
provider.

Use your Internet browser, Netscape, or Internet Explorer, to access
EDGAR by entering the OnlineForms website URL:
[*https://www.onlineforms.edgarfiling.sec.gov*](https://www.edgarfiling.sec.gov/)
in the address location field or in the Open Location window.

When you log into the OnlineForms website you can assemble and transmit
submissions, transmit reduced content submissions, or use any of the
other additional online features.

### Receiving E-Mail Status of Filings from the SEC

You cannot be sure EDGAR has accepted your submission unless you receive
an acceptance message. You have not made an official filing unless your
acceptance message includes a filing date. You can have EDGAR send
acceptance or suspense messages to your Internet electronic mail
(E-Mail) address.

#### How EDGAR Uses the Internet for E-Mail

EDGAR will forward acceptance and suspense messages to all filing
entities with valid E-Mail addresses. As an EDGAR filer, you are
entirely responsible for setting up a valid Internet address through an
ISP. Internet access rates vary per ISP.

Please note the following information about the EDGAR Internet services:

-   With an Internet address, you can receive timely information
    regarding the acceptance or suspension of your filing

-   All Internet addresses have a maximum length of 80 characters. Only
    valid EDGAR characters are accepted for Internet addresses. We also
    recommend that you do not use the double quote (\") character in an
    Internet address

##### How to Order Internet Service

Contact a local ISP for information on obtaining Internet access for
general and EDGAR use. We do not recommend or prefer any individual ISP.

##### How Mail Is Addressed to the Internet Address

EDGAR sends acceptance and suspense messages to a valid Internet E-Mail
address that you list in your Company Contact Information on the
OnlineForms website. In addition, your company contact Internet E-Mail
address will always receive an acceptance/suspense message when you
submit a filing. If you wish to permanently change the E-Mail address,
then edit the Company Contact Information form on the OnlineForms
website. For more details, please refer to Chapter 5, Edit Company
Information.

**Note:** If you update your Company Contact Information to include an
Internet E-Mail address for electronic notification, that address
becomes the default notification address, and EDGAR sends all subsequent
automatic filing notifications to that address. You may make subsequent
changes to an Internet address in one of two ways: 1) submit an amended
Form ID via fax, where our Filer Support Staff will then make the change
manually, or 2) edit the E-Mail address on the OnlineForms website. You
can have only [one]{.underline} E-Mail address stored in the EDGAR
Company Contact Information.

When submitting filings after 5:30 p.m., Eastern Time, we recommend that
you retrieve submission information from the OnlineForms website to
determine your submission status.

**Note:** Requested Return Copies are not sent via E-Mail address. You
can only download requested Return Copies via the OnlineForms website.

### Properly Prepare and Maintain Documents

When you prepare an ASCII document for your submission, you must limit
line width to 80 characters for text and 132 characters for tabular
material (between table tags). For details on preparing EDGAR documents
please refer to Chapter 6 Preparing Supplemental EDGAR Documents.

Keep a manually signed signature page (or equivalent document) on file
for five years. For details on signatures please refer to Chapter 6,
Signatures for Electronic Filings.

## How to Obtain the EDGAR OnlineForms Filer Manual 

You can download the latest version of the OnlineForms Filer Manual from
our website (*www.sec.gov*). The Filer Manual is also available in HTML
format on the OnlineForms website.

**Warning:** When you login to the OnlineForms website, please read the
Welcome Page. It contains information about EDGAR filing requirements,
activities, and updates to the website.

### Hours of Operation

EDGAR accepts direct transmissions of electronic submissions each
business day, Monday through Friday, from 8:00 a.m. to 10:00 p.m.,
Eastern Time. Transmissions started but not completed by 10:00 p.m.
Eastern Time may be canceled, and you may have to re-submit on the next
business day.

### Filing Date of Electronically Transmitted Submissions

If you begin direct transmission of a live submission after 5:30 p.m.
Eastern time and the submission is accepted, it will have a filing date
as of 8:00 a.m. the next business day.

**Note:** Remember that submission transmission does not begin until
EDGAR receives the first byte of a transmission. When you make a
time-sensitive submission, allow time for setup of your Internet
connection, completing and verifying the submission, and the start of
the transmission.

### Where to Send Paper Filings

Official filings made in paper as a result of a hardship exemption
should be accompanied by Form TH and mailed to the following address:

[Headquarters Location]{.underline}

ATTN: Filing Desk

US Securities and Exchange Commission

Mail Stop 1-4, Room 1004

450 5th Street, NW

Washington, DC 20549

## Getting Help with EDGAR 

For general filing and technical information or help with the
OnlineForms website, contact our Filer Support Staff in the Office of
Filings and Information Services.

Filer Support Staff can help you each business day from 7:00 a.m. to
7:00 p.m., Eastern time. You may reach them at (202) 942-8900 for help.

### Getting Help with the Content of Filings or Exemptions/Adjustments

For non-technical filing questions including filing content, hardship
exemption requests, and filing date adjustments, contact the EDGAR
Support Staff in the Divisions of Corporation Finance or Investment
Management during normal business hours 9:00 a.m. to 5:30 p.m., Eastern
time.

If you need help with Corporation Finance filings, contact the Office of
EDGAR and Information Analysis in the Division of Corporation Finance at
(202) 942-2940.

If you need help with investment company filings, contact the Division
of Investment Management at (202) 942-0978.

If you need help with Public Utility Holding Company Act filings,
contact the Office of Public Utility Regulation, Division of Investment
Management at (202) 942-0558.

### Frequently Asked Questions

Since we opened the Operational EDGAR system for testing on May 1, 1991,
EDGAR filers have called Filer Support with a variety of questions about
EDGAR. Below are some of the more frequently asked questions and
answers.

  ---------------------------------------------------------------------------
  **Questions**             **Answers**
  ------------------------- -------------------------------------------------
  How do I reach the        You can reach this site by using the OnlineForms
  OnlineForms website?      website URL which is
                            *https://www.onlineforms.edgarfiling.sec.gov*.
                            Please bookmark this site the next time you visit
                            it.

  Which Web browser shall I We recommend using one of the industry standard
  use?                      Web browsers, either Microsoft Internet Explorer
                            5.0 or later, or Netscape 4.0x - 4.7x. EDGAR does
                            not support other browsers, such as Netscape 6.0
                            and AOL, at this time.

  Why may filing agents     Filing agents may have several CIKs for
  have more than one CIK?   accounting and management purposes. For example,
                            a filing agent may use a different CIK for each
                            operating office, each industry group, or for
                            certain categories of filers on whose behalf they
                            make an SEC filing(s). However, the filing agent
                            must use a separate and distinct CIK for any
                            filing(s) they make on their own behalf.

  What happens if I submit  This could be a very serious problem if the
  a filing by mistake?      filing does not contain errors that would cause
                            EDGAR to suspend the filing. Once EDGAR accepts a
                            public filing, it is immediately disseminated. We
                            cannot intercept a filing after its acceptance
                            and prevent its dissemination, nor can we
                            retrieve the filing.

  How quickly can I         The quickest way for you to find out if your
  determine whether my      filing was accepted or suspended is to use the
  filing was accepted?      OnlineForms website. You can also read the
                            messages EDGAR will send to your Internet E-Mail
                            address.

  How do I change my        You may change your password using the
  password?                 OnlineForms website. Login to EDGAR through the
                            OnlineForms website, click on Retrieve/Edit Data,
                            then click on Change Login Password or CCC.
                            Please note that passwords expire after one year.

  How do I change my CCC?   You may change your CCC using the OnlineForms
                            website. Login to EDGAR using the OnlineForms
                            website, click on Retrieve/Edit Data, then click
                            on Change Login Password or CCC. Please note that
                            CCCs do not expire.

  Can I change an expired   Yes, if you change it within 10 days of the
  password via the          expiration date. If both the password and the
  OnlineForms website?      grace period have expired, you must apply for a
                            new password on Form ID.

  How do I change company   You may update company information using the
  information?              OnlineForms website by entering company
                            information on the Change Company Information
                            page and submitting the changes to us. You must
                            provide the CIK and CCC for that company before
                            you can change any information.

  How do I name my attached All document file names must be in lower case and
  documents for filings     no longer than 32 characters in length. The names
  sent via the OnlineForms  must start with a (a-z) character and may contain
  website?                  (a-z) characters and (0-9) characters. File names
                            may contain one \'.\', one \'-\', and one \'\_\'
                            character. File names must end with **\*.htm**,
                            **\*.txt**, **\*.fil**, **\*.jpg**, or **\*.gif**
                            extensions.

  How do I check the status You can check the status of filings using the
  of a submission?          OnlineForms website. Once you have logged into
                            EDGAR and accessed the Company and Submission
                            Information Retrieval page, you can access
                            submission information for your CIK. You must
                            provide the CCC before you can access any
                            submission information.

  Can I submit my filing in No, online filings do not allow any attachments
  PDF format?               in PDF format.

  How do I view an          You may view your submission as a PDF document
  assembled submission or   prior to transmitting it. However, there is no
  individual document prior way to view any of the attachments once they are
  to transmitting it to the uploaded. You should view your attachments prior
  SEC?                      to uploading them.

  Why does my browser       The browser may not allocate enough cache for the
  connection fail during    current transmission. You may need to make more
  large file transfers to   cache available to the browser (the recommended
  the OnlineForms website?  minimum is 20MB) before transmitting large
                            filings to EDGAR.

  Can I download my Return  Return Copies are available for seven (7)
  Copy more than once?      business days. During that time, you can download
                            Return Copies as many times as you want.

  What order shall I attach It does not matter.
  documents when assembling 
  a submission using the    
  OnlineForms website?      

  Why do I get an           The \"Accepted\" status means that EDGAR has
  \"Accepted\" status after successfully routed the submission to the
  submitting company        appropriate internal and external destination(s).
  updates via the           Only public filings are sent out through the
  OnlineForms website?      Public Dissemination System. Company updates
                            (COUPDAT) with a status of \"ACCEPTED\", as well
                            as attached cover letter documents, are
                            considered private. All private submissions and
                            documents are available internally to the SEC
                            only and are not disseminated to the public.

  How will I know if you    The OnlineForms website will notify you of
  have changed the          updates to the website. We will post a current
  OnlineForms website or    version of the OnlineForms Filer Manual on the
  the OnlineForms Filer     SEC website
  Manual?                   (www.sec.gov/info/edgar/onlinefilermanual.htm).
                            Because we provide the updated OnlineForms Filer
                            Manual in electronic format on the website, you
                            can download the complete document and print the
                            entire manual or specific chapters. We will also
                            provide OnlineForms Filer Manual updates through
                            the Public Reference Rooms. Please note that
                            there may be an associated fee for updates
                            retrieved through the Public Reference Rooms.

  Where do I find the Form  Use the following URL to find the Form ID:
  Id ?                      *www.sec.gov/divisions/corpfin/form/id.htm*.
  ---------------------------------------------------------------------------

# Getting Started Using ONLINEFORMS WEBSITE

This section will cover the basics about using a browser, accessing the
OnlineForms website, and how to assemble, and verify a submission.

## Introduction to Web Browsers

We created the OnlineForms website to make submitting filings easier by
using Web-based technology. Web browsers read code called Hypertext
Mark-up Language (HTML). Many people have become familiar with HTML as
they have used the Internet. We are now using a browser as an integral
part of EDGAR, providing our interface to the OnlineForms website.

### Browser Differences

There are two industry standard browsers currently in use today:
Netscape Navigator and Microsoft Internet Explorer (IE). The OnlineForms
website does not support Netscape version 6.0. Both comply with Secure
Socket Layer (SSL) communications that you will use to reach the
OnlineForms website, and are easy to obtain. Which browser you use is a
personal preference. This section contains some functions that are
innate to browsers, how your browser should be set up, and the
differences between Netscape and IE. For the screen shots in this
manual, we use Netscape version 4.08. You should be aware that there
might be subtle differences if you are using IE or other versions of
Netscape.

![](media/image2.png){width="6.164583333333334in"
height="0.42986111111111114in"}

Netscape Menu Bar

![](media/image3.png){width="6.260416666666667in"
height="0.4444444444444444in"}

Internet Explorer Menu Bar

Figure 2‑1: Browser Menu Bars

Both browsers have very similar navigation functions: \[Back\],
\[Forward\], \[Stop\], and \[Reload\] buttons, Current Address Location
fields; as well as performing other functions such as printing and
saving. The largest difference between the two browsers is button
appearances and where to find the preference settings. For detailed
information on your browser; see your browser's user manual or help
function.

The browser window works similarly to all windows, in that it can be
maximized, minimized, and sized. The default menu bar contains buttons
that help you navigate the Internet; however, these buttons don't
necessarily help you navigate EDGAR. For the purposes of logging into
EDGAR, submitting filings and company queries, or updating company
information, these buttons do not apply. Some of the functions you can
use are Bookmark, to mark the EDGAR OnlineForms Login page for easy
accessibility; Back, to correct, add, or remove criteria from a query;
and Security, to turn on or off your security functions.

## Accessing OnlineForms Website

Only valid EDGAR users can log into the OnlineForms Website. If you are
not currently a valid EDGAR user please see Chapter 1, Preparing to
Become an EDGAR Filer.

### Logging into OnlineForms Website 

To access any of the OnlineForms functions, you will need to log into
OnlineForms website:

1.  Connect to the Internet.

2.  Go to the EDGAR OnlineForms Login page:
    (*https://www.onlineforms.edgarfiling.sec.gov*). You must use
    **https** to access the EDGAR Login page.

3.  Click in the CIK field and enter your CIK.

4.  Press \[Tab\] and enter your password. This is your login password,
    not your CCC, or PMAC. Your password is case-sensitive. If you
    mistype your password, access to EDGAR is denied.

5.  Click the \[Login to EDGAR\] button.

The Welcome page appears if your CIK and password are valid. If your CIK
and password do not match those saved in the database, you will see an
Invalid Login page.

![](media/image4.png){width="5.6506944444444445in" height="2.95625in"}

Figure 2‑2: The EDGAR OnlineForms Welcome Page (Top)

![](media/image5.png){width="5.842361111111111in"
height="2.214583333333333in"}

Figure 2‑3: The EDGAR OnlineForms Welcome Page (Bottom)

If you accidentally mistype the CIK or password, you can press the
\[Back\] button to return to the Login page, and try again. If you find
you are getting the Invalid Login page and your CIK and password are
entered correctly, please contact Filer Support.

Additional error messages you may see are Password Login Expiration
messages. There are two different types of messages: Login Password to
Expire Soon or Login Password Expired. If your password expires soon or
if your password has expired within the last ten days, EDGAR allows you
to create a new password using your PMAC. For more details, please refer
to Chapter 5. If you need assistance, contact our Filer Support Staff at
(202) 942-8900 for help.

## Navigating EDGAR

Once you log into EDGAR, an option menu appears on the left-hand side of
the browser window. This menu allows you to navigate easily through
EDGAR without having to return to a menu page. This menu is broken down
into two different sections:

1.  Information Exchange

2.  Support

![](media/image6.png){width="1.7083333333333333in"
height="4.270833333333333in"}

Figure 2‑4: EDGAR Menu

Two additional functions will help you use the OnlineForms website. The
\[Logoff\] button ends your EDGAR session. Clicking [Home]{.underline}
brings you to the EDGAR OnlineForms Welcome page. From this menu you can
move back and forth between pages, find news, download software or
template updates, or get additional assistance.

### Information Exchange

In the Information Exchange section there are three links:

1.  Assemble Ownership Filing

2.  Transmit Reduced-Content XML Submission

3.  Retrieve/Edit Data

    By clicking on [Assemble Ownership Filing]{.underline}, you can
    prepare, assemble, validate, and transmit online ownership
    submissions to EDGAR for processing. For more details, please refer
    to Section 3.1.4, Creating An Online Ownership Submission.

    By clicking on [Transmit Reduced-Content XML
    Submission]{.underline}, you can transmit any reduced-content
    submissions to EDGAR for processing. For more details, please refer
    to Chapter 4, Reduced-Content XML Submissions.

    By clicking on [Retrieve/Edit Data]{.underline}, you can query
    company, or filing information, retrieve your Return Copies or
    change your password or CCC. For more details, please refer to
    Chapter 5, Additional Online Features.

### Support

In the Support section there are four links:

4.  General Help

5.  Frequently Asked Questions

6.  SEC Rule Making

7.  Company Search

#### General Web Help

If you need help while using the OnlineForms website on the Internet,
click on [General Help]{.underline} from the menu to bring up the
General Support Menu page that displays a list of help topics. When you
click on a topic, you are shown information or additional links to
specify the type of assistance you need.

![](media/image7.png){width="3.6666666666666665in"
height="4.239583333333333in"}

Figure 2‑5: General Help Page

#### Frequently Asked Questions 

Click on [Frequently Asked Questions]{.underline} (FAQ) to open the
EDGAR OnlineForms Frequently Asked Questions page. The FAQ page includes
different questions that have been asked most often. You may find the
answers helpful while using the OnlineForms website. Click on the
hyperlink topic to display the answer in the lower portion of the
window.

#### SEC Rule Making

Click on the [SEC Rule Making]{.underline} link to go to the SEC website
that gives you up-to-date rule information. You will get information
about rules that have been proposed or adopted, as well as other
bulletins and notices.

#### Company Search 

The OnlineForms website restricts you to retrieving company information
only for your CIK. To search for information about other companies,
click on the [Company Search]{.underline} link to redirect your browser
to the EDGAR Company website (*www.edgarcompany.sec.gov*). From this
website you can perform company searches through the EDGAR database that
is updated daily.

# Preparing and Transmitting Online Submissions to EDGAR

The OnlineForms website allows you to prepare and transmit form type
submissions online.

## Online Ownership Processing

This section walks you through the process of preparing your submission
of ownership reports (Forms 3, 4, and 5) using the OnlineForms website.

### Legacy Ownership Processing

If you prepared ownership submissions for EDGAR in the past you know
that it involved preparing a HTML or SGML ASCII primary ownership
document. Next, you used EDGARLink to prepare the submission header and
to attach the ownership primary document along with other attachments
such as cover letters and power of attorney exhibits. Once the
submission was prepared using EDGARLink, you then logged into the EDGAR
Filing website using your CIK/password and transmitted the submission to
EDGAR for processing. This allowed the SEC to notify investors about
various insider transactions as soon as EDGAR processed them. One major
disadvantage with this process was that the detailed information was
buried in the HTML or SGML ASCII primary ownership document text.

### Modernized Section 16 Ownership Processing

In order to make it easier for filers and their agents to submit
ownership and other required electronic filings, the SEC decided to
establish an OnlineForms website. The ownership submission form types 3,
3/A, 4, 4/A, 5, and 5/A are the first set of EDGAR submission form types
to be available for online preparation. The OnlineForms website software
will use the filer-provided information to prepare an XML tagged
ownership primary document that can be verified and printed by the filer
and then transmitted to EDGAR for processing. Once EDGAR has accepted
the submission it will disseminate the header in tagged SGML and the
primary document in tagged XML.

**Note**: You may only create and submit one Form submission at a time.
If you are filing on behalf of a company\'s officers and directors you
must create a separate form for EACH officer and director.

### OnlineForms Data Gathering Model

All online submissions will follow the same basic model. The OnlineForms
website will:

-   Allow you to choose the type of submission to prepare, (i.e.,
    Assemble Ownership Submission)

-   Allow you to select the specific ownership form type that you want
    to assemble and submit to the SEC, (e.g., Form 3 and Form 4)

-   Allow you to provide general submission information (i.e., contact
    name, phone number, E-Mail address, and Return Copy information)

-   Provide an appropriate data gathering form to allow you to provide
    all of the necessary information required by the SEC rules

-   Allow you to provide your signature and signature date

-   Allow you to verify the information on the form

-   Allow you to upload attachments (i.e., cover letters, exhibits, or
    correspondence)

-   Allow you to review and verify your information in the context of
    the form you are filing and then print the submission for your
    records

-   Allow you to transmit the reviewed submission to EDGAR for
    processing

The following are important notes to consider when preparing a
submission using the OnlineForms website:

-   There is no capability to save work in progress so it is important
    for you to have all of the information necessary to complete the
    form before you begin to assemble your submission online

-   You can exit the window at any time to discard your work in progress
    and start over

-   **All filings that you prepare and submit online are considered to
    be live EDGAR submissions**; once you transmit an online prepared
    submission it will be automatically processed by EDGAR and, if
    accepted by EDGAR, immediately disseminated to the public

### Creating an Online Section 16 Ownership Submission

This section outlines the general process for preparing a Section 16
ownership submission using the OnlineForms website and then transmitting
the submission to EDGAR for processing.

Before beginning, gather the following information:

-   Determine the proper submission form type you need to file

    **Note**: To determine which form type you need to submit, go to
    *http://www.sec.gov/rules/final/34-46421.htm,* which is the SEC\'s
    Ownership Reports and Trading by Officers, Directors, and Principal
    Security Holders Rules section.

-   Have your CIK, password, and CCC handy

-   Determine the Issuer CIK and the ticker symbol of the transactions
    you need to report. You can use the company database for assistance,
    *http://www.edgarcompany.sec.gov*.

-   Make sure you have the CIK and CCC for each reporting owner to be
    included in the submission

-   If you are filing a Form 4 or a Form 5 submission, make sure you
    have all transaction details

-   Prepare any attachments, such as a Cover Letter or Exhibit, save
    them in the correct format, and have the file names identified.

#### Select Ownership Submission Form Type

The first step for preparing an ownership submission using the
OnlineForms website is to select the proper ownership submission form
type by:

1.  Logging in to the OnlineForms website,
    [*https://www.onlineforms.edgarfiling.sec.gov*](https://www.onlineforms.edgarfiling.sec.gov/).

2.  Click on [Assemble Ownership Submission]{.underline} in the menu
    bar.

3.  The Assemble Ownership Filing screen will appear:

    ![](media/image8.png){width="6.096527777777778in"
    height="2.7472222222222222in"}

> Figure 3‑6: Assemble Ownership Filing Screen

4.  Using the pull down bar, select the form type you wish to prepare,
    and click on the \[Assemble Ownership Submission\] button.

5.  A new browser window will open and the data entry screen for the
    select submission form type should appear. For example, see the
    Ownership Form Type 3 screen below.

![](media/image9.png){width="5.919444444444444in"
height="3.390277777777778in"}

Figure 3‑7: Ownership Form Type 3 Screen

#### Assemble Ownership Submission -- Top of Form

The following are some basic OnlineForms data entry conventions:

-   In Internet Explorer, disabled fields are made read-only and are
    colored gray. In Netscape, we can make the field read-only but
    cannot color it gray

-   Required fields are indicated by an asterisk to the right of the
    label name (for example, CIK\* and Date\* are some of the required
    fields)

-   Press the \[Tab\] key to move from field to field

-   Field level help is available by clicking on the label

-   The \[Exit Window\] button will close the current data entry session
    and return to the Assemble Ownership Filing Screen. Any data entered
    or attachments uploaded will be discarded.

Once the Assemble Ownership Submission data entry screen is displayed,
you can begin completing your ownership submission for each of the entry
sections:

**Submission Contact**

-   Provide a point of contact for the submission in the name, phone,
    and E-Mail address fields.

**Copy Information**

-   Indicate if you want a Return Copy of your submission generated by
    EDGAR.

-   The Confirming Copy fields are disabled until a future release when
    electronic filing of ownership submissions becomes mandatory.

> **Issuer Information**

-   Enter the CIK and trading symbol for the Issuer company.

> **Date Information**

-   Enter the date of the event that triggered this submission, such as
    the earliest transaction date to be reported in a Form 4.

-   The Date Original Filed is only available for amendments and refers
    to the date when the original submission that is being amended was
    filed.

> **Reporting** **Owner Information**

-   Enter the CIK, CCC, and relationship fields for each reporting
    owner.

-   Click on the \[Add Entry\] button to add additional reporting
    owners.

-   To remove a reporting owner, select the radio button to the left of
    the reporting owner and click on the \[Delete Entry\] button.

#### Assemble Ownership Submission -- Middle of Form

![](media/image10.png){width="5.259027777777778in"
height="2.5729166666666665in"}

Figure 3‑8: Assemble Ownership Submission -- Middle of Form

The middle part of the Assemble Ownership Submission data entry form
indicates where Table I and Table II data are displayed. The following
are some additional data entry conventions for the Assemble Ownership
Submission data entry form:

-   Fields in Table I and II appear as read-only. You can enter data by
    clicking on the \[Add Entry\] button. The example above shows how
    Table I and II appear once entries have been added.

-   To modify a row, select the radio button to the left of the entry
    you wish to modify and click on the \[Edit Entry\] button.

-   To delete a row, select the radio button to the left of the entry
    you wish to delete and click on \[Delete Entry\] button.

-   Footnote references are represented by a superscript to the right of
    the field. The referenced footnote appears at the bottom of the
    screen.

-   Date format is MM/DD/YYYY.

The following sections illustrate how to enter the details for Table I
and Table II and provide footnotes where necessary.

##### Add Holding (Form 3 Non-Derivative Security)

The Add Holding screen appears when the \[Add Entry\] button is clicked
in Form 3 Table I. You use this data entry form to enter all of your
Form 3 non-derivative securities that appear in Table I. You must
provide the title of the security, the amount of securities beneficially
owned, and indicate if the security is owned directly or indirectly. If
the security is owned indirectly, you must indicate the nature of
indirect beneficial ownership.

The following are some data entry conventions for this screen:

-   Default unit for Amount of Securities Owned is **U.S. Dollars**

-   Default setting for Ownership Form is **Indirect**

-   Footnotes can be added on a per field basis by clicking on the
    corresponding \[Footnote\] button

![](media/image11.png){width="5.0256944444444445in"
height="3.3930555555555557in"}

Figure 3‑9: Add Holding Screen (Non-Derivative Security)

##### Edit Holding (Form 3 Non-Derivative Security)

The Edit Holding screen appears when the \[Edit Entry\] button is
clicked for Form 3 Table I. The Edit Holding screen is similar to the
Add Holding screen in Table I and has the same data entry conventions.

##### Add Holding (Form 3 Derivative Security)

The Add Holding (Form 3 Derivative Security) screen appears when the
\[Add Entry\] button is clicked for Table II. You use this data entry
form to enter all of your Form 3 derivative securities that appear in
Table II. You must provide the title of the security, date exercisable,
expiration date, title of securities underlying derivative security,
amount or number of shares of securities underlying the derivative
security, conversion or exercise price of the derivative security, and
mark whether the security is owned directly or indirectly. If the
security is owned indirectly, you must indicate the-nature of indirect
beneficial ownership

The following are some data entry conventions for this screen:

-   Default unit for Amount of Securities Owned is **U.S. Dollars**

-   Default setting for Ownership Form is **Indirect**

-   Footnotes can be added on a per field basis

![](media/image12.png){width="4.409027777777778in"
height="4.263888888888889in"}

Figure 3‑10: Add Holding Screen (Derivative Security)

##### Edit Holding (Form 3 Derivative Security)

The Edit Holding screen appears when the \[Edit Entry\] button is
clicked for Table II. The Edit Holding screen is similar to the Add
Holding screen for Table II and has the same data entry conventions.

##### Footnotes

The Footnotes screen appears when you click on the \[Footnote\] button
from Table I or Table II entry screens. You use this screen to add,
edit, or delete footnotes associated with your submission. In addition,
you use this screen to associate selected footnotes with a specific data
entry field from Table I and Table II.

The following are some data entry conventions for this screen:

-   This screen contains the master list of all of the footnotes for
    this submission.

-   To apply a footnote to a field, select the "Apply To Field" checkbox
    for that footnote.

-   To add a new footnote, click on the \[Add Footnote\] button.

-   To modify a footnote, select the radio button to the left of the
    entry you wish to modify and click on the \[Edit Footnote\] button.

-   To delete a footnote, select the radio button to the left of the
    entry you wish to delete and click on the \[Delete Entry\] button.

![](media/image13.png){width="4.677083333333333in"
height="3.6104166666666666in"}

Figure 3‑11: Footnotes Screen

###### Add Footnote

The Add Footnote screen appears when the \[Add Footnote\] button is
clicked.

The following are some data entry conventions for this screen:

-   You can enter up to 1000 characters for a footnote. If you need to
    add more than 1000 characters, split your footnote in multiple
    pieces and associate the pieces with the appropriate fields using
    the Footnote screen.

-   EDGAR will automatically create the footnote number.

-   Click on the \[OK\] button to save the footnote entry.

-   Click on the \[Cancel\] button to cancel the footnote entry.

![](media/image14.png){width="5.573611111111111in"
height="3.3118055555555554in"}

Figure 3‑12: Add Footnote Screen

###### Edit Footnote

The Edit Footnote screen appears when the \[Edit Footnote\] button is
clicked. You can modify the existing text of the footnote.

The following are some data entry conventions for this screen:

-   Click on the \[OK\] button to save the footnote changes.

-   Click on the \[Cancel\] button to cancel the footnote changes.

![](media/image15.png){width="5.5993055555555555in"
height="3.3118055555555554in"}

Figure 3‑13: Edit Footnote Screen

#### Assemble Ownership Submission -- Bottom of Form

The bottom part of the Assemble Ownership Submission data entry form
illustrates where the Explanation of Responses and Signature data is
displayed.

The following are some additional data entry conventions for this
screen:

**Explanation of Responses**

-   Each form type has some specific responses that are indicated by
    checking the box. Some of these checkboxes are automatically filled
    in based on your responses in Table I and Table II, while others you
    must complete if appropriate. For example, on Form 3 there is a
    response "No securities are beneficially owned" along with a
    checkbox that is auto-filled. When the page first appears, it will
    be checked. If you add an entry to Table I or Table II, the
    checkmark will be removed.

-   Footnotes are listed here as read-only. You can enter additional
    footnotes or modify an existing footnote by returning to the Table I
    or Table II entry portion of the form.

**Signature** **Data**

-   Enter the name of each reporting person in the signature field along
    with the date signed. Click on the \[Add Entry\] button to add more
    signature entry lines.

-   To delete a signature, select the radio button to the left of the
    entry you wish to delete and click on the \[Delete Entry\] button.

![](media/image16.png){width="4.839583333333334in"
height="3.838888888888889in"}

Figure 3‑14: Assemble Ownership Submission -- Bottom of Form

#### Verify Form 

Once you have completed all of the information for the submission, you
need to verify the form information. Either the Assemble Ownership Error
Screen or the Insider Confirmation/Correction screen will appear when
the \[Verify Form\] button is clicked.

#### Assemble Ownership Errors

If there were any errors on the form, the form will be redisplayed with
the error fields marked. You should follow the instructions on the
screen to correct the errors.

For example, Figure 3.10 marked the following errors:

-   Submission contact E-Mail is formatted incorrectly; it needs an
    \"@\" to be valid

-   Issuer CIK is formatted incorrectly; it can only be all numeric

-   Date is formatted incorrectly; it should be MM/DD/YYYY

-   CCC provided is not valid for the Reporting Owner CIK provided

Note: EDGAR will validate the format and syntacs of the information
provided and will validate that the Issuer CIK and the Reporting Owner
CIK and CCC combination are valid. It is your responsibility to verify
the transactional and ownership information within the Form.

![](media/image17.png){width="5.602083333333334in"
height="4.354166666666667in"}

Figure 3‑15: Assemble Ownership Form With Errors (Form Type 5)

If there are errors in Table I or Table II you need to select the field
entry or field value that needs to be revised, and click on the \[Edit
Entry\] button. The detailed form will appear with the fields in error
marked, as shown in the example below.

For example, Figure 3.11 marked the following errors:

-   Transaction Date is formatted incorrectly; it should be MM/DD/YYYY

-   Price of securities acquired of disposed of is formatted
    incorrectly; it has two decimal places in the number

![](media/image18.png){width="5.513194444444444in"
height="5.115277777777778in"}

Figure 3‑16: Edit Transaction With Errors (Form Type 5, Non-Derivative
Security)

#### Insider Confirmation/Correction

If your submission was successfully verified, the Insider
Confirmation/Correction screen will appear. As part of verification,
EDGAR retrieves the company name for the Issuer CIK and the name and
address information for each reporting owner you entered. **Before
continuing, you need to verify that the name and address information
that was retrieved from EDGAR based on the issuer CIK and reporting
owner CIK and CCCs are correct.**

The following are some data entry conventions for this screen:

-   If you need to make modifications to your ownership form at this
    time, click on the \[Edit Ownership Form\] button to return to the
    Assemble Ownership Submission data entry form.

-   If you need to upload some attachments to your submission such as a
    cover letter or a Power of Attorney exhibit, click on the
    \[Update/Delete Attachment(s)\] button.

-   If you would like to see the submission document in PDF format,
    click on the \[View/Print Submission\] button.

-   If you would like to proceed to transmit your submission to EDGAR
    for processing, click on the \[Transmit Submission\] button.

![](media/image19.png){width="5.23125in" height="4.200694444444444in"}

Figure 3‑17: Insider Information/Correction

#### Upload/Delete Attachment(s)

The Upload/Delete Attachment(s) screen appears when the \[Upload/Delete
Attachment(s)\] button is clicked. This screen allows you to manage the
attachments associated with your submission.

The following are some data entry conventions for this screen:

-   Click on the \[Upload Attachment\] button to upload an attachment.

-   If you need to delete an attachment, select the radio button to the
    left of the attachment you wish to delete and click on the \[Delete
    Attachment\] button.

-   Click on the \[Edit Ownership Form\] button to return to the
    Assemble Ownership Submission data entry form.

-   Click on the \[Transmit Submission\] button to proceed to transmit
    your submission to the server.

![](media/image20.png){width="5.688888888888889in"
height="4.438888888888889in"}

Figure 3‑18: Upload/Delete Attachment(s)

#### Upload Attachment

The Upload Attachment screen appears when the \[Upload Attachment\]
button is clicked.

**Note**: Any attachments you plan to include should already have been
prepared and saved in the appropriate format prior to assembling your
online submission.

The following are some data entry conventions for this screen:

-   To upload an attachment to the server, enter the attachment
    information in the fields, and then click on the \[Upload\] button.

-   To return to the Upload/Delete Attachment(s) screen without
    uploading an attachment, click on the \[Cancel\] button.

![](media/image21.png){width="5.231944444444444in"
height="3.0083333333333333in"}

Figure 3‑19: Upload Attachment

#### Transmit Submission Confirmation

The Transmit Submission Confirmation screen appears when the \[Transmit
Submission\] button is clicked.

The following are some data entry conventions for this screen:

-   Click on the \[Cancel Transmission\] button to return to the
    Assemble Ownership Submission data entry form.

-   Click on the \[View/Print Submission\] button to view the submission
    document in PDF format.

-   Click on the \[Transmit Submission\] button to proceed to transmit
    the submission to EDGAR for processing.

![](media/image22.png){width="4.934027777777778in"
height="4.259027777777778in"}

Figure 3‑20: Transmit Submission Confirmation

##### View/Print Submission

The View/Print Submission screen appears when the \[View/Print
Submission\] button is clicked. Use this to print a copy of your form
for your records.

The following are some data entry conventions for this screen:

-   To view your submission as an Adobe PDF document, click on the
    \[Continue\] button. This will display your submission via the Adobe
    Acrobat Reader as shown in the example below. From the Acrobat
    Reader, you can print your document by selecting the printer icon.

-   To close this window and continue your submission processing, click
    on the \[Close\] button.

![](media/image23.png){width="5.022222222222222in"
height="3.1479166666666667in"}

Figure 3‑21: View/Print Submission Screen

![](media/image24.png){width="4.9847222222222225in" height="3.3875in"}

Figure 3‑22: PDF Document

#### Transmit Submission Acknowledgement

The Transmit Submission Acknowledgment screen appears when the
\[Transmit Submission\] is clicked from the Transmit Submission
Confirmation screen. This screen provides acknowledgement of the
transmission, along with the submission accession number.

![](media/image25.png){width="5.997222222222222in"
height="3.1118055555555557in"}

Figure 3‑23: Transmit Submission Acknowledgement

Record your accession number so you can later identify your submission
and retrieve the acceptance messages and Return Copy from the website.

#### Transmit Submission Cancelled

The Transmit Submission Cancelled screen appears when the \[Cancel
Transmission\] button is clicked.

The following are some data entry conventions for this screen:

-   Click on the \[Edit Ownership Form\] button to return to the
    Assemble Ownership Submission data entry form.

-   Click on the \[Upload/Delete Attachment(s)\] button to return to the
    Upload/Delete Attachment(s) screen.

![](media/image26.png){width="5.990972222222222in" height="2.9625in"}

Figure 3‑24: Transmit Submission Cancelled

#  REDUCED-CONTENT XML SUBMISSIONS

## Preparing Reduced-Content XML Submissions

Preparing a submission without using the OnlineForms website requires a
working knowledge of XML. The OnlineForms website automatically
assembles all your information into an EDGAR-compatible XML ownership
submission. XML forms are accepted by EDGAR, processed, and indexed into
our databases. If you want to prepare your submission without using the
OnlineForms website, you must use our Reduced-Content XML specification
document. It is located on our website:
*<http://www.sec.gov/info/edgar/ednews.shtml>.*

On the above listed page, there are links to the Reduced-Content XML
Ownership Document and Reduced-Content XML Ownership examples.
Reduced-Content XML Ownership submissions must be transmitted to EDGAR
via the [Transmit Reduced-Content XML Submissions]{.underline} link on
the OnlineForms website.

**Note:** Reduced-Content XML Submissions are only accepted through the
OnlineForms website.

### Test and Live Submissions

> You cannot create test submissions online using the OnlineForms
> website. However, if you choose to prepare your own XML submission
> using the Reduced Content XML Ownership Document, we allow you to
> transmit the submission as a test submission to verify that your XML
> is correct. EDGAR treats all submissions transmitted this way as
> \"test\" and they will not be disseminated.

## Transmitting Reduced-Content XML Submissions

Prior to transmitting, prepare your Reduced-Content XML Ownership
Submission file. You can then transmit your ownership Reduced-Content
XML Submission using the OnlineForms website,
([*https://www.onlineforms.edgarfiling.sec.gov*](https://www.edgarfiling.sec.gov/))
by:

1.  Logging into the OnlineForms website.

2.  Click on [Transmit Reduced-Content XML Submission]{.underline} in
    the menu bar.

3.  The Transmit Reduced-Content XML Submission page appears and asks
    you to specify whether to transmit the Reduced-Content XML
    submission as a TEST submission or as a LIVE submission.

    **Note**: If you are not ready to make a LIVE submission, choose
    \"test\" submission. If you make a \"LIVE\" submission, we will
    automatically disseminate the public portions of your submission(s).
    Please use caution when transmitting LIVE submissions to EDGAR.

    ![](media/image27.png){width="5.377777777777778in"
    height="3.936111111111111in"}

Figure 4-1: Transmit Reduced-Content XML Submission Page

### Transmit Reduced-Content XML as a Test Submission

Once you have logged into OnlineForms website and accessed the Transmit
Reduced-Content XML Submission page, you can transmit your
Reduced-Content XML Submission as a test submission:

1.  Click on [Transmit as a Test Submission]{.underline}.

2.  The Transmit Test Submission page appears.

![](media/image28.png){width="5.6875in" height="1.4770833333333333in"}

Figure 4‑2: Transmit Test Submission Page

4.  Click on the \[Browse\...\] button. The Choose File window appears.

5.  Open the location of your submission in the Look In: field.

![](media/image29.png){width="3.285416666666667in"
height="1.8694444444444445in"}

Figure 4‑3: Transmit Test Submission File Upload Window

**Note:** If your XML submission does not appear immediately, change the
Files of Type to **All Files (\*.\*)**.

6.  Click on your XML submission.

```{=html}
<!-- -->
```
6.  Click on the \[Open\] button.

The Submission File Name field fills with the location and name of your
submission. When you are ready to transmit a TEST filing:

8.  Click on the \[Transmit TEST Submission\] button.

Once you click this button, EDGAR will process your submission.

### Transmit Reduced-Content XML as a Live Submission

Once you have logged into OnlineForms website and accessed the Transmit
Reduced-Content XML Submission page, you can transmit your
Reduced-Content XML Submission as a live submission by:

1.  Click on [Transmit as a Live Submission]{.underline}.

2.  The Transmit Live Submission page appears.

![](media/image30.png){width="3.033333333333333in"
height="2.286111111111111in"}

Figure 4‑4: Transmit Live Submission Page

3.  Click on the \[Browse\...\] button. The Choose File window appears.

4.  Open the location of your submission in the Look In: field.

![](media/image29.png){width="4.033333333333333in"
height="2.295138888888889in"}

Figure 4‑5: Transmit Live Submission File Upload Window

**Note:** If your XML submission does not appear immediately, change the
Files of Type to **All Files (\*.\*)**.

5.  Click on your XML submission.

6.  Click on the \[Open\] button.

The Submission File Name field fills with the location and name of your
submission. When you are ready to transmit a LIVE filing:

7.  Click on the \[Transmit LIVE Submission\] button.

Once you click this button, EDGAR will process your submission.

### Transmission Status 

OnlineForms has a transmitting indicator that appears in the bottom pane
of your browser window. While your submission is being transmitted to
EDGAR, the words \"Transmitting Files\" scrolls from right to left. The
scrolling text stops and the Transmit Submission Results page appears
when the transmission is complete.

An accession number appears on the Transmit Submission Results page.

**Note:** This does not mean your submission has been accepted. It means
your submission has been transmitted. You can find the status of your
submission one of two ways:

-   Through E-Mail

-   By performing a Submission query on the OnlineForms website. For
    more details please refer to Section 5.2, Submission Information.

# Additional ONLINE Features

The previous chapters discussed preparing, compiling, and transmitting
submissions. The OnlineForms website provides the following additional
features.

## Accessing Submission and Company Information

You can access submission and company information using the OnlineForms
website, (*https://www.onlineforms.edgarfiling.sec.gov*):

1.  Log into the OnlineForms website.

2.  Click on the \[Retrieve/Edit Data\] button.

3.  The Retrieve/Edit Data page appears and prompts you for your CIK and
    CCC information:

-   Enter your CIK in the CIK field and press \[Tab\].

-   Enter your CCC in the CCC field.

-   Click on the \[Continue\] button.

![](media/image31.png){width="5.188888888888889in"
height="2.808333333333333in"}

Figure 5‑25: Retrieve/Edit Data Page

This page verifies that you have access to retrieve or edit information
on the EDGAR system. The Retrieve/Edit Company and Submission Data page
appears below. You can access the following functions from this page:

-   Retrieve Submission Information

-   Retrieve Company Information

-   Retrieve Return Copies

-   Change Login Password or CCC

-   Enter Another CIK/CCC

![](media/image32.png){width="5.930555555555555in" height="3.45in"}

Figure 5‑26: Retrieve/Edit Company and Submission Data Page

## Submission Information

Retrieve Submission Information allows you to verify and retrieve
information about any submission in EDGAR that is associated with the
login CIK you entered. Information will only be returned for submissions
where the CIK (identified in the upper left corner of the Retrieve/Edit
Company and Submission Data page) is either the Filer CIK or Login CIK
of the related submission.

Access to submission status information depends upon some time
variables. In general, test filing information will only be available
for two business days. Suspended filing information will be available
for six business days. Accepted live filing information will be
available for thirty business days.

### Retrieving Submission Notification

Once you have logged into EDGAR and accessed the Company and Submission
Information Retrieval page, you can access submission notifications for
your CIK:

1.  Click on [Retrieve Submission Information]{.underline}.

2.  The Retrieve Submission Information page appears.

![](media/image33.png){width="5.00625in" height="3.411111111111111in"}

Figure 5‑27: Retrieve Submission Information Page

3.  Enter query parameters for any or all of these three fields:

-   Enter the accession number of the filing you are looking for in the
    Accession Number field. This query screen does not accept wild card
    characters. To retrieve all submissions, leave the Accession Number
    field blank.

-   Choose the type of submission you are looking for: Test, Live, or
    Both from the Submission Type field.

-   Choose the date range of when the submission was transmitted: Today,
    Within 5, 10, or 30 Days from the Receipt Date Range field.

4.  Click on the \[Get Information\] button.

EDGAR retrieves a list of submissions associated with your CIK using the
criteria you entered above.

**Note:** If the information you enter does not retrieve any
submissions, you can click on the \[Back\] button and enter different
information.

![](media/image34.png){width="5.00625in" height="3.411111111111111in"}

Figure 5‑28: Submission Information Page

When the Submission Information page appears, a list of filings
displays. Click on the accession number hyperlink to retrieve the
Submission Notification page for that filing. This page displays the
E-Mail notification that the E-Mail recipients received. You can print
this page for future reference using your browser's printing function.

![](media/image35.png){width="4.877083333333333in"
height="3.3229166666666665in"}

Figure 5‑29: Submission Notification Page

##  Company Information

Another feature in EDGAR is the ability to retrieve and update your
company information from the OnlineForms website. (From EDGAR\'s
perspective, every CIK belongs to a filing entity generally referred to
as \"company\". In this case each reporting owner is a \"company\".)
Once you have logged into EDGAR and accessed the Company and Submission
Information Retrieval page, you can retrieve your company information:

1.  Click on [Retrieve Company Information]{.underline}. The Company
    Information page appears.

![](media/image36.png){width="5.166666666666667in" height="3.9375in"}

Figure 5‑30: Company Information Page

Scroll down this page to review the company information EDGAR has
stored. If any of this information is incorrect, you can change it by
using the \[Edit Company Information\] button at the bottom.

**Note**: You cannot change your CIK.

You can also print this page for future reference using your browser's
print function.

For general company queries (including wildcard searches), please search
the EDGAR Company database (*http://www.edgarcompany.sec.gov*).

### Edit Company Information

Once you have logged into EDGAR and accessed the Company and Submission
Information Retrieval page, you can edit your company information:

1.  Click on the [Retrieve Company Information]{.underline}. The Company
    Information page appears.

2.  Scroll to the bottom and click on the \[Edit Company Information\]
    button. The Edit Company Information page appears.

![](media/image37.png){width="5.252777777777778in"
height="3.941666666666667in"}

Figure 5‑31: Edit Company Information Page

3.  Click in the field you want to edit and change the information.

4.  When finished, click on the \[Submit Changes\] button.

5.  Your changes appear on the Company Information Edit Confirmation
    page.

6.  Confirm the changes by clicking on the \[Confirm Company Changes\]
    button at the bottom of the page.

![](media/image38.wmf)

Figure 5‑32: Company Information Edit Confirmation Page

-   If you want to cancel the changes, click on the \[Cancel Changes\]
    button or click on the browser\'s \[Back\] button.

The Edit Company Information Results page appears and confirms your
changes. All changes to your company information are made immediately
except for changes to your company's name. Our Filer Support staff needs
to review any change to your company's name. Filer Support can reject
any name change if it is deemed unacceptable. If your proposed name
change is rejected you will receive a suspense notification message,
otherwise you will receive an acceptance notification message.

If you want to return to the Retrieve/Edit Company and Submission data
page, click on the \[Return to Retrieve/Edit Company and Submission Data
Menu\] button at the bottom of the page.

![](media/image39.png){width="5.597222222222222in" height="1.73125in"}

Figure 5‑33: Edit Company Information Results Page

## Return Copy Support

When you complete an online submission you can choose to request a
Return Copy of that submission. EDGAR will post a copy of your accepted
submission on the OnlineForms website. If you transmit a Test submission
to EDGAR, only the Login-CIK can access both Accepted or Suspended
submission requested Return Copies.

If you transmit a Live submission to EDGAR, each reporting owner can
access the accepted requested Return Copy. Suspended Live submission
requested Return Copies are not available to anyone.

### Retrieving a Return Copy 

Once you have logged into EDGAR and accessed the Company and Submission
Information Retrieval page, you can retrieve Return Copies for your CIK:

1.  Click on [Retrieve Return Copies]{.underline}. The Return Copy
    Information page appears with a list of submissions associated with
    your CIK.

![](media/image40.png){width="5.238888888888889in" height="3.93125in"}

Figure 5‑34: Return Copy Information Page

2.  To view a requested Return Copy, click on the \[Yes\] button at the
    bottom of the page.

3.  The Return Copy Download page displays the list of accession
    numbers. Select an accession number and click the \[Download Return
    Copy\] button.

![](media/image41.png){width="5.273611111111111in" height="2.175in"}

Figure 5‑35: Return Copy Download Page

The Requested Return Copy Download Confirmation page confirms the
submission you want to download and advises you of the approximate
amount of time it takes to download the information.

![](media/image42.png){width="5.114583333333333in"
height="2.0416666666666665in"}

Figure 5‑36: Return Copy Download Confirmation Page

4.  Click on the [Accession Number]{.underline} to continue.

5.  The Return Copy page appears and displays a requested Return Copy of
    your submission.

**Note:** Requested Return Copies are stored on the OnlineForms website
for seven business days.

Use your browser's print feature to print the Return Copy for future
reference. You can also use your browser's save feature to save the
Return Copy as a HTML or text file.

#### Changing Your CCC (CIK Confirmation Code)

You can change your CCC at anytime.

Once you have logged into EDGAR and accessed the Company and Submission
Information Retrieval page, you can change your CCC:

1.  Click on [Change Login Password or CCC]{.underline}.

2.  Click on [Change CCC (CIK Confirmation Code)]{.underline}.

    ![](media/image43.png){width="4.965277777777778in"
    height="2.8784722222222223in"}

    Figure 5‑37: Change Company Password or CCC Page

3.  Enter your CIK, Password, new CCC, and Confirm New CCC.

4.  Click on the \[Change CCC\] button.

    ![](media/image44.png){width="4.965277777777778in"
    height="3.4805555555555556in"}

    Figure 5‑38: Change CCC (CIK Confirmation Code) Page

**Note:** Your CCC must contain eight characters with at least one
letter, one number, and one special character.

The Change CCC Results page appears, confirming your CCC change. This
change is effected immediately on the OnlineForms website. If you exit
the site and try to login again, you must use the new CCC.

![](media/image45.png){width="5.161111111111111in"
height="0.7916666666666666in"}

Figure 5‑39: Change CCC Results Page

If you mistype your CIK or CCC, you may see the Invalid CIK/CCC error
screen. Click the \[Back\] button on your browser and enter it again. If
you are still having problems, please call Filer Support.

#### Changing Your Password

Once you have logged into EDGAR and accessed the Company and Submission
Information Retrieval page, you can change your password:

1.  Click on [Change Login Password or CCC]{.underline}.

2.  Click on [Change Password]{.underline}.

    ![](media/image46.wmf)

    Figure 5‑40: Change Company Password

**Note:** Your password must contain eight characters with at least one
letter, one number, and one special character.

3.  When the Change Password page appears, enter the company's CIK, Old
    Password, New Password, Confirm the New Password, and Password
    Modification Access Code (PMAC).

4.  Click on the \[Change Password\] button.

    ![](media/image47.png){width="5.161111111111111in"
    height="0.6305555555555555in"}

    Figure 5‑41: Change Password Results Page

    A new CCC or password may also be obtained by submitting an amended
    Form ID. New codes will be generated and sent to you. However, the
    only way to set CCC and password to values of your choosing is
    through the above processes.

**Note:** All CCCs and passwords are case-sensitive and must be entered
correctly.

## Logging in with a Different CIK

As you navigate through the Submission and Company Information page, the
information you retrieve is limited to your login CIK. If you have more
than one CIK you can change to an alternative CIK:

1.  From the Retrieve/Edit Company and Submission Data page, click on
    [Enter Another CIK/CCC]{.underline}. The Retrieve/Edit Data login
    page appears.

2.  Enter your CIK, CCC, and click on the \[Continue\] button.

You can then access or edit all information associated with that CIK.

# PREPARING SUPPLEMENTAL EDGAR DOCUMENTS

## Introduction

This chapter includes the specifics of preparing a supplemental attached
document, such as a power of attorney attachment or a cover letter. This
chapter is divided into the following sections:

**[Section: Page Number:]{.underline}**

Section A \-- Creating Documents 6-1

Section B \-- Tags Used Within Documents [9](#section_3b)

Section C \-- Special Handling for Certain Documents [11](#section_3c)

Section D \-- Signatures for Electronic Filings [16](#section_3d)

SECTION A \-- Creating Documents

Your successful creation of electronic submissions requires that:

-   Both the sending and receiving computers must \"speak\" the same
    language.

For EDGAR to read what it receives, you must prepare your documents in
American Standard Code for Information Interchange (ASCII) or HTML,
version 3.2. In this section, you will find a discussion of ASCII and a
listing of the characters recognized by EDGAR.

## Terminology

You need to be aware that certain terms have special meaning when used
in electronic filing procedures. Common filing terms are defined in
Table 6-1.

Table 6-1: Terms Used During Electronic Filing

+---------------+------------------------------------------------------+
| Term          | Meaning                                              |
+===============+======================================================+
| Accession     | A unique number generated by EDGAR for each          |
| Number        | electronic submission. EDGAR reports accession       |
|               | numbers in acceptance/suspense messages to you. The  |
|               | accession number consists of three elements: the     |
|               | filer\'s login CIK (10 digits), the year (2 digits), |
|               | and a sequence number (six digits, left-padded by    |
|               | zeroes, to a maximum of 999,998) For example:        |
|               | 0000350001-99-000256. Accession numbers are          |
|               | automatically displayed when you send a submission   |
|               | to EDGAR electronically, whether or not EDGAR        |
|               | ultimately accepts the submission.                   |
+---------------+------------------------------------------------------+
| ASCII         | This abbreviation stands for the American Standard   |
|               | Code for Information Interchange. It is a binary     |
|               | code used by the computer to represent characters.   |
+---------------+------------------------------------------------------+
| ASCII/SGML    | This is our term for SGML documents in ASCII format, |
|               | which differ from the new HTML document format that  |
|               | EDGAR also supports.                                 |
+---------------+------------------------------------------------------+
| Document      | A discrete unit of text or graphic. One or more      |
|               | documents (one primary document with optional        |
|               | supporting documents) comprise an electronic         |
|               | submission. Examples of documents include a Form 3,  |
|               | a cover letter, or an exhibit. Exhibits (only) are   |
|               | included in EDGAR documents beginning with the value |
|               | \"EX\". See Appendix C.                              |
+---------------+------------------------------------------------------+
| Electronic    | A person or entity that submits filings              |
| Filer         | electronically pursuant to Regulation S-T.           |
+---------------+------------------------------------------------------+
| Electronic    | A document or group of associated documents filed by |
| Filing        | an electronic filer under the federal securities     |
|               | laws that is transmitted or submitted to the         |
|               | Commission in electronic format.                     |
+---------------+------------------------------------------------------+
| Electronic    | A form type header and all associated documents      |
| Submission    | representing one or more filings that are            |
|               | transmitted to the Commission in electronic format.  |
|               | An electronic submission may also contain            |
|               | correspondence material.                             |
+---------------+------------------------------------------------------+
| Form Type     | A distinct type of document that is required to be   |
|               | filed pursuant to the federal securities laws, e.g., |
|               | Form 3 or 4. Ownership form types may have several   |
|               | variants (e.g., an initial ownership filing and an   |
|               | amendment). For EDGAR, each variant is recognized by |
|               | a specific name, referred to as a submission type.   |
|               | The ownership form types and their applicable        |
|               | submission types are identified in Appendix A.       |
+---------------+------------------------------------------------------+
| Grouped Tags  | Tags (fields) that must appear together. The tags    |
|               | that must follow the lead tags are shown with the    |
|               | same number plus an alpha designation (e.g., 4, 4a,  |
|               | etc.). When you use grouped tags, all of the         |
|               | possible grouped tags may not apply to your filing.  |
|               | You should only use applicable tags. See Tag in this |
|               | list of terms.                                       |
|               |                                                      |
|               | **Note:** The OnlineForms website automatically      |
|               | groups and places the XML tags in the submission     |
|               | together when you assemble your submission.          |
+---------------+------------------------------------------------------+
| Header        | The basic information required to supplement each    |
|               | electronic submission and document submitted through |
|               | EDGAR. **Submission headers** provide identifying    |
|               | information about the filing (e.g., the submission   |
|               | type of the principal document, the identity of the  |
|               | electronic filer, and any fee data). **Document      |
|               | headers** identify each document in an electronic    |
|               | submission.                                          |
|               |                                                      |
|               | **Note:** In the OnlineForms website, XML tags are   |
|               | automatically placed in the submission by the online |
|               | data entry and assembly forms provided.              |
+---------------+------------------------------------------------------+
| HTML          | This abbreviation stands for the HyperText Mark-up   |
|               | Language. It is a mark-up language used to create    |
|               | documents that are portable from one platform type   |
|               | to another. HTML documents are ASCII documents with  |
|               | generic tags that are appropriate for representing   |
|               | information from a wide range of applications. EDGAR |
|               | accepts a subset of the tags from the HTML 3.2       |
|               | standard, as recommended by the World Wide Web       |
|               | Consortium (W3C). See Chapter 7 for more             |
|               | information.                                         |
+---------------+------------------------------------------------------+
| Issuer        | A company, partnership, investment trust, mutual     |
|               | fund, or similar entity that has filed a Securities  |
|               | Act registration statement and has issued ownership  |
|               | securities to reporting owner entities.              |
+---------------+------------------------------------------------------+
| Registrant    | A company, partnership, investment trust, mutual     |
|               | fund, or similar entity that files a Securities Act  |
|               | registration statement, or that has a continuing     |
|               | reporting obligation under the Securities Exchange   |
|               | Act, Investment Company Act, or Public Utility       |
|               | Holding Company Act.                                 |
+---------------+------------------------------------------------------+
| Reporting     | An individual or group that files a Securities Act   |
| Owner         | ownership statement, or who has a continuing         |
|               | ownership reporting obligation under the Securities  |
|               | Exchange Act, Investment Company Act, or Public      |
|               | Utility Holding Company Act.                         |
+---------------+------------------------------------------------------+
| SGML          | This abbreviation stands for the Standard            |
|               | Generalized Mark-up Language. It is an accepted      |
|               | standard, set forth by International Standard ISO    |
|               | 8879 that allows entities to define tagging          |
|               | constructs that convey and capture specific          |
|               | information.                                         |
+---------------+------------------------------------------------------+
| Submission    | One of the four methods that you may use to submit   |
| Medium        | ownership filings via EDGAR: Internet, direct dial   |
|               | transmission (PPP), Leased Line, or Online.          |
|               | Diskettes, magnetic tape cartridges, or 9-track      |
|               | tapes are not acceptable submission media for        |
|               | ownership submissions.                               |
+---------------+------------------------------------------------------+
| Submission    | The specific name by which EDGAR recognizes the      |
| Type          | variants of filings with the SEC (e.g., for Form     |
|               | Type 3, the initial statement of beneficial          |
|               | ownership of securities, EDGAR recognizes the        |
|               | submission type 3/A.)                                |
+---------------+------------------------------------------------------+
| Tag           | The OnlineForms website automatically creates XML    |
|               | header tags as you fill in the online web forms      |
|               | provided. Some tags will still be used within        |
|               | documents. A tag is an identifier that labels        |
|               | specific information to EDGAR. You must place an     |
|               | angle bracket (\< \>) on either side of a term to    |
|               | designate it as a "begin" tag. An "end" tag also has |
|               | angle brackets but is distinguished by use of the    |
|               | \"/\" (virgule/slash) immediately following the      |
|               | opening angle bracket (\</). For example, the        |
|               | beginning and end of a table are signified by        |
|               | \<TABLE\> and \</TABLE\>, respectively. See Section  |
|               | 6.7 for a listing of ASCII/SGML tags.                |
+---------------+------------------------------------------------------+
| Transmission  | A set of one or more submissions sent electronically |
|               | to EDGAR during an on-line session.                  |
+---------------+------------------------------------------------------+
| Value         | Information supplied by you and inserted in a field  |
|               | or after a tag (i.e., for the tag \<NAME\>, insert   |
|               | the name of a module included in the submission).    |
+---------------+------------------------------------------------------+
| XFDL          | This abbreviation stands for Extensible Form         |
|               | Description Language. A way of structuring forms so  |
|               | that they may be used on an Web-based medium.        |
+---------------+------------------------------------------------------+
| XML           | This abbreviation stands for Extensible Markup       |
|               | Language. A universal format for structured          |
|               | documents and data on the Web. It is derived from    |
|               | and appears like HTML or SGML tags; however, XML is  |
|               | not restricted to a specific list of tags.           |
+---------------+------------------------------------------------------+

## ASCII

This section discusses the character types allowed and not allowed
inside your submission documents.

### Character Code Requirements Differ by Submission Medium

All documents attached to online submissions must be in ASCII.

### EDGAR Recognizes a Limited Set of Keyboard Characters

EDGAR recognizes a subset of standard ASCII characters. You should use
only the list of characters listed in Table 6-2 in your filing. If you
use characters or commands outside of this set in your EDGAR submission,
EDGAR may suspend the filing.

Table 6-2: Characters Allowable within a Filing

+--------------+-------------------------------------------------------+
| Character    | Description                                           |
+==============+=======================================================+
| 0-9          | numeric characters                                    |
+--------------+-------------------------------------------------------+
| A-Z          | upper case alphabet                                   |
+--------------+-------------------------------------------------------+
| a-z          | lower case alphabet                                   |
+--------------+-------------------------------------------------------+
| \`           | grave accent                                          |
+--------------+-------------------------------------------------------+
| \~           | Tilde                                                 |
+--------------+-------------------------------------------------------+
| !            | exclamation point                                     |
+--------------+-------------------------------------------------------+
| @            | at sign                                               |
+--------------+-------------------------------------------------------+
| \#           | number (pound) sign                                   |
+--------------+-------------------------------------------------------+
| \$           | dollar sign                                           |
+--------------+-------------------------------------------------------+
| \%           | percent sign                                          |
+--------------+-------------------------------------------------------+
| &            | Ampersand                                             |
+--------------+-------------------------------------------------------+
| \*           | asterisk (star)                                       |
+--------------+-------------------------------------------------------+
| (            | left parenthesis                                      |
+--------------+-------------------------------------------------------+
| )            | right parenthesis                                     |
+--------------+-------------------------------------------------------+
| .            | Period                                                |
+--------------+-------------------------------------------------------+
| \-           | Hyphen                                                |
+--------------+-------------------------------------------------------+
| \+           | plus sign                                             |
+--------------+-------------------------------------------------------+
| \[space      | space bar key                                         |
| bar\]        |                                                       |
+--------------+-------------------------------------------------------+
| {            | left brace                                            |
+--------------+-------------------------------------------------------+
| }            | right brace                                           |
+--------------+-------------------------------------------------------+
| \[           | left bracket                                          |
+--------------+-------------------------------------------------------+
| \]           | right bracket                                         |
+--------------+-------------------------------------------------------+
| \|           | vertical line                                         |
+--------------+-------------------------------------------------------+
| \\           | back slash (reverse virgule)                          |
+--------------+-------------------------------------------------------+
| :            | Colon                                                 |
+--------------+-------------------------------------------------------+
| ;            | semi-colon                                            |
+--------------+-------------------------------------------------------+
| "            | quotation mark                                        |
|              |                                                       |
|              | **Note**: Not a valid character in a header tag       |
|              | value. It is valid within the text of a document.     |
+--------------+-------------------------------------------------------+
| '            | single quote/apostrophe                               |
+--------------+-------------------------------------------------------+
| \<           | less-than (left angle bracket)                        |
+--------------+-------------------------------------------------------+
| \>           | greater-than (right angle bracket)                    |
+--------------+-------------------------------------------------------+
| ,            | Comma                                                 |
+--------------+-------------------------------------------------------+
| \_           | underline (may be used on a separate line or between  |
|              | characters, but not to underline a character)         |
+--------------+-------------------------------------------------------+
| ?            | question mark                                         |
+--------------+-------------------------------------------------------+
| /            | slash (virgule)                                       |
+--------------+-------------------------------------------------------+
| =            | equal sign                                            |
+--------------+-------------------------------------------------------+

EDGAR also recognizes the following control characters:

-   Horizontal tab (will not cause the filing to be suspended; however,
    EDGAR will not display the effect in the filing)

-   Line feed

-   Carriage return

-   Form feed (page break)

### Why the EDGAR System Recognizes Only Standard Character Sets 

We selected the standard computing character set to facilitate the use
of a wide variety of equipment and software.

### How the Requirement for ASCII Affects Word Processing

**Note:** The following section applies only to ASCII/SGML, but **not**
to HTML documents. For information on HTML documents; see Chapter 7.

You can use many popular word processing and spreadsheet applications to
save a document as an ASCII text file. The process for saving to ASCII
varies from one software package to another, and it may be called
\"MS-DOS text with line breaks,\" \"save as text only file,\" \"MS-DOS
text with layout,\" or \"save as ASCII DOS text\".

Word processing software includes various control codes that are used to
indicate document style and format (e.g., bold face, underlining,
italics, special characters or symbols, automatic pagination,
headers/footers, and print fonts). Because these codes are not part of
the standard ASCII character set, and EDGAR does not recognize them, you
must remove them from all files that you submit to EDGAR. If you save a
document prepared with word processing software as an ASCII text file,
most word processing control codes will be removed.

You should remember the following about ASCII conversions:

-   Advanced word processing features such as footnoting often do not
    properly convert to ASCII. There are some exceptions when special
    procedures are used; consult your word processing manual. You may
    have to manually construct footnotes and other document elements the
    way you would if you were using a typewriter.

-   You should turn Auto-hyphenation off when preparing EDGAR documents.

-   If you are submitting Reduced-Content XML Submissions, we encourage
    you to verify that your word processing software package creates
    accurate ASCII document output by submitting a test filing.

-   You may have problems if you convert tabular or columnar material to
    ASCII. If you use tabs with proportional type fonts, their positions
    may not be kept in the same position when you convert to ASCII. Even
    when you use non-proportional fonts in the word processing, the
    number of spaces inserted in ASCII to replace tabs may not be
    consistent with the original text. We encourage you to check the
    ASCII version of your tabular material before transmitting to us and
    put in manual spaces (using your space key) as placeholders instead
    of tabs or columns.

### About HTML

Chapter 7 contains detailed information about creating and submitting
HTML documents.

### Common Symbols that EDGAR Does Not Recognize

There are a few common symbols frequently available in word processing
software that EDGAR does not recognize. The most common of these symbols
are listed below in Table 6-3. Where appropriate, please spell out the
name of these symbols.

The following unrecognizable symbols also apply to HTML 3.2 formatted
submissions; however, within HTML you can represent these symbol
characters using a W3C-approved "extended reference set" of characters.
See Chapter 7 for more detailed information.

Table 6-3: Unrecognized Symbols in EDGAR

  -----------------------------------------------------------------------
  Character                   Description
  --------------------------- -------------------------------------------
  ¢                           cent

  £                           pound sterling

  ¥                           yen

  •                           bullet

  †                           dagger

  ‡                           double dagger trademark

  ¶                           paragraph

  §                           section

  ©                           copyright

  ®                           registered

  ™                           trademark
  -----------------------------------------------------------------------

### System Inserts \"\^\" For Unrecognized Characters

When EDGAR encounters characters that it does not recognize, it inserts
a circumflex (\^) and usually suspends the submission. In some cases,
EDGAR can accept the filing with a limited number of unrecognized
characters.

## Description of ASCII/SGML Tags

Some tags are used within documents. ASCII/SGML tags identify data that
follow formatting instructions, or signal EDGAR regarding a particular
aspect of the filing. For all non-primary supplemental documents within
ownership submission, you continue to include document specific tags,
such as the \<TABLE\> tags or graphic file references in HTML documents.
In Section B of this chapter, we include a list of document specific
tags that are still valid in EDGAR.

## Tag Construction

You have to construct all tags within a non-primary submission document
manually. Construct tags within your submission documents by typing key
words inside of right and left angle brackets (\"less than\" and
\"greater than\" symbols). You may type tags using either upper- or
lower-case letters within the angle brackets (i.e., \<table\> or
\<TABLE\>).

**Caution:** You cannot use blank spaces within the left and right angle
brackets in tags. Hyphens **must** separate multiple words within a tag.

## How Tags are Used

Some ASCII/SGML document tags are followed immediately by information (a
value) typed outside of the left and right angle brackets (e.g., \<F1\>
footnote text). Other tags stand alone (e.g., \<PAGE\>). Some tags
indicate start and stop conditions within a document (e.g., the
beginning of a table \<TABLE\>, and the ending of a table \</TABLE\>).
When certain tags must appear together as a group, they are referred to
as "nested" tags. The lists in Section B of this chapter show these
nested tags, which are marked by their lead tag first. The lead tags are
numbered with a single number (e.g., 1, 5, 10, 25, etc.) and their
nested tags are numbered the same as their lead tag, plus a numerical
designation (e.g., 5.1, 5.2, etc.).

### Field Values are Filer-Supplied Information

In this manual, the term \"value\" refers to the information that you
need to supply. When EDGAR encounters a field, it determines if you have
supplied the required information. In some cases, no value is required;
however, in most cases, values are required.

For EDGAR to process values, you must enter them in a specified format.
For example, when the Submission Contact Phone Number field is used, the
value should contain at least ten digits (e.g., 123-456-7890).

[]{#section_3b .anchor}SECTION B \-- Tags Used Within Documents

## Tags Used Within a Document

We identify tags you should use within the body of documents in the
following two lists. For your convenience, each tag is numbered
consecutively.

There are two types of tags included in this section:

-   Internal text tags (for other than wide tables), Table 6-4

    **Note:** Most of these tags **can** be used within HTML documents;
    exceptions are noted.

-   Wide table tags (over 80 characters wide), Table 6-5

> **Note:** These tags **cannot** be used within HTML documents.

For information on formatting tables wider than 80 characters, see
Section 6.10.

Table 6-4: Internal Text Tags (For Other Than Wide Tables)

+-----+------------+---------------+----------------------------------+
| Tag | Tag        | Example Of    | Definition (Limits of Field)     |
|     |            | Value To Be   |                                  |
| \#  |            | Inserted      |                                  |
+=====+============+===============+==================================+
| 1   | \<F1\>     | No value      | Creates a searchable marker for  |
|     |            | required.     | notes about text. May be used in |
|     | .          |               | pairs (e.g., \<F1\> in the text  |
|     |            |               | and a corresponding \<F1\> at    |
|     | .          |               | the applicable foot or end note; |
|     |            |               | any number from 1 through 99 is  |
|     | .          |               | acceptable).                     |
|     |            |               |                                  |
|     | .          |               | **Note:** This tag cannot be     |
|     |            |               | used within an HTML document.    |
|     | \<F99\>    |               |                                  |
+-----+------------+---------------+----------------------------------+
| 2   | \<R\>      | No value      | Indicates the beginning of       |
|     |            | required.     | redlined (revised) information.  |
+-----+------------+---------------+----------------------------------+
| 3   | \</R\>     | No value      | Indicates end of redlined        |
|     |            | required.     | information. \<R\> and \</R\>    |
|     |            |               | are used to \"surround\" revised |
|     |            |               | information. To indicate deleted |
|     |            |               | information, use \<R\> \</R\>    |
|     |            |               | together.                        |
|     |            |               |                                  |
|     |            |               | **Note:** When you are required  |
|     |            |               | to redline information, you      |
|     |            |               | should insert the tag \<R\>      |
|     |            |               | before and \</R\> following a    |
|     |            |               | paragraph which contains         |
|     |            |               | changes. HTML documents may be   |
|     |            |               | marked to show changed materials |
|     |            |               | within paragraphs. You need not  |
|     |            |               | redline changes to financial     |
|     |            |               | statements and notes.            |
+-----+------------+---------------+----------------------------------+
| 4   | \<PAGE\>   | No value      | Indicates where a new page       |
|     |            | required.     | should begin in a document, if   |
|     |            |               | you wish to force a specific     |
|     |            |               | page break.                      |
+-----+------------+---------------+----------------------------------+

Table 6-5: Wide Table Tags (Over 80 Characters Wide)

**Note:** The following information is **not** applicable to HTML
documents.

+----+------------+---------------+----------------------------------+
| T  | Tag        | Example of    | Definition (Limits of Field)     |
| ag |            | Value to be   |                                  |
|    |            | Inserted      |                                  |
| \# |            |               |                                  |
+====+============+===============+==================================+
| 1  | \<TABLE\>  | No value      | Marks the beginning of           |
|    |            | required.     | information wider than 80        |
|    |            |               | characters per line but not      |
|    |            |               | wider than 132 characters per    |
|    |            |               | line. Two \<S\> or two \<C\>     |
|    |            |               | tags, or one of each, are        |
|    |            |               | required with each use of the    |
|    |            |               | \<TABLE\> tag or EDGAR will      |
|    |            |               | suspend the submission.          |
+----+------------+---------------+----------------------------------+
| 1  | \          | No value      | Marks the start of text that     |
| .1 | <CAPTION\> | required.     | will serve as headings for       |
|    |            |               | columns.                         |
+----+------------+---------------+----------------------------------+
| 1  | \<S\>      | No value      | Marks the start of a stub (the   |
| .2 |            | required.     | left angle bracket is aligned    |
|    |            |               | with start of the stub).         |
+----+------------+---------------+----------------------------------+
| 1  | \<C\>      | No value      | Marks the start of a column of   |
| .3 |            | required.     | data (the left angle bracket is  |
|    |            |               | aligned with the farthest left   |
|    |            |               | character of the column of       |
|    |            |               | data). Multiple columns require  |
|    |            |               | multiple tags.                   |
+----+------------+---------------+----------------------------------+
| 1  | \<FN\>     | No value      | Denotes (and separates) the      |
| .4 |            | required.     | numerical data in a table from   |
|    |            |               | its footnotes.                   |
+----+------------+---------------+----------------------------------+
| 1  | \</TABLE\> | No value      | Marks the end of a table, and    |
| .5 |            | required.     | return to lines no wider than 80 |
|    |            |               | characters.                      |
+----+------------+---------------+----------------------------------+

**Caution:** If lines of text exceed 80 characters in width in ASCII
documents, you must use the \<TABLE\>, \<S\>, \<C\>, and \</TABLE\>
tags. We encourage you to also use the tags in tables less than 80
characters wide. The \<S\> and \<C\> tags must appear on a separate line
between the column headings and the data. If you use the \<FN\> tag, it
must appear on a separate line between the last line of data and the
footnote or table description.

For more information on using tags for tables; see Section 6.10.

[]{#section_3c .anchor}SECTION C \-- Special Handling for Certain
Documents

## Non-Public and Confidential Information

EDGAR is designed to separate non-public from public information and
disseminate only the public information. In some cases, the value for
the Submission Type field provides sufficient instruction for EDGAR to
handle filings correctly (i.e., when the value CORRESP is entered into
the Submission Type field, EDGAR does not disseminate the information
outside the SEC).

Similarly, when the Submission Type field is public information, the
Type field in the Upload Attachment screen determines whether or not the
document is public, thereby assuring that EDGAR treats cover letters
submitted under Document Type COVER or correspondence submitted under
Document Type CORRESP as non-public. EDGAR does not disseminate
non-public submission document information.

**Notes:** EDGAR disseminates graphic files associated with non-public
documents (Graphics on a COVER letter for a Form 3 filing), although it
will not disseminate the document itself.

Non-public material is different from confidential material. You should
continue to submit all confidential material in paper form.

## How To Create a Correspondence Document

To create a correspondence document, use a word processing application
that supports ASCII or HTML. Attach it to the submission using the
Attached Documents List page. You may also include a PDF copy in a
correspondence document.

## Formatting Tables Wider than 80 Characters

The following table format information does **not** apply to HTML
documents. See Chapter 7 for tables within HTML documents.

### Guidelines for Presentation of Tables

Our specifications for formatting electronic filings require that lines
of text in ASCII/SGML documents not exceed 80 characters. The only
exception to this limitation is information submitted in a table or
column format, which must comply with the following guidelines:

-   You must include information wider than 80 characters between the
    tags \<TABLE\> (begin table tag) and \</TABLE\> (end table tag);

-   You can use no more than 132 characters per line (row);

-   You may introduce column headers by a line having the optional tag
    \<CAPTION\> appearing on the otherwise blank line (row) preceding
    column headings (see the examples in the next section);

-   The row preceding columnar information must consist of tags
    designating where columns of information will begin (where tabs are
    set in word processing programs or where columns begin in a
    spreadsheet program):

    \-- use the \<S\> tag to designate the leading (left) edge of the
    \"stub\" (sometimes referred to as the legend or key), or columns of
    non-numeric information (see examples in the next section);

    \-- use the \<C\> tag to designate the leading (left) edge of each
    column of information (at least one column to the left of the \<
    (left angle bracket) of the tag \<C\> must be blank in all rows of
    the table up to the next presentation tag, e.g., \<CAPTION\>,
    \<FN\>, or \</TABLE\>);

    \-- you must use at least two \<S\> or \<C\> tags, or one of each,
    with each use of the \<TABLE\> tag or EDGAR will suspend the
    submission

-   The row preceding any explanatory or footnote material should
    include the tag \<FN\> (see Example I in the next section).

Refer to the following examples for guidance on using table tags in a
variety of table styles.

### Table Tags

The following list contains the tags that apply for inserting a table in
your EDGAR filing, module, or segment document:

List of tags used in the following example:

  -------------- --------------------------------------------------------
  \<TABLE\>      Tag is placed before the wide text of the table.

  \<CAPTION\>    Tag is placed following the wide text and preceding
                 first line of columnar captions.

  \<S\>          Tag is placed at leading edge (left margin) of stub
                 information.

  \<C\>          Tag placed at leading edge (left margin) of each column.
                 The column at the immediate left of the \< must be free
                 of any characters between the \< and the preceding
                 column on all rows.

  \<FN\>         Tag preceding the footnote tag \<F#\>.

  \<F1\>,        Tag preceding the footnote information.
  \<F2\>, etc.   

  \</FN\>        Tag following the last line of footnote information.

  \</TABLE\>     Tag following the last line of wide information,
                 including footnotes where they apply.
  -------------- --------------------------------------------------------

### Formatting Examples of Wide Tables

If you downloaded this manual from the SEC website, print the following
examples at 132 characters per line, or print using condensed type.
These examples, and the tags within them, do **not** apply to HTML
documents. See Chapter 7 for examples and information regarding HTML
documents and tags.

**Example I \--Table Appearing within Textual Discussion (wide text
included as part of textual presentation):**

\<TABLE\>

Selected Financial Data

\<CAPTION\>

Six Months Ended

Fiscal Year Ended June 30, December 31,

\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--
\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--

1998 1999 1995 1996 1997 1996 1997

(in thousands, except per share data)

\<S\> \<C\> \<C\> \<C\> \<C\> \<C\> \<C\> \<C\>

Financial Condition:

Total Assets 1,754 1,124\<F1\> 766 756 5,029 1,165 5,431

Long-Term Debt 200 200 268 207 303 125 174

Results of Operations:

Net Sales 0 0 0 0 1,347 0 898

Income (Loss) from 1,053) (935) (892) (613) (339) (367) (244)

Continuing Operations Income (Loss) Per (.03) (.03) (.02) (.01) .00 .00
.00

Share from

Continuing Operations

Cash Dividends 0 0 0 0 0 0 0

Per Share

\<FN\>

\<F1\>

This footnote refers to a particular item that has been tagged in the
table. It must, however, follow the footnote tag as shown.

\</FN\>

\</TABLE\>

**Example II \-- Table With Tabular Data-Series Market and Trading
Information**

\<TABLE\>

xyy\'s common stock and series A and B preferred stock are quoted on the
NASDAQ/NMS. The following tables show for the periods indicated the high
and low closing sales prices for such securities.

\<CAPTION\>

Common Stock

19xx 19xx 19xx

Quarter High Low High Low High Low

\_\_\_\_\_ \_\_\_\_\_\_ \_\_\_\_\_\_ \_\_\_\_\_\_ \_\_\_\_\_\_
\_\_\_\_\_\_

\<S\> \<C\> \<C\> \<C\> \<C\> \<C\> \<C\>

First 22 1/2 6 3/4 22 1/4 23 1/2 26 1/8 23 5/8

Second 12 5/8 6 1/2 25 5/8 24 1/2 25 5/8 24 1/2

Third 11 2 25 1/4 24 1/8 25 5/8 24 5/8

Fourth 25 21 1/4 25 1/2 25 1/2 23 1/2

\<CAPTION\>

Series A Preferred Stock

19xx 19xx 19xx

Quarter High Low High Low High Low

\_\_\_\_\_\_ \_\_\_\_\_\_ \_\_\_\_\_ \_\_\_\_\_ \_\_\_\_\_ \_\_\_\_\_

\<S\> \<C\> \<C\> \<C\> \<C\> \<C\> \<C\>

First 33 1/2 17 3/4 7 1/4 33 1/2 26 1/8 23 5/8

Second 32 5/8 15 1/2 34 5/8 32 1/2 25 5/8 24 1/2

Third 22 12 31 1/4 34 1/2 25 1/2 23 1/2

Fourth 29 25 31 1/4 34 1/2 25 1/2 23 1/2

\<CAPTION\>

Series B Preferred Stock

19xx 19xx 19xx

Quarter High Low High Low High Low

\_\_\_\_\_\_ \_\_\_\_\_\_ \_\_\_\_\_\_ \_\_\_\_\_ \_\_\_\_\_\_
\_\_\_\_\_\_

\<S\> \<C\> \<C\> \<C\> \<C\> \<C\> \<C\>

First 53 1/2 34 3/4 57 1/2 53 1/2 46 1/8 43 5/8

Second 52 5/8 35 1/2 54 5/8 52 1/2 45 5/8 44 1/2

Third 42 32 50 1/4 51 1/8 45 5/8 44 5/8

Fourth 49 45 51 1/4 54 1/2 45 1/2 43 1/2

\</TABLE\>

**Note:** The \<CAPTION\>, \<S\>, and \<C\> tags are repeated to
indicate insertion of new captions.

[]{#section_3d .anchor}SECTION D \-- Signatures for Electronic Filings

## Statutory Signatures

The document level signature requirements described in this section have
not changed from the Legacy EDGAR document signature requirements.

In many cases, the securities laws require filed documents to be signed.
You must type your signature for an electronic filing to meet this
requirement. See Rule 302 of Regulation S-T. Rule 302 of Regulation S-T
requires you to retain a manually signed signature page or other
document that authenticates, acknowledges, or otherwise adopts the
signature that appears in typed form within an electronic filing. You
must retain this signature page for five years.

An example of a signature as it would appear in an electronic filing is:

[HERBERT JONES]{.underline}

HERBERT JONES

> **OR**

[HERBERT JONES]{.underline}

HERBERT JONES\
CHIEF FINANCIAL OFFICER

> **OR (For Investment Management Filers)**

HERBERT JONES

## Powers of Attorney and Consents of Experts

If you are submitting signatures for powers of attorney, consents of
experts, or any other required signature, you must submit them in the
typed form specified in Section 6.11.

# Instructions for Attaching HTML Documents to Electronic Submissions

## Overview

The following instructions tell how you can prepare EDGAR-acceptable
electronic submissions documents formatted in Hyper-Text Markup Language
(HTML) versions 3.2 or 4.0. For additional help with the preparation of
electronic submissions, contact Filer Support at (202) 942-8900.

HTML is a markup language you can use to create documents that are
portable from one platform to another. It is a powerful data
representation method that enhances the way you can represent public
information, and the way our analysts and other end-users digest
information throughout EDGAR.

The "tagging" language of HTML 3.2 and 4.0 was adopted and maintained by
the World Wide Web Consortium (W3C). Even though HTML 4.0 is accepted
worldwide, HTML 3.2 is the only "standardized" version of HTML. In
general, HTML documents are SGML documents with generic semantics that
are appropriate for representing platform-independent information from a
wide range of applications. Please see the following W3C web page for a
complete tag and attribute specification and document type definition
(DTD) for HTML 3.2:

> **(*http://www.w3.org/TR/REC-html32*)**

EDGAR supports the attachment of HTML documents with locally-referenced
JPEG and GIF graphics via the \<IMG SRC=\> tag. HTML documents may also
contain \<A HREF=\> references to other local HTML and ASCII/SGML
documents within the submission. In addition, \<A HREF=\> tags may
reference previously-filed submissions on the
"(*http://www.sec.gov/Archives/edgar/data*/)\..." repository from within
HTML documents attached to the submission.

HTML 3.2/4.0 document format is another official option you may use to
create your documents. HTML documents, like their ASCII/SGML text
counterparts, are attached to submissions and submitted as part of a
submission via the Internet.

You can use HTML editors (e.g., MS FrontPage, etc.) and/or versions of
word processors (e.g., MS Word '97, Word Perfect 7.0, MS Excel '97,
etc.) that support a "Save as HTML" option.

**Note**: These tools may not save your document in SEC-acceptable HTML
3.2/4.0 format.

EDGAR only accepts documents that you have formatted using a subset of
the HTML 3.2 semantics (tags) and some HTML 4.0 attributes, as
recommended and standardized by the W3C. Due to the SEC's limited
support of HTML, EDGAR enforces the following restrictions relative to
all HTML documents that are included in an EDGAR submission:

-   No Active Content (i.e., \<APPLET\>, \<OBJECT\>, \<SCRIPT\>, etc.)

-   No External References, except for \<A HREF=\> links to
    previously-filed submissions on the *http://www.sec.gov website*.
    (i.e., \<A HREF="http://www.sec.gov/Archives/edgar/data/\*\*\*")

> **Note:** If your HTML document contains any active content, or
> unsupported external references, your entire submission will be
> suspended.

-   Local references to other files within the submission via the \<A
    HREF=\"\.....\"\> tagging construct are allowed. All links within
    the submission must be resolved locally for us to accept your
    submission

> **Exception:** Links to private documents, i.e., cover or
> correspondence, are not allowed.

-   No reference to Type 1 modules or segments

-   No nested \<TABLE\> tags

-   JPEG and GIF graphic files, and no other formats, may be attached to
    submissions and referenced from within HTML documents via the \<IMG
    SRC="\..."\> tag. All graphic links within the submission must be
    resolved

-   N-SAR, EX-27, and 13F documents are not accepted in HTML format
    \[Not Applicable to ownership filings\]

-   HTML documents are identified by the **\*.htm** filename extension,
    which will follow any pre-\<HTML\> comment tags (i.e., \<!DOCTYPE
    \>). The \<HTML\> tag is considered an optional tag within
    **\*.htm** documents.

-   In order to properly link documents within a submission, all linked
    documents must be named exactly as they are linked.

> **Note:** You must provide a filename in the following format:
>
> \[Maximum 32 characters (including suffix); use "a-z" characters
> (lower case, only), 0-9 (but **NOT** for the first character), no
> spaces or special characters, at most one '.', '-', or '\_' char, and
> the extension must be **\*.htm**, **\*.txt**, **\*.fil**, **\*.gif**,
> **\*.jpg**\]
>
> **Warning:** Except for CORRESP submissions, graphic files associated
> with non-public HTML documents (i.e., cover) will be disseminated even
> though the non-public document will not.

-   You may also use the EDGARLink Error Check to verify your documents
    (see Filer manual, Volume 1), but if an error is found you must use
    your HTML authoring tool to edit your documents.

    **Note**: Ownership forms (except for Form 144) do not use
    EDGARLink, but this tool may be used to verify the format of any
    attached document.

-   Always review your HTML document separately through a browser before
    you attach them to your submission and transmit it to EDGAR.

    EDGAR will **NOT** accept any TEST or LIVE submissions that have
    attached HTML documents with unacceptable content, as described
    above. Each HTML document within an EDGAR submission must be
    \"resolvable\", that is all links (if any) must be to other HTML,
    Graphics, ASCII, or SGML within the same submission (with the single
    exception being \<A HREF=\> references to the
    "(*http://www.sec.gov/Archives/edgar/data/*).." website).

    Graphics will be attached as documents (like PDF documents). All
    documents with acceptable content will be disseminated with a
    \<FILENAME\> tag and value (up to 32 characters) in order to
    identify the document properly for internal references (if any).

We recommend that you assemble your HTML and other documents in a single
directory and test view them in a browser before you attach them to your
submission. All HTML documents should be compatible with an Microsoft
Internet Explorer (MSIE) 3.0+ or Netscape 3.0+ browser. As part of our
receipt and acceptance process, we will be extracting all of your
attached documents and graphics to a single directory and check all
references for inconsistencies and errors. We estimate that submissions
with HTML document and graphic content will increase the average
submission size by about 70-150 percent, depending on your use of HTML
3.2/4.0 formatting techniques.

EDGARLink (Volume 1) and the OnlineForms website (Volume 3) attach HTML
documents and graphics to a submission in the same manner as they attach
an ASCII/SGML document. See Chapters 4 and 5 (in their respective
volumes) for instructions on how to assemble submissions using EDGARLink
and the OnlineForms website.

## Acceptable HTML Document Tags

Due to the EDGAR restrictions described previously, EDGAR will only
accept a subset of the HTML 3.2/4.0 tagging standard. The following
table lists the set of acceptable HTML document header tags available to
you.

**Note:** All HTML attributes are supported for each HTML tag listed,
unless otherwise specified.

+------------------------+---------------------------------------------+
| Document Tags          | Definition                                  |
+========================+=============================================+
| \<HTML\>               | Identifies text as an HTML document         |
+------------------------+---------------------------------------------+
| \<!\--\> or \<!        | Comment \-- does not appear in the browser, |
| DOCTYPE\>              | only in the HTML source code                |
|                        |                                             |
|                        | \<!DOCTYPE\> tag is used to identify which  |
|                        | HTML standard is used by the HTML text.     |
|                        |                                             |
|                        | **Note:** These tags may appear in-between  |
|                        | the \<TEXT\> and \<HTML\> tags.             |
+------------------------+---------------------------------------------+
| \<BODY\>               | Signifies the body of the HTML document     |
|                        |                                             |
|                        | **Note:** The BACKGROUND attribute is not   |
|                        | supported for this tag.                     |
+------------------------+---------------------------------------------+
| \<HEAD\>               | Signifies header information for an HTML    |
|                        | document                                    |
+------------------------+---------------------------------------------+
| \<ISINDEX\>            | Signifies that the document is an index for |
|                        | a search engine                             |
+------------------------+---------------------------------------------+
| \<META\>               | Extended information to be included in the  |
|                        | document header                             |
|                        |                                             |
|                        | **Note:** The HTTP-EQUIV attribute is not   |
|                        | supported for this tag.                     |
+------------------------+---------------------------------------------+
| \<TITLE\>              | Title of document displayed at the top of   |
|                        | the browser                                 |
+------------------------+---------------------------------------------+

## Acceptable HTML Tags within a Document Body

Due to the EDGAR restrictions described previously, EDGAR will only
accept a subset of the HTML 3.2/4.0 tagging standard. The following
table lists the set of acceptable HTML document "body" tags (tags that
change the appearance of the text when displayed by a browser) that are
available to you.

**Note:** All HTML attributes are supported for each HTML tag listed,
unless otherwise specified.

+------------------------+---------------------------------------------+
| Document Body Tags     | Definition                                  |
+========================+=============================================+
| &#\...                 | Escape Sequences -- Used to display         |
|                        | characters normally reserved (such as "\<") |
|                        | as plain text in the HTML document          |
+------------------------+---------------------------------------------+
| \<A\>                  | Anchor/Hyperlink                            |
|                        |                                             |
|                        | \[**Note:** For the attribute HREF, the     |
|                        | following references are supported:         |
|                        |                                             |
|                        | -   References to other PUBLIC HTML,        |
|                        |     ASCII/SGML or PDF documents within the  |
|                        |     submission (i.e., \<A                   |
|                        |     HREF=\"ex-99.htm\"\>)                   |
|                        |                                             |
|                        | -   References to submissions stored at     |
|                        |     *http://www.sec.gov*/\.... locations    |
|                        |     (i.e., \<A                              |
|                        |     HREF=\"http:                            |
|                        | //www.sec.gov/Archives/edgar/data/\...\"\>) |
|                        |                                             |
|                        | -   Bookmark (internal) references will be  |
|                        |     supported\]                             |
|                        |                                             |
|                        | -   (i.e., \<A NAME="linkanchor"\> and \<A  |
|                        |     HREF=#linkanchor\>)\]                   |
|                        |                                             |
|                        | All other uses of the HREF attribute are    |
|                        | not supported and illegal, including        |
|                        | non-local references, the use of the        |
|                        | "TARGET" attribute, and the "mailto:" and   |
|                        | "ftp:" designations.                        |
+------------------------+---------------------------------------------+
| \<ADDRESS\>            | Address -- usually italicized               |
+------------------------+---------------------------------------------+
| \<B\>                  | Bold                                        |
+------------------------+---------------------------------------------+
| \<BIG\>                | Big Text \-- increases font size            |
+------------------------+---------------------------------------------+
| \<BLOCKQUOTE\>         | Block Quote \-- usually indented            |
+------------------------+---------------------------------------------+
| \<BR\>                 | Line Break                                  |
+------------------------+---------------------------------------------+
| \<CAPTION\>            | Caption \-- can only be used with tables    |
+------------------------+---------------------------------------------+
| \<CENTER\>             | Centers elements between tags               |
+------------------------+---------------------------------------------+
| \<CITE\>               | Citation                                    |
+------------------------+---------------------------------------------+
| \<CODE\>               | Code                                        |
+------------------------+---------------------------------------------+
| \<DD\>                 | Definition                                  |
+------------------------+---------------------------------------------+
| \<DFN\>                | Definition -- same as using **\<I\>**       |
+------------------------+---------------------------------------------+
| \<DIR\>                | Directory List                              |
+------------------------+---------------------------------------------+
| \<DIV\>                | Division \-- helps separate a document into |
|                        | parts                                       |
+------------------------+---------------------------------------------+
| \<DL\>                 | Definition List \-- used with **\<DT\>**    |
|                        | and **\<DD\>**                              |
+------------------------+---------------------------------------------+
| \<DT\>                 | Definition Term                             |
+------------------------+---------------------------------------------+
| \<EM\>                 | Emphasized \-- similar to using Bold        |
+------------------------+---------------------------------------------+
| \<FONT\>               | Allows alteration of font contained within  |
|                        | tags                                        |
+------------------------+---------------------------------------------+
| \<H1\>                 | Heading 1 \-- largest heading size          |
+------------------------+---------------------------------------------+
| \<H2\>                 | Heading 2                                   |
+------------------------+---------------------------------------------+
| \<H3\>                 | Heading 3                                   |
+------------------------+---------------------------------------------+
| \<H4\>                 | Heading 4                                   |
+------------------------+---------------------------------------------+
| \<H5\>                 | Heading 5                                   |
+------------------------+---------------------------------------------+
| \<H6\>                 | Heading 6 \-- smallest heading size         |
+------------------------+---------------------------------------------+
| \<HR\>                 | Horizontal Rule \-- displays a thin line    |
|                        | across the page for separation of text      |
+------------------------+---------------------------------------------+
| \<I\>                  | Italics                                     |
+------------------------+---------------------------------------------+
| \<IMG SRC=\>           | Image reference                             |
|                        |                                             |
|                        | \[Note: Only local JPEG and GIF graphic     |
|                        | files may be referenced (i.e., \<IMG        |
|                        | SRC=\"graph10q.gif\"\> or                   |
|                        |                                             |
|                        | \<IMG SRC=\"graph10q.jpg\"\>)\]             |
|                        |                                             |
|                        | The attributes DYNSRC, LOOP, LOOPDELAY,     |
|                        | START, and CONTROLS are not supported for   |
|                        | this tag.                                   |
+------------------------+---------------------------------------------+
| \<KBD\>                | Keyboard -- pre-formatted text              |
+------------------------+---------------------------------------------+
| \<LI\>                 | List Item \-- used by **\<DIR\>**,          |
|                        | **\<MENU\>**, **\<OL\>**, and **\<UL\>**    |
+------------------------+---------------------------------------------+
| \<LISTING\>            | Listing \-- same as using **\<PRE\>**       |
+------------------------+---------------------------------------------+
| \<MENU\>               | Menu List                                   |
+------------------------+---------------------------------------------+
| \<OL\>                 | Ordered List \-- includes numbers           |
+------------------------+---------------------------------------------+
| \<P\>                  | Paragraph                                   |
+------------------------+---------------------------------------------+
| \<PLAINTEXT\>          | Plain Text                                  |
+------------------------+---------------------------------------------+
| \<PRE\>                | Pre-formatted Text                          |
+------------------------+---------------------------------------------+
| \<SAMP\>               | Sample \-- uses a fixed-width font and is   |
|                        | same as using **\<PRE\>**                   |
+------------------------+---------------------------------------------+
| \<SMALL\>              | Small Text \-- decreases font size          |
+------------------------+---------------------------------------------+
| \<STRIKE\>             | Strikethrough                               |
+------------------------+---------------------------------------------+
| \<STRONG\>             | Strong \-- similar to using Bold            |
+------------------------+---------------------------------------------+
| \<SUB\>                | Subscript                                   |
+------------------------+---------------------------------------------+
| \<SUP\>                | Superscript                                 |
+------------------------+---------------------------------------------+
| \<TABLE\>              | Table                                       |
|                        |                                             |
|                        | **Note:** EDGAR will not accept or          |
|                        | disseminate HTML documents with nested      |
|                        | **\<TABLE\>** tags.                         |
+------------------------+---------------------------------------------+
| \<TD\>                 | Table Data or Cell                          |
+------------------------+---------------------------------------------+
| \<TH\>                 | Table Header \-- displayed in bold          |
+------------------------+---------------------------------------------+
| \<TR\>                 | Table Row                                   |
|                        |                                             |
|                        | **Note:** The WIDTH attribute supports      |
|                        | percentage (%) values as well as pixel      |
|                        | values.                                     |
+------------------------+---------------------------------------------+
| \<TT\>                 | Teletype \-- uses a fixed-width font and is |
|                        | same as using **\<PRE\>**                   |
+------------------------+---------------------------------------------+
| \<U\>                  | Underlined                                  |
+------------------------+---------------------------------------------+
| \<UL\>                 | Un-ordered List \-- bullets only            |
+------------------------+---------------------------------------------+
| \<VAR\>                | Variable \-- uses a fixed-width font and is |
|                        | same as using \<PRE\>                       |
+------------------------+---------------------------------------------+
| \<XMP\>                | Example \-- same as using **\<PRE\>**       |
+------------------------+---------------------------------------------+

Please see Appendix B for a listing of various errors and warnings
associated with the processing of HTML documents within EDGAR.

**Note:** The **\<CAPTION\>** and **\<TABLE\>** tags are currently used
within ASCII/SGML EDGAR documents and also used in HTML documents but
they are "visually" interpreted differently.

## HTML Tags that are NOT Supported by EDGAR

EDGAR will suspend and not disseminate submissions with the following
HTML tags:

  ------------------- ------------------- -------------------------------
  \<ACRONYM\>         \<APPLET\>          \<AREA\>

  \<BASE\>            \<BASEFONT\>        \<BDO\>

  \<BUTTON\>          \<COL\>             \<COLGROUP\>

  \<DEL\>             \<FIELDSET\>        \<FORM\>

  \<FRAME\>           \<FRAMESET\>        \<IFRAME\>

  \<INPUT\>           \<INS\>             \<LABEL\>

  \<LEGEND\>          \<MAP\>             \<META HTTP_EQUIV...\>

  \<NOFRAMES\>        \<NOSCRIPT\>        \<OBJECT\>

  \<OPTION\>          \<PARAM\>           \<Q\>

  \<S\>               \<SCRIPT\>          \<SELECT\>

  \<SPAN\>            \<STYLE\>           \<TBODY\>

  \<TEXTAREA\>        \<TFOOT\>           \<THEAD\>
  ------------------- ------------------- -------------------------------

\*All other tags not represented in Section 7.3.

## Acceptable Attributes for EDGAR HTML Tags

Due to the EDGAR restrictions described previously, only a subset of the
HTML 3.2/4.0 tag attributes are accepted by EDGAR. The following table
lists the set of acceptable HTML tag attributes that you can use.

**Note:** Many of the following attributes are only supported passively,
since their primary function may be to support actions that are
restricted by EDGAR. Refer to any HTML 3.2 reference book for actual
values available for these attributes.

  -----------------------------------------------------------------------
  Attribute               Description             Parent Tag(s)
  ----------------------- ----------------------- -----------------------
  align                   Align text              \<H1\>-\<H6\>, \<HR\>,
                                                  \<P\>, \<CAPTION\>,
                                                  \<DIV\>, \<TABLE\>,
                                                  \<TD\>, \<TH\>, \<TR\>

  alink                   Highlight color when    \<BODY\>
                          hypertext links are     
                          used                    

  bgcolor                 Background color of the \<BODY\>, \<TABLE\>
                          document body           

  border                  Thickness of the table  \<TABLE\>
                          border                  

  cellpadding             Sets the spacing        \<TABLE\>
                          between the border and  
                          the content of the      
                          table cells             

  cellspacing             Sets the spacing        \<TABLE\>
                          between the cells in a  
                          table                   

  class                   Space-separated list of MANY
                          classes                 

  clear                   Moves down past         \<BR\>
                          floating images on      
                          either margin           

  color                   Sets the color of the   \<FONT\>
                          text                    

  colspan                 Causes the cell to span \<TD\>, \<TH\>
                          a number of columns     

  compact                 Render lists in a more  \<DIR\>, \<DL\>,
                          compact style           \<MENU\>, \<OL\>,
                                                  \<UL\>

  content                 Associated information  \<META\>

  dir                     Direction of text       MANY[^1]

  height                  The height of a cell in \<TD\>, \<TH\>
                          pixels or percentage of 
                          screen height           

  href                    Link to another         \<A\>
                          document                

  id                      Document-wide unique id MANY

  lang                    Language specification  MANY

  link                    Color used to stroke    \<BODY\>
                          the text for unvisited  
                          hypertext links.        

  name                    Meta-information name   \<META\> or \<A\>
                          or link name            

  noshade                 Display as a solid rule \<HR\>

  nowrap                  Prevents word-wrapping  \<TD\>, \<TH\>
                          within a cell           

  prompt                  Specifies a prompt      \<ISINDEX\>
                          string for an input     
                          field                   

  rel                     Forward link types      \<LINK\>, \<A\>

  rev                     Reverse link types      \<LINK\>, \<A\>

  rowspan                 Causes the cell to span \<TD\>, \<TH\>
                          a number of rows        

  size                    Amount of space         \<HR\>, \<FONT\>
                          assigned for an input   
                          field                   

  src                     Graphic reference       \<IMG\>

  start                   Starting sequence       \<OL\>
                          number                  

  style                   Associated Style info   MANY

  text                    Color used to stroke    \<BODY\>
                          the document's text     

  title                   Advisory title string   \<LINK\>

  type                    Style of bullet         \<LI\>, \<OL\>, \<UL\>

  valign                  Sets the vertical       \<TD\>, \<TH\>, \<TR\>
                          alignment of the        
                          content within a cell   

  vlink                   Color used to stroke    \<BODY\>
                          the text for visited    
                          hypertext links.        

  width                   Width of a column in    \<HR\>, \<TABLE\>,
                          pixels or percentage of \<TD\>, \<TH\>
                          screen width            
  -----------------------------------------------------------------------

## Extended Character Sets within HTML Documents

Within HTML documents, extended-ASCII characters (i.e., the British
Pound Sterling symbol, £,and the Japanese Yen symbol, ¥) can be
represented by their ISO-8859-1 (Latin 1) decimal character reference
specification. The Pound Sterling symbol (£) can be represented by the
following character string: **&#163**. The Yen symbol (¥) can be
represented by the following character string: **&#165**. Many
W3C-certified web sites contain complete ISO-8859-1 extended character
reference listings, like the sample from
[*http://www.htmlhelp.com/reference/charset*](http://www.htmlhelp.com/reference/charset)
below.

**Note**: EDGAR will suspend a submission that contains an extended
ASCII character. EDGAR will only support extended character references.

A partial listing of Relevant ISO-8859-1 Extended Character References
for SEC HTML documents includes:

  -------------------------------------------------------------------------
  Description           Hex       Character      Entity Name     Symbol
                                  Reference                      
                                  (Dec)                          
  --------------------- --------- -------------- --------------- ----------
  small italic f,       83        &#131;         &fnof;          ƒ
  function of, f florin                                          

  low horizontal        85        &#133;         &hellip;        ...
  ellipsis                                       &ldots;         

  dagger mark           86        &#134;         &dagger;        †

  double dagger mark    87        &#135;         &Dagger;        ‡

  letter modifying      88        &#136;                         ¹
  circumflex                                                     

  per thousand (mille)  89        &#137;         &permil;        ‰
  sign                                                           

  capital S caron or    8A        &#138;         &Scaron;        Š
  hacek                                                          

  left single angle     8B        &#139;         &lsaquo;        ‹
  quote mark                                                     
  (guillemet)                                                    

  capital OE ligature   8C        &#140;         &OElig;         Œ

  round filled bullet   95        &#149;         &bull;          

  trademark sign        99        &#153;         &trade;         ™

  small s caron or      9A        &#154;         &scaron;        š
  hacek                                                          

  right single angle    9B        &#155;         &rsaquo;        ›
  quote mark                                                     
  (guillemet)                                                    

  small oe ligature     9C        &#156;         &oelig;         œ

  capital Y dieresis or 9F        &#159;         &Yuml;          Ÿ
  umlaut                                                         

  non-breaking space    A0        &#160;         &nbsp;          

  inverted exclamation  A1        &#161;         &iexcl;         ¡
  mark                                                           

  cent sign             A2        &#162;         &cent;          ¢

  pound sterling sign   A3        &#163;         &pound;         £

  general currency sign A4        &#164;         &curren;        ¤

  yen sign              A5        &#165;         &yen;           ¥

  section sign          A7        &#167;         &sect;          §

  spacing dieresis or   A8        &#168;         &uml; &die;     ¨
  umlaut                                                         

  copyright sign        A9        &#169;         &copy;          ©

  feminine ordinal      AA        &#170;         &ordf;          ª
  indicator                                                      

  left (double) angle   AB        &#171;         &laquo;         «
  quote (guillemet)                                              

  registered trademark  AE        &#174;         &reg;           ®
  sign                                                           

  spacing macron (long) AF        &#175;         &macr;          ¯
  accent,                                                        

  degree sign           B0        &#176;         &deg;           °

  plus-or-minus sign    B1        &#177;         &plusmn;        ±

  superscript 2         B2        &#178;         &sup2;          ²

  superscript 3         B3        &#179;         &sup3;          ³

  spacing acute accent  B4        &#180;         &acute;         ´

  micro sign            B5        &#181;         &micro;         µ

  middle dot, centered  B7        &#183;         &middot;        ·
  dot                                                            

  spacing cedilla       B8        &#184;         &cedil;         ¸

  superscript 1         B9        &#185;         &sup1;          ¹

  masculine ordinal     BA        &#186;         &ordm;          º
  indicator                                                      

  right (double) angle  BB        &#187;         &raquo;         »
  quote (guillemet)                                              

  fraction ¼            BC        &#188;         &frac14;        ¼

  fraction ½            BD        &#189;         &frac12; &half; ½

  fraction ¾            BE        &#190;         &frac34;        ¾

  inverted question     BF        &#191;         &iquest;        ¿
  mark                                                           
  -------------------------------------------------------------------------

Your HTML editor may use the \"Entity-Name\" (i.e., **&yen**) of the
character you wish to reference rather than the standard character
reference. Either technique may be used within an HTML document that is
attached to an SEC submission.

To represent ASCII/SGML tagging phrases within an HTML document, use the
following identifiers for the reserved characters \"\<\" and \"\>\":
**&lt** for \"\<\", and **&gt** for \"\>\". This will prevent the
browser from misinterpreting the characters for display purposes.

**Note**: The **\<R\>** tag can be represented either directly as
**\<R\>** or indirectly as **&ltR&gt**. For all other uses of the
reserved \"\< \>\" characters, you can also use their ISO-8859-1
representation.

**Important**: HTML documents may be marked to show changed materials
within paragraphs; however, only one set of redline tags (the begin and
end redline) may be on a text line. Press Enter or Return after each end
redline tag. If you do not form your redline tags correctly, the tags
can appear in your disseminated filing.

## Template for an Attached HTML Document 

The following is an acceptable template for an attached HTML document.

**Note:** All documents are attached to page two of the submission
template.

\<HTML\>

\<HEAD\>

{Head tags and text }

\</HEAD\>

\<BODY\>

{HTML body tags and text\...\...\...\...}

\</BODY\>

\</HTML\>

## ASCII or SGML Functionality to be Preserved within HTML Documents

EDGAR allows you to use several ASCII or SGML tags within HTML
documents, primarily to preserve existing functionality. The following
functions are preserved in HTML documents:

-   **Paging**

    EDGAR allows the ASCII or SGML **\<PAGE\>** tag within HTML
    documents, even though this tag is not supported by common browsers
    and HTML 3.2. You may need to use this tag to differentiate pages to
    end-users.

-   **Redlining**

> EDGAR allows you to use the ASCII or SGML **\<R\>** and **\</R\>**
> tags within HTML **documents**, even though this tag is not supported
> by common browsers and HTML 3.2. You may want to use this tag set to
> highlight sections of text for us. Sections of your submission text
> that you mark with these redlining tags will be highlighted for our
> staff in **BOLD** Magenta color in order to differentiate that section
> of text from other non-redlined sections.

The \<**R**\> and \</**R**\> tags can also be represented as **&ltR&gt**
and **&lt/R&gt**, respectively. Either format will signify a redline
request to EDGAR . The redline tags within the HTML document are not
disseminated to the public. Each redline tag character will be replaced
by a blank character (' ') before the submission is disseminated. The
blanks will not be visible from the browser but will be visible in the
HTML source code.

**Important**: If you do not form your redline tags correctly, the tags
can appear in your disseminated filing.

Sample HTML document with Redline tags:

\<HTML\>

\...

\...

\<p align=\"center\"\>\<strong\>TESTFILE COMPANY \</strong\>\</p\>

\<p align=\"center\"\>\<strong\>NOTES TO FINANCIAL STATEMENTS
\</strong\>\</p\>

\<p align=\"center\"\>\<strong\>September 30, 1999\</strong\>\</p\>

\<p\>&nbsp;\</p\>

&ltR&gt

\<p\>Note 1. Summary of Significant Accounting Policies\</p\>

&lt/R&gt

\...

\...

\</HTML\>

**Note**: For non-ownership submissions only: You may wish to submit
HTML documents, or parts of HTML documents, before you file your
submission or master segment. EDGAR allows only Type 2 (full document)
modules and segments in HTML format. You may create them exactly as you
would create ASCII/SGML modules and segments. See Chapter 5 for more
information on modules and segments. You would attach your Type 2 module
or segment to your \"Master\" submission template by selecting the
Module/Segment Reference page.

## ASCII or SGML Functionality Not Supported within HTML Documents

EDGAR will **NOT** support the following ASCII or SGML document tags
within an HTML document that is submitted to EDGAR as part of a Live or
Test submission:

> **\<S\>**
>
> **\<C\>**

Since tables are interpreted differently in HTML, the **\<S\>** and
**\<C\>** tags are NOT accepted.

**Warning:** The presence of an **\<S\>** or **\<C\>** tag in an HTML
document will cause EDGAR to suspend the submission.

EDGAR will also **NOT** support the following ASCII or SGML footnote
tags within an HTML document that is submitted to EDGAR as part of a
Live or Test submission.

> **\<FN\>**
>
> **\<F1\>**
>
> **\<F2\>, etc.**

**Warning:** The presence of a footnote tag in an HTML document will
cause EDGAR to suspend the submission.

You can simulate a footnote using the **\<SUP\>** and **\<SUB\>** tags
with an internal **\<A href=#xxxx \>** hyperlink. This technique allows
browser users to easily reference any footnote information at a click of
a mouse button.

## SEC Recommendations on Preparing Submissions with HTML Documents

The following are specific SEC recommendations concerning the creation
of SEC-approved HTML documents:

-   **We strongly recommend** that you prepare your HTML documents so
    that they are easily understood and viewable on a 15" monitor with
    800x600 resolution. Since browsers can adjust HTML documents
    according to monitor size, we strongly encourage you to adhere to
    this recommendation in order to avoid unwanted variance in your HTML
    document presentation to the end-user. Please use color combinations
    for background and text in your submission documents, which will
    enable us to successfully print them in black-and-white once we have
    received them in-house. Also, EDGAR will not verify proper HTML tag
    ordering. Improper tag nesting (except for the \<TABLE\> tag) and
    interleaving will not cause EDGAR to suspend your submission.

-   Currently, there is no limit to the size of the HTML documents you
    may submit. However, files containing HTML material can take
    considerable time to electronically transmit. These files can also
    consume relatively large amounts of storage space. Please consult
    your HTML editor manuals when you create your HTML documents in
    order to efficiently present their content.

-   No "Active Content" that may compromise the integrity of submissions
    with us may be present (or referenced from) within any HTML document
    submitted to us. The use of the following web technologies are not
    allowed within EDGAR documents: embedded Java applications, Java
    applets, JavaScript (ECMAScript), VBScript, Perl scripts,
    PostScript, PDF application links, binary executable files,
    Shockwave and ActiveX. Since this technology is evolving rapidly, no
    list can include all excluded technologies. EDGAR will suspend all
    submissions containing HTML documents with Active Content.

-   EDGAR support for HTML documents allows you to enhance the
    appearance of your submissions through the use of locally-referenced
    graphical image files in **\*.gif**, and **\*.jpg** formats only.

    **Note**: Only GIF and JPG graphic files are supported. EDGAR will
    suspend any submission that contains a non-GIF/JPG \<IMG\>
    reference. This external reference support is expected to
    significantly enhance and clarify the presentation of information in
    EDGAR submissions. When adding graphics we recommend the following
    actions to limit the size:

```{=html}
<!-- -->
```
-   Make image dimensions as small as possible

-   Use thumbnail versions of images

-   Save GIFs with natural color gradients as JPEGs

-   Increase the amount of JPEG compression

-   Use fewer bits per pixel to store the image

-   Adjust image contrast

-   Suppress dithering

```{=html}
<!-- -->
```
-   EDGAR does not provide functionality to scan submissions for
    "extraneous" information included manually, or by HTML authoring or
    other tools. Sometimes an authoring tool can insert a tag sequence
    that can actually cause EDGAR to suspend your submission. For
    instance, MS Word '97 may insert the \<META HTTP-EQUIV="xxxxxxx"\>
    tag into your document when you select the "Save as HTML" option.
    You should review your submissions and remove any extraneous content
    prior to submission. Information inserted in HTML files by various
    HTML authoring tools may include, but is not limited to:

```{=html}
<!-- -->
```
-   The name and version of the tool

-   The identification of the user of the authoring tool

-   The company to whom the tool is registered

-   The dates of file creation and modification

-   Change tracking markup and edited/deleted text, references, etc.

-   Editorial comments

```{=html}
<!-- -->
```
-   Since you may be using an authoring tool that includes unacceptable
    HTML 3.2/4.0 tags or attributes, you may also need to run your
    submission through an HTML 3.2 validator. Be aware that you may need
    to edit the HTML source, if necessary. We do not provide an HTML 3.2
    validator, and we suggest that you check the W3C Web page for the
    location and availability of these validators.

**APPENDIX A**

######### Online Submission Types Accepted for Electronic Filing

This Appendix provides tables listing all online submission form types
accepted by EDGAR.

**A.1 How Tables are Organized**

The tables are organized by the Act under which they are used. Each
table has three headings: Filing Type; Description; and Submission Type.

**A.1.1 Filing Type**

The Filing Type column lists the names of the forms, rules, or schedules
as they appear in the Code of Federal Regulations (CFR).

**A.1.2 Description**

The Description column explains the purpose of the form.

**A.1.3 Submission Type**

The Submission Type column lists the names of the submission types that
correspond to the filing type.

APPENDIX A

**Online Submission Types Accepted for Electronic Filing**

**Table of Contents**

**Table Page**

TABLE 1 Securities Exchange Act - Registration and Report Submission
Types [2](#table_3)

Accepted by EDGAR

[]{#table_3 .anchor}Table A-1. Securities Exchange Act - Online
Submission Types Accepted by EDGAR

+----------+---------------------------------------------+------------+
| Filing   | Description                                 | Submission |
|          |                                             | Type       |
| Type     |                                             |            |
+==========+=============================================+============+
| Form 3   | Initial statement of beneficial ownership   | 3          |
|          | of securities                               |            |
|          |                                             | 3/A        |
|          | Initial filing                              |            |
|          |                                             |            |
|          | Amendments                                  |            |
+----------+---------------------------------------------+------------+
| Form 4   | Statement of changes in beneficial          | 4          |
|          | ownership of securities                     |            |
|          |                                             | 4/A        |
|          | Initial filing                              |            |
|          |                                             |            |
|          | Amendments                                  |            |
+----------+---------------------------------------------+------------+
| Form 5   | Annual statement of changes in beneficial   | 5          |
|          | ownership of securities                     |            |
|          |                                             | 5/A        |
|          | Initial filing                              |            |
|          |                                             |            |
|          | Amendments                                  |            |
+----------+---------------------------------------------+------------+

**APPENDIX B**

######### Messages Reported by EDGAR

**B.1 Introduction**

EDGAR generates and sends either acceptance or suspense messages to you
after your submission has been received. Either type of message may
contain notices of discrepancies or inconsistencies in the submission.
Those notices are reported as warnings or errors. Errors cause a
submission to be suspended, but warnings do not.

After EDGAR generates a suspense message, you must correct and/or
resubmit the submission before we can accept it.

**Notes:**

> \(1\) In some cases, EDGAR may replace an unrecognizable character in
> your submission with a circumflex (\^).
>
> \(2\) Some discrepancies may generate either a warning or an error
> message depending upon the tag or value involved.
>
> \(3\) If you use the submission or document validation option to check
> a filing before submitting it to us, you will receive the same similar
> messages as those received from EDGAR.
>
> \(4\) The term "tag" actually means "field".

This Appendix contains the following:

-   Examples of acceptance and suspense messages.

-   Examples of errors and warnings reported in acceptance and suspense
    messages, and the accompanying messages that are generated.

-   An alphabetical listing of error/warning messages, with explanations
    and suggested solutions.

**B.2 Example of Acceptance Message for Official Filings Returned via
the Internet:**

FROM: EDGAR POSTMASTER \[EDGARPOST1\]

TO: jsmith@xyz.com

DATE: 10-Jan-2003 10:48 EST

SUBJECT: ACCEPTED FORM TYPE 10-K (1010101010-99-010051)

MSG ID: 97349-56392

THE FOLLOWING SUBMISSION HAS BEEN ACCEPTED BY THE U.S. SECURITIES AND
EXCHANGE COMMISSION:

COMPANY: HI TECH PHARMACAL CO INC

FORM TYPE: 4 NUMBER OF DOCUMENTS: 3

RECEIVED DATE: 10-Jan-2003 10:48 ACCEPTED DATE: 10-Jan-2003 10:48

FILING DATE: 10-Jan-2003 10:48

TEST FILING: NO CONFIRMING COPY: NO

ACCESSION NUMBER: 1010101010-03-010051

FILE NUMBER(S):

1\. 000-20424

THE PASSWORD FOR LOGIN CIK 1010101010 WILL EXPIRE 31-DEC-2003

PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE INQUIRIES.

REPORTING-OWNER(S):

1\. CIK: 0000887497

OWNER: BLACK, JOE

FORM TYPE: 4

FILE NUMBER(S):

1\. 000-20424

ISSUER:

2\. CIK: 0001186838

COMPANY: HI TECH PHARMACAL CO INC

\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE
\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--

{Adhoc Notification message}

**B.3 Example of Suspense Message:**

FROM: EDGAR POSTMASTER \[EDGARPOST1\]

TO: TESTER01

DATE: 8-JAN-2003 10:54 EST

SUBJECT: SUSPENDED FORM TYPE 4 (0000950136-03-000028)

MSG ID: 13359-36894

THE FOLLOWING SUBMISSION HAS BEEN SUSPENDED BY THE U.S. SECURITIES AND
EXCHANGE COMMISSION:

FORM TYPE: 4 NUMBER OF DOCUMENTS: 1

RECEIVED DATE:8-JAN 2003 10:18 SUSPENDED DATE: 8-JAN-2003 10:19

TEST FILING: NO CONFIRMING COPY: NO

ACCESSION NUMBER: 0000950136-03-000028

FILE NUMBER(S):

1\. NONE.

THE PASSWORD FOR LOGIN CIK 0000123567 WILL EXPIRE 01-FEB-2003 00:00.

THIS SUBMISSION MUST BE RE-TRANSMITTED IN ITS ENTIRETY.

  ------- ---------------------------------------------------------------
  ERR:    TAG_VALUE_MISSING_OR_INVALID

  MSG:    Value for IssuerCIK is missing or invalid 0101010101.

  LOC:    LINE NUMBER: 0
  ------- ---------------------------------------------------------------

\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE
\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--

{Adhoc Notification message}

**B.4 Explanation of Error Messages**

EDGAR will list each error in the order in which it was encountered in
processing. Some error conditions may generate more than one error.

You will receive an error message, via the Internet address you have
provided, in the following format:

  ------- ---------------------------------------------------------------
  ERR:    DUPLICATE_FILER

          (This is EDGAR's internal error message name for the error
          condition.)

  MSG:    FILER_CIK (VALUE) IS DUPLICATED

          (This message describes the error.)
  ------- ---------------------------------------------------------------

**Note: If the same error occurs repeatedly in a filing, not all of the
errors will be reported. For example, if the filing has exceeded the
reporting limit for the number of invalid characters in a filing, only
the first 10 occurrences will be reported.**

  ------- ---------------------------------------------------------------
  LOC:    This portion of the message helps you identify the line number
          associated with the error. The position of the error (character
          count) helps you move directly to the error location so that
          you may easily repair the error.

  ------- ---------------------------------------------------------------

For example, the LOC section of the error message could be:

LINE NUMBER: 30

This Appendix lists the Error Message names in alphabetical order.

The \"ERR\" or \"WRN\" and \"MSG\" sections of an error-check message
are repeated in the List of Errors. We have included the following two
additional information categories in this list:

  ------------- ---------------------------------------------------------
  DESCRIPTION   This is a more detailed description of the problem that
  OF ERROR:     caused the error and may explain why the filing was not
                accepted.

  SOLUTION:     This section of the message makes some suggestions for
                correcting the error.
  ------------- ---------------------------------------------------------

**Note:** Some error messages can be used for more than one tag field or
error. In each error message that can apply to multiple tags, the term
\<tag\> or field is used. The error message, which is in EDGARLink and
received from the Internet indicates the actual tag which caused the
error.

An example of an error message that could be used for more than one tag
could be:

  ------ ----------------------------------------------------------------
  ERR:   REQUIRED_TAG_MISSING

  MSG:   Required \<CIK\> tag is missing.
  ------ ----------------------------------------------------------------

When you find \"REQUIRED_TAG_MISSING\" in the List of Errors, the
message reads:

MSG: Required \<value\> tag is missing.

Since many tags are required for acceptance, not every possible message
is listed here. The EDGARLink or Internet message specifies exactly
which required tag is missing.

Similarly, a tag's value may be noted in the error message received from
the Internet or EDGARLink. In the listing of errors in the manual,
however, the message will have the tag value in parentheses (value). The
Internet error message will show the actual value that was inserted. For
example, if the correct CIK is 0000456789 and you entered 0000466789
after the \<CIK\> tag, the error message will read:

ERR: INCONSISTENT_TAG_VALUE

MSG: \<CCC\> value is inconsistent with \<CIK\> (0000466789).

For the previous error, the message in this appendix will be:

MSG: \<TAG\> value is inconsistent \<CIK\> (value).

Although EDGARLink and EDGAR have been designed to find as many errors
as possible, certain types of submission errors will halt processing so
that subsequent errors cannot be detected. For example, when the system
does not recognize a submission type, the filing requirements cannot be
checked. Under such conditions, you will receive the message, \"May
contain other errors.\"

**B.6 List of Errors and Warnings**

**Note:** Errors \[ERR\] will cause a filing to be suspended; warnings
\[WRN\] will not.

+------------+---+---------------------------------------------------------+
| WRN:       |   | **ACCEPT_WITH_ERROR**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Previous error(s) ignored for continued processing.     |
|            |   | Submission has been accepted with the listed errors.    |
+------------+---+---------------------------------------------------------+
| D          |   | This warning is associated with our processing of the   |
| ESCRIPTION |   | filing.                                                 |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | This warning will not cause suspension of your          |
|            |   | submission. No action is required.                      |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **ACTIVE_CONTENT_NOT_ALLOWED**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Active content found within HTML document               |
|            |   | (DOCUMENT_TYPE): (value).                               |
+------------+---+---------------------------------------------------------+
| D          |   | A script, or other active content, was embedded in an   |
| ESCRIPTION |   | HTML document that was attached to the EDGAR filing.    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove any scripts from HTML document(s) before         |
|            |   | submitting the filing to EDGAR.                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **BEGIN_TAG_MISSING**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): the (value) end tag has no corresponding    |
|            |   | begin tag.                                              |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document has a beginning tag missing,   |
| ESCRIPTION |   | i.e., \<MODULE\> or \<HTML\>.                           |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Insert the missing tag, re-enclose the document, and    |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **CANNOT_VALIDATE_DOCUMENT**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) has a (value) of (value), so it will   |
|            |   | not be validated.                                       |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document cannot be validated because it |
| ESCRIPTION |   | is a graphic.                                           |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Turn off the **Validation** check box in EDGARLink and  |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DOC_NAME_TYPE_MISMATCH**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) cannot have a type of (value).         |
+------------+---+---------------------------------------------------------+
| D          |   | One of the documents in your submission has a missing   |
| ESCRIPTION |   | file name type, incorrect extension, invalid Type 1     |
| OF ERROR:  |   | module or segment, or incorrect file type.              |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the submission document and retransmit.         |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **DOCUMENT_DELETED**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The PDF document (value) was removed from the           |
|            |   | submission since it contains invalid content.           |
+------------+---+---------------------------------------------------------+
| D          |   | The unofficial PDF document contains an invalid tag and |
| ESCRIPTION |   | was removed from the submission.                        |
|            |   |                                                         |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | The submission will not be suspended if this is the     |
|            |   | only error.                                             |
+------------+---+---------------------------------------------------------+
| ERR or     |   | **EMPTY_DOCUMENT**                                      |
| WRN:       |   |                                                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) in Submission of type (value) is       |
|            |   | empty.                                                  |
+------------+---+---------------------------------------------------------+
| D          |   | The document indicated contains only white space.       |
| ESCRIPTION |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Open the template that was submitted and view the       |
|            |   | attached documents.                                     |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **END_TAG_MISSING**                                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): the (value) begin tag has no corresponding  |
|            |   | end tag.                                                |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document has an end tag missing, i.e.,  |
| ESCRIPTION |   | \</MODULE\> or \</HTML\>.                               |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Insert the missing tag, re-enclose the document, and    |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **ILLEGAL_LINK_TO_PRIVATE_DOCUMENT**                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): contains an illegal link to the private     |
|            |   | document (value).                                       |
+------------+---+---------------------------------------------------------+
| D          |   | You have a Private document that has a link from a      |
| ESCRIPTION |   | Public HTML document. All link references from within   |
| OF ERROR:  |   | an HTML document must match the designated Filenames of |
|            |   | the referenced documents. Private documents may not be  |
|            |   | linked. Any link within an HTML document that does not  |
|            |   | meet this standard will cause EDGAR to issue this       |
|            |   | error.                                                  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Please name all of your attached documents that are     |
|            |   | referenced by links within an HTML document. Do not     |
|            |   | link to Private documents. You must use only            |
|            |   | SEC-approved Filenames for your referenced documents    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **ILLEGAL_MODSEG_REFERENCE**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): Submission Type (value) does not support    |
|            |   | the inclusion of a Type 1 (value) reference within an   |
|            |   | ASCII document. This document references a (value)      |
|            |   | named (value).                                          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission references a module or segment that     |
| ESCRIPTION |   | doesn\'t exist, or the module or segment name doesn\'t  |
| OF ERROR:  |   | conform, or the submission type does not permit the use |
|            |   | of modules and segments.                                |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Verify that the submission type allows module or        |
|            |   | segment references. If it does, correct the reference   |
|            |   | and resubmit. If not, remove the references and         |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INCONSISTENT_TAG_VALUE**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The (value) is inconsistent with (value) (value).       |
+------------+---+---------------------------------------------------------+
| D          |   | Either the CIK or the CCC is invalid.                   |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check your records and correct the inconsistent value.  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_ASCII_TAG**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): found an invalid ASCII tag (value).         |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains invalid ASCII         |
| ESCRIPTION |   | characters.                                             |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the invalid character, re-enclose, and           |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_CHARACTER**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): found an invalid ASCII code (value).        |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission contains an invalid ASCII character.    |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | If you receive many messages regarding invalid          |
|            |   | characters, you may have submitted a word processing    |
|            |   | document that you did not first convert to ASCII or     |
|            |   | HTML. In this case, convert the filing to ASCII or HTML |
|            |   | and submit the ASCII or HTML version. If you receive    |
|            |   | such messages after having submitted an ASCII or HTML   |
|            |   | graphic version of the filing, your word processing     |
|            |   | software may have made an incomplete translation to     |
|            |   | ASCII or HTML. You must remove the additional codes     |
|            |   | individually. The software\'s \"search and replace\"    |
|            |   | feature may help you to locate errors. If you receive   |
|            |   | only a few such messages, remove the invalid            |
|            |   | character(s) individually and re-submit the filing. If  |
|            |   | you cannot \"see\" the error, it may be a code that     |
|            |   | cannot be displayed on your PC screen. You may be able  |
|            |   | to correct the filing by deleting and inserting a space |
|            |   | at the location indicated. If you receive only a few    |
|            |   | such messages and correction of this document would     |
|            |   | represent an unreasonable burden, call Filer Support to |
|            |   | explore whether replacement of the invalid characters   |
|            |   | with a circumflex (\^) destroys the readability of the  |
|            |   | document.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_EXTERNAL_REFERENCE**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): improper external reference (value).        |
+------------+---+---------------------------------------------------------+
| D          |   | An invalid external reference was embedded in an HTML   |
| ESCRIPTION |   | document that was attached to your EDGAR filing. You    |
| OF ERROR:  |   | may only reference documents that are also contained    |
|            |   | within your submission or you may reference a           |
|            |   | previously-submitted filing on the                      |
|            |   | *http://www.sec.gov/Archives* website. Module and       |
|            |   | Segment documents cannot contain HTML external          |
|            |   | (graphic) references. Also, attached documents cannot   |
|            |   | have duplicate names.                                   |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove or correct any external graphic references from  |
|            |   | the HTML document(s) before submitting your filing to   |
|            |   | EDGAR.                                                  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_HTML_TAG**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | An invalid HTML tag was found within the HTML document  |
|            |   | (DOCUMENT_TYPE): (VALUE).                               |
+------------+---+---------------------------------------------------------+
| D          |   | All tags within an HTML document must conform to the    |
| ESCRIPTION |   | HTML 3.2 tag subset that is acceptable by EDGAR. Any    |
| OF ERROR:  |   | tag within an HTML document that does not conform to    |
|            |   | this standard will cause EDGAR to issue this error.     |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Within an HTML document, you must use only the          |
|            |   | SEC-approved set of HTML 3.2 tags.                      |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_NESTED_TAG**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): the (value) tag must be nested inside a     |
|            |   | (value) tag nest.                                       |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains nested tags that are  |
| ESCRIPTION |   | not structured correctly, i.e., Type 1 Module nested    |
| OF ERROR:  |   | tags.                                                   |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the nested tag structure, re-enclose the        |
|            |   | document, and retransmit your submission.               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_PDF_TAG**                                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): found an invalid PDF tag (value).           |
+------------+---+---------------------------------------------------------+
| D          |   | No PDF tags that support active content, external       |
| ESCRIPTION |   | references, or scripts are allowed in unofficial PDF    |
| OF ERROR:  |   | attachments. EDGAR will remove the unofficial document  |
|            |   | from the filing before dissemination.                   |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the non-supported tags and associated content.   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_UNOFFICIAL_PDF**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | An unofficial PDF document (value) must follow an       |
|            |   | official ASCII or HTML version associated with an       |
|            |   | official document.                                      |
+------------+---+---------------------------------------------------------+
| D          |   | A PDF document is considered unofficial and may only be |
| ESCRIPTION |   | included as a supplemental, duplicate attachment of     |
| OF ERROR:  |   | another document within the filing. An official ASCII   |
|            |   | or HTML version of the document must precede the PDF    |
|            |   | version within the filing. A PDF document cannot be     |
|            |   | submitted without an official ASCII or HTML version     |
|            |   | accompanying it.                                        |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | You must include an official ASCII version of the       |
|            |   | document in the submitted filing and attach it before   |
|            |   | the unofficial PDF version.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MULTIPLE_HTML_TAG_NESTS**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a single HTML document may not contain      |
|            |   | multiple \<HTML\> tags.                                 |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains more than one         |
| ESCRIPTION |   | \<HTML\> \</HTML\> tag combination.                     |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the additional HTML tags, re-enclose the         |
|            |   | document, and retransmit your submission.               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NESTED_TABLES_NOT_ALLOWED**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): nested tables are not allowed.              |
+------------+---+---------------------------------------------------------+
| D          |   | Your HTML submission document contains a nested table.  |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the HTML submission document, re-enclose the    |
|            |   | document, and retransmit your submission.               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_REPORTING_OWNER_RELATIONSHIP**                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Reporting Owner (value) must have at least one          |
|            |   | Relationship value specified.                           |
+------------+---+---------------------------------------------------------+
| D          |   | A Reporting Owner must have at least one Relationship   |
| ESCRIPTION |   | (Director, Officer, 10 percent Owner, or Other)         |
| OF ERROR:  |   | specified.                                              |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Specify at least one relationship for the Reporting     |
|            |   | Owner and resubmit.                                     |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_VALID_DOCUMENT**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) submission does not include a valid document    |
|            |   | specification.                                          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission is missing a valid document.            |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check submission document\'s validity and retransmit.   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_VALID_PRIMARY_DOCUMENT**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Submission does not have a valid primary document.      |
+------------+---+---------------------------------------------------------+
| D          |   | The primary submission document is not valid.           |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the submission document and retransmit your     |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       | * |                                                         |
|            | * |                                                         |
|            | R |                                                         |
|            | E |                                                         |
|            | G |                                                         |
|            | U |                                                         |
|            | L |                                                         |
|            | A |                                                         |
|            | T |                                                         |
|            | E |                                                         |
|            | D |                                                         |
|            | _ |                                                         |
|            | E |                                                         |
|            | N |                                                         |
|            | T |                                                         |
|            | I |                                                         |
|            | T |                                                         |
|            | Y |                                                         |
|            | _ |                                                         |
|            | C |                                                         |
|            | I |                                                         |
|            | K |                                                         |
|            | * |                                                         |
|            | * |                                                         |
+------------+---+---------------------------------------------------------+
| MSG:       | ( |                                                         |
|            | v |                                                         |
|            | a |                                                         |
|            | l |                                                         |
|            | u |                                                         |
|            | e |                                                         |
|            | ) |                                                         |
|            | C |                                                         |
|            | I |                                                         |
|            | K |                                                         |
|            | ( |                                                         |
|            | v |                                                         |
|            | a |                                                         |
|            | l |                                                         |
|            | u |                                                         |
|            | e |                                                         |
|            | ) |                                                         |
|            | b |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | g |                                                         |
|            | s |                                                         |
|            | t |                                                         |
|            | o |                                                         |
|            | a |                                                         |
|            | R |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | u |                                                         |
|            | l |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | E |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | y |                                                         |
|            | . |                                                         |
|            | T |                                                         |
|            | h |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | e |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | y |                                                         |
|            | c |                                                         |
|            | a |                                                         |
|            | n |                                                         |
|            | n |                                                         |
|            | o |                                                         |
|            | t |                                                         |
|            | f |                                                         |
|            | i |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | c |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | i |                                                         |
|            | c |                                                         |
|            | a |                                                         |
|            | l |                                                         |
|            | l |                                                         |
|            | y |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| D          | F |                                                         |
| ESCRIPTION | o |                                                         |
| OF ERROR:  | r |                                                         |
|            | a |                                                         |
|            | n |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | c |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | i |                                                         |
|            | c |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | , |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | e |                                                         |
|            | p |                                                         |
|            | r |                                                         |
|            | i |                                                         |
|            | m |                                                         |
|            | a |                                                         |
|            | r |                                                         |
|            | y |                                                         |
|            | f |                                                         |
|            | i |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | r |                                                         |
|            | a |                                                         |
|            | c |                                                         |
|            | o |                                                         |
|            | r |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | a |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | a |                                                         |
|            | R |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | u |                                                         |
|            | l |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | E |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | y |                                                         |
|            | . |                                                         |
|            | T |                                                         |
|            | h |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | n |                                                         |
|            | o |                                                         |
|            | t |                                                         |
|            | p |                                                         |
|            | e |                                                         |
|            | r |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  | R |                                                         |
|            | e |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | e |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | c |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | i |                                                         |
|            | c |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | w |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | C |                                                         |
|            | I |                                                         |
|            | K |                                                         |
|            | s |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | d |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | o |                                                         |
|            | t |                                                         |
|            | b |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | g |                                                         |
|            | t |                                                         |
|            | o |                                                         |
|            | R |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | u |                                                         |
|            | l |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | E |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | e |                                                         |
|            | s |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| ERR OR WRN |   | **REQUIRED_TAG_MISSING**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Required \<tag\> tag is missing.                        |
+------------+---+---------------------------------------------------------+
| D          |   | The indicated tag was not found, but is required for    |
| ESCRIPTION |   | acceptance.                                             |
| OF ERROR   |   |                                                         |
| OR         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Add the required tag.                                   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SUBMISSION_SUSPEND**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The submission has been suspended due to previously     |
|            |   | encountered errors.                                     |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is suspending this submission from the A&R   |
| ESCRIPTION |   | Workstation.                                            |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **TAG_NOT_REPEATABLE**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) tag is duplicated.                              |
+------------+---+---------------------------------------------------------+
| D          |   | The submission file has multiple data values in a field |
| ESCRIPTION |   | (XFDL tag) that is only permitted to have a single      |
| OF         |   | value.                                                  |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | The submission will not be suspended for this. To       |
|            |   | correct this, the filer needs to delete all but one     |
|            |   | value for the field.                                    |
+------------+---+---------------------------------------------------------+
| ERR or     |   | **TAG_VALUE_MISSING_OR_INVALID**                        |
| WRN:       |   |                                                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Value for (value) is missing or invalid (value).        |
+------------+---+---------------------------------------------------------+
| D          |   | The value for the (value) specified is incorrect or     |
| ESCRIPTION |   | missing. Common occurrences of this error include       |
| OF ERROR   |   | incorrect coding or omitting the value for the          |
| OR         |   | \<TYPE\>, \<CIK\>, \<FILE-NUMBER\>, \<PERIOD\>, or      |
| WARNING:   |   | \<ACT\> tags when these tags are required for the       |
|            |   | filing. This error will appear as a warning when the    |
|            |   | value following an optional tag is missing or invalid   |
|            |   | or when the value following a tag within a document is  |
|            |   | missing or invalid.                                     |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Insert or correct the tag value. You must re-submit the |
|            |   | corrected filing in its entirety.                       |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TEXT_EXCEEDS_80_CHARACTERS**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a text line exceeds 80 characters.          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains text that is wider    |
| ESCRIPTION |   | than 80 characters.                                     |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Reduce the width of your document, re-enclose, and      |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TEXT_EXCEEDS_132_CHARACTERS**                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a text line exceeds 132 characters          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains a table wider than    |
| ESCRIPTION |   | 132 characters.                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Reduce the width of the table, re-enclose, and          |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TOO_FEW_S_AND/OR_C_TAGS**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a TABLE section has less than two \<S\>     |
|            |   | and/or \<C\> tags.                                      |
+------------+---+---------------------------------------------------------+
| D          |   | Your HTML submission document has a table that is       |
| ESCRIPTION |   | incorrectly designed.                                   |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the table structure, re-enclose the document,   |
|            |   | and retransmit your submission.                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TOO_MANY_DOCUMENTS**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (value) submission has (value) (value) documents        |
|            |   | exceeding the allowable limit of (value).               |
+------------+---+---------------------------------------------------------+
| D          |   | Submission contains too many documents of a particular  |
| ESCRIPTION |   | type.                                                   |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the extra documents from the submission and      |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TRAINING_CIK**                                        |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Value for (value) is assigned to Training Agent         |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | The submission was designated as LIVE but one of the    |
| ESCRIPTION |   | registrants is a Training Agent.                        |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Change the submission to TEST or remove the Training    |
|            |   | Agent as a registrant and then resubmit.                |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNREADABLE_SUBMISSION_FILE**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Receipt Server cannot read submission file: (value).    |
+------------+---+---------------------------------------------------------+
| D          |   | This error is generated for an unprocessable            |
| ESCRIPTION |   | submission.                                             |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check that you compiled your submission correctly and   |
|            |   | that you have the latest EDGARLink software and         |
|            |   | templates.                                              |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNREFERENCED_FOOTNOTE**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Footnote (value) is never referenced.                   |
+------------+---+---------------------------------------------------------+
| D          |   | An XML document contains a field that references a      |
| ESCRIPTION |   | footnote that is not included in the document.          |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Repair the footnote discrepancy and resubmit.           |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNREFERENCED_GRAPHIC_DOCUMENT**                       |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): this graphic document must be referenced by |
|            |   | an HTML \<IMG\> link.                                   |
+------------+---+---------------------------------------------------------+
| D          |   | A graphics **(.jpg** or **.gif**) document included in  |
| ESCRIPTION |   | the submission as either a document or a referenced     |
| OF ERROR:  |   | module or segment must be referenced via an HTML link.  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Either reference the graphic document via an HTML link  |
|            |   | or remove the graphics document from the submission and |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNRESOLVED_HTML_LINK**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): contains an unresolved link to (value).     |
+------------+---+---------------------------------------------------------+
| D          |   | All link references from within an HTML document must   |
| ESCRIPTION |   | match the designated Filenames of the referenced        |
| OF ERROR:  |   | documents. Any link within an HTML document that does   |
|            |   | not meet this standard will cause EDGAR to issue this   |
|            |   | error.                                                  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Please name all of your attached documents that are     |
|            |   | referenced by links within an HTML document. You must   |
|            |   | use only SEC-approved Filenames for your referenced     |
|            |   | documents                                               |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **UNSUPPORTED_PDF**                                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Online submission of type (value) does not allow the    |
|            |   | inclusion of a PDF document. The document (value) was   |
|            |   | removed from the submission.                            |
+------------+---+---------------------------------------------------------+
| D          |   | The Online submission types do not allow the inclusion  |
| ESCRIPTION |   | of PDF documents.                                       |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Do not include PDF documents in future submissions of   |
|            |   | Online types.                                           |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **XML_SCHEMA_VIOLATION**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) has an XML Schema Violation: (value).  |
+------------+---+---------------------------------------------------------+
| D          |   | The XML submission file or primary document does not    |
| ESCRIPTION |   | conform to the applicable XML SCHEMA definition.        |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the SCHEMA violation and resubmit.              |
+------------+---+---------------------------------------------------------+

APPENDIX C

######### Paper Forms for Electronic Filing

**C.1 Form ID Notes**

When applying for EDGAR access codes, you must indicate whether you are
a filer, filing agent, or training agent, as defined in Part I of the
Form ID General Instructions. If you plan to file on EDGAR in more than
one capacity, you must complete and submit a separate Form ID for each
capacity. For example, if you want to make EDGAR submissions as a filer,
a filing agent, and a training agent, you must submit a separate Form ID
for each filing capacity. You will then receive three separate sets of
CIKs and access codes.

If you are submitting a Form ID application as a registrant, you must
have a manual signature of an associated person or an authorized
representative of the registrant as required by the form. Acceptable
positions or titles of an associated person are: president, partner,
treasurer, secretary, director, officer, or attorney.

You may submit filings on your own behalf or use a filing agent.
Training agents may only submit test filings.

**C.2 Availability of Paper Forms**

To obtain additional paper forms for electronic filing, call the SEC\'s
Filer Support staff at (202) 942-8900, or the Publications Branch at
(202) 942-4046. You can also download electronic copies of EDGAR-related
forms from the (*[www.sec.gov](http://www.sec.gov/))* website.

**Note:** Blank pages in this appendix are for paper form continuity,
only.

This page is intentionally blank.

  ----------- -----------------------------------------------------------
  SEC 2084    **Persons who potentially are to respond to the collection
  (02-02)\    of information contained in this form are not required to
  Previous    respond unless the form displays a currently valid OMB
  form        control number.**
  obsolete    

  ----------- -----------------------------------------------------------

United States\
Securities and Exchange Commission\
Washington, D.C. 20549

**FORM ID**

UNIFORM APPLICATION FOR ACCESS CODES TO FILE ON EDGAR

  ------ ----------------------------- ---- -- ----- ---------------------
  \[     Initial Application                   \[    Amendment
  \]                                            \]   

  ------ ----------------------------- ---- -- ----- ---------------------

**PART I --- APPLICATION FOR ACCESS CODES TO FILE ON EDGAR**

Name of applicant (registrant\'s name as specified in its charter,
individual\'s name for signature purposes; company or individual name of
filing agent or training agent)

Former Name (if changed since last application)

Mailing Address or Post Office Box No.

  ---------------------- ----------------------------- ------------------
  City                   State                         Zip

  ---------------------- ----------------------------- ------------------

Telephone number:( )\
E-Mail Address:

Applicant is a (*see* definitions in the General Instructions):

  ----- -------- ----- -------------------- ----- -------------------------
        Filer          Filing Agent               Training Agent

  ----- -------- ----- -------------------- ----- -------------------------

  ----- -----------------------------------------------------------------
        Initial Application for EDGAR Access Codes.

  ----- -----------------------------------------------------------------

Amended Application for (*see* definitions in the General Instructions):

  ------- ----------- ------- ---------------------- ------- ---------------
          CCC                 Password                       PMAC

  ------- ----------- ------- ---------------------- ------- ---------------

Amended Application to change reported information only (Access codes to
remain the same)

**PART II --- FILER INFORMATION (To be completed by filers only)**

If you currently file with the SEC, check this box and provide at least
one of your SEC file numbers, if known:

  ------ ---- ---------------------- ------ ---- ---------------------- ------ ---- ---------------------- ------ ---- ---------------------- ---------- ---- ----------------------
  1933                               1934                               1935                               1940                               Other           
  Act                                Act                                Act                                Act                                                
  No.                                No.                                No.                                No.                                                

  2      \-   \_\_\_\_\_\_\_\_\_\_   0      \-   \_\_\_\_\_\_\_\_\_\_   70     \-   \_\_\_\_\_\_\_\_\_\_   811    \-   \_\_\_\_\_\_\_\_\_\_   \_\_\_\_   \-   \_\_\_\_\_\_\_\_\_\_

  33     \-   \_\_\_\_\_\_\_\_\_\_   1      \-   \_\_\_\_\_\_\_\_\_\_   69     \-   \_\_\_\_\_\_\_\_\_\_   814    \-   \_\_\_\_\_\_\_\_\_\_                   

  333    \-   \_\_\_\_\_\_\_\_\_\_   28     \-   \_\_\_\_\_\_\_\_\_\_                                                                                         
  ------ ---- ---------------------- ------ ---- ---------------------- ------ ---- ---------------------- ------ ---- ---------------------- ---------- ---- ----------------------

  ----------------------------------------- -----------------------------
  Registrant\'s Tax Number or Federal       Telephone Number (Include
  Identification Number                     Area Code)

  ----------------------------------------- -----------------------------

Primary Business Address or Post Office Box No. (if different from
mailing address)

  ---------------------- ----------------------------- ------------------
  City                   State                         Zip

  ---------------------- ----------------------------- ------------------

  ----------------------------------------- -----------------------------
  State of Incorporation/Organization       Fiscal Year End (mm/dd)

  ----------------------------------------- -----------------------------

**PART III --- CONTACT INFORMATION (To be completed by applicants)**

Person to receive EDGAR Information, Inquiries and Access Codes

Telephone Number (Include Area Code)   (     )

Mailing Address or Post Office Box No. (if different from applicant\'s
mailing address)

  ---------------------- ----------------------------- ------------------
  City                   State                         Zip

  ---------------------- ----------------------------- ------------------

E-Mail Address:

If you are an EDGAR Private Mail subscriber, provide your User ID:

**PART IV --- ACCOUNT INFORMATION (To be completed by filers and filing
agents only)**

  ------------------------------------------- ---------------------------
  Person to receive SEC Account Information   Telephone Number (Include
  and Billing Invoices                        Area Code)\
                                              (   )

  ------------------------------------------- ---------------------------

Mailing Address or Post Office Box No. (if different from applicant\'s
mailing address)

  ---------------------- ----------------------------- ------------------
  City                   State                         Zip

  ---------------------- ----------------------------- ------------------

**PART V --- SIGNATURE (To be Completed by all Applicants)**

  ------------------------------- ---------------------------------------
  Signature:                      Type or Print Name:

  Position or Title:              Date:
  ------------------------------- ---------------------------------------

Section 19 of the Securities Act of 1933 (15 U.S.C. 77s), sections 13(a)
and 23 of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) and
78w), section 319 of the Trust Indenture Act of 1939 (15 U.S.C. 77sss),
section 20 of the Public Utility Holding Company Act of 1935 (15 U.S.C.
79t) and sections 30 and 38 of the Investment Company Act of 1940 (15
U.S.C. 80a-29 and 30a-37) authorize solicitation of this information.
This information will be used to assign system identification to filers,
filing agents, and training agents. This will allow the Commission to
identify persons sending electronic submissions and grant secure access
to the EDGAR system.

**Form ID**

**GENERAL INSTRUCTIONS**

USING AND PREPARING FORM ID

Use Form ID to apply for or to amend the following EDGAR codes:

-   Central Index Key (CIK) - The CIK uniquely identifies each filer,
    filing agent, and training agent. We assign the CIK at the time you
    make an initial application. You may not change this code.

-   CIK Confirmation Code (CCC) - You will use the CCC in the header of
    your filings in conjunction with your CIK to ensure that you
    authorized the filing.

-   Password (PW) - The PW allows you to log onto the EDGAR system,
    submit filings, and change your CCC.

-   Password Modification Authorization Code (PMAC) - The PMAC allows
    you to change your password.

Please see the EDGAR Filer Manual for instructions on how to file
electronically, including how to use the access codes.

**You must complete all items in any parts which apply to you. If any
item in any part does not apply to you, please mark that part \"NA.\" If
your form is incomplete, it may take us longer to assign your access
codes.**

**PART I - APPLICANT INFORMATION** (to be completed by all applicants)

Please check the appropriate box to indicate whether you will be sending
electronic submissions as a filer, filing agent, or training agent. Mark
only one of these boxes per application. A \"filer\" is any person or
entity on whose behalf an electronic filing is made. A \"filing agent\"
is a financial printer, law firm, or other party which will be using
these access codes to send a filing or portion of a filing on behalf of
a filer. A \"training agent\" is any person or entity which will be
sending only test filings in conjunction with training other persons.

If you do not already have access codes, please mark the \"Initial
application\" box, and complete all other items in Parts II through V
that apply to you.

If you already have access codes, please provide your CIK in the upper
left corner, and mark the boxes to indicate the reason you are filing
the amendment and any access codes you want to replace. You also should
complete Part V (signature) and those items in Parts II through IV which
have changed from the previous application. You may change your access
codes (except your PMAC) and most other information on Form ID
electronically via EDGAR. See the EDGAR Filer Manual for details.

**PART II - FILER INFORMATION** (to be completed by filers only)

The registrant\'s tax or federal identification number is the number
issued by the Internal Revenue Service. Foreign private issuers should
include all zeroes if they do not have a tax or federal identification
number. (We do not require this number for individuals.)

We do not require state of incorporation/organization or fiscal year end
for individuals. We request that foreign private issuers include their
country of organization.

**PART III - CONTACT INFORMATION** (to be completed by all applicants)

In this section, identify the individual who should receive the access
codes and EDGAR-related information.

If you are or become an EDGAR Private Mail subscriber, you can receive
acceptance and suspension messages and any requested return copies of
your filings via electronic mail at your expense. If you do not
subscribe to EDGAR Private Mail, you can receive your acceptance and
suspension messages via Internet E-Mail if you provide an address. We
will not send return copies of filings to an Internet address.

**PART IV - ACCOUNT INFORMATION** (to be completed by filers and filing
agents only)

Identify in this section the individual who should receive account
information and/or billing invoices from us. We will use this
information to electronically process fee payments and billings.

**PART V - SIGNATURE** (to be completed by all applicants)

Send your manually signed and dated form to:

  -----------------------------------------------------------------------
  Branch of Filer Support\
  U.S. Securities and Exchange Commission\
  Operations Center, Stop 0-7\
  6432 General Green Way\
  Alexandria, VA 22312

  -----------------------------------------------------------------------

*http://www.sec.gov/divisions/corpfin/forms/id.htm\
Last update: 02/11/2002*

This page is intentionally blank.

  --------- ---------------------------------------------------------------
  SEC 2082  **Potential persons who are to respond to the collection of
  (02-02)   information contained in this form are not required to respond
            unless the form displays a currently valid OMB control
            number.**

  --------- ---------------------------------------------------------------

  -----------------------------------------------------------------------
  OMB APPROVAL

  OMB Number: 3235-0327

  Expires: January 31, 2005

  Estimated average burden hours per response. . . 0.10
  -----------------------------------------------------------------------

**UNITED STATES\
Securities and Exchange Commission\
Washington, D. C. 20549**

**FORM SE**

**FORM FOR SUBMISSION OF PAPER FORMAT EXHIBITS BY ELECTRONIC FILERS**

  ----------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------
  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\                                                                             \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
  Exact name of registrant as specified in charter                                                                                                            Registrant CIK Number

  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\                                                                             \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
  Electronic report, schedule or registration statement of which the documents are a part (give period of report)                                             SEC file number, if available

  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\   
  Name of Person Filing the Document (If other than the Registrant)                                                                                           
  ----------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------

**SIGNATURES**

*Filings Made By the Registrant:*

The Registrant has duly caused this form to be signed on its behalf by
the undersigned, thereunto duly authorized, in the City of
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, State of
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,
20\_\_\_\_\_.

  ----------- ----------- ---------------------------------------------------------------------------------------------------------
                          \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                          (Registrant)

              By:         \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                          (Name and Title)
  ----------- ----------- ---------------------------------------------------------------------------------------------------------

*Filings Made by Person Other Than the Registrant:*

After reasonable inquiry and to the best of my knowledge and belief, I
certify on \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, 20\_\_\_\_\_,
that the information set forth in this statement is true and complete.

  ----------- ------------- ---------------------------------------------------------------------------------------------------------
                            \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                        By: (Name)

                            \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                            (Title)
  ----------- ------------- ---------------------------------------------------------------------------------------------------------

GENERAL INSTRUCTIONS TO FORM SE

  --------- --------------- ------------------------------------------------------------------------ -----------------------------------------------------------------------
                                                                                                     

  **I.**    **Use of Form                                                                            
            SE**                                                                                     

                                                                                                     

            A.              This form shall be used by an electronic filer for the submission of any 
                            required paper format exhibit pursuant to the Securities Act of 1933,    
                            the Securities Exchange Act of 1934, the Public Utility Holding Company  
                            Act of 1935, the Trust Indenture Act of 1939, or the Investment Company  
                            Act of 1940, [provided]{.underline} [that]{.underline} submission of     
                            such exhibit in paper format is permitted pursuant to [Rule              
                            201](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#temporary) or 
                            [Rule                                                                    
                            202](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#continuing)   
                            of Regulation S-T (§§232.201 and 232.202 of this chapter). It also may   
                            be used for the submission of any other paper format document permitted  
                            by [Rule                                                                 
                            311](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#documents) of 
                            Regulation S-T (§232.311 of this chapter).                               

            B.              Attention is directed to the General Rules and Regulations under the     
                            Securities Act of 1933, the Securities Exchange Act of 1934, the Trust   
                            Indenture Act of 1939, the Public Utility Holding Company Act of 1935    
                            and the Investment Company Act of 1940. Requirements applicable to       
                            electronic submission are set forth in [Regulation                       
                            S-T](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm) (Part 232 of 
                            this chapter) and the [EDGAR Filer                                       
                            Manual.](http://www.sec.gov/info/edgar/filermanual.htm)                  

                                                                                                     

  **II.**   **Preparation                                                                            
            and Filing of                                                                            
            the Form**                                                                               

                                                                                                     

            A.              Four complete copies of the Form SE and three complete copies of         
                            exhibits filed thereunder shall be submitted in paper format.            

            B.              The Form SE shall be submitted in the following manner:                  

                            1\.                                                                      If the subject of a temporary hardship exemption is an exhibit only,
                                                                                                     the exhibit shall be filed under cover of this form no later than one
                                                                                                     business day after the date on which the exhibit was to be filed
                                                                                                     electronically.

                            2\.                                                                      An exhibit filed pursuant to a continuing hardship exemption, or any
                                                                                                     other document filed in paper under cover of Form SE (other than an
                                                                                                     exhibit filed pursuant to a temporary hardship exemption), as allowed
                                                                                                     by [Rule
                                                                                                     311](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#documents)
                                                                                                     of Regulation S-T, may be filed up to six business days prior to, or on
                                                                                                     the date of filing of, the electronic format document to which it
                                                                                                     relates but shall not be filed after such filing date. If a paper
                                                                                                     document is submitted in this manner, requirements that the document be
                                                                                                     filed with, provided with or accompany the electronic filing shall be
                                                                                                     satisfied. Any requirements as to delivery or furnishing the
                                                                                                     information to persons other than the Commission shall not be affected
                                                                                                     by this Instruction.

            C.              The registrant, or person other than the registrant, shall identify the  
                            documents being filed. Attach any paper format exhibit and an exhibit    
                            index as required by [Item                                               
                            601](http://www.sec.gov/divisions/corpfin/forms/regsk.htm#bits) of       
                            Regulation S-K (§229.601 of this chapter).                               

            D.              One copy of the form shall be manually signed by each person on whose    
                            behalf the form is submitted or by an authorized representative. If the  
                            form is signed by the authorized representative of a person (other than  
                            an executive officer or general partner), evidence of the authority of   
                            the representative to sign on behalf of such person shall be filed with  
                            the form, provided, however, that a power of attorney for this purpose   
                            that is already on file with the Commission may be incorporated by       
                            reference.                                                               

            E.              If the form is submitted in connection with a temporary hardship         
                            exemption, signatures may be in typed form rather than manual format.    
  --------- --------------- ------------------------------------------------------------------------ -----------------------------------------------------------------------

*http://www.sec.gov/divisions/corpfin/forms/se.htm\
Last update: 02/11/2002*

  --------- ---------------------------------------------------------------
  SEC 2348  **Potential persons who are to respond to the collection of
  (02-02)   information contained in this form are not required to respond
            unless the form displays a currently valid OMB control
            number.**

  --------- ---------------------------------------------------------------

  -----------------------------------------------------------------------
  OMB APPROVAL

  OMB Number: 3235-0425

  Expires: January 31, 2005

  Estimated average burden hours per response: 0.33
  -----------------------------------------------------------------------

**United States\
Securities and Exchange Commission\
Washington, D.C. 20549**

**FORM TH\
NOTIFICATION OF RELIANCE ON\
TEMPORARY HARDSHIP EXEMPTION**

+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\                  | \_\_\_\_\_\_\_\                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ | _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ | _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |   |
| Report, schedule or registration | SEC file number, if available    |   |
| statement\                       |                                  |   |
| to which the hardship exemption  |                                  |   |
| relates\                         |                                  |   |
| (give period of report if        |                                  |   |
| applicable)                      |                                  |   |
+----------------------------------+----------------------------------+---+
| \                                |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Name of Person Filing the        |                                  |   |
| Document\                        |                                  |   |
| (If Other than the Registrant)   |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part I --- Registrant          |                                  |   |
| Information**                    |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Full Name of Registrant          |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Address of Principal Executive   |                                  |   |
| Office                           |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Street and Number                |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| City, State and Zip Code         |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part II --- Information        |                                  |   |
| Relating to the Hardship**       |                                  |   |
+----------------------------------+----------------------------------+---+
| **Furnish the following          |                                  |   |
| information:**                   |                                  |   |
|                                  |                                  |   |
| 1.  A description of the nature  |                                  |   |
|     and extent of the temporary  |                                  |   |
|     technical difficulties       |                                  |   |
|     experienced by the           |                                  |   |
|     electronic filer in          |                                  |   |
|     attempting to submit the     |                                  |   |
|     document in electronic       |                                  |   |
|     format.                      |                                  |   |
|                                  |                                  |   |
| 2.  A description of the extent  |                                  |   |
|     to which the electronic      |                                  |   |
|     filer has successfully       |                                  |   |
|     submitted documents          |                                  |   |
|     previously in electronic     |                                  |   |
|     format with the same         |                                  |   |
|     hardware and software, in    |                                  |   |
|     test or required filings.    |                                  |   |
|                                  |                                  |   |
| 3.  A description of the burden  |                                  |   |
|     and expense involved to      |                                  |   |
|     employ alternative means to  |                                  |   |
|     submit the electronic        |                                  |   |
|     submission in a timely       |                                  |   |
|     manner.                      |                                  |   |
|                                  |                                  |   |
| Any other reasons why an         |                                  |   |
| exemption is warranted.          |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part III --- Representation of |                                  |   |
| Intent to Submit Confirming      |                                  |   |
| Electronic Copy**                |                                  |   |
+----------------------------------+----------------------------------+---+
| The registrant shall include a   |                                  |   |
| representation that a confirming |                                  |   |
| electronic copy of the document  |                                  |   |
| filed in paper will be filed in  |                                  |   |
| accordance with [Rule            |                                  |   |
| 201(b)](                         |                                  |   |
| http://www.sec.gov/divisions/cor |                                  |   |
| pfin/forms/regs-t.htm#temporary) |                                  |   |
| of Regulation S-T (§232.201(b)). |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part IV --- Contact Person**   |                                  |   |
+----------------------------------+----------------------------------+---+
| Name and telephone number of     |                                  |   |
| person to contact in regard to   |                                  |   |
| this notification;               |                                  |   |
|                                  |                                  |   |
|   ---------------------          |                                  |   |
| -------------------------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| -------------------------------- |                                  |   |
|   \_\_\_\_\_\_\_\_\_\            |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\   (\_\_\_\_\_\_ |                                  |   |
| \_\_\_\_\_\_\_)\   \_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
|   Name                           |                                  |   |
|                                  |                                  |   |
|                    Area Code     |                                  |   |
|                    Telephone No. |                                  |   |
|                                  |                                  |   |
|   ---------------------          |                                  |   |
| -------------------------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| -------------------------------- |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part V --- Signatures**        |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Name of registrant as appears in |                                  |   |
| charter:                         |                                  |   |
|                                  |                                  |   |
| has caused this notification to  |                                  |   |
| be signed on its behalf by the   |                                  |   |
| undersigned, being duly          |                                  |   |
| authorized:                      |                                  |   |
|                                  |                                  |   |
| Date:                            |                                  |   |
| \_\_\_\_\_\_\_\_\_               |                                  |   |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                                  |   |
|       By:                        |                                  |   |
| \_\_\_\_\_\_\_                   |                                  |   |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                                  |   |
|                                  |                                  |   |
| ***Instruction:*** This form may |                                  |   |
| be signed by an executive        |                                  |   |
| officer of the registrant or by  |                                  |   |
| any other duly authorized        |                                  |   |
| representative. Signatures may   |                                  |   |
| be in typed form rather than in  |                                  |   |
| manual format.                   |                                  |   |
+----------------------------------+----------------------------------+---+

**GENERAL INSTRUCTIONS**

1.  [Rule
    201(a)](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#temporary)
    of Regulation S-T requires electronic filers relying on a temporary
    hardship exemption to file this form in addition to filing a paper
    copy of a document otherwise required to be filed in electronic
    format.

2.  Four signed copies of this form shall accompany the paper format
    document and shall be filed within one business day after the date
    upon which the document filed in paper originally was to be filed
    electronically.

3.  Signatures to the paper format document being filed pursuant to the
    exemption may be in typed form rather than manual format. *See*
    [Rule
    302](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#signatures)
    of Regulation S-T (§232.302 of this chapter). All other requirements
    relating to paper format filings, including number of copies to be
    filed, shall be satisfied.

*http://www.sec.gov/divisions/corpfin/forms/th.htm\
Last update: 02/11/2002*

**APPENDIX D**

######### Glossary of Commonly Used Terms, Acronyms, and Abbreviations

  ------------------- ---------------------------------------------------
  **ACCEPTANCE        Notification from the SEC that an electronic
  MESSAGE**           submission has met the minimum filing requirements
                      and been accepted by EDGAR. If the submitter or
                      filer has an Internet electronic mail (E-Mail)
                      address, the acceptance messages are sent by E-Mail
                      to that account.

  **ACCEPTANCE        Procedural checks performed by EDGAR to determine
  REVIEW**            whether a filing meets certain minimum filing
                      requirements. The requirements may relate to the
                      composition and completeness of the submission
                      package, as well as to the particular type of
                      filing being made.

  **ACCEPTED**        The term that describes a filing that has
                      successfully passed acceptance review. A live
                      filing is deemed public at this point.

  **ACCESSION         A unique number generated by EDGAR for each
  NUMBER**            electronic submission. Accession numbers are
                      reported to submitters and filers in the acceptance
                      and suspense messages. Assignment of an accession
                      number does not mean that EDGAR has accepted your
                      submission.

  **ASCII**           American Standard Code for Information Interchange.
                      The ASCII character code must be used EDGAR
                      submissions.

  **BROWSER**         Commercially available software used in viewing on
                      the Internet. The most popular versions are
                      Netscape and Internet Explorer.

  **CCC**             CIK Confirmation Code - An eight-character code
                      that EDGAR uses in conjunction with the CIK to
                      authenticate a filer.

  **CENTRAL INDEX KEY A unique number assigned by the SEC, distinguishing
  (CIK)**             the company or individual to which it is assigned.
                      Used by EDGAR to identify either a submitter (LOGIN
                      CIK) or filer.

  **CIK**             Central Index Key

  **CONFIDENTIAL**    Refers to portions of documents omitted from public
                      filings pursuant to SEC rules (e.g., Rule 406 under
                      1933 Act).

  **CONFIRMING COPY** An electronic copy of a paper filing. The paper
                      filing being the official copy and the confirming
                      copy being an electronic duplicate.

  **DATA FIELD**      An identifier that labels specific information
                      submitted to EDGAR. Data fields are created by
                      placing angle brackets on either side of a term. An
                      end data field is distinguishable from a begin data
                      field by the \"/\" (virgule/slash) immediately
                      following the opening angle bracket (\<). For
                      example, the beginning and end of a table would be
                      signified by \<TABLE\> and \</TABLE\>,
                      respectively.

  **DOCUMENT**        Document is a generic term for the various forms,
                      reports, schedules, exhibits, items of
                      correspondence, etc., that comprise filings and
                      other submissions. An electronic document
                      originating with a filer or agent can only be sent
                      as part of a submission. A document is a discrete
                      unit of text. One or more documents comprise an
                      electronic submission. Examples of documents
                      include a power of attorney exhibit or a cover
                      letter. Each exhibit is a separate document within
                      a submission.

  **EDGAR**           The SEC\'s Electronic Data Gathering, Analysis, and
                      Retrieval system for electronic filing.

  **ELECTRONIC        A person or entity whose required filings must be
  FILER**             submitted electronically.

  **ELECTRONIC        A document or series of documents submitted in
  FILING**            electronic format, at least one of which is
                      required to be filed with the SEC pursuant to the
                      federal securities laws.

  **FILE NUMBER**     A number assigned by the SEC to registrations,
                      applications, and reports.

  **FILER**           A person or entity on whose behalf an electronic
                      filing is made.

  **FILING AGENT**    A financial printer, law firm, or other party that
                      will be sending filings on behalf of a filer.

  **FORM ID**         The form used to apply for access codes needed to
                      use EDGAR, namely the CIK, Password, CCC, and PMAC.

  **FORM SE**         A Form \"Separate Exhibit\" accompanies all
                      exhibits to an electronic filing that are submitted
                      in paper .

  **FORM TH**         The form used to notify the Commission that the
                      filing is being made in paper pursuant to a
                      temporary hardship exemption, as specified by Rule
                      201 of Regulation S-T.

  **FORM TYPE**       A distinct type of submission that must be filed
                      pursuant to the federal securities laws (e.g., Form
                      3).

  **HTML**            Hypertext Markup Language is a simple markup
                      language you can use to create documents that are
                      portable from one platform to another. It consists
                      of tags that you use to describe data elements
                      within your submission.

  **ISP**             Internet Service Provider.

  **NESTED**          Certain data fields which must appear together are
                      \"nested\". In the tables beginning with Section
                      4.6, the lead fields are shown first in nested
                      groupings. The fields that must follow are shown
                      with the same number plus an alpha designation
                      (e.g., 5, 5a, etc.) When you use nested fields, not
                      all of the possible nested fields may apply to your
                      situation. You should only use the fields that
                      apply. Certain nested field sets also require an
                      end field.

  **NON-PUBLIC**      Information that is not disseminated publicly.
                      Correspondence is non-public information.

  **PASSWORD**        A unique, confidential code assigned to EDGAR
                      participants that must be used in conjunction with
                      the CIK number. You must enter these two codes
                      correctly to access EDGAR. You must use the Form ID
                      to apply for a password.

  **PMAC**            Password Modification Authorization Code. An
                      eight-character code that authenticates a request
                      to change a password.

  **REPORTING OWNER** An individual or group that files a Securities Act
                      ownership statement, or who has a continuing
                      ownership reporting obligation under the Securities
                      Exchange Act, Investment Company Act, or Public
                      Utility Holding Company Act.

  **RETURN COPY**     A copy of an accepted filing posted on the
                      OnlineForms website and available to reporting
                      owners.

  **SEC**             U.S. Securities and Exchange Commission.

  **SGML**            Standard Generalized Mark-up Language.

  **SUBMISSION**      A submission is the fundamental unit of information
                      that is transmitted to EDGAR for receipt,
                      validation, and acceptance. It is the conveyance of
                      a document or series of documents, in electronic
                      format, to the SEC via EDGAR.

  **SUSPENDED         Filings that have not successfully passed EDGAR's
  FILING**            acceptance review are placed in a suspended status
                      indicating fatal flaws within the submission.
                      Suspended filings are deleted in six business days.

  **SUSPENSE          Notification from the SEC that an electronic
  MESSAGE**           submission has not met the minimum filing
                      requirements and been suspended by EDGAR. If the
                      filer has an Internet address on file, the suspense
                      messages are sent electronically to that Internet
                      address. Suspense messages are also sent to all
                      Internet addresses on the Notification page.

  **TEST FILING**     A submission made to EDGAR to test the ability to
                      create a filing in an EDGAR-acceptable format. Such
                      filings are neither publicly available nor retained
                      on the filing database. EDGAR sends the results of
                      a test filing acceptance review to the filer via
                      acceptance or suspense messages. A test filing
                      cannot be changed to a live filing.

  **TRAINING AGENT**  A person or entity which sends only testing filings
                      in conjunction with training other persons.

  **URL**             Universal Resource Locator, also known as an
                      Internet address.

  **VALUE**           Information that is supplied by the filer and
                      inserted in a data field. For example, the Name
                      data field would indicate the name of the person to
                      be contacted who could answer questions about a
                      particular filing.

  **XFDL**            Extended Forms Definition Language

  **XML**             Extensible Markup Language
  ------------------- ---------------------------------------------------

INDEX

---A---

About HTML, 6-6

Acceptable Attributes for EDGAR HTML Tags, 7-6

Acceptable HTML Document Tags, 7-3

Acceptable HTML Tags within a Document Body, 7-4

**ACCEPTANCE MESSAGE**, **D-1**

**Acceptance Message for Official Filings Returned via the Internet**,
**B-2**

**ACCEPTANCE REVIEW**, **D-1**

**ACCEPTED**, **D-1**

Accessing OnlineForms Website, 2-2

Accessing Submission and Company Information, 5-1

**ACCESSION NUMBER**, **D-1**

Acronyms, D-1

Additional ONLINE Features, 5-1

ASCII, 6-4, **D-1**

ASCII or SGML Functionality Not Supported Within HTML Documents, 7-11

ASCII or SGML Functionality to be Preserved Within HTML Documents, 7-10

ASSEMBLE OWNERSHIP SUBMISSION -- BOTTOM, 3-10

ASSEMBLE OWNERSHIP SUBMISSION -- MIDDLE, 3-5

ASSEMBLE OWNERSHIP SUBMISSION -- TOP OF FORM, 3-4

**Availability of Paper Forms**, **C-1**

---B---

**BROWSER**, **D-1**

Browser Differences, 2-1

---C---

**CCC**, **D-1**

**CENTRAL INDEX KEY (CIK)**, **D-1**

Changing Company Information, 1-4

Changing Your CCC (CIK Confirmation Code), 5-9

Changing Your Password, 5-11

Character Code Requirements Differ by Submission Medium, 6-4

**CIK**, **D-1**

Common Symbols that EDGAR Does Not Recognize, 6-6

Commonly Used Terms, D-1

Company Information, 5-5

Company Information Update, 5-6

Company Search, 2-6

**CONFIDENTIAL**, **D-1**

**CONFIRMING COPY**, **D-1**

Conventions Used in the Filer Manual, 1-2

CREATING AN ONLINE OWNERSHIP SUBMISSION, 3-2

---D---

**DATA FIELD**, **D-2**

Description of ASCII/SGML Tags, 6-7

**DOCUMENT**, **D-2**

Downloading Return Copies, 1-4

---E---

**EDGAR**, **D-2**

EDGAR Hardware and Software Requirements, 1-8

EDGAR OnlineForms Website, 1-3

EDGAR Recognizes a Limited Set of Keyboard Characters, 6-4

**ELECTRONIC FILER**, **D-2**

**ELECTRONIC FILING**, **D-2**

**Example of Suspense Message**, **B-3**

**Explanation of Error Messages**, **B-4**

Extended Character Sets Within HTML Documents, 7-8

---F---

Field Values are Filer-Supplied Information, 6-8

**FILE NUMBER**, **D-2**

**FILER**, **D-2**

Filing a Form ID with the SEC to Get Your Access Codes, 1-4

**FILING AGENT**, **D-2**

Filing Date of Electronically Transmitted Submissions, 1-11

Filing Transmission Methods, 1-3

**Filing Type**, **A-1**

**FILING TYPES**, **D-2**

**FORM ID**, **D-2**

**Form ID Notes**, **C-1**

**FORM SE**, **D-2**

**FORM TH**, **D-2**

Formatting Examples of Wide Tables, 6-13

Formatting Tables Wider than 80 Characters, 6-11

Frequently Asked Questions, 2-6

Frequently Asked Questions, 1-12

---G---

General Web Help, 2-5

Getting Help with EDGAR, 1-11

Getting Help with the Content of Filings or Exemptions/Adjustments, 1-11

Getting Started Using ONLINEFORMS WEBSITE, 2-1

Glossary, D-1

Guidelines for Presentation of Tables, 6-11

---H---

Hours of Operation, 1-11

How EDGAR Uses the Internet for E-Mail, 1-9

How Mail Is Addressed to the Internet Address, 1-10

**How Tables are Organized**, **A-1**

How Tags are Used, 6-7

How the Requirement for ASCII Affects Word Processing, 6-5

How To Create a Correspondence Document, 6-11

How to Obtain the EDGAR OnlineForms Filer Manual, 1-10

How to Order Internet Service, 1-9

**HTML**, **D-3**

HTML Tags that are NOT Supported by EDGAR, 7-6

---I---

Information Exchange, 2-4

Instructions for Attaching HTML Documents to Electronic Submissions, 7-1

Internet Communication to OnlineForms Website, 1-8

Introduction to the ONLINEFORMS Filer Manual and EDGAR, 1-1

Introduction to Web Browsers, 2-1

**ISP**, **D-3**

---K---

Keep Assigned Access Codes Private, 1-7

---L---

LEGACY OWNERSHIP PROCESSING, 3-1

**List of Errors and Warnings**, **B-5**

Logging in with a Different CIK, 5-12

Logging into OnlineForms Website, 2-2

---M---

Messages Reported by EDGAR, B-1

MODERNIZED OWNERSHIP PROCESSING, 3-1

---N---

Navigating EDGAR, 2-3

**NESTED**, **D-3**

**NON-PUBLIC**, **D-3**

Non-Public and Confidential Information, 6-11

---O---

ONLINE OWNERSHIP PROCESSING, 3-1

Online Submission Types Accepted for Electronic Filing, A-1

ONLINEFORMS DATA GATHERING MODEL, 3-1

Operating Requirements, 1-8

Organization of this Manual, 1-1

---P---

Paper Forms for Electronic Filing, C-1

**PASSWORD**, **D-3**

**PMAC**, **D-3**

Powers of Attorney and Consents of Experts, 6-16

PREPARING REDUCED-CONTENT XML SUBMISSION DOCUMENTS, 4-1

Preparing and Transmitting Online Submissions to EDGAR, 3-1

Preparing Reduced-content XML Submissions, 4-1

PREPARING SUPPLEMENTAL EDGAR DOCUMENTS, 6-1

Preparing to Become an EDGAR Filer, 1-4

Properly Prepare and Maintain Documents and Software, 1-10

---R---

Receiving E-Mail Status of Filings from the SEC, 1-9

Release 8.5 OnlineForms Website Updates, 1-3

Retrieving a Return Copy, 5-8

Retrieving Submission Information, 5-2

**RETURN COPY**, **D-3**

Return Copy Support, 5-8

---S---

**SEC**, **D-3**

SEC Recommendations on Preparing Filings with HTML Documents, 7-12

SEC Rule Making, 2-6

SELECT OWNERSHIP SUBMISSION FORM TYPE, 3-3

**SGML**, **D-3**

Software Requirements, 1-8

Statutory and Non-Statutory Signatures, 6-16

**SUBMISSION**, **D-3**

Submission Information, 5-2

**Submission Type**, **A-1**

Support, 2-5

**SUSPENDED FILING**, **D-3**

**SUSPENSE MESSAGE**, **D-4**

System Inserts \"\^\" For Unrecognized Characters, 6-7

---T---

Table Tags, 6-12

Tag Construction, 6-7

Tags Used Within a Document, 6-9

Template for an Attached HTML Document, 7-10

Terminology, 6-1

Test and Live Ownership Filings, 4-1

**TEST FILING**, **D-4**

The EDGAR Online Form Website Updates, 1-2

**TRAINING AGENT**, **D-4**

Transmission Status, 4-4

Transmit Reduced-Content XML as a Live Submission, 4-3

Transmit Reduced-Content XML as a Test Submission, 4-2

Transmitting Reduced-Content XML Submissions, 4-1

---U---

**URL**, **D-4**

---V---

**VALUE**, **D-4**

VERIFY FORM, 3-11

Viewing Submission Status, 1-3

---W---

Web Browser, 1-3

Where to Send Paper Filings, 1-11

Why the EDGAR System Recognizes Only Standard Character Sets, 6-5

---X---

**XFDL**, **D-4**

**XML**, **D-4**

[^1]: Many HTML tags use this attribute