> **DRAFT**
>
> **EDGAR^^ Release 8.7\
> EDGARLink**
>
> **Filer Manual** **(Volume I)**

April 2004

**Notice**

This draft Filer Manual is provided as a service to our filing community
to alert you of upcoming changes to EDGAR before we have finalized the
design and development of the system. The changes in this draft will
take effect on April 26, 2004. We have clearly marked the changes made
in this manual for your convenience. The goal of this draft manual is to
get the information out to our customers as soon as possible so they can
prepare for the changes. Because 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 Filer Manual
will be available on April 26, 2004, 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:  EDGARLink Filer
Manual (Volume I) discusses the requirements for submitting EDGAR
filings.  N-SAR Supplement Filer Manual (Volume II) discusses the N-SAR
application.  OnlineForm Filer Manual (Volume III) discusses the
requirements for submitting online filings.  

The EDGAR^®^ Release 8.7 EDGARLink Filer Manual (Volume I) of the
EDGAR^®^ Filer Manual is effective on:

**April 26, 2004**

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

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

**Note:** New EDGAR software releases include modifications to the
EDGARLink software and EDGAR submission templates. Please download,
install, and use the new EDGARLink software and submission templates to
ensure that submissions will be processed successfully.

**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.

The SEC accepts electronic submissions through the Internet, direct dial
through modems, or by direct telephone transmission.  EDGAR will verify
filer identification, check that required information is present, then
store and disseminate that information.  You may view electronically
submitted filings on EDGAR workstations in the SEC\'s Public Reference
Room in Washington, DC, through commercial dissemination services, or
using the SEC\'s website on the World Wide Web
([http://www.sec.gov](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. Beginning November 4, 2002, you also will
find most registration statements, reports and other documents filed by
foreign private issuers and foreign governments on EDGAR. Prior to that
time, electronic filing by foreign entities is voluntary.

**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
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-yyyy          | Mandated Electronic Filing for Form ID            |
+------------------+---------------------------------------------------+
| Issued x/x/xx    |                                                   |
+------------------+---------------------------------------------------+
| Effective TBD    |                                                   |
+------------------+---------------------------------------------------+
| ()               |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-xxxx          | Rulemaking for EDGAR System                       |
+------------------+---------------------------------------------------+
| Issued x/x/xx    | (proposal for identification of investment        |
|                  | company series and                                |
+------------------+---------------------------------------------------+
| Effective TBD    | classes (contracts); additional mandatory         |
|                  | electronic filings for                            |
+------------------+---------------------------------------------------+
| ()               | investment companies; and technical amendments)   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8230          | Mandated Electronic Filing and Website Posting    |
|                  | for Forms 3, 4, and 5                             |
+------------------+---------------------------------------------------+
| Issued 5/7/03    |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 6/30/03          |                                                   |
+------------------+---------------------------------------------------+
| (68 FR 25787)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8170          | Mandated Electronic Filing and Website Posting    |
|                  | for Forms 3, 4, and 5                             |
+------------------+---------------------------------------------------+
| 34-47069         |                                                   |
+------------------+---------------------------------------------------+
| 35-27627         |                                                   |
+------------------+---------------------------------------------------+
| Issued 12/27/02  |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 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 Filer Manual and EDGAR
1-1](#__RefHeading___Toc68080202)

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

[1.1.1 Conventions Used in the Filer Manual
1-3](#conventions-used-in-the-filer-manual)

[1.2 The EDGAR Filer Interface Updates
1-3](#the-edgar-filer-interface-updates)

[1.2.1 Release 8.7 EDGARLink Templates and Filing Website Updates
1-4](#release-8.7-edgarlink-templates-and-filing-website-updates)

[1.2.2 Modernized EDGARLink 1-5](#__RefHeading___Toc68080207)

[1.2.3 EDGAR Filing Website 1-5](#edgar-filing-website)

[1.2.4 Web Browser 1-6](#web-browser)

[1.2.5 Filing Transmission Methods 1-6](#filing-transmission-methods)

[1.2.6 Changing Company Information 1-7](#changing-company-information)

[1.2.7 Viewing Submission Status 1-7](#viewing-submission-status)

[1.2.8 Downloading Return Copies 1-7](#downloading-return-copies)

[1.2.9 Diskette Submissions (Not Accepted)
1-7](#diskette-submissions-not-accepted)

[1.2.10 Magnetic Tape Cartridge Submissions
1-8](#magnetic-tape-cartridge-submissions)

[1.3 Preparing to Become an EDGAR Filer
1-8](#preparing-to-become-an-edgar-filer)

[1.3.1 Filing a Form ID with the SEC to Get Your Access Codes
1-8](#filing-a-form-id-with-the-sec-to-get-your-access-codes)

[1.3.2 EDGAR Hardware and Software Requirements
1-13](#edgar-hardware-and-software-requirements)

[1.3.3 Receiving E-Mail Status of Filings from the SEC
1-15](#receiving-e-mail-status-of-filings-from-the-sec)

[1.3.4 Properly Prepare and Maintain Documents and Software
1-17](#properly-prepare-and-maintain-documents-and-software)

[1.4 How to Obtain the EDGAR Filer Manual, Modernized EDGARLink, and
N-SAR Software
1-17](#how-to-obtain-the-edgar-filer-manual-modernized-edgarlink-and-n-sar-software)

[1.4.1 Hours of Operation 1-18](#hours-of-operation)

[1.4.2 Filing Date of Electronically Transmitted Submissions
1-18](#filing-date-of-electronically-transmitted-submissions)

[1.4.3 Where to Send Paper Filings 1-19](#where-to-send-paper-filings)

[1.5 Getting Help with EDGAR 1-19](#getting-help-with-edgar)

[1.5.1 Getting Help with the Content of Filings or
Exemptions/Adjustments 1-19](#__RefHeading___Toc68080227)

[1.5.2 Frequently Asked Questions 1-20](#__RefHeading___Toc68080228)

[2. Certificates 2-1](#section-2)

[3. Getting Started Using Modernized EDGARLink
3-1](#__RefHeading___Toc68080237)

[3.1 Introduction to Web Browsers 3-1](#introduction-to-web-browsers)

[3.1.1 Browser Differences 3-1](#browser-differences)

[3.2 Accessing EDGAR 3-2](#accessing-edgar)

[3.2.1 Login to EDGAR 3-2](#login-to-edgar)

[3.3 Navigating EDGAR 3-13](#navigating-edgar)

[3.3.1 Information Exchange 3-14](#information-exchange)

[3.3.2 Downloads 3-14](#downloads)

[3.4 Installing the Modernized EDGARLink Software
3-16](#installing-the-modernized-edgarlink-software)

[3.4.1 Directory Structure 3-17](#directory-structure)

[3.4.2 Version Verify 3-18](#version-verify)

[3.4.3 Downloading the Submission Templates
3-21](#downloading-the-submission-templates)

[3.4.4 Downloading the Fee Rate Table
3-26](#downloading-the-fee-rate-table)

[3.4.5 EDGARLink Support 3-27](#edgarlink-support)

[4. PREPARING EDGAR DOCUMENTS 4-1](#preparing-edgar-documents)

[4.1 Introduction 4-1](#introduction)

[4.2 Terminology 4-1](#terminology)

[4.3 ASCII 4-4](#ascii)

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

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

[4.3.3 Why the EDGAR System Recognizes Only Standard Character Sets
4-6](#why-the-edgar-system-recognizes-only-standard-character-sets)

[4.3.4 How the Requirement for ASCII Affects Word Processing
4-6](#how-the-requirement-for-ascii-affects-word-processing)

[4.3.5 About HTML 4-7](#about-html)

[4.3.6 About PDF 4-7](#about-pdf)

[4.3.7 Common Symbols that EDGAR Does Not Recognize
4-7](#common-symbols-that-edgar-does-not-recognize)

[4.3.8 System Inserts \"\^\" For Unrecognized Characters
4-7](#system-inserts-for-unrecognized-characters)

[4.4 Information on Headers 4-8](#information-on-headers)

[4.4.1 Description of Headers 4-8](#description-of-headers)

[4.4.2 How Submission Information is Used
4-8](#how-submission-information-is-used)

[4.4.3 Description of ASCII/SGML Tags
4-8](#description-of-asciisgml-tags)

[4.4.4 Tag Construction 4-9](#tag-construction)

[4.4.5 How Tags are Used 4-9](#how-tags-are-used)

[4.4.6 Categories of Fields in Submission Templates
4-9](#categories-of-fields-in-submission-templates)

[4.4.7 Field Values are Filer-Supplied Information
4-9](#field-values-are-filer-supplied-information)

[4.5 Submission Login 4-10](#submission-login)

[4.5.1 Login Identification 4-10](#login-identification)

[4.5.2 Test and Live Tags 4-10](#test-and-live-tags)

[4.6 Tags Used Within a Document 4-12](#tags-used-within-a-document)

[4.7 Non-Public and Confidential Information
4-15](#non-public-and-confidential-information)

[4.8 Filing on Behalf of More than One Entity
4-15](#filing-on-behalf-of-more-than-one-entity)

[4.9 Correspondence Submissions and Documents
4-16](#correspondence-submissions-and-documents)

[4.9.1 How To Create a Correspondence Document
4-16](#how-to-create-a-correspondence-document)

[4.10 Correct Suspended Filings 4-16](#correct-suspended-filings)

[4.11 N-SAR Documents 4-16](#n-sar-documents)

[4.12 Formatting Tables Wider than 80 Characters
4-17](#formatting-tables-wider-than-80-characters)

[4.12.1 Guidelines for Presentation of Tables
4-17](#guidelines-for-presentation-of-tables)

[4.12.2 Table Tags 4-18](#table-tags)

[4.12.3 Formatting Examples of Wide Tables
4-18](#formatting-examples-of-wide-tables)

[4.13 Using the Module Capability of EDGAR
4-20](#using-the-module-capability-of-edgar)

[4.13.1 EDGAR Definition of a Module
4-20](#edgar-definition-of-a-module)

[4.13.2 How EDGAR Handles Modules 4-21](#how-edgar-handles-modules)

[4.13.3 Structure of a Module Submission
4-22](#structure-of-a-module-submission)

[4.13.4 How to Refer to a Module in a Subsequent Submission
4-22](#how-to-refer-to-a-module-in-a-subsequent-submission)

[4.14 Submitting Filings in Segments
4-22](#submitting-filings-in-segments)

[4.14.1 How Segment Filings Work 4-23](#how-segment-filings-work)

[4.14.2 Segment Test Submissions 4-23](#segment-test-submissions)

[4.14.3 Segment Filing Requirements 4-23](#segment-filing-requirements)

[4.14.4 Segment Naming Conventions 4-23](#segment-naming-conventions)

[4.14.5 How EDGAR Handles Segments 4-24](#how-edgar-handles-segments)

[4.14.6 Errors in Segments 4-25](#errors-in-segments)

[4.14.7 Examples of Segment Tagging within a Submission Document
4-25](#examples-of-segment-tagging-within-a-submission-document)

[4.15 Submitting Reports on Form 13F
4-26](#submitting-reports-on-form-13f)

[4.16 Submitting EU-1 Documents 4-26](#submitting-eu-1-documents)

[4.17 Combining Selected Williams Act Filings into a Single Submission
4-26](#combining-selected-williams-act-filings-into-a-single-submission)

[4.18 Signatures to be Typed 4-27](#signatures-to-be-typed)

[4.18.1 Statutory Signatures 4-27](#statutory-signatures)

[4.18.2 Powers of Attorney and Consents of Experts
4-27](#powers-of-attorney-and-consents-of-experts)

[4.18.3 Signatures for Form ID Applications
4-28](#signatures-for-form-id-applications)

[4.19 Filing Fees 4-28](#filing-fees)

[5. Preparing and Transmitting Submissions To EDGAR
5-1](#preparing-and-transmitting-submissions-to-edgar)

[5.1 Introduction 5-1](#introduction-1)

[5.2 The Modernized EDGARLink Software Program
5-1](#the-modernized-edgarlink-software-program)

[5.2.1 Preparing Your Modernized EDGARLink Submission
5-2](#preparing-your-modernized-edgarlink-submission)

[5.2.2 Modernized EDGARLink Attributes
5-2](#modernized-edgarlink-attributes)

[5.2.3 EDGAR Filing Website Attributes
5-2](#edgar-filing-website-attributes)

[5.3 Explanation of General Submission Requirements
5-3](#explanation-of-general-submission-requirements)

[5.3.1 Modernized EDGARLink Submission Preparation Map
5-3](#modernized-edgarlink-submission-preparation-map)

[5.4 Sequence of Events for Creating a Submission
5-5](#sequence-of-events-for-creating-a-submission)

[5.4.1 Naming Conventions 5-7](#naming-conventions)

[5.5 Modernized EDGARLink Submission Templates
5-8](#modernized-edgarlink-submission-templates)

[5.5.1 Submission Template Overview 5-8](#submission-template-overview)

[5.5.2 Using Submission Templates 5-8](#using-submission-templates)

[5.5.3 Downloading Submission Templates
5-9](#downloading-submission-templates)

[5.5.4 Opening Submission Templates 5-12](#opening-submission-templates)

[5.5.5 Submission Template Structure
5-13](#submission-template-structure)

[5.5.6 Completing Submission Templates
5-22](#completing-submission-templates)

[5.5.7 Documents List Page Overview 5-23](#documents-list-page-overview)

[5.5.8 Submission Documents 5-25](#submission-documents)

[5.5.9 Notification 5-31](#notification)

[5.5.10 Module and Segment Referencing
5-32](#module-and-segment-referencing)

[5.5.11 Fee Offsets Page Overview 5-35](#fee-offsets-page-overview)

[5.5.12 Fee and Offering Information Page for Offering Submissions
5-36](#fee-and-offering-information-page-for-offering-submissions)

[5.5.13 Fee and Offering Information Page for Form 24F-2 Submissions
5-41](#fee-and-offering-information-page-for-form-24f-2-submissions)

[5.6 Modules and Segments 5-44](#modules-and-segments)

[5.6.1 Type 1 Modules and Segments 5-44](#type-1-modules-and-segments)

[5.6.2 Type 2 Modules and Segments 5-45](#type-2-modules-and-segments)

[5.7 Bulk Filing 5-48](#bulk-filing)

[5.8 Saving Your Submission 5-50](#saving-your-submission)

[5.8.1 Using Modernized EDGARLink 5-50](#using-modernized-edgarlink)

[5.9 Validating Your Submission 5-51](#validating-your-submission)

[5.9.1 Field Validation 5-51](#field-validation)

[5.9.2 Document Validation 5-51](#document-validation)

[5.9.3 Submission Validation 5-54](#submission-validation)

[5.10 Editing Your Submission 5-55](#editing-your-submission)

[5.10.1 Submission Errors 5-56](#submission-errors)

[5.10.2 Document Errors 5-56](#document-errors)

[5.10.3 Signing Submissions Digitally
5-56](#signing-submissions-digitally)

[5.11 Transmissions to EDGAR 5-59](#transmissions-to-edgar)

[5.11.1 Transmitting Single Submissions
5-59](#transmitting-single-submissions)

[5.11.2 Transmitting Modules and Segments
5-61](#transmitting-modules-and-segments)

[5.11.3 Transmitting Bulk Filings 5-61](#transmitting-bulk-filings)

[5.11.4 Test Submissions 5-61](#test-submissions)

[5.12 Filing Website Help 5-63](#filing-website-help)

[5.12.1 Modernized EDGARLink Help 5-63](#modernized-edgarlink-help)

[6. Additional Modernized EDGARLINK Features
6-1](#additional-modernized-edgarlink-features)

[6.1 Accessing Submission and Company Information
6-1](#accessing-submission-and-company-information)

[6.2 Submission Information 6-2](#submission-information)

[6.2.1 Retrieving Submission Notification
6-3](#retrieving-submission-notification)

[6.3 Retrieve Company Information 6-5](#__RefHeading___Toc68080356)

[6.3.1 Edit Company Information 6-7](#__RefHeading___Toc68080357)

[6.4 Retrieve Module/Segment Information
6-10](#retrieve-modulesegment-information)

[6.4.1 Module Information 6-11](#module-information)

[6.4.2 Segment Information 6-13](#segment-information)

[6.5 Return Copy Support 6-14](#return-copy-support)

[6.5.1 Requesting a Return Copy 6-14](#requesting-a-return-copy)

[Retrieve Return Copies 6-14](#__RefHeading___Toc68080363)

[6.6 Series and Classes (Contracts) Information
6-16](#__RefHeading___Toc68080364)

[6.7 Change Login Password or CCC 6-19](#__RefHeading___Toc68080367)

[6.7.1 Changing Your Password 6-20](#__RefHeading___Toc68080368)

[6.7.2 Changing Your CCC (CIK Confirmation Code)
6-21](#__RefHeading___Toc68080369)

[6.8 Logging in with (Enter) a Different CIK
6-23](#logging-in-with-enter-a-different-cik)

[7. PREPARING SUBMISSION DOCUMENTS WITHOUT MODERNIZED EDGARLink
7-1](#preparing-submission-documents-without-modernized-edgarlink)

[7.1 Reduced Content Documentation 7-1](#reduced-content-documentation)

[8. Instructions for Attaching HTML Documents to Electronic Submissions
8-1](#instructions-for-attaching-html-documents-to-electronic-submissions)

[8.1 Overview 8-1](#overview)

[8.2 Acceptable HTML Document Tags 8-3](#acceptable-html-document-tags)

[8.3 Acceptable HTML Tags within a Document Body
8-4](#acceptable-html-tags-within-a-document-body)

[8.4 HTML Tags that are NOT Supported by EDGAR
8-6](#html-tags-that-are-not-supported-by-edgar)

[8.5 Acceptable Attributes for EDGAR HTML Tags
8-6](#acceptable-attributes-for-edgar-html-tags)

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

[8.7 Template for an Attached HTML Document
8-10](#__RefHeading___Toc68080381)

[8.8 ASCII or SGML Functionality to be Preserved within HTML Documents
8-10](#ascii-or-sgml-functionality-to-be-preserved-within-html-documents)

[8.9 ASCII or SGML Functionality Not Supported within HTML Documents
8-11](#ascii-or-sgml-functionality-not-supported-within-html-documents)

[8.10 SEC Recommendations on Preparing Submissions with HTML Documents
8-12](#sec-recommendations-on-preparing-submissions-with-html-documents)

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

[B. EDGAR Submission Templates B-1](#edgar-submission-templates)

[C. Acceptable Values for Certain EDGAR Data Fields
C-1](#acceptable-values-for-certain-edgar-data-fields)

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

[E. Filing Fee Information E-1](#filing-fee-information)

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

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

[H. Form 13F Special Electronic Filing Instructions
H-1](#form-13f-special-electronic-filing-instructions)

[I. Instructions for Attaching Unofficial PDF Documents to Electronic
Submissions
I-1](#instructions-for-attaching-unofficial-pdf-documents-to-electronic-submissions)

[J. Series and Classes (Contracts) Information Page
J-1](#__RefHeading___Toc68080394)

[K. Applying for Access to EDGAR K-1](#__RefHeading___Toc68080395)

[]{#__RefHeading___Toc68080202 .anchor}Introduction to the 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. From this point forward, when we reference EDGARLink, we
are referencing the Modernized EDGARLink submission assembler for
Modernized EDGAR.

Chapter 8 describes the characteristics and limitations of Hypertext
Markup Language (HTML) documents. Appendix I describes the
characteristics and limitations of Portable Document Format (PDF)
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 Filer Manual and EDGAR**

**CHAPTER 2 ‑‑ Certificates**

**CHAPTER 3 ‑‑ Getting Started Using Modernized EDGARLink**

**CHAPTER 4 -- Preparing EDGAR Documents**

**CHAPTER 5 ‑‑ Preparing and Transmitting Submissions to EDGAR**

**CHAPTER 6 ‑‑ Additional Modernized EDGARLink Features**

**CHAPTER 7 ‑‑ Preparing Submission Documents without Modernized
EDGARLink**

**CHAPTER** **8** **\-- Instructions for Attaching HTML Documents to
Electronic Submissions**

**APPENDICES:**

**A Submission Types Accepted for Electronic Filing**

This appendix provides EDGAR submission types given to each SEC form or
rule that requires a filing. It also references Appendix B, which
provides examples of templates containing information that must
accompany each submission.

**B EDGAR Submission Templates**

This appendix provides a list of submission templates and the submission
types within each submission template. It also contains sample
submission template information.

**C Acceptable Values for Certain EDGAR Data Fields**

EDGAR recognizes specific values for certain fields in each submission
template. This appendix lists the values you must provide in the
specified format.

**D Messages Reported by EDGAR**

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

**E Filing Fee Information**

This appendix provides information on how to use FEDWIRE to create,
maintain, and transfer filing fees into an electronic Lockbox.

**F 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

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

This glossary contains terms acronyms, and abbreviations used in the
Filer Manual, on EDGARLink, and the Filing website.

**H Form 13F Special Electronic Filing Instructions**

This glossary contains the rules and template for submitting a Form 13F.

**I Instructions for Attaching Unofficial PDF Documents to Electronic
Submissions**

This appendix provides information to help you create and attach
SEC-acceptable PDF documents.

**J Series and Classes**

This appendix provides information for investment company entities on
how to enter series and classes (contracts) information in order to
establish identifiers and how to maintain series and classes (contracts)
information.

**K Applying for EDGAR Access (Electronic Form ID)**

This appendix provides information to help you obtain password and
access codes for the EDGAR system.

### 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, pages, 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

-   click on the **EDGARInstaller.exe** icon

```{=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 Filer Interface Updates

This section highlights the EDGAR Filer Interface, EDGARLink and the
Filing website changes for the various releases since we implemented the
Modernized system.

### Release 8.7 EDGARLink Templates and Filing Website Updates

In April 2004, EDGAR Release 8.7 introduces the following changes:

-   Electronic filing of Form ID has been implemented to automate the
    process of enabling prospective EDGAR filers to request a CIK and
    EDGAR access codes. It will also allow existing filers to request
    regeneration of their access codes. See Appendix K for details.

-   Investment company filers now have the capability to enter their
    series and classes (contracts) information to obtain unique
    identifiers for each series and for each class (contract). This is
    the first step in future plans to have a searchable identifier for
    every series and class in the EDGAR system and to use the
    identifiers on future filings. See Appendix J for details.

-   Enhancements have been made to the entry of company and individual
    entity names throughout the web based EDGAR data entry capabilities.
    The field width has been expanded from 60 to 150 characters. Mixed
    uppercase and lowercase characters are allowed. More punctuation and
    special characters are allowed. Automated conformance rules have
    been implemented for text substitution and elimination to improve
    the standardization of names so that easier searches can be done.
    See Chapter 6 for Edit Company Information. See Appendix C for
    details on the automated conformance rules.

-   An additional field has been added to the Company Information to
    reflect Accelerated Filer Status. Like other Company Information it
    is the obligation of the registrant to keep its designation of
    Accelerated Filer Status current. See Chapter 6 for Company
    Information Update.

-   The EDGAR system no longer supports certificates for logging onto
    the system. EDGAR does support using digital signatures as an
    optional method of securing documents during transmission to EDGAR.
    Filers may obtain a certificate from a private vendor in order to
    begin using digital signatures.

-   The names of new serial companies can now be added to submission
    types 424B1, 424B2, 424B3, 424B4, 424B5, and 424B7 on Template 3.

-   Submission form types 15-15D and 15-15D/A now require the filer to
    provide the 33 Act file number of the filing to be deregistered.

-   A new security code, a passphrase, is now required for all filers
    who access the EDGAR Filing or the OnlineForms websites. The Create
    Passphrase page appears if your CIK and password are valid and you
    do not have a passphrase.

-   

-   

-   

-   

-   

-   

-   

-   

-   

-   

-   

[]{#__RefHeading___Toc68080207 .anchor}Modernized EDGARLink

When you compile your submission using EDGARLink, you will use the
Template Viewer, a Windows application that is based on templates. These
templates help you create and merge the different parts of your
submission. You can download these templates from the EDGAR Filing
website to your PC and work with them without being connected to the
Internet or to EDGAR. These templates have fields where you enter
information, such as form type, CIK, CCC, SROS, document/module/segment
file names, and e-mail addresses. There are a number of templates based
on the types of submissions, like a 10-Q or SC 13G. Before transmitting
your submission, you should error check it with Modernized EDGARLink and
save it to your PC hard drive. Once you enter all of the information
needed and attach your documents, it is ready for transmission to EDGAR.

Modernized EDGAR and EDGARLink have not changed the process of creating
Investment Management Semi-annual Report (N-SAR) documents. You can
reference information on creating N-SAR submissions in the EDGAR N-SAR
Supplement Filer Manual (Volume II).

### EDGAR Filing Website

Use the Filing website to communicate with EDGAR. It is like many other
websites that you now visit, and uses the same browser-based application
software and transmission methods as those other sites. If you can
communicate with other websites, then you will probably be able to reach
EDGAR with little or no changes to your hardware or software
configurations. You can reach this website by using the Filing website
Universal Resource Locator (URL) which is
(*https://www.edgarfiling.sec.gov*).

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

We require that your browser support Java script and we recommend that
you accept browser "cookies" when accessing this website. The EDGAR
software contains functions that allow us to remind you if you need to
update your software depending upon the last time you visited the Filing
website. This information is recorded in your browser cookies.

### Web Browser

EDGAR and the Filing website only work 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 Filing website is incompatible with Netscape version 6.0.

### Filing Transmission Methods

Redesigning the way you transmit filings is one of the steps that we
took to modernize EDGAR. You are able to use the industry standard
methods for transmission that come with your operating system. You have
three transmission options; the first is to access EDGAR 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.

The second option is through direct dial telecommunications lines using
your modem. In using any of the Windows-based operating systems, this is
commonly referred to as direct dial networking. You will setup Windows
to use direct dial networking using a Point-to-Point Protocol (PPP)
application. You will also be asked to provide a telephone number. To
direct dial Modernized EDGAR, use 703-914-7140 as the telephone number.
All EDGAR modems associated with this telephone number are configured to
accept the direct dial transmissions. Use this telephone number for
direct dial access only.

When you use the direct dial option, you are restricted to website links
only on the Filing website.

Before you connect to EDGAR, you are prompted for a user name/password
to access the EDGAR system. Please use **edgar**/**filing** as the user
name/password combination. For more information please refer to Chapter
3, Section 3.2.1.

The third option is to connect using a Leased Line. This method is
commonly used by bulk filers, and arrangements must be made to set up
each user; refer to Chapter 5, Section 5.11.

### 

### Changing Company Information

**It is the obligation of the registrant to keep the company information
on EDGAR current and valid**.  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 6, Section 6.3.1, Company Information Update.

You now change your CIK Confirmation Code (CCC) and password using the
Filing website. For more information on changing your password and CCC,
please refer to Chapter 6, Sections 6.7.1 and 6.7.2.

### Viewing Submission Status

Filers may access the Filing website to check on the status of their
submissions; see Chapter 6, Section 6.2. You may still choose to use
e-mail for your submission confirmation, but Modernized EDGAR has added
this alternate method for getting information on your submission status.
You will only be permitted to view the status of submissions that you
have submitted.

### Downloading Return Copies

Requested Return Copies can be downloaded from the Filing website; see
Chapter 6, Section 6.4.

### Diskette Submissions (Not Accepted)

We no longer accept diskette submissions as a filing medium.

### Magnetic Tape Cartridge Submissions

We no longer accept tape cartridge submissions as a filing medium.

## Preparing to Become an EDGAR Filer

To become an EDGAR filer, you must:

-   

-   Obtain EDGAR-compatible hardware (computer equipment) and software;
    Section 1.3.2.

-   Secure an ISP for access to the Internet, or configure your Windows
    OS and modem for direct dial (PPP).

-   Submit an electronic Form ID application and accompanying notarized
    authenticating documentation to the SEC (refer to Appendix K of this
    document for more information). You cannot access the EDGAR Filing
    website until the SEC approves your Form ID application.

-   Generate EDGAR access codes (refer to Appendix K of this document
    for more information). You cannot access the EDGAR Filing website
    without EDGAR access codes.

-   

-   Download Modernized EDGARLink software and templates; see Chapter 3.

-   Install Modernized EDGARLink software on your PC; see Chapter 3.

-   Properly prepare and maintain documents and software; Section 1.3.2.

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

Before you can use the EDGAR system, you must submit a Form ID
application to be approved as an EDGAR filer (refer to Appendix K for
more information). 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.

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.

It is mandatory to include the registrant's Tax Identification Number
(TIN) when we establish domestic companies. This is for companies only,
not individuals. If you do not have your TIN when you submit your
initial Form ID, you may add it to the EDGAR database by going to the
EDGAR Filing website and add it to your company's information.

You must file your Form ID application electronically via the EDGAR
Filer Management website, and you must fax the accompanying notarized
authenticating documentation to the SEC. Appendix K of this volume
contains instructions regarding how to do this. Appendix F of this
volume contains a copy of the paper Form ID, but it is for reference
only; you cannot sumit a paper Form ID. You can print various
EDGAR-related forms (e.g., 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 the notarized authenticating documentation associated with
your electronic 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.

After we approve your Form ID application, 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 6.

```{=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 6. 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 may generate a new set of legacy EDGAR access codes
    (PMAC, password, CCC) via the EDGAR Filer Management website using
    your passphrase. If you have also forgotten your passphrase, you
    must request a new passphrase (also via the EDGAR Filer Management
    website) before you can generate a new password. A request for a new
    passphrase must be accompanied by authenticating documentation, and
    it must be approved by the SEC, so be sure to keep your password up
    to date (refer to Appendix K for instructions on how to generate a
    new set of legacy EDGAR access codes and how to request a new
    passphrase).

```{=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.

    Part of the process of submitting an electronic Form ID application
    is to specify an EDGAR passphrase:

-   Passphrase:

    The passphrase is used to generate a set of legacy EDGAR access
    codes (PMAC, password, CCC). The passphrase follows the PMAC
    formatting and usage rules (see above). Because it can be used to
    generate the legacy EDGAR access codes, the passphrase is a very
    sensitive code that should be strictly controlled. Access to it
    within your organization should be extremely limited. As mentioned
    previously, requesting a new passphrase must be done via the EDGAR
    Filer Management website, it must be accompanied by notarized
    authenticating documentation, and it must be approved by the SEC
    (refer to Appendix K for instructions on how to generate a new set
    of legacy EDGAR access codes and how to request a new passphrase).

-   

-   

-   **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 can transmit a submission using the Internet, a direct dial
networking transmission via PPP, or a leased line connection. The
following list states the recommended minimum requirements:

-   IBM or compatible PC, with the following:

```{=html}
<!-- -->
```
-   Pentium II 250+ MHz

-   Windows '95 version B or higher, '98, NT, or 2000

-   64 MB of RAM recommended; less may cause program or system
    performance problems

-   Hard Drive with 70 MB of disk storage to install the software and
    10-20 MB of disk storage for submission preparation and transfer

```{=html}
<!-- -->
```
-   Monitor (color recommended, but not required)

-   Printer (recommended, but not required)

-   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 Filing 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 or direct dial access through a telephone/data line and a
    modem/router. In some cases, you may need to use a PBX
    telephone/data line. If you are using a PBX line, you may need to
    modify the telephone number that is used for direct dial connections

-   We recommend you use the default settings during the EDGARLink
    install

#### Software Requirements

This section discusses the PC software requirements to use EDGARLink.

##### Windows 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. However, the
Modernized EDGARLink application was developed and is certified to run
on a PC-based Windows 32-bit platform and is not guaranteed to run
correctly in a non-Windows (i.e., Linux, Macintosh, or OS/2) session. If
you have a proxy server or a firewall you may experience problems
downloading EDGARLink.

For more information about installing and using the Web browser and
Modernized EDGARLink, see Chapters 3 and 5.

##### Operating Requirements

After installation, Modernized EDGARLink occupies approximately 70 MB of
disk space. You will need additional space for storing the text of
submission documents. You also need 10+ MB of free disk space for
Modernized EDGARLink to run.

**Note:** You will need at least 20 MB of space on your **C:** drive,
even if you install EDGARLink on another hard disk, such as your **D:**
drive.

Make sure that your PC has the date and time set correctly. If your PC
date and time does not match EDGAR's time and date, you could have
submission errors. (Open the Control Panel and double click the
Date/Time shortcut).

#### Internet Communication and Direct Dial Connections to EDGAR

To access the Filing website, you must first setup a connection through
an Internet Service Provider (ISP) or use a direct dial (PPP)
application. 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

There are also other methods you should use to ensure the delivery of
your filing. 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. Keep a modem so that you
can make use of the direct dial (PPP) lines. If you don't want to use a
modem when there is an Internet outage, then 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 Filing website URL:
[https://www.edgarfiling.sec.gov](https://www.edgarfiling.sec.gov/) in
the address location field or in the Open Location window.

When you log into the EDGAR Filer Web page you can download form type
templates, transmit electronic submissions, or otherwise communicate
with EDGAR. Anyone with a CIK and password with the necessary
requirements can download the Modernized EDGARLink software and
submission templates.

#### Legacy Transmissions

Legacy Transmission support has been discontinued, including EDGARLink
for DOS, Kermit, and X-modem. The FTP filers have been switched to
Leased Lines.

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

You can receive acceptance or suspense messages to an Internet
electronic mail (e-mail) address; see Chapter 5. Notifications and
requested Return Copies are available on the Filing website; see Chapter
6.

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. See Appendix D for more
information.

The Filing website provides a quick way to check the status of your
submission. Log into the website and query for information on your
submission, see Chapter 6.

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

If you use the Notification page on your submission template to list
additional e-mail addresses, EDGAR will forward acceptance and suspense
messages to all specified 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

-   You must use the Notification page for all filer-directed
    notifications for a specific filing

-   The following information will not appear in Internet notifications
    for TEST or SUSPENDED LIVE filings:

```{=html}
<!-- -->
```
-   Subject-Company Name

-   Subject-Company CIK

-   Form Type

> **Note:** When you download your notifications from the Filing
> website, the Subject-Company Name, CIK, and Form Type appears in the
> body of the notice.

-   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

-   EDGAR no longer e-mails requested Return Copies. You must download
    them from the Filing website

##### 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 EDGAR
Filing website. When you use the Notification page, EDGAR will also send
e-mail to additional Internet e-mail addresses on a filing-by-filing
basis. In addition, your company contact Internet e-mail address, which
may be updated on the Filing website, will always receive an
acceptance/suspense message when you submit a filing, unless you
activate the Notify Via Filing Website check box.

On a per-filing basis, EDGAR sends submission notifications to any
e-mail address listed either on the Company Contact Information form and
the Notification page. The Notification page adds supplementary
addresses for receiving notifications. If you wish to permanently change
the e-mail address, then edit the Company Contact Information form on
the EDGAR Filing website. When submitting filings after 5:30 p.m.,
Eastern time, we recommend that you retrieve submission information on
the EDGAR Filing website to inquire about your submission status.

**Note:** Requested Return Copies are not sent via e-mail address. You
can only download requested Return Copies via the Filing website; see
Chapter 6.

### Properly Prepare and Maintain Documents and Software

-   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)

-   Keep a manually signed signature page (or equivalent document) on
    file for five years

-   Make a backup copy of the SEC-provided EDGAR Installation software
    downloaded from the Internet and the N-SAR software in case you need
    to re-load them on your system

## How to Obtain the EDGAR Filer Manual, Modernized EDGARLink, and N-SAR Software

You can download the latest version of the Filer Manual from our website
(*www.sec.gov*) under "Information for EDGAR Filers." The Filer Manual
is also available in HTML format on the EDGAR Filing website
(*https://www.edgarfiling.sec.gov*).

We distribute Modernized EDGARLink software via the Internet in a
self-extracting InstallShield file at no charge. We distribute the DOS
N-SAR software on one high-density 3.5 inch diskette and from our
website, (*www.sec.gov*). You can copy Modernized EDGARLink or N-SAR
software free of charge and without restriction. You can purchase
additional copies of the EDGAR Filer Manual from Thomson Financial,
formerly Disclosure, Inc., at the following address:

ATTN: Thomson Financial

Public Reference Room

US Securities and Exchange Commission

Mail Stop 1-2

450 5th Street NW

Washington, DC 20549

Or, call Thomson Financial at one of the following numbers:

\(800\) 638-8241

\(301\) 951-1350

You can download updates to Modernized EDGARLink, submission templates,
or N-SAR software when available. The Filing website automatically
checks (if you are using "cookies") to see if you have downloaded the
latest version of software and templates. You will find instructions for
downloading the software in Chapter 3.

**Warning:** When you login to the Filing website, please read the
Welcome Page. It contains information about EDGAR filing requirements,
activities, and new versions of the software and templates. If you need
to upgrade your software or templates, go to the Filing website Download
page and upgrade immediately. If you need a new version of N-SAR
installed, you can download and upgrade the N-SAR software from our
website, (*www.sec.gov*). Since downloading can be time-consuming, we
suggest that you verify and update (if necessary) the versions in
advance of initiating the transmittal of a LIVE filing.

**Note: Thompson Financial, formerly Disclosure, no longer distributes
the N-SAR software.**

### Hours of Operation

EDGAR accepts direct transmissions of electronic submissions each
business day, Monday through Friday, from 6:00 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 6:00 a.m. the next business day. For special filing date
processing of certain T+3 submission types, refer to Appendix A, end of
Table 1. If you start direct transmission at or before 5:30 p.m., it
will receive that day\'s filing date if it is accepted.

**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 or
direct dial connection, building and error checking 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 EDGARLink
software or the Form N-SAR application; 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.

[]{#__RefHeading___Toc68080227 .anchor}Getting Help with the Content of
Filings or Exemptions/Adjustments

For general fee information, contact our Fee Account Services Branch in
the Office of Financial Management at (202) 942-8989.

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 (except Form N-SAR or
24F-2), contact the Division of Investment Management at (202) 942-0978.

If you need help with Form N-SAR or Form 24F-2, contact the Division of
Investment Management at (202) 942-0513.

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.

[]{#__RefHeading___Toc68080228 .anchor}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 Filing |
| EDGAR Filing website?  | website URL, which is                       |
|                        | *https://www.edgarfiling.sec.gov*. Please   |
|                        | bookmark this site the next time you visit  |
|                        | it.                                         |
+------------------------+---------------------------------------------+
| How do I reach the     | You can reach this site by using the EDGAR  |
| EDGAR Filer Management | Filer Management website URL, which is      |
| website?               | *https:                                     |
|                        | //www.filermanagement.edgarfiling.sec.gov*. |
|                        | Please bookmark this site the next time you |
|                        | visit it.                                   |
+------------------------+---------------------------------------------+
| Which Web browser      | We recommend using one of the industry      |
| shall I use?           | standard Web browsers, either Microsoft     |
|                        | Internet Explorer 5.0 or later, or Netscape |
|                        | 4.0x - 4.7x. Other browsers, including      |
|                        | Netscape 6.0 and AOL, are not supported by  |
|                        | EDGAR at this time.                         |
+------------------------+---------------------------------------------+
| Why may filing agents  | Filing agents may have several CIKs for     |
| have more than one     | accounting and management purposes. For     |
| CIK?                   | 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      | This could be a very serious problem if the |
| submit a filing by     | filing does not contain errors that would   |
| mistake?               | 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     |
| determine whether my   | your filing was accepted or suspended is to |
| filing was accepted?   | use the Filing website. You can also read   |
|                        | the messages EDGAR will send to your        |
|                        | Internet e‑mail address.                    |
+------------------------+---------------------------------------------+
| How do I use digital   | Digital signatures increase the privacy     |
| signatures?            | protection of your documents when you       |
|                        | transmit your submission over the Internet. |
|                        | You may attach a digital signature to your  |
|                        | submission by clicking on the \"Signature\" |
|                        | bar and following the instructions.         |
+------------------------+---------------------------------------------+
| Can I transmit Legacy  | No, submissions with ASCII/SGML headers     |
| ASCII/SGML submissions | filed via the Internet will be suspended    |
| using the Filing       | for invalid format. Since Legacy EDGAR      |
| website?               | direct-dial support was discontinued on     |
|                        | April 20, 2001, filers must assemble their  |
|                        | submissions with the Modernized EDGARLink   |
|                        | software and templates, which may be        |
|                        | downloaded from the Filing website.         |
+------------------------+---------------------------------------------+
| Why can\'t I transmit  | We discontinued support for the Public Data |
| my filings to EDGAR    | Network (PDN) and Private Mail on November  |
| via the PDN and        | 27, 2000. The Filing website is designed to |
| receive filing         | replace all PDN and Private Mail            |
| notifications via my   | functionality. Please transmit your filings |
| Private Mail account   | to EDGAR and access your notifications and  |
| anymore?               | Return Copies through this website.         |
+------------------------+---------------------------------------------+
| How do I change my     | You may change your password within 10 days |
| password?              | of the expiration date using the Filing     |
|                        | website. If both the password and the grace |
|                        | period have expired, you may generate a new |
|                        | set of EDGAR access codes (including the    |
|                        | password) using the EDGAR Filer Management  |
|                        | website and your passphrase. If you have    |
|                        | forgotten your passphrase, you must request |
|                        | a new one before you can generate and new   |
|                        | set of EDGAR access codes (refer to         |
|                        | Appendix K for more information on the      |
|                        | EDGAR Filer Management website              |
|                        | capabilities).                              |
+------------------------+---------------------------------------------+
| How do I change my     | You may change your CCC using the Filing    |
| CCC?                   | website. Login to EDGAR using the Filing    |
|                        | 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        | Yes, if you change it within 10 days of the |
| expired password via   | expiration date. If both the password and   |
| the Filing website?    | the grace period have expired, you must     |
|                        | apply for a new password on Form ID.        |
+------------------------+---------------------------------------------+
| How do I change        | You may update company information using    |
| company information?   | the Filing 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       | All document file names must be in lower    |
| attached documents for | case and no longer than 32 characters in    |
| filings sent via the   | length. The names must start with a (a-z)   |
| Filing website?        | character and may contain (a-z) characters  |
|                        | and (0-9) characters. File names may        |
|                        | contain one \'.\', one \'-\', and one       |
|                        | \'\_\' character. File names must end with  |
|                        | **\*.htm**, **\*.txt**, **\*.pdf**,         |
|                        | **\*.fil**, **\*.jpg**, or **\*.gif**       |
|                        | extensions.                                 |
+------------------------+---------------------------------------------+
| How do I check the     | You can check the status of filings using   |
| status of a            | the Filing website. Once you have logged    |
| submission?            | into EDGAR and accessed the Company and     |
|                        | Submission Information Retrieval page, you  |
|                        | can access submission information for your  |
|                        | CIK. You must provide the CCC for the Login |
|                        | CIK or the Primary Filer/Filed-By CIK       |
|                        | before you can access any submission        |
|                        | information.                                |
+------------------------+---------------------------------------------+
| How do I verify my     | You can download updates to the Modernized  |
| Modernized EDGARLink   | EDGARLink software and submission or module |
| version?               | templates as they become available from our |
|                        | Filing website. If cookies are enabled on   |
|                        | your browser, the Filing website verifies   |
|                        | the template version. If you are using the  |
|                        | latest version of the template, the Filing  |
|                        | website notifies you that you have already  |
|                        | downloaded the template. When new versions  |
|                        | of the templates are available, a notice    |
|                        | will be posted on the EDGAR Welcome page.   |
+------------------------+---------------------------------------------+
| How do N-SAR software  | We produced the N-SAR software for the      |
| and Modernized         | Division of Investment Management to help   |
| EDGARLink interact?    | you prepare and submit your N-SAR           |
|                        | reports.  You must use the N-SAR PC         |
|                        | application version 6.1.a to prepare your   |
|                        | document, answer.fil.  Once created, N-SAR  |
|                        | documents can also be added to a submission |
|                        | using Modernized EDGARLink, the software    |
|                        | provided to EDGAR filers in Modernized      |
|                        | EDGAR.  They can then be transmitted to us  |
|                        | using the Internet, direct dial protocol,   |
|                        | or leased line.                             |
+------------------------+---------------------------------------------+
| How do I prepare and   | Modernized EDGAR has not changed the        |
| transmit my N-SAR?     | process of creating N-SAR documents. You    |
|                        | must continue to use the N-SAR version      |
|                        | 6.1.a to prepare your **answer.fil**        |
|                        | document. After creating your               |
|                        | **answer.fil** document, use Modernized     |
|                        | EDGARLink and submission template 3 to      |
|                        | assemble your N-SAR submission. Then access |
|                        | the Filing website and transmit your N-SAR  |
|                        | submission to EDGAR.                        |
+------------------------+---------------------------------------------+
| Why can\'t I attach    | During any file save operation, the DOS     |
| the **Answer.fil**     | operating system (or a DOS window under     |
| that is generated by   | Windows) will always convert the initial    |
| the N-SAR application  | letter (or all of the letters) of the file  |
| to my submission?      | name to uppercase. For example,             |
|                        | **answer.fil** becomes **Answer.fil** when  |
|                        | initially created and saved by the N-SAR    |
|                        | application. This capitalization was        |
|                        | incorporated into various Microsoft         |
|                        | operating systems by design. Since          |
|                        | Modernized EDGARLink does not accept any    |
|                        | capital letters within a file name, you     |
|                        | must rename your **Answer.fil** (or         |
|                        | **ANSWER.FIL**) to **answer.fil** before    |
|                        | attaching it to your N-SAR submission.      |
+------------------------+---------------------------------------------+
| Can I submit my filing | You may submit the PDF version of your      |
| in PDF format?         | filing as an unofficial document attachment |
|                        | to the assembled submission. EDGAR must     |
|                        | receive all official documents in either    |
|                        | ASCII/SGML format or HTML format (with      |
|                        | optional JPG or GIF Graphic support files)  |
|                        | or the submission will be suspended.        |
+------------------------+---------------------------------------------+
| How do I view an       | You may view an individual document by      |
| assembled submission   | selecting \"View Document\" on Page 2 of    |
| or individual document | the submission template. We recognize a     |
| prior to transmitting  | need for filers to view or print a          |
| it to the SEC?         | submission in its entirety prior to         |
|                        | transmission, but given the variety of      |
|                        | document formats (ASCII, HTML, JPG, GIF,    |
|                        | PDF, etc.) that are supported, this         |
|                        | functionality is not likely to be           |
|                        | incorporated into EDGARLink.                |
+------------------------+---------------------------------------------+
| Can I submit filings   | No, we no longer accept diskette            |
| on diskette?           | submissions as a filing medium.             |
+------------------------+---------------------------------------------+
| How do I name          | You should submit modules/segments (via     |
| modules/segments with  | Template 5) using uppercase letters and     |
| the Modernized         | numerals. You should subsequently reference |
| EDGARLink software?    | these modules and segments in the same      |
|                        | uppercase format as initially submitted. A  |
|                        | module/segment can be used either as a Type |
|                        | 1 reference within a document or as a Type  |
|                        | 2 reference listed on Page 4 in Templates   |
|                        | 1-4.                                        |
+------------------------+---------------------------------------------+
| Should I close all     | Yes, close all applications before          |
| applications,          | activating the EDGARLink InstallShield      |
| including my browser   | install program after download. Internal    |
| session, when          | conflicts during install may occur if one   |
| installing Modernized  | or more applications (i.e., mail, browser   |
| EDGARLink?             | sessions, etc) are active. Low end PCs      |
|                        | (Pentium 160Mhz or lower and only 32MB RAM) |
|                        | may experience poor install and PureEdge    |
|                        | viewer performance too.                     |
+------------------------+---------------------------------------------+
| Why don\'t N-SAR       | N-SAR documents are validated only as valid |
| documents validate     | ASCII documents. All N-SAR content is       |
| when I select document | validated within the N-SAR application      |
| validation on Page 2   | before the **answer.fil** document is       |
| or Submission          | created.                                    |
| Validation on Page 1?  |                                             |
+------------------------+---------------------------------------------+
| Why does my browser    | The browser may not allocate enough cache   |
| connection fail during | for the current transmission. You may need  |
| large file transfers   | to make more cache available to the browser |
| to the FWS?            | (the recommended minimum is 20MB) before    |
|                        | transmitting large filings to EDGAR.        |
+------------------------+---------------------------------------------+
| Can I download my      | Return Copies are available for seven (7)   |
| Return Copy more than  | business days. During that time, you can    |
| once?                  | download more than once.                    |
+------------------------+---------------------------------------------+
| Why can I not delete   | There is no \"Delete\" button for these     |
| any \"list\" items     | options due to software (COTS) limitations; |
| (including SROS and    | however, you can \"blank out\" these fields |
| Notify-Internet        | when you wish to \"delete\" this            |
| fields) from the       | information.                                |
| EDGARLink templates?   |                                             |
+------------------------+---------------------------------------------+
| Why does Modernized    | You must select the \"Validation\" check    |
| EDGARLink generate the | box for at least one document before        |
| error message \"Cannot | performing a document validation. The flag  |
| Perform Validation -   | is located on the far right of Page 2 for   |
| Select at least one    | each document attached. You may need to     |
| HTML, PDF, or ASCII    | scroll your window to the right to see the  |
| document before        | Validation flag. Depending on screen size,  |
| proceeding\" when      | it may not be immediately viewable from the |
| performing a document  | default screen.                             |
| validation?            |                                             |
+------------------------+---------------------------------------------+
| What order shall I     | For optimum results and no Legacy           |
| attach documents when  | conflicts, documents should be selected in  |
| assembling a           | the following order:                        |
| submission using       |                                             |
| Modernized EDGARLink?  | 1.  Primary Document (8-K, 10-Q, S-1, etc.) |
|                        |                                             |
|                        | 2.  Supporting Official Documents           |
|                        |     (exhibits, cover, etc.)                 |
|                        |                                             |
|                        | 3.  Graphics (if any)                       |
|                        |                                             |
|                        | 4.  Unofficial PDF Documents (if any)       |
|                        |                                             |
|                        | If you follow this ordering scheme and      |
|                        | format your documents correctly, EDGAR      |
|                        | should encounter minimal anomalies during   |
|                        | acceptance/dissemination of your            |
|                        | submission.                                 |
+------------------------+---------------------------------------------+
| Why do I get an        | The \"Accepted\" status means that EDGAR    |
| \"Accepted\" status    | has successfully routed the submission to   |
| after submitting       | the appropriate internal and external       |
| correspondence or      | destination(s). Only public filings are     |
| company update via the | sent out through the Public Dissemination   |
| FWS?                   | System. Live correspondence (CORRESP)       |
|                        | submissions and 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.                                 |
+------------------------+---------------------------------------------+
| Sometimes Modernized   | If you have the Windows 95 operating system |
| EDGARLink will hang    | installed on your computer, you may         |
| when I begin to        | experience these \"lockup\" situations. In  |
| assemble my            | most cases, the EDGARLink application has   |
| submission. What is    | not actually \"hung\" but is awaiting your  |
| causing this?          | input to a dialog box that is not visible   |
|                        | (i.e., the dialog box is behind other       |
|                        | windows on your screen). If this happens,   |
|                        | press the \<ALT-TAB\> key combination       |
|                        | repeatedly until a dialog box containing    |
|                        | the warning message is displayed. Then      |
|                        | press the appropriate button to dismiss the |
|                        | dialog box. You will then be able to resume |
|                        | normal EDGARLink activity.                  |
+------------------------+---------------------------------------------+
| What happens if I do   | EDGAR will process any submission created   |
| not install the latest | using EDGARLink software and submission     |
| release of EDGARLink?  | templates. We recommend that you download   |
|                        | any updates to the submission templates and |
|                        | software as soon as they become available.  |
|                        | We will announce all updates to any         |
|                        | EDGARLink configuration item on the         |
|                        | *https://www.edgarfiling.sec.gov* Welcome   |
|                        | page. Software and template updates may     |
|                        | include the addition of new submission      |
|                        | types, corrections to existing issues, and  |
|                        | improvements in processing efficiency. It   |
|                        | is very important that you download the     |
|                        | latest EDGARLink software and templates     |
|                        | together. If we release the software and    |
|                        | templates together, as we did with in       |
|                        | previous Releases, 7.5, 7.5.b, 8.0, and     |
|                        | 8.2, the new templates will probably not be |
|                        | compatible with the older EDGARLink         |
|                        | software.                                   |
+------------------------+---------------------------------------------+
| Why does the           | This problem may be resolved by refreshing  |
| background color on    | the Submission Validation window or by      |
| EDGARLink change after | setting the Color Palette on the Desktop to |
| viewing and closing    | \"True Color\".                             |
| the Submission         |                                             |
| Validation windows?    |                                             |
+------------------------+---------------------------------------------+
| How can I verify if    | An Integrity Checker program, known as      |
| EDGARLink is installed | EDGARVerify, is included with EDGARLink.    |
| properly?              | The EDGARVerify program will verify that    |
|                        | all critical files for the Forms Viewer,    |
|                        | JRE, and template functionality are in      |
|                        | place and not corrupt. As an example, all   |
|                        | relevant files under the following install  |
|                        | directories are specifically verified:      |
|                        |                                             |
|                        | **C:\\Program Files\\EDGAR**                |
|                        |                                             |
|                        | **C:\\Program Files\\PureEdge\\Viewer 5.0** |
|                        |                                             |
|                        | **C:\\Program Files\\JavaSoft\\JRE\\1.3**   |
|                        |                                             |
|                        | EDGARVerify will notify you if there is any |
|                        | file missing or different. EDGARVerify can  |
|                        | operate on most Windows platforms           |
|                        | (including 95, 98, 2000, and NT). It will   |
|                        | also verify critical Viewer or JRE files    |
|                        | that have been installed in another drive   |
|                        | than the C: drive.                          |
|                        |                                             |
|                        | EDGARVerify creates two log files           |
|                        | (identified in the **readme.txt** file)     |
|                        | after it detects an anomaly. You should     |
|                        | have these two log files available for      |
|                        | inspection by SEC Filer Technical Support   |
|                        | so they may assist you, if you are unable   |
|                        | to correct the problem yourself.            |
+------------------------+---------------------------------------------+
| How will I know if you | The Filing website will notify you of       |
| have changed the       | upgrades to the software and templates. If  |
| EDGARLink software or  | it has changed, you should download the     |
| the Filer Manual?      | updated software version. We will post a    |
|                        | current version of the Filer Manual on the  |
|                        | SEC website                                 |
|                        | (http://www.sec.gov/info/edgar.shtml).      |
|                        | Because we provide the updated 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 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    | Use the following URL to find the paper     |
| Form ID?               | Form ID:                                    |
|                        | *w                                          |
|                        | ww.sec.gov/divisions/corpfin/forms/id.htm*. |
|                        | However, a paper Form ID will not be        |
|                        | accepted. You must apply for EDGAR access   |
|                        | electronically using the EDGAR Filer        |
|                        | Management website at the following URL:    |
|                        | *https:                                     |
|                        | //www.filermanagement.edgarfiling.sec.gov*. |
+------------------------+---------------------------------------------+

#  {#section-2 .unnumbered}

# Certificates

## 

## The EDGAR system no longer supports certificates for logging onto the system. EDGAR does support using digital signatures as an optional method of securing documents during transmission to EDGAR. Filers may obtain a certificate from a private vendor in order to begin using digital signatures.

## 

## 

## 

1.  
2.  
3.  
4.  

## 

## 

[]{#__RefHeading___Toc68080237 .anchor}Getting Started Using Modernized
EDGARLink

This section describes the basics of installing and using Modernized
EDGARLink. This section will cover the basics about using a browser,
accessing the EDGAR Filing website, and how to download and install the
software necessary to create, assemble, and error-check a submission.

## Introduction to Web Browsers

We upgraded the EDGAR system to make submitting filings easier as well
as faster 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 Filing website.

### Browser Differences

There are two industry standard browsers currently in use today:
Netscape Navigator and Microsoft Internet Explorer (IE). The Filing
website does not support Netscape version 6.0. Both comply with Secure
Socket Layer (SSL) communications that you will use to reach the EDGAR
Filing 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/image3.png){width="6.164583333333334in"
height="0.42986111111111114in"}

Netscape Menu Bar

![](media/image4.png){width="6.260416666666667in"
height="0.4444444444444444in"}

Internet Explorer Menu Bar

Figure 3‑2: 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, downloading files, 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 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 EDGAR

To access EDGAR, a filer must have EDGAR access codes. New filers,
existing filers to whom a Central Index Key (CIK) code never was
assigned and filers who want to file in another capacity must use Form
ID to apply for EDGAR access codes. Those who must use Form ID must file
the form electronically through the EDGAR Filer Management website and
fax to the Commission an accompanying notarized authenticating document.
If we do not receive your fax, we cannot approve your application. Once
your application is approved, you must then generate your EDGAR access
codes. Appendix K of this volume contains instructions on how to do
this. Once you have obtained the above listed items, you are ready to
login to EDGAR, download submission templates, transmit submissions, run
company queries, update your company information, or change your
password/CCC.

### Login to EDGAR

To start submitting filings, entering or editing your company
information, changing your password or CCC, checking the status of a
submission, or downloading a requested Return Copy, you will need to
login to EDGAR:

1.  Connect to the Internet or activate a dial-up networking connection.

2.  Go to the EDGAR Login page:

    *https://www.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. See the Notes at the end of this section for more
    information about passwords.

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

    See the Notes at the end of this section for more information about
    possible login errors.

6.  The Create Passphrase page appears if your CIK and password are
    valid and [you do not have a passphrase]{.underline}. If your CIK
    and password are valid and you [have]{.underline} a passphrase, [the
    Welcome page appears]{.underline}.

![](media/image5.png){width="5.770833333333333in" height="2.59375in"}

Figure 3‑3: The EDGAR Create Passphrase Page

To define a passphrase, type it in the data entry fields provided. (The
passphrase is not displayed and it is an important security code: typing
it twice ensures that no typographical errors occur during entry.)

Enter your existing PMAC (doing so verifies that you have the right to
define a passphrase). If you've forgotten your PMAC, contact our Filer
Support Staff at (202) 942-8900 for help.

Click the \[Create Passphrase\] button. If your new passphrase is in the
correct format (it must be in the same format as the PMAC) and the PMAC
is valid for the CIK, the Create Passphrase Results page is displayed
(you will be informed of any errors in the data entered and will be
required to fix it before you can proceed).

![](media/image6.png){width="5.072916666666667in"
height="1.7534722222222223in"}

Figure 3‑4: The EDGAR Create Passphrase Results Page

Click the \[Continue to EDGAR Welcome\] button. The Welcome page
appears.

![](media/image7.png){width="5.513194444444444in"
height="4.442361111111111in"}

Figure 3‑5: The EDGAR Welcome Page (Top)

![](media/image8.png){width="5.504861111111111in"
height="4.441666666666666in"}

Figure 3‑6: The EDGAR Welcome Page (Bottom)

**Notes**:

-   If you mistype your password, EDGAR considers it an invalid password
    and access to EDGAR is denied.

-   If you accidentally mistype the CIK or password, you can press the
    \[Back\] button to return to the Login page, and try again.

-   If your CIK and password do not match those saved in the database,
    you will see an Invalid Login page. 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 10 days, EDGAR
    allows you to create a new password using your PMAC. If you have a
    passphrase (see the Electronic Form ID Appendix for more
    information), you can get a new set of EDGAR access codes (including
    a password) using the EDGAR Filer Management website -- even if your
    password has been expired for more than 10 days. If you need
    assistance, contact our Filer Support Staff at (202) 942-8900 for
    help.

-   The passphrase is a security code that is new with the electronic
    Form ID capability in Release 8.7. It is used to generate EDGAR
    access codes (refer to the Electronic Form ID Appendix for more
    information). You must define a passphrase before you can access any
    of the EDGAR capabilities.

7.  
8.  
9.  
10. 
11. 

Access EDGAR via Point-to-Point Protocol

When you access Modernized EDGAR using direct dial via a Point-to-Point
Protocol (PPP) application, you are prompted by Modernized EDGAR to
enter a user name and password to access the EDGAR network:

1.  Open your PPP application. If you want to use the Windows 95, 98,
    NT, or 2000 dial-up networking function, you may have to ask your
    technical department to install it.

2.  Use (703) 914-7140 as the dial-up phone number.

3.  When prompted for a user name and password, enter **edgar** in the
    User name: field, and **filing** in the Password field, and click on
    the \[OK\] button.

The password will appear as asterisks (\*) as seen below.

4.  Open your browser and go to the
    [*https://www.edgarfiling.sec.gov*](https://www.edgarfiling.sec.gov/)
    website. The Filing website appears just as it does when accessing
    EDGAR via the Internet.

![](media/image10.png){width="3.691666666666667in" height="3.0375in"}

Figure 3‑7: Connect to EDGAR Window

Note: Your EDGAR password is good for only twelve (12) months. Be sure
to change your password on the EDGAR Filing website before it expires.
See Section 6 for instructions on changing passwords.

#### 

#### 

#### 

#### 

#### 

#### 

1.  
2.  
3.  

#### 

####  {#section-16 .unnumbered}

1.  

```{=html}
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3.  

```{=html}
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1.  
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####  {#section-17 .unnumbered}

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#### 

#### 

#### 

####  {#section-23 .unnumbered}

####  {#section-24 .unnumbered}

#### Navigating EDGAR

Once you login to 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 three different sections:

1.  Information Exchange

2.  Downloads

3.  Support

![](media/image20.png){width="1.1680555555555556in"
height="5.573611111111111in"}

Figure 3‑8: EDGAR Menu

Two additional functions will help you use the EDGAR Filing website. The
\[Logoff\] button ends your EDGAR session. Clicking [Home]{.underline}
brings you to the EDGAR 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 two links:

1.  Transmit

2.  Retrieve/Edit Data

    By clicking on [Retrieve/Edit Data]{.underline}, you can query
    company, filing, or module/segment information, retrieve your Return
    Copies or change your password or CCC.

### Downloads

Before you start compiling your filings, you'll need to download and
install the Modernized EDGARLink software. You can download the software
items from the EDGARLink Software Download page. You will also want to
download templates for the requested submission types you wish to file
and the fee rate table.

#### Downloading the Modernized EDGARLink Software

After you click on [EDGARLink Software]{.underline}, the EDGARLink
Software Download page appears. This page provides a link to download
the Modernized EDGARLink software from the Filing website or to the
SEC's website where you can download N-SAR software.

![](media/image22.png){width="5.719444444444444in"
height="4.746527777777778in"}

Figure 3‑9: Software Download Page

Downloading the software is the first step in installing the Modernized
EDGARLink software. To download the software:

1.  Click on the \[Download EDGARLink\] button. Filers who need to file
    N-SAR submissions must download that application from our website
    ([*www.sec.gov*](http://www.sec.gov/)).

2.  The EDGARLink/Windows Download Confirmation page appears; click on
    [Download EDGARLink/Windows]{.underline}.

![](media/image23.png){width="6.320833333333334in"
height="1.6993055555555556in"}

Figure 3‑10: EDGARLink/Windows Download Confirmation Page

3.  The File Download window appears. Check the Save this program to
    disk radio button and click the \[OK\] button.

4.  The Save As window appears. Choose the location on your system to
    save the self-extracting executable file and click on the \[Save\]
    button.

5.  The Saving Location window appears and displays the status
    (percentage) of download.

    While downloading you can cancel the save by clicking on the
    \[Cancel\] button.

**Notes:**

(1) New EDGAR releases include modifications to the EDGARLink software
    and EDGAR submission templates. Please download, install, and use
    the new EDGARLink software and submission templates to ensure that
    submissions will be processed successfully.

(2) You should use the Windows Add/Remove Programs function to
    un-install any previous version of the InternetForms Viewer, JRE
    and/or EDGARLink before installing the new software. Please select
    \"No\" or \"No to all\" when prompted to remove any shared files.

## Installing the Modernized EDGARLink Software

Once you have downloaded Modernized EDGARLink software from the website,
you are ready to install it on your machine:

1.  Close all applications.

2.  Click on the \[Start\] button at the bottom of your Windows Desktop.

3.  Click on the Run option.

4.  Click on the \[Browse\] button.

5.  Use the Browse window to find the **EDGARInstaller.exe**
    application.

6.  Click on **EDGARInstaller.exe** and click on the \[Open\] button.

7.  Click on the \[OK\] button. Modernized EDGARLink installs itself.

**Note:** If you don't want to use the above method of installing
Modernized EDGARLink, you can also use other methods to start the
software installation:

-   Run the executables in a DOS window

-   Run the executable through Windows Explorer

To do this you will need to open the directory where you downloaded the
files and enter the executable name in DOS or double-click the file in
Windows Explorer.

The executable begins unpacking the software; the InstallShield window
appears and walks you through installing Modernized EDGARLink.

We recommend using the default settings. If you change the default
directories you may experience program or performance problems.

The EDGARLink Installer package installs a new InternetForms Viewer for
Windows, version 5.0.0 Gold. There are folders created when the viewer
is installed, **C:\\Program Files\\PureEdge\\Viewer 5.0**.

Once you've downloaded and installed Modernized EDGARLink, you can
download and install the submission templates (described later). You are
then ready to prepare and submit your filings to EDGAR. When you have
completed your submission template, click on [Transmit]{.underline} to
open the Transmit Submission page. From this page you can transmit Live,
Test, or Bulk filings.

### Directory Structure

Once you install Modernized EDGARLink, you may want to create a folder
on your desktop to place files, such as blank submission templates. When
you install Modernized EDGARLink, the following directory structure is
created automatically and filled with the files. Modernized EDGARLink
adds three directories to the **Program Files** directory on your hard
drive. These directories are where the EDGARLink files are stored:

-   **PureEdge**

-   **JavaSoft**

-   **EDGAR**

    Within these directories are different subdirectory structures that
    contain the Modernized EDGARLink executable, Java Structure, and the
    Java files necessary to run Modernized EDGARLink.

#### PureEdge Directory

Contained in the **PureEdge** directory is a single subdirectory,
**Viewer 5.0** that contains twelve subdirectories: **ActiveX**,
**API**, **extensions**, **help**, **Icons**, **include**, **JAWS**,
**Marshaller**, **Modules**, **Plugin**, **Prefs**, and **temp** which
hold files necessary for the submission type template to run. The
**Viewer 5.0** directory is where the Modernized EDGARLink template
executable, **Masqform.exe**, as well as the **license**,
**Readme.txt**, and the **uninstall** utility is located. The API
subdirectory contains the subdirectories and class files necessary for
Modernized EDGARLink to execute.

**Warning:** If you move or delete files and/or subdirectories,
Modernized EDGARLink may not run correctly.

#### JavaSoft Directory

Contained in the **JavaSoft** directory is the Java Runtime Environment
(**JRE**) directory. Inside the **JRE** directory is the **1.3**
directory that contains **Bin** and **Lib** subdirectories and all the
**copyright**, **readme**, and **license** files as well as the
**uninstall** utility.

#### EDGAR Directory

The **EDGAR** directory contains the **EDGARLink** subdirectory, which
is where the EDGARLink application shortcut, the EDGARLink icon, the
**README.txt** file, the JRE install application, the Integrity Check
files, and the **Help** directory containing the EDGARLink help files
reside.

### Version Verify

Occasionally there will be updates to the Modernized EDGARLink software.
Notices are posted on the EDGAR Home page as well as on the Download
Software page.

The Filing website warns you if you have previously downloaded the
current templates or software.

![](media/image25.png){width="5.125in" height="3.720833333333333in"}

Figure 3‑11: Submission Template Download Warning Page

#### EDGARLink System Integrity Check

A new feature to EDGARLink is the System Integrity check. It assists you
when troubleshooting your Modernized EDGARLink install and setup. This
check looks in all of the EDGARLink directories to ensure that all of
the correct and up-to-date files have been extracted correctly. At the
end of this check, you see a report displaying the number of missing
files and files that failed verification. These reports are stored in
the **EDGARLink** directory and are called **EDGARLink.log** and
**EdgarVerify.log**. The Integrity check runs automatically after you
install the EDGARLink software.

![](media/image26.png){width="5.751388888888889in"
height="2.9055555555555554in"}

Figure 3‑12: EDGARLink Integrity Check Window

After the Integrity check runs, you are prompted to view the report,
**EdgarVerify.log**, in the Notepad Viewer:

-   Click on the \[Yes\] button to open this file.

-   Click on the \[No\] button to return to the EDGARLink install
    window.

If you want to return to the **edgarverify.log** later, you can use Word
or Notepad Viewer to open the file. The default location for this file
is in the **C:\\Program Files\\EDGAR\\EDGARLink**.

![](media/image27.wmf)

Figure 3‑13: EdgarVerify.log Report

### Downloading the Submission Templates 

Submission templates consist of sets of fields and information
designated for specific submission types. You will need to fill out the
appropriate template before you transmit your submission.

In the EDGAR menu, under the Downloads section, click on [Submission
Templates]{.underline}. Before you can open the submission templates,
you must have Modernized EDGARLink installed. By clicking on [Submission
Templates]{.underline}, you open the Submission Template Download
Options page.

**Note:** New EDGAR releases include substantial modifications to
EDGARLink software and EDGAR submission templates. Please download,
install, and use new EDGARLink software and submission templates to
ensure that submissions will be processed successfully.

![](media/image29.png){width="5.507638888888889in"
height="5.1194444444444445in"}

Figure 3‑14: Submission Template Download Options Page

From this page you can also scroll through the Submission Types list and
select a submission type by clicking on it. Open the form by clicking on
the \[Get It\] button. The Submission Template Download Confirmation
page appears with a link to your template.

![](media/image30.wmf)

Figure 3‑15: Submission Template Download Confirmation Page

To download the submission template:

1.  Click on [Download Template]{.underline} from the EDGAR Menu.

2.  Choose the template you want to download by selecting the submission
    type and clicking on the \[Get It\] button.

3.  A confirmation page appears stating which template you want to
    download. If you do not want to download the template, click on
    [Cancel]{.underline}.

4.  A window pops up in your browser prompting you to save the template
    to your computer.

5.  Click on the \[Save it to disk\] radio button and choose a location
    to save the blank template in the Save As window. We recommend using
    the template in the EDGARLink Template Viewer rather than your
    browser.

6.  Click on the \[OK\] button. To preserve your blank template you
    should not change the template name until you begin editing it.

7.  The template will be saved to your computer. You can access it by
    double clicking the template from your Window Explorer window, or
    the Template Viewer icon on your desktop. If you use the Template
    Viewer icon, you will have to locate the place where you saved your
    template.

8.  Modernized EDGARLink starts and the blank submission template
    appears.

    ![](media/image32.png){width="5.625694444444444in"
    height="3.597916666666667in"}

    Figure 3‑16: Submission Template Main Page

    You should save the template using an additional unique name. Saving
    the template using an additional unique name, e.g.,
    **r10q1099.xfd**, allows you to preserve the blank template. Saving
    a blank template keeps you from making mistakes when removing field
    or module/segment information or detaching documents from a previous
    submission. Each template may support different submission types.

    To save your submission template:

-   Click on the \[Save\] button. It appears as a diskette in the upper
    left tool bar.

    Save the template on your computer by selecting a location either on
    your hard drive, floppy disk, or LAN. To preserve the blank
    template, you should change the filename of your template to a
    unique name that represents the submission type, i.e., **r8k.xfd**
    or **r10q.xfd**.

    When the file completes saving, you can either double click on the
    submission template from the Windows Explorer window or use your
    Template Viewer icon and click on the template from the Open
    Template window.

**Note:** If you do not enter an extension in the File name field,
Modernized EDGARLink inserts the **.xfd** extension.

### Downloading the Fee Rate Table

One of the features for EDGARLink is the SEC Fee Rate Table. This table
contains the latest fee rates from the SEC and automatically inputs this
information into the Fee and Offering Information page. You must
download this table from the Filing website and save it to the **Program
Files\\Edgar\\EDGARLink** directory on your hard drive:

1.  Log into the Filing website.

2.  Click on the Fee Rate Table link in the EDGAR Menu.

3.  The Fee Rate Table Download Confirmation page appears.

4.  Click on the [Download Fee Rate Table]{.underline} link.

5.  The File Download window appears. Choose the Save As radio button
    and click on the \[OK\] button.

6.  The Save As window appears:

    -   In the Save In: field, click on the down arrow and select your
        **C:\\** drive by clicking on it. If you have installed
        EDGARLink in another location, you need to save the Fee Rate
        Table in that location.

    -   Double click on the **Program Files** folder.

    -   Double click on the **EDGAR** folder.

    -   Double click on the **EDGARLink** folder.

    -   Click on the \[Save\] button.

    -   Click on the \[Close\] button, if the File Download Complete
        window doesn\'t automatically disappear.

When you begin working on your fee bearing submission, EDGARLink uses
this information to update the amount owed by automatically loading the
rate into your submission. When the fee rates change, we will update the
Fee Rate Table, which you will have to download. Check the Filing
website for changes in fees.

![](media/image33.png){width="5.725in" height="1.886111111111111in"}

Figure 3‑17: Fee Rate Table Download Confirmation Page

### EDGARLink Support

We have placed information and menu links on the Filing website Home
page, that connect you to websites concerning filing and submission
types, help files, SEC Rulemaking, and fee information.

**Note:** If you are accessing the Filing website using direct dial
(PPP), links to outside websites will not work.

#### Update Information

The Update Information block on the Filing website Home page contains a
list of updates either to new submission types or to the EDGAR,
EDGARLink, or N-SAR software. The date of these updates is posted, as
well as links to the information or files available to download.

#### General Web Help

If you need help while using EDGAR 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/image34.png){width="4.941666666666666in"
height="2.8090277777777777in"}

Figure 3‑18: General Help Page

#### Frequently Asked Questions

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

#### 

#### 

#### SEC Rulemaking

The SEC Rulemaking link leads you to an area of the SEC's 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.

#### Fee Information

The Fees link in the EDGAR menu opens the EDGAR Fee Information page.
This page contains information on fee categories, amounts, forms, and
the applied fees.

#### Unused Money Requests

This link directs you to the [*www.sec.gov*](http://www.sec.gov/) page
that displays instructions for requesting unused monies.  It also
accesses an account statement example, which is similar to the statement
mailed to active SEC filers.

#### Company Search

This link opens the Company Search page (*www.edgarcompany.sec.gov*) and
redirects your browser to the EDGAR Company website. From this website
you can perform company searches through the EDGAR database that is
updated daily. Modernized EDGAR only retrieves company information for
the current Login CIK.

# PREPARING EDGAR DOCUMENTS

## Introduction

The previous chapters provided an overview and installation procedures
for Modernized EDGARLink. This chapter includes the specifics of
preparing a document for filing an electronic submission. This chapter
is divided into the following sections:

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

Section A \-- Creating Documents 4-1

Section B \-- Tags Used Within Documents [11](#section_3b)

Section C \-- Special Handling for Certain Documents [14](#section_3c)

Section D \-- Signatures for Electronic Filings [26](#section_3d)

**Note:** For information about preparing an N-SAR document, please
refer to Section 3.11 of this chapter.

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 4-1.

Table 4-1: 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, to a maximum of   |
|               | 999,998) For example: 0000350001-99-000256.          |
|               | Accession numbers are automatically displayed when   |
|               | you send a submission using Modernized EDGARLink,    |
|               | 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  |
|               | that differ from the new HTML document format that   |
|               | EDGAR also supports.                                 |
+---------------+------------------------------------------------------+
| Document      | A discrete unit of text or graphic. One or more      |
|               | documents comprise an electronic submission.         |
|               | Examples of documents include a registration         |
|               | statement, a Form 10-Q, a cover letter, or an        |
|               | exhibit. Exhibits (only) are included in EDGAR       |
|               | documents beginning with the value \"EX\". See       |
|               | Appendix C.                                          |
+---------------+------------------------------------------------------+
| EBCDIC        | This abbreviation stands for the Extended Binary     |
|               | Coded Decimal Interchange Code. Like ASCII, it is a  |
|               | binary code used by a computer to represent          |
|               | characters.                                          |
+---------------+------------------------------------------------------+
| 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 delivered 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 and modules or segments. The |
|               | maximum size of your submission must not exceed 100  |
|               | MB.                                                  |
+---------------+------------------------------------------------------+
| Form Type     | A distinct type of document that is required to be   |
|               | filed pursuant to the federal securities laws, e.g., |
|               | Form 10-K or S-1. Form types may have several        |
|               | variants (e.g., an initial filing and an amendment). |
|               | For EDGAR, each variant is recognized by a specific  |
|               | name, referred to as a submission type. The 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:** Modernized EDGARLink automatically groups  |
|               | and places the XFDL tags in the submission together  |
|               | as you fill in the submission template.              |
+---------------+------------------------------------------------------+
| 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 Modernized EDGAR, XFDL tags are         |
|               | automatically placed in the submission by using the  |
|               | submission templates.                                |
+---------------+------------------------------------------------------+
| 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 8 for more             |
|               | information.                                         |
+---------------+------------------------------------------------------+
| Leased Line   | A private 56 kbps line into the SEC\'s Operations    |
|               | Center, allowing them to file directly into EDGAR.   |
|               | (For more information, see the Interface and         |
|               | Operational Specifications for Leased Line           |
|               | Connections document.)                               |
+---------------+------------------------------------------------------+
| Module        | A partial or complete document that is intended to   |
|               | be included in an electronic submission. Filers      |
|               | submit modules to EDGAR as module documents in       |
|               | module submissions. Modules are stored in a          |
|               | non-public data storage area of EDGAR. Filers can    |
|               | incorporate them into multiple subsequent            |
|               | submissions. Up to 10 modules may be stored for a    |
|               | single CIK on EDGAR. Storage is limited to a total   |
|               | of 1 megabyte per CIK, with a maximum of 1 megabyte  |
|               | for a single module.                                 |
+---------------+------------------------------------------------------+
| PDF           | This abbreviation stands for Portable Document       |
|               | Format. It is a proprietary standard, set forth by   |
|               | the Adobe Corporation, for conveying                 |
|               | graphic/multi-media-intensive document information   |
|               | across multiple platforms. EDGAR accepts documents   |
|               | in PDF format as unofficial copies of documents      |
|               | contained in the submission. See Appendix I for more |
|               | information.                                         |
+---------------+------------------------------------------------------+
| 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.                                 |
+---------------+------------------------------------------------------+
| Segment       | A portion of a filing, submitted separately, which   |
|               | you may combine with other segments up to six        |
|               | business days later to make a single complete        |
|               | filing.                                              |
+---------------+------------------------------------------------------+
| SGML          | This abbreviation stands for the Standard            |
|               | Generalized Mark-up Language. It is an accepted      |
|               | standard, set forth by International Standard ISO    |
|               | 8879, which allows entities to define tagging        |
|               | constructs that convey and capture specific          |
|               | information.                                         |
+---------------+------------------------------------------------------+
| Submission    | One of the three methods that you may use to submit  |
| Medium        | filings via EDGAR:  Internet, direct dial            |
|               | transmission (PPP), or Leased Line.  Diskettes,      |
|               | cartridges or 9-track tapes are no longer acceptable |
|               | submission media.                                    |
+---------------+------------------------------------------------------+
| Submission    | The specific name by which EDGAR recognizes the      |
| Type          | variants of filings with the SEC (e.g., for Form     |
|               | Type S-3, the registration statement relating to     |
|               | dividend reinvestment plans, EDGAR recognizes the    |
|               | submission type S-3D.) Other examples include        |
|               | modules and correspondence.                          |
+---------------+------------------------------------------------------+
| Tag           | Modernized EDGARLink automatically creates XFDL      |
|               | header tags as you fill in the templates. 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 3.6 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

You will use character codes to make a submission that differs depending
upon the submission medium you choose. Table 4-2 explains which
character code to use with each medium.

Table 4-2: Submission Mediums and Formats

  -----------------------------------------------------------------------
  Medium of Submission                 Format You Should Use for
                                       Submission
  ------------------------------------ ----------------------------------
  Internet                             Submit in ASCII

  Direct Dial Transmission \-- (PPP)   Submit in ASCII

  Leased Line                          Submit 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 4-3 in your filing. If you
use characters or commands outside of this set in your EDGAR submission,
EDGAR may suspend the filing.

Table 4-3: 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 8.

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.

-   We encourage you to verify that your word processing software
    package creates accurate ASCII output by using the Modernized
    EDGARLink error check option, or 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 8 contains detailed information about creating and submitting
HTML documents.

### About PDF

Appendix I contains detailed information about creating and submitting
PDF 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 4-4. 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 8 for more detailed information.

Table 4-4: 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.

## Information on Headers

Header information for your filing documents are still required in
Modernized EDGAR, but you should not add them if you use EDGARLink. By
using Modernized EDGARLink, your header tags and information are
automatically placed in the correct nesting order and in the correct
places within your submission. For more information on using Modernized
EDGARLink; see Chapter 5 or Appendix B.

### Description of Headers

In the Modernized EDGARLink application, headers are automatically
created in XFDL when you enter filer-supplied information (values) into
EDGAR-specified fields in the Modernized EDGARLink submission template.
When you create your submission using the Modernized EDGARLink, you must
enter information into specified fields. Some fields are required, some
fields are required when applicable, and some fields are optional.
Required fields have a yellow background. The EDGAR rules apply to both
mandatory/required and optional fields. Because Modernized EDGARLink
automatically creates headers you are no longer required to place header
or document tags that are external to filing documents before and after
the body of your documents.

If you are interested in creating your filing without using Modernized
EDGARLink; see Chapter 7.

### How Submission Information is Used

Just as EDGAR uses access codes to recognize you as a filer, EDGAR needs
information to accurately process the submission you are filing. For
example, basic submission information identifies the entity for whom the
filing is being made, gives information on fees, and indicates the type
of document you are filing.

Modernized EDGARLink verifies that the information required for all
submission validation has been entered. For example, if the submission
requires the indication of a time period for which you are filing the
report, Modernized EDGARLink verifies that you have provided a date in
the Period field. For more information on field, document, or submission
validation; see Chapter 5. Appendix B of this volume lists the
submission header fields that apply to each form that you file
electronically. You must enter information in all header fields
designated as \"required\" in the submission or EDGAR will suspend the
filing.

### 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 Modernized EDGAR, and EDGARLink, you continue
to include document specific tags, such as the \<TABLE\> tags, as well
as tags referencing Type 1 modules and segments, or graphic files 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

In Modernized EDGARLink, you have to construct all tags within a
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.,
\<module\> or \<MODULE\>).

**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

Many ASCII/SGML document tags are followed immediately by information (a
value) typed outside of the left and right angle brackets (e.g.,
\<SEGMENT\> segment name). Other tags stand alone (e.g., \<P\>). 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.).

### Categories of Fields in Submission Templates

Fields are categorized in the following two ways for a particular
submission templates:

-   **Required** \-- Modernized EDGARLink will not allow you to omit a
    Required field. Fields that are Required when applicable should be
    entered when your filing situation requires them.

-   **Optional** \-- Optional fields and their values provide important
    information but are not required for EDGAR to accept your
    submission. We encourage you to use such fields where applicable,
    but, if you do not, EDGAR will not suspend your submission.

### 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).
Modernized EDGARLink automatically places the hyphens between the first,
second, and third set of numbers. See Appendix C for more information on
field values and lengths.

#### Limits on Length of Field Values

EDGAR is programmed to verify if there is a specified number of
characters for each value. This specified number of characters is the
field length. For example:

1.  The CIK field has a field length of up to 10 digits, 1234567890.

In Modernized EDGARLink, the Main page field values will not allow you
to exceed the specified number of characters. In some cases, as in CIK,
Modernized EDGARLink inserts leading zeros before your inputs if the
value is less than the field length.

## Submission Login

This section discusses logging into the Filing website.

### Login Identification 

You must include proper identification with all electronic filings
before you can communicate with EDGAR. The way you provide this
identification, depends upon the following communications mediums used
for submission:

-   Internet or Direct Dial

> Internet or direct dial submissions have an interactive login. You
> provide a login CIK and password in response to an on-screen prompt.

### Test and Live Tags

If you want to submit a test filing through Modernized EDGARLink, you do
not have to set the \"Test\" radio button on the Main page. Instead you
can use the Filing website "Transmit as a Test Filing" or "Transmit as a
Test Bulk Filing" option. EDGAR treats the submission as a test and it
will not be disseminated. The option to send a Test or Live filing is
available when using the Internet or direct dial. Refer to Chapter 5 for
instructions on sending Test or Live filings.

**Warnings:** (1) **If you want your submission to be live, you must use
the \"Live\" radio button and select the [Transmit LIVE
Submission]{.underline} link:** Acceptance processing and public
dissemination is an automated process that takes place immediately upon
receipt of live filings. Public portions of a live filing are
immediately disseminated to the public.

> \(2\) If you use the \"Test\" radio button, the filing is not an
> official filing. If you intended to submit a live filing, you must
> change the radio button to \"Live\", save the submission and transmit
> the submission again.

[]{#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 4-5

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

-   Wide table tags (over 80 characters wide), Table 4-6

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

**Notes:** (1) For information on formatting tables wider than 80
characters, see Section 3.12.

> \(2\) For information on using the module capability of EDGAR, see
> Section 3.13.
>
> \(3\) For information on using the segment capability of EDGAR, see
> Section 3.14.

Table 4-5: Internal Text Tags (For Other Than Wide Tables)

+-----+------------+---------------+----------------------------------+
| Tag | Tag        | Example Of    | Definition (Limits of Field)     |
|     |            | Value To Be   |                                  |
| \#  |            | Inserted      |                                  |
+=====+============+===============+==================================+
| 1\. | \<MODULE\> | No value      | Marks the beginning of           |
|     |            | required.     | information identifying a Type 1 |
|     |            |               | module, previously submitted,    |
|     |            |               | that you wish to be part of your |
|     |            |               | current submission.              |
+-----+------------+---------------+----------------------------------+
| 1.1 | \<NAME\>   | FINANCES_98   | Name of the module to be         |
|     |            |               | included. Must follow the        |
|     |            |               | \<MODULE\> tag (Field up to 15   |
|     |            |               | characters).                     |
+-----+------------+---------------+----------------------------------+
| 1.2 | \<CIK\>    | 1234567890    | CIK of the filer who previously  |
|     |            |               | submitted the module. Must be    |
|     |            |               | nested with the tag \<MODULE\>   |
|     |            |               | (Field up to 10 characters)      |
+-----+------------+---------------+----------------------------------+
| 1.3 | \<CCC\>    | x21234@1      | CCC of the filer who previously  |
|     |            |               | submitted the module. Must be    |
|     |            |               | nested with the tag \<MODULE\>   |
|     |            |               | (Field 8 characters).            |
+-----+------------+---------------+----------------------------------+
| 1.4 | \          | No value      | A required tag marking the end   |
|     | </MODULE\> | required.     | of module identification         |
|     |            |               | information.                     |
|     |            |               |                                  |
|     |            |               | **Note:** When the applicable    |
|     |            |               | CIK and CCC are those of the     |
|     |            |               | primary registrant, **then** the |
|     |            |               | module may be inserted using     |
|     |            |               | only the begin module tag, the   |
|     |            |               | name value, and the end module   |
|     |            |               | tag (e.g., \<MODULE\>            |
|     |            |               | FINANCES_94 \</MODULE\>).        |
+-----+------------+---------------+----------------------------------+
| 2   | \<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\>    |               |                                  |
+-----+------------+---------------+----------------------------------+
| 3   | \<R\>      | No value      | Indicates the beginning of       |
|     |            | required.     | redlined (revised) information.  |
+-----+------------+---------------+----------------------------------+
| 4   | \</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.            |
+-----+------------+---------------+----------------------------------+
| 5   | \<PAGE\>   | No value      | Indicates where a new page       |
|     |            | required.     | should begin in a document, if   |
|     |            |               | you wish to force a specific     |
|     |            |               | page break.                      |
+-----+------------+---------------+----------------------------------+
| 6   | \<         | OPINION1      | Used in a master segment to      |
|     | SEGMENTS\> |               | reference subordinate Type 1     |
|     |            | ACCOUNT-TX    | segments. You may use it within  |
|     |            |               | the text of a document to place  |
|     |            |               | additional text submitted as a   |
|     |            |               | segment, or between documents to |
|     |            |               | place a subordinate segment      |
|     |            |               | submitted as a complete document |
|     |            |               | (Field for each segment name up  |
|     |            |               | to 15 characters - names must be |
|     |            |               | separated with white space or    |
|     |            |               | tagged separately; no white      |
|     |            |               | space used within the name).     |
+-----+------------+---------------+----------------------------------+
| 7   | \</        |               | Marks the end of a segment       |
|     | SEGMENTS\> |               | reference.                       |
+-----+------------+---------------+----------------------------------+

**Note:** Type 2 modules and segments do not require internal document
tags. These documents are referenced on the Module/Segment page of the
submission templates. EDGAR then includes the documents with your
submission while it is being processed.

Table 4-6: \`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 3.12.

[]{#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 on the Attach Document 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.

**Note:** EDGAR disseminates graphic files associated with non-public
documents when they are filed within a public submission (such as
graphics on a COVER letter for a 10-Q filing), although the non-public
document itself will not be disseminated.   However, graphics associated
with non-public documents filed within a non-public submission (such as
graphics on a correspondence letter filed as a CORRESP submission) will
not be disseminated.

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

## Filing on Behalf of More than One Entity

When a registration statement is made on behalf of more than one entity,
you must include the co-registrant CIK and CCC for each entity in the
Main page in the fields provided. For more information on filing on
behalf of more than one entity; see Chapter 5.

**Caution:** All co-registrant filings must apply to the same Act(s).
Only registrants identified in the Filer CIK field as the filer in the
original registration can be part of the submission of an amendment.

**Note:** We recommend that you not include more than 196 co-registrants
per submission. Co-registrants in excess of this number must make
multiple submissions.

When a filing involves a single registration statement under the 1933
Act filed on behalf of more than one registrant (co-registrants), you
must add a CIK and CCC field for each registrant on the Main page. If
the filing is an amendment to the registration statement, you must
include the File Number for each registrant. If you are adding a new
co-registrant to an amendment, you must type \"New\" in the File Number
field of the new co-registrant. If the submission type for a
coregistrant differs from the form type combinations listed below, you
must transmit the submission separately for that coregistrant.

  -----------------------------------------------------------------------
  When the submission type    Then the Form-Type can only be used to
  is:                         refer to:
  --------------------------- -------------------------------------------
  S-1                         S-1 or S-3

  S-3                         S-3 or S-1

  S-1/A                       S-1/A or S-3/A

  S-3/A                       S-3/A or S-1/A

  S-1MEF                      S-1MEF or S-3MEF

  S-3MEF                      S-3MEF or S-1MEF
  -----------------------------------------------------------------------

Use the Group-Members field when a Williams Act filing (SC 13D or SC
13G) is being made on behalf of more than one entity, for example, for
members of a group or joint filers. Identify only one filer in the Filer
field. List the other members of the group (or the other joint filers)
under the Group-Members field by name (no CIKs are necessary).

## Correspondence Submissions and Documents

You may submit a correspondence document (CORRESP) on the Attach
Documents List page, or as a separate correspondence submission to
EDGAR. EDGAR does not disseminate correspondence documents and
submissions to the public, but they do become a part of our records.

### 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. For more information on submitting
correspondence documents; see Chapter 5. You may also include a PDF copy
in a correspondence document.

## Correct Suspended Filings

If your initial submission was suspended, you must correct and
re-transmit the submission.

## N-SAR Documents

Open-end and closed-end management investment companies (other than
small business investment companies) that are electronically submitting
N-SAR documents should use special software that we provide. Use the
N-SAR for DOS application to compile your N-SAR documents. Use the N-SAR
template in Modernized EDGARLink to submit your N-SAR submission. We
supply EDGAR-compatible N-SAR software to filers along with a supplement
to the EDGAR Filer Manual, Volume II - N-SAR Supplement. Except for
small business investment companies and unit investment trusts, N-SAR
filers must use the N-SAR application to create a Form N-SAR document,
called **Answer.fil**. Before you use Modernized EDGARLink to enclose
this Form N-SAR document in a submission, you must change the name of
the file so it does not include any capital letters. Use Windows File
Manager or Explorer\'s Rename function to change the filename from
**Answer.fil** to **answer.fil**. Using Modernized EDGARLink, attach the
**answer.fil** to the Modernized N-SAR template as described in Chapter
5, to prepare the Form N-SAR submission.

A filer submitting an NSAR-A or NSAR-B for a small business investment
company or an NSAR-U for a unit investment trust cannot use the special
N-SAR software. These form types must prepare a text document that
includes the questions that apply from form NSAR and their answers. If
you need the Form N-SAR, please contact our Publications department
(202) 942-4040.

## Formatting Tables Wider than 80 Characters

The following table format information does **not** apply to HTML
documents. See Chapter 8 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\>, \<F2\>, etc. Tag preceding the footnote information.
>
> \</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 8 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.

## Using the Module Capability of EDGAR

This section discusses using EDGAR\'s module capabilities.

### EDGAR Definition of a Module

A module is information that is stored on the non-public data storage
area of EDGAR. You may copy it into subsequent filings so you do not
have to re-submit the data each time.

**Caution:** You may not include hyperlinks of any type in a module;
however, modules may be graphics (\***.jpg** or \***.gif**) or PDF
documents.

### How EDGAR Handles Modules

You must send a uniquely-named module in a separate submission. You must
name the module according to the following:

-   Must be no more than 15 characters long

-   Must begin with an uppercase letter (alpha character)

-   Characters after the beginning letter should be uppercase letters,
    numbers, underscores, or hyphens (not periods)

-   EDGARLink automatically converts the letters of your module name to
    uppercase

    EDGAR treats the module as your private information, and stores it
    on our database according to your CIK. Another filer may reference
    your module by providing your CIK and CCC, as shown in the examples
    in paragraph 3.13.4. You may store up to 10 modules for a single
    CIK. The maximum size of a module is one megabyte, but the total for
    all modules for a single CIK is also one megabyte.

    If you activate the Test radio button on the Main page, EDGAR will
    check the module submission for errors but will not store it (i.e.,
    test modules are not stored for referencing in subsequent
    submissions).

    EDGAR validates modules at the time you submit them. If a module
    contains errors, EDGAR will report those errors to you and/or your
    filing agent. EDGAR will suspend all modules that contain errors.
    There are two kinds of modules:

-   Type 1 \-- a piece of a document

-   Type 2 \-- one complete document

To include a type 1 module in a document, you must include a reference
to the Type 1 module within a document. Type 2 modules are treated like
submission documents and are included in your submission automatically
from the Attached Module/Segment page. They are attached at the bottom
of the submission. EDGAR will suspend any module with submission headers
or document headers.

If a transmitted Type 1 or 2 module contains only white space (is
blank), EDGAR will suspend the entire submission. The following is a
listing of tags that EDGAR accepts within non-HTML Type 1 modules:

\<F1\> \... \<F99\>

\<PAGE\>

\<R\>

All other allowable document tags can appear within

the redlining tag nest.

\</R\>

\<TABLE\>

All other allowable document tags plus:

\<CAPTION\>

\<S\>

\<C\>

\<FN\>

\</TABLE\>

HTML modules use HTML tags. All other SGML tags, except for \<PAGE\> and
\<R\>, are not supported and may cause errors in HTML modules. For more
information on HTML documents; see Chapter 8.

### Structure of a Module Submission

Because Modernized EDGARLink automatically maintains the submission and
its documents, you no longer include the Header and/or Document tags
around the module document. The only tags allowed are internal document
tags.

### How to Refer to a Module in a Subsequent Submission

Modernized EDGARLink compiles your submissions and EDGAR processes and
indexes your submissions. You are still required to place Type 1 module
references within the document text where you want the module to appear.

The following is an example of how to refer to a module in a subsequent
submission:

**Example of Referencing a TYPE 1 Module \--** a partial document (this
reference is made within the text of a document.):

xxxxxxxxxxxxxxxx(text of submission) xxxxxxxxxxxxxxxxxxxxxxxxxxxx

\<MODULE\>

\<NAME\> OPINION2

\<CIK\> 1234567890

\<CCC\> x21234@1

\</MODULE\>

xxxxxxxxxxxxxxxx(any additional text)xxxxxxxxxxxxxxxxxxxxxxxxxxxx

**Referencing a TYPE 2 Module**

You reference your Type 2 modules in Modernized EDGARLink on the
Module/Segment page. EDGAR automatically attaches, to the bottom of the
submission, the module (or segment) residing on the system when it
processes your submission; see Chapter 5.

## Submitting Filings in Segments

You can submit parts of a single filing to EDGAR separately, from
different locations and under different CIKs. After you have submitted
all parts, EDGAR can assemble the entire filing, and processes it as
though you had submitted it in a single transmission.

**Caution:** You many not include hyperlinks of any kind in a segment;
however, segments may be graphics (\***.jpg** or \***.gif**) or PDF
documents.

### How Segment Filings Work

With segmented filings:

-   You identify one segment as the master segment and identify the
    registrant for whom the filing is being made

-   All other segments are subordinate segments

-   The CIK used to identify the filer in the master segment is the
    master segment CIK and it must be included in subordinate segments
    for reference

-   You must transmit the master segment to us last after all
    subordinate segments have been transmitted. The master segment is
    the submission type that is the final assembled submission. It must
    reference each subordinate submission segment submission

### Segment Test Submissions

EDGAR will check segment submissions when you run the document or
submission validation. You can also check for errors by activating the
Test radio button and transmitting the test segment using the Filing
website. However, the submitted test segment submissions will not be
available for inclusion in subsequent test or live submissions.

### Segment Filing Requirements

The following requirements apply to filings submitted in segments:

-   We must receive and accept all segments that comprise a filing
    within six business days

-   You must submit the master segment last

-   You cannot correct segment submissions; you must re-submit them

-   You can only use segments once; after that they are unavailable. The
    Master Segment CIK field in subordinate segments must match the
    Filer CIK fields in the master segment

-   If the assembled master segment is suspended the subordinate
    segments remain available to be used

### Segment Naming Conventions

You can submit segments separately from the filings into which you
insert them, and you must give them reference names. The names you
assign your segments must comply with the following limitations:

-   Must be no more than 15 characters long

-   Must begin with an uppercase letter (alpha character)

-   Characters after the beginning letter may be uppercase letters,
    numbers, underscores, or hyphens (not periods)

-   Spaces are not allowed

-   EDGARLink automatically converts your segment name to all uppercase
    letters

### How EDGAR Handles Segments

EDGAR must process a segment submission without errors before it can be
indexed on the EDGAR database. You must reference the subordinate
segment in a master segment within six business days after the
subordinate segment was indexed, or the subordinate segment expires. A
subordinate segment can only be referenced once in a live submission.

There are two kinds of segments:

-   Type 1 \-- an incomplete document

-   Type 2 \-- one complete document

Modernized EDGARLink automatically places submission and document
headers round your Type 1 segments when you compile your Type 1 segment
submission. Just like modules, a reference to a Type 1 segment must
occur within a submission document.

Reference subordinate Type 1 segments in the master segment using the
beginning segment tag \<SEGMENTS\>, the segment name, and the ending
segment tag \</SEGMENTS\>. These tags are placed in the document where
you want the Type 1 segment(s) to be inserted.

Type 2 segments are complete documents associated with a filing CIK.
Type 2 segments are referenced on the Attached Module/Segment page on
the submission templates. EDGAR automatically includes the Type 2
segment document upon receipt of the submission.

EDGAR will suspend all segments containing errors.

**Note:** You may not reference segments within a segment. However, you
can reference modules within a segment.

The following is a listing of EDGAR tags that are accepted within ASCII
(non-HTML) segments:

\<F1\> \... \<F99\>

\<PAGE\>

\<R\>

All other allowable document tags can appear within

the redlining tag nest.

\</R\>

\<TABLE\>

All other allowable document tags plus:

\<CAPTION\>

\<S\>

\<C\>

\<FN\>

\</TABLE\>

You must use HTML tags for HTML segments. All other SGML tags, except
for \<PAGE\> and \<R\>, are not supported. After you have submitted all
error-free segments and the master segment, EDGAR will reconcile the
segment references by inserting all text from the subordinate segment
submission (s) into the master document between the beginning
\<SEGMENTS\> and ending \</SEGMENTS\> segment tags.

### Errors in Segments

EDGAR validates segments at the time you submit them. If a segment
contains errors, EDGAR reports those errors to you and/or your filing
agent.

If a transmitted Type 1 or 2 segment contains only white space (is
blank), EDGAR will suspend the entire submission.

If an error arises when the EDGAR system attempts to combine segments,
or if EDGAR detects an error in the master segment, EDGAR will suspend
the filing. The expiration dates of subordinate segments referenced in
the master segment are extended six business days from the day of
suspension of the master segment.

When EDGAR detects an error in a subordinate segment, the segment is not
accepted and you must re-submit the corrected subordinate segment.

**Note:** Modernized EDGARLink will raise an error when it is
error-checking a master segment with Type 2 segment references and it
cannot find the segment referenced. This error will not occur if all
subordinate segments are present on EDGAR when the master segment is
filed and the document count accounts for all documents in the assembled
filing.

### Examples of Segment Tagging within a Submission Document

For Type 1 or 2 submission segments you no longer need to enter tag and
header information. This information is placed around the **.txt** file
or **.xls** file of the segment that you submit using Modernized
EDGARLink.

When your filing has Type 1 segments, you should use the segment tags in
the document of your submission, as shown below:

xxxxxxxxxxxxxxxx(text of submission) xxxxxxxxxxxxxxxxxxxxxxxxxxxx

\<SEGMENTS\>

OPINION1

\</SEGMENTS\>

xxxxxxxxxxxxxxxx(any additional text)xxxxxxxxxxxxxxxxxxxxxxxxxxxx

## Submitting Reports on Form 13F

Please refer to Appendix H for additional instructions on how to
electronically submit a report on Form 13F. You must submit 13F reports
in ASCII format.

## Submitting EU-1 Documents

EU-1 documents are intended for the North American Securities
Administrators Association (NASAA) system; however, they are not
forwarded to NASAA at this time. When the NASAA system is ready to
accept EDGAR documents, EDGAR will pass an EU-1 document and the filing
to which it is attached to NASAA. This EU-1 document will be removed
from the EDGAR database and will not be disseminated.

## Combining Selected Williams Act Filings into a Single Submission

EDGAR can process the following submission type combinations in a single
submission only when the combined filings are paired in any of the
specified combinations:

+----------------------+-----------------------------------------------+
| -   SC TO-I          | and a SC 13D/A or a SC 13E3 or a SC 13E3/A    |
+----------------------+-----------------------------------------------+
| -   SC TO-I/A        | and a SC 13D/A or a SC 13E3 or a SC 13E3/A    |
+----------------------+-----------------------------------------------+
| -   SC TO-T          | and a SC 13D/A or a SC 13E3 or a SC 13E3/A    |
+----------------------+-----------------------------------------------+
| -   SC TO-T/A        | and a SC 13D/A or a SC 13E3 or a SC 13E3/A    |
+----------------------+-----------------------------------------------+

When you are submitting one of the above combinations, the Submission
Type field should be SC TO-I, SC TO-I/A, SC TO-T, or SC TO-T/A. The
Document Type field must match the Submission Type field.

When you make a combination filing, Modernized EDGARLink automatically
counts the number of documents and places the correct submission type
names in your submission.

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

## Signatures to be Typed

This section describes the typed statutory signature at the document
level.

### Statutory Signatures

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 3.18.1.

### Signatures for Form ID Applications

If you are submitting a FORM ID application for 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. Section 16 filers
may have a person with power of attorney sign the Form ID.

## Filing Fees

You must pay filing fees by sending a check to our Lockbox at Mellon
Bank or by wiring payment using Fedwire. These methods of paying filing
fees also apply to paper filers and hardship exemption filers. For
detailed information on filing fees, see Appendix E.

# Preparing and Transmitting Submissions To EDGAR

## Introduction

This chapter provides information on using the Modernized EDGARLink
software to compile your filings. It includes general information about
the submission templates, as well as step-by-step procedures for using
them. The chapter is divided into the following sections to assist you
in quickly finding a needed reference:

-   Section A \-- Using Submission Templates [7](#section_4a)

    An introduction to the submission templates that you use to
    construct your filings, instructions on how to install them, and
    tips on maintaining them.

-   Section B \-- Preparing Submissions Templates [48](#section_4b)

    How to save, validate, digitally sign, and edit your submission
    before you transmit to EDGAR.

-   Section C \-- Transmitting Submissions to EDGAR [57](#section_4c)

    Instructions on how to transmit your EDGAR Submissions.

-   Section D \-- Getting Help [61](#section_4d)

    Instructions on how to get assistance while using EDGAR and
    Modernized EDGARLink.

## The Modernized EDGARLink Software Program

Modernized EDGARLink is a 32-bit based software program supported by
Windows 95 version B, 98, NT, or 2000 and is designed to help you
prepare and transmit an electronic filing. You download the software
from our EDGAR Filing website: *https://www.edgarfiling.sec.gov* and
install it on your computer as discussed in Chapter 3. When EDGAR or the
submission templates are updated, you will be able to download the
updated versions from the website; see Chapter 3.

### Preparing Your Modernized EDGARLink Submission

The previous chapter explained that, before EDGAR can receive, process,
and disseminate submissions electronically, filers must include filer
information in Modernized EDGARLink's fields. We call the process of
adding required information to a prepared submission EDGARizing. The
Modernized EDGARLink software automatically inserts the required new
EDGAR Extended Forms Definition Language (XFDL) header and document tags
around your submission.

In addition to adding information to your submission, Modernized
EDGARLink helps you format the values correctly. For instance, in the
case of a pre-effective amendment to a Form S­‑1, where the correct value
for the Submission Type field is \"S-1/A\" (not \"S-1\" or anything
else), Modernized EDGARLink recognizes the correct combinations of
required information and removes much of the submission preparation
burden from you.

### Modernized EDGARLink Attributes

Specifically, the Modernized EDGARLink software helps you prepare,
submit, and correct submissions by:

-   Formatting your submission information using XFDL. This formatting
    is needed to process your submission in EDGAR. To manually create a
    submission in XFDL; see Chapter 7.

-   Checking for formatting errors in the document and submission prior
    to transmitting it to us. If you validate your documents and
    submissions with Modernized EDGARLink software before transmitting,
    you significantly reduce the chance for filing suspense because of
    "EDGARizing" errors.

-   Assisting you in troubleshooting errors. Modernized EDGARLink
    provides a full screen text viewer that allows you to identify
    errors in the submission and correct them.

**Note:** If there are errors in your submission document, you need to
incorporate your changes and reattach your submission document.

-   Modernized EDGARLink automatically compresses the filing to reduce
    storage space and transmission time.

### EDGAR Filing Website Attributes 

While the new Modernized EDGARLink works in tandem with the EDGAR Filing
website, the Filing website provides the following attributes:

-   Accesses EDGAR's features using the Internet or direct dial
    networking.

```{=html}
<!-- -->
```
-   Provides submission transmission and template download capabilities.

-   Provides editing capabilities to your company information.

-   Provides submission notification messages.

-   Provides requested Return Copy download capabilities.

-   Allows filers to update their EDGAR Password.

## Explanation of General Submission Requirements

Modernized EDGARLink builds on the Legacy EDGARLink approach to creating
a submission. Modernized EDGARLink provides you with a Graphical User
Interface (GUI) screen that contains fields where you enter your values.
Different forms have different fields that appear or disappear depending
upon which template you are submitting. Once you have entered values in
the required and optional fields on the Header, Documents,
Module/Segment, and Notification pages and saved your template, your
submission will be ready to validate. For information on completing and
transmitting your submission; see Sections 4.8 and 4.11.

### Modernized EDGARLink Submission Preparation Map

The submission template pages for electronic filing are outlined below:

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

\(1\) \| EDGARLink Main Page \|

\| Filer\'s \|

\| Access Identification \|

\| Submission Header \|

\| Information \|

\|\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\|

\|

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

\(2\) \|EDGARLink Documents Page \|

\|Document Header Information \|

\|Attached Submission Documents\|

\|\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\|

\|

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

\(3\) \| Notification Page \|

\| Additional Notification \|

\| E-Mail Addresses \|

\|\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\|

\|

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

\(4\) \| Referenced Type 2 Module \|

\| and Segment Page \|

\| Referenced Type 2 Modules \|

\| and Segments \|

\|\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\|

\|

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

(5)\* \|Fee Offset Information Page \|

\|Offsetting fees information \|

\|\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\|

\|

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

(6)\* \| Fee and Offering \|

\| Information Page \|

\| Payment Method, Fees Paid,\|

\| Payor Information, and \|

\|\_\_[Shares Information]{.underline}­­\_\_\_\_\_\_\_\_\|

Figure 5‑19: Submission Requirements for Electronic Filing

Certain elements are common to all submissions.

\* (5) and (6) are common only to fee bearing submissions only.

KEY:

(1) EDGAR requires identification of the filer, regardless of the medium
    chosen for an electronic submission:

-   **For Internet or direct dial transmission**, you must provide the
    Filer CIK and CCC whether you have made your connection through the
    Internet or some other direct dial software

-   **For Leased Line transmission**, you must contact us for the Leased
    Line Specification Document

> For each submission, you must supply submission and filer information
> (basic information for one entire submission that includes the CIK,
> CCC, SROS, etc.) This submission information is automatically inserted
> into the correct EDGAR format from the fields on the Main page. Each
> submission may require specific information. If required information
> is missing, EDGAR will suspend your submission.

(2) You may attach multiple submission documents in ASCII, HTML, or PDF
    format in a single submission in addition to correspondence and
    cover letters.

> You can also attach referenced graphics, **\*.jpg** or **\*.gif**, as
> part of your submission.

(3) The maximum size of your submission must not exceed 100 MB.

(4) In addition to receiving submission notification messages to your
    primary company e-mail address, you may send submission notification
    messages to additional e-mail addresses listed on that page.

(5) Reference Type 2 modules and segments, if any, by entering the
    module and segment information. Type 1 modules and segments are
    referenced in the submission document; see Section 4.5.10.

(6) Enter any offsetting fee information. This information includes the
    CIK, Form Type, File Number, Filing Date, and Amount. You can
    include as many valid offsetting submissions as necessary.

(7) Enter Fee and Offering Information on this page. This information
    Payor CIK, CCC, Payment Method, Fee Paid, and Security Type. You can
    add as many types as necessary.

When using Modernized EDGARLink to complete your submission and
accessing EDGAR to transmit your submissions, you have the capabilities
of filing multiple submissions at once using the Bulk Filing template;
see Section 4.7.

## Sequence of Events for Creating a Submission

This section outlines the general process of compiling your submission.

1.  **Prepare** the text in ASCII/SGML, HTML, or PDF documents that you
    want to include in your submission using a word processing
    application that supports ASCII, HTML editor, or Adobe Acrobat on
    your PC. Create each document (10-Q, N-1, cover letter, or exhibit)
    in separate files. Modernized EDGARLink will combine all documents
    into one submission and add all necessary information needed for
    processing.

**NOTE:** Hints to help create a text file:

Your text cannot have more then 80 characters on a line. To help your
text stay within the designated area, type your information using the
Courier or Courier New, font size 12. Make the margins at least 1 inch
on the right and left.

If you have a table, EDGAR will allow you to have lines up to 132
characters on a line if you add the \<TABLE\> ,\<S\>, \<C\>, and
\</TABLE\> tags. See Section 4.13. Change the paper orientation to
landscape and make the margins very small (.25). You must still remain
within the EDGAR limit of 132 characters.

2.  **Save (or convert)** your documents to ASCII text files. Some
    conversion types are: MS-DOS text with line breaks, ASCII Dos Text,
    and MS-DOS text with Layout. See Section 5.4.1 for naming your file.

3.  **Create** your submission by opening the template and entering
    information in the fields on the Main Page first.

Add your previously saved document/s. Click on the Documents button to
go to the Documents page. Select Add Document, then select Attach and
find the file. Select Open and Done. Do this for each document within
the submission. Your file name/s should appear under the File Name
heading**.** Be sure to add the document type in the Type field.

If you would like to have additional Internet notification that your
filing was accepted or suspended, click on the Notification button. Add
any Internet addresses to which you want the message sent.

There may be some situations that require you to move your file off the
network drive in order to attach it to your template. Also, be aware
that renaming a file on a network server at times may not be allowed.

4.  **Review** your submission documents by using the View Document
    button on the Document page.

5.  **Check** **and Correct** errors using the Document and/or
    Submission Validation, Section 4.9. Modernized EDGARLink displays
    the errors and tells you where they are in your submission. Make
    changes and reattach your document, if necessary.

Modernized EDGARLink performs basic error checks on the information
needed to process your submission. If no errors are found, you can
transmit your submission to us. If you have errors, EDGAR will not
accept your submission.

We encourage you to use Modernized EDGARLink's error-checking capability
and/or transmit a test submission to pre-validate your submission.

6.  **Save** the template with the attached file. Click on the Save icon
    (the diskette) and give your file a name; EDGARLink will
    automatically give it an .XFD extension. When this file is correct
    you can send it to the SEC.

7.  **Send** your filing to us using your chosen method. Refer to the
    following chapters for specific procedures:

-   Chapter 5, Section 4.11 for transmitting using the Internet or
    direct dial- Go to the EDGAR Filing website and select Transmit. You
    can send a test or live file.

-   Leased Line Specification Document for Leased Line transmission.

8.  **Check** to see if the file was accepted by going to
    **Retrieve/Edit Data** (on the Home Page of the EDGAR Filing
    website) and select Submission Information. Perform the query and
    view the status of your submission.

### Naming Conventions

In Modernized EDGARLink, you must follow certain file name rules. All
document file names must be lower case and no longer than thirty-two
(32) characters in length. The names must start with a letter (a-z) and
may contain numbers (0-9) with no spaces. File names may contain one
period (.), one hyphen (-), and one underscore (\_) character and must
end with **\*.htm**, **\*.txt**, **\*.pdf**, **\*.fil**, **\*.jpg**, or
**\*.gif** extensions. EDGARLink will not allow you to add an improperly
named file. We recommend that you give the new file a distinctive name:

-   **r10q-630.txt** (the file saved in ASCII)

-   **r10q-630.htm** (the same file saved in HTML format)

-   **r10q-630.pdf** (the same file converted to PDF format)

For Types 1 and 2 modules and segments, the filenames [and]{.underline}
module or segment names must be [unique]{.underline} for each of these
submission parts.

[]{#section_4a .anchor}SECTION A \-- Using Submission Templates

## Modernized EDGARLink Submission Templates

Modernized EDGARLink uses submission templates to prepare your
submission for EDGAR. As you enter information into the different
fields, it is converted into the new EDGAR format. This section walks
you through the process of preparing your submission using the
Modernized EDGARLink software.

### Submission Template Overview

On the Filing website, (*https://www.edgarfiling.sec.gov*), you can
locate the different templates you need to download to create a
submission. Once you have downloaded a template, as described in Chapter
3, you should save the template using a unique name, i.e.,
**r10q1099.xfd**, enter your submission information, attach your
submission documents, save, validate, and close your template. You can
then transmit the completed submission to EDGAR. The process of creating
a submission is contained in this section.

**Note:** If you do not enter an extension, Modernized EDGARLink inserts
the **.xfd** extension to your filename.

There are six different submission templates that cover all the
submissions you can transmit to EDGAR. There are special templates for
Correspondence, Modules and Segments, and Bulk Filings. With all the
different types of templates available, you will notice that Modernized
EDGARLink works similarly no matter which template you are filling out.
To conserve space in this manual, we walk you through completing one
template. Because the templates are similar, you can use these steps
whether you are compiling correspondence, an annual 10-K, or submitting
segments.

###  Using Submission Templates

Once you have logged into EDGAR and downloaded your blank template, you
should save the blank template to your computer for two reasons:

1.  You can use the template later to fill out submission information
    for another submission type. Submission templates 1, 2, and 3
    support a vast number of submission types; you can use one template
    to prepare many different types of submissions.

    For example, if you need to submit a 10-Q, you would download
    Template 3. If you save the template before you enter your 10-Q
    information, when you need to submit an 8-K, you can open the blank
    template and begin entering your 8-K information. Otherwise you
    would need to delete 10-Q information and detach the documents.

> When you change submission types in EDGARLink, you are prompted
> whether or not you want to delete existing information. If you answer
> \"Yes,\" all currently entered information and attached documents are
> discarded. If you answer \"No,\" all currently entered information and
> attached documents will be preserved. Information entered in fields
> that do not appear for the new submission type will not be deleted and
> will be transmitted with your submission and you may receive a
> submission warning during processing.
>
> If you changed from a fee-bearing submission type to a non fee-bearing
> submission type, all fee information will be deleted. For more
> information see Section 4.5.5.4

2.  If you are submitting the same submission type, it may save you time
    by editing the previous submission without having to recreate the
    submission from scratch. You may need to replace, or delete
    submission documents; see Section 4.5.8.

> If you save every blank template you download prior to entering your
> submission information, you save time by not having to access the
> Filing website and downloading forms you already have stored on your
> computer. Additionally, if you save the completed forms as a unique
> name, **r10q99.xfd**, you will only have to edit some of the
> information and attach or replace a different document the next time
> you submit that submission type. For detailed instructions on saving
> your templates; see Section 4.8.

**Note:** If you do not enter an extension, Modernized EDGARLink inserts
the **.xfd** extension to your filename.

### Downloading Submission Templates

After you have downloaded Modernized EDGARLink and installed it on your
system (see Chapter 3) you are ready to download a template and create a
submission. To download the submission type you want to transmit:

1.  Access the Filing website: (*https://www.edgarfiling.sec.gov*) and
    login; see Chapter 3.

2.  Click on [Submission Templates]{.underline}.

3.  When the Submission Template Download Options page appears, scroll
    through the Submission Types field and locate the submission type
    you are submitting.

![](media/image29.png){width="5.377083333333333in"
height="5.009722222222222in"}

Figure 5‑20: Submission Template Download Options Page

4.  Click on the Submission Type, and click on the \[Get It\] button.

5.  The Submission Template Download Confirmation page appears. Click on
    [Download Template]{.underline}.

![](media/image35.png){width="4.223611111111111in"
height="3.1743055555555557in"}

Figure 5‑21: Submission Template Download Confirmation Page

If you have your browser set to accept cookies, EDGAR will inform you
whether or not you already have the template downloaded. If you have
already downloaded the template:

-   Click on [Cancel]{.underline}.

It is advised that you save the blank template before you start working
on your submission. Once you have completed your submission, you should
save this template using a unique name that identifies the submission
type, i.e., **r10k600.xfd**. Then when you need to update your filing,
you can open the previous template, edit the information in Modernized
EDGARLink and submit the new filing.

**Note:** If you do not enter an extension, Modernized EDGARLink inserts
the **.xfd** extension to your filename.

If you canceled the template download because you already have it, you
should open the blank template that you saved originally, select your
submission type, then save the template using another unique name that
identifies that particular submission.

### Opening Submission Templates

Once you have downloaded and installed the Modernized EDGARLink software
and downloaded the submission template you need, open the template in
EDGARLink:

1.  Double click on the Template Viewer icon on your desktop.

2.  Open the location where you saved your template in the Open Form
    window.

3.  Double click on the template you want to open.

At this time you should save the blank submission template before you
begin entering your submission information:

4.  To save the blank template, click on the Save Form icon on the upper
    left corner of the form template window (the diskette).

EDGARLink warns you that you have invalid data in the submission
template; click the \[Yes\] button. This warning appears because you
have not yet entered data in any of the required fields.

5.  Enter a unique name in the File Name field, e.g., **r10q99.xfd**.

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

**Note:** If you do not enter an extension, Modernized EDGARLink inserts
the **.xfd** extension to your filename.

### Submission Template Structure

The Submission Template is broken down into sections, called blocks; see
Figure 5-2. The top block contains two fields that display the filer's
CIK and the submission type. This information automatically appears once
you enter it on the Main page. These fields are read-only which means
you cannot edit the information displayed in them. You must edit the
fields on the main page to change this information. In this block there
are buttons that open the different pages you need to create your
submission and other buttons that access the Filing website, Submission
Validation, and Modernized EDGARLink Help. The lower block contains
fields where you enter submission information. As discussed in Chapter
3, some of these fields are required, and some are optional. As you
enter information in these fields, you are creating your submission. In
this chapter we discuss in general terms the process of submission
preparation which includes all the different types of documents you can
transmit: correspondence, cover letters, and exhibits. Appendix B
contains sample submission types.

![](media/image32.png){width="6.038888888888889in"
height="3.8618055555555557in"}

Figure 5‑22: Submission Template Main Page

#### Template Menu Buttons

The Modernized EDGARLink submission templates are easily navigated using
the buttons displayed in the upper block of the window:

-   Documents

-   Notifications

-   Module/Segment

-   Fee Offsets (appears on fee bearing form types only)

-   Offering/Fees (appears on fee bearing form types only)

The first three buttons appear when you open the template. The later two
appear only after you have selected a fee bearing form type. In
Modernized EDGARLink there are six working pages, the Main Header,
Attached Documents List, Notification Information, Referenced
Module/Segment List, Fee and Offering Information, and Fee Offset
Information. A button with \[Main Page\] appears when you are working on
one of the other screens. There are three additional buttons that
perform other functions:

-   Submission Validation

-   EDGAR Web Site

-   Help

The \[Submission Validation\] button activates the Modernized EDGARLink
submission checker. This checker informs you if you have invalid data
entered in your submission.

The \[EDGAR Web Site\] button brings up the EDGAR Filing website Login
page. This page gives you access to EDGAR functions such as Filer News,
Downloads, and Support menu options. See Chapter 3 for more information
on the Filing website Home page.

The \[Help\] button activates the help functions for Modernized
EDGARLink. If you need help filling out one of the templates, you can
access the help files to assist you in the process.

#### EDGARLink Tool Bar

The tool bar located at the top of the Modernized EDGARLink window helps
you perform basic functions like save, open, and set EDGARLink
preferences. The following list displays the buttons and explains what
function the button performs:

+----+-----------------------------------------------------------------+
| !  | The Open Form button opens another submission template.         |
| [] |                                                                 |
| (m |                                                                 |
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| 0. |                                                                 |
| 23 |                                                                 |
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| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Save Form button saves the current submission template.     |
| [] | This saves your template fields and attached documents into one |
| (m | file. EDGARLink will put an .xfd extension, and this is the     |
| ed | file you will transmit to the SEC.                              |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 37 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| h  |                                                                 |
| ei |                                                                 |
| gh |                                                                 |
| t= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 18 |                                                                 |
| 75 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Print button prints all the submission template windows,    |
| [] | windows with and without information entered:                   |
| (m |                                                                 |
| ed | -   You will print the fields and the visible text they         |
| ia |     contain.                                                    |
| /i |                                                                 |
| ma | -   Submission documents will not be printed. For more          |
| ge |     information on printing submission documents; see Section   |
| 38 |     4.5.8.8.                                                    |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 23 |                                                                 |
| 75 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Preferences button opens the EDGARLink preferences window.  |
| [] |                                                                 |
| (m |                                                                 |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 39 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| h  |                                                                 |
| ei |                                                                 |
| gh |                                                                 |
| t= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 27 |                                                                 |
| 08 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Check Spelling button checks the spelling of the value in   |
| [] | the selected text field. It is only available when a writable   |
| (m | text field has been selected.                                   |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 40 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
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| 33 |                                                                 |
| 33 |                                                                 |
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| 3i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 31 |                                                                 |
| 25 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Check All Spelling on Page button checks the spelling of    |
| [] | the values in all writable text fields on the current page.     |
| (m |                                                                 |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 41 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
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| he |                                                                 |
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| 67 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Help Mode button activates the cursor help text boxes:      |
| [] |                                                                 |
| (m | -   If you click on this button you turn on the cursor help and |
| ed |     intuitive text boxes appear when you hold the mouse over a  |
| ia |     field.                                                      |
| /i |                                                                 |
| ma | -   To turn the help off, click the button again.               |
| ge |                                                                 |
| 42 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| h  |                                                                 |
| ei |                                                                 |
| gh |                                                                 |
| t= |                                                                 |
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| .2 |                                                                 |
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| 08 |                                                                 |
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| 33 |                                                                 |
| 33 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Viewer Help button opens a window displaying general help   |
| [] | for the viewer.                                                 |
| (m |                                                                 |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 43 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 60 |                                                                 |
| 41 |                                                                 |
| 66 |                                                                 |
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| 66 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 7i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 31 |                                                                 |
| 25 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+

#### Modernized EDGARLink Template Forms

While you are using Modernized EDGARLink, notice how the submission
fields are displayed in the window. Sometimes the whole submission field
may not fit into the window, so you may have to scroll to complete some
submission fields. When you look at the fields, notice that some of
these fields are mandatory (dark or shaded), some are optional (white or
blank). If the mandatory fields are filled out incorrectly, your
submission will be suspended and you will need to edit and transmit your
submission again. The white fields are not required. However, we do ask
that you provide any relevant information.

As you are looking at the submission template, there are certain fields
that appear with all templates and some fields that disappear. Some of
the fields common to all templates are the Submission Type, Filer CIK,
CCC, Submission Contact, and SROS. To enter information in any field in
the template, click a field and enter the information by using your
keyboard. Some fields have a pick list, so you do not need to enter
information. You can scroll through the list and click on the entry you
want to appear in the field.

Modernized EDGARLink checks the entry of each field for format and
length. If you enter data incorrectly, the field turns red and your
cursor help is activated for that field.

Some fields do not require input; they read information that has already
been entered. For instance, on the Documents page, there is a Document
Count field that automatically updates when you attach submission
documents. Modernized EDGARLink counts the number of documents and
inserts that number in this field.

Some information is not entered in fields. On the forms these are called
radio buttons and check boxes. These types of fields insert a condition.
For example, the Documents page contains a Validate check box. While you
are attaching the documents, you can have EDGAR validate certain
document(s) by activating the check boxes next to the document; see
Section 4.9.2.

#### Entering Template Information

When you begin your submission using Modernized EDGARLink there are
fields where you enter information that is recorded in your submission.
Entering information in the fields is as easy as typing on a word
processing application:

1.  Click in the field using your mouse.

2.  Use your keyboard to enter information.

You can use your mouse to move from field to field. You can also use the
\[Tab\] key to move your cursor to the next field.

**Note:** In Modernized EDGARLink it doesn't matter in which order you
enter your fields, or on which page you start, because you can save the
template and return to it later; however, all required fields must be
filled out before you transmit the submission.

Modernized EDGARLink allows you to enter any type of information via a
keyboard: numbers, letters, or special characters. Modernized EDGARLink
checks the validity of the value. For example, your CCC is eight
characters long and must contain at least one number, one letter, and
one special character, @, #, \$, or \*. If you enter your CCC
incorrectly (doesn\'t conform to these rules), the field turns red and
you cannot complete the processing of your submission until you correct
the entry.

Some fields contain pick lists that display when you click on the down
arrow on the right hand border. When the list appears, click on the
option you want to choose for that field. Other fields automatically
format your entry. For instance when you enter information in the Phone
Number field under the Submission Contact, hyphens are automatically
placed between the first, second, and third sets of numbers. The Period
field automatically converts dates to the correct EDGAR mm-dd-yyyy
format.

Check boxes allow you to tell Modernized EDGARLink that you want to
activate a function or validate a submission document. To turn a check
box on, click it once. A check appears in the box. If you want to turn
the check box off, click it again, and the check disappears.

Radio buttons work similarly to check boxes, but a radio button informs
EDGAR of a condition. When you use the Live/Test Filing radio button,
you are telling EDGAR what type of submission you are filing. **The
default for this button is Live**. **In order to submit a test filing,
you need to change the Live radio button to the Test radio button.** To
change the filing to a Test filing, click once on the Test radio button.
You can also send a filing using the Transmit a Test Filing; see Section
4.11.4.1.

Table 5-7 contains a list of all the fields available on the Main page
for all submission type templates. You may only see some of these fields
depending upon the submission type you are entering.

Table 5‑7: Information Fields Available on Main Page

+-----+-----------+---------------+----------------------------------+
| Fi  | Field     | Example of    | Definition                       |
| eld | Name      | Value to be   |                                  |
|     |           | Inserted      | (Limits of Field)                |
| \#  |           |               |                                  |
+=====+===========+===============+==================================+
| 1   | S         | q1_10k.xfd    | Name of the submission type file |
|     | ubmission |               | (\*.xfd).                        |
|     | File      |               |                                  |
|     | Name\*    |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 2   | S         | 10-Q          | Name of the submission type.     |
|     | ubmission |               |                                  |
|     | Type\*    |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 3   | Filer     | 1234567890    | Your SEC-supplied CIK. This      |
|     | CIK\*     |               | field allows up to 10            |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 4   | S         | 10‑Q          | Type of submission you are       |
|     | ubmission |               | filing.                          |
|     | Type      |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 5   | Test or   | Radio Button  | Marks a submission to be treated |
|     | Live      |               | as a test or live filing. Unless |
|     |           |               | the submission is marked as      |
|     |           |               | TEST, or is submitted under the  |
|     |           |               | EDGARLink option "Send a Test    |
|     |           |               | Filing", the filing will be      |
|     |           |               | treated by EDGAR as a LIVE       |
|     |           |               | filing and, if accepted, be      |
|     |           |               | disseminated. Submit live        |
|     |           |               | filings in live mode if using    |
|     |           |               | EDGARLink. We cannot change a    |
|     |           |               | test submission into a live      |
|     |           |               | submission, nor can we change a  |
|     |           |               | live submission into a test      |
|     |           |               | submission.                      |
+-----+-----------+---------------+----------------------------------+
| 6   | Return    | Check Box     | Requests Return Copy of the      |
|     | Copy      |               | filing as we receive it. Copies  |
|     |           |               | of accepted filings are stored   |
|     |           |               | on the EDGAR Filing website for  |
|     |           |               | seven (7) business days for you  |
|     |           |               | to download.                     |
+-----+-----------+---------------+----------------------------------+
| 7   | SROS      | AMEX          | Identifies one or more stock     |
|     |           |               | exchanges or other               |
|     |           |               | self-regulatory organizations on |
|     |           |               | which the issuer\'s securities   |
|     |           |               | are listed or traded. If none    |
|     |           |               | applies, enter the value "NONE". |
+-----+-----------+---------------+----------------------------------+
| 8   | S         | Label         | Marks the area of the submission |
|     | ubmission |               | contact information.             |
|     | Contact   |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 8a  | Name      | A. Jones      | Identifies a person to contact   |
|     |           |               | if there are questions about the |
|     |           | This field is | submission. This field allows up |
|     |           | not required, | to 30 characters.                |
|     |           | however we    |                                  |
|     |           | recommend     |                                  |
|     |           | that you      |                                  |
|     |           | enter a       |                                  |
|     |           | value.        |                                  |
+-----+-----------+---------------+----------------------------------+
| 8b  | Phone     | 202-555‑1111  | Phone number of the contact      |
|     |           |               | person; you must include an area |
|     |           | This field is | code. This field allows up to 20 |
|     |           | not required, | characters.                      |
|     |           | however we    |                                  |
|     |           | recommend     |                                  |
|     |           | that you      |                                  |
|     |           | enter a       |                                  |
|     |           | value.        |                                  |
+-----+-----------+---------------+----------------------------------+
| 9   | Filer CIK | 1234567890    | Your SEC-supplied CIK. This      |
|     |           |               | field allows up to 10            |
|     |           |               | characters.                      |
|     |           |               |                                  |
|     |           |               | **Note:** In those instances     |
|     |           |               | where a single filing is being   |
|     |           |               | made on behalf of more than one  |
|     |           |               | person or entity, you must enter |
|     |           |               | separate filer information for   |
|     |           |               | each such entity or fill in the  |
|     |           |               | Group Members field, depending   |
|     |           |               | upon the filing being made. See  |
|     |           |               | Chapter 5 for more information   |
|     |           |               | on co-registrants.               |
+-----+-----------+---------------+----------------------------------+
| **N | This      |               |                                  |
| ote | field is  |               |                                  |
| :** | necessary |               |                                  |
|     | for all   |               |                                  |
|     | forms     |               |                                  |
|     | except    |               |                                  |
|     | Form 144, |               |                                  |
|     | in which  |               |                                  |
|     | case it   |               |                                  |
|     | is called |               |                                  |
|     | the       |               |                                  |
|     | Reporting |               |                                  |
|     | Owner     |               |                                  |
|     | In        |               |                                  |
|     | formation |               |                                  |
|     | field.    |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 10  | Filer CCC | <x21234@1>    | Your CCC (8 characters, at least |
|     |           |               | one of which must be a numeral   |
|     |           |               | and at least one must be @, #,   |
|     |           |               | \$, or \*). It is                |
|     |           |               | case-sensitive.                  |
+-----+-----------+---------------+----------------------------------+
| 11  | File      | 3             | SEC-supplied file number         |
|     | Number    | 33-00000-1111 | required for Confirming Copy     |
|     |           |               | submissions, some amendments,    |
|     |           |               | and other specific submission    |
|     |           |               | types. The field is up to 17     |
|     |           |               | characters. The prefix may       |
|     |           |               | contain 1-3 digits, the sequence |
|     |           |               | number may contain 1-8 digits,   |
|     |           |               | the optional suffix may contain  |
|     |           |               | 1-4 characters, and the fields   |
|     |           |               | are separated with a hyphen.     |
+-----+-----------+---------------+----------------------------------+
| 12  | Co-R      | Label         | These fields are required for    |
|     | egistrant |               | submissions with more than one   |
|     |           |               | registrant. Your file will be    |
|     |           |               | suspended by EDGAR if you        |
|     |           |               | include more than 196            |
|     |           |               | co-registrants.                  |
+-----+-----------+---------------+----------------------------------+
| 12a | Co-R      | 1234567890    | The SEC-supplied CIK for a       |
|     | egistrant |               | registrant associated with this  |
|     | CIK       |               | submission.                      |
+-----+-----------+---------------+----------------------------------+
| 12b | Co-R      | <x21234@1>    | The CCC for a registrant         |
|     | egistrant |               | associated with this submission. |
|     | CCC       |               | (8 characters, at least one of   |
|     |           |               | which must be a numeral and at   |
|     |           |               | least one must be @, #, \$, or   |
|     |           |               | \*). It is case-sensitive.       |
+-----+-----------+---------------+----------------------------------+
| 12c | Co-R      | 3             | SEC-supplied file number.        |
|     | egistrant | 33-00000-1111 | Required for amendments to 1933  |
|     | File      |               | Act registration statements and  |
|     | Number    |               | with specific form types. This   |
|     |           |               | field allows up to 17            |
|     |           |               | characters. When adding a new    |
|     |           |               | co-registrant to an amendment,   |
|     |           |               | you must type \"New\" in the     |
|     |           |               | File Number field of the new     |
|     |           |               | co-registrant.                   |
+-----+-----------+---------------+----------------------------------+
| 12d | Co-R      | S-3/A         | Used to specify a different form |
|     | egistrant |               | type for a co-registrant filing, |
|     | Form Type |               | or to indicate a combination     |
|     |           |               | filing.                          |
+-----+-----------+---------------+----------------------------------+
| 13  | Reporting | Label         | Marks the beginning of reporting |
|     | Owner     |               | owner identification and must be |
|     | In        |               | followed by the CIK and CCC.     |
|     | formation |               |                                  |
+-----+-----------+---------------+----------------------------------+
| **N | This      |               |                                  |
| ote | group     |               |                                  |
| :** | replaces  |               |                                  |
|     | the Filer |               |                                  |
|     | CIK/CCC   |               |                                  |
|     | for Form  |               |                                  |
|     | 144.      |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 13a | CIK       | 1234567890    | SEC-supplied reporting owner\'s  |
|     |           |               | CIK. This field allows up to     |
|     |           |               | 10 characters.                   |
+-----+-----------+---------------+----------------------------------+
| 13b | CCC       | x21234@1      | Reporting owner\'s CCC (8        |
|     |           |               | characters, at least one of      |
|     |           |               | which must be a numeral, and at  |
|     |           |               | least one must be @, #, \$, or   |
|     |           |               | \*; case-sensitive).             |
+-----+-----------+---------------+----------------------------------+
| 13c | Rel       | DIRECTOR      | Identifies relationship of the   |
|     | ationship |               | reporting owner to the subject   |
|     |           |               | company.                         |
+-----+-----------+---------------+----------------------------------+
| 14  | Period    | 12-31-2000    | End date of report or period of  |
|     |           |               | filing; preferred order is       |
|     |           | or            | month, day, and year (i.e.,      |
|     |           |               | mmddyyyy) and EDGAR will convert |
|     |           | 12 31 2000    | your input to this format.       |
|     |           |               | Months should be abbreviated     |
|     |           | or            | using the first three letters    |
|     |           |               | only (i.e., Apr or JAN). This    |
|     |           | DEC 31 2000   | field is also used for proxy     |
|     |           |               | meeting dates (field up to 20    |
|     |           | or            | characters; use hyphen, slash,   |
|     |           |               | or space to separate numbers).   |
|     |           | 31 DEC 2000   | Unless otherwise specified,      |
|     |           |               | future dates for most form types |
|     |           | or            | will be flagged as errors. Refer |
|     |           |               | to Appendix C for information    |
|     |           | Dec 31 2000   | regarding which forms will allow |
|     |           |               | you to use future dates in the   |
|     |           | or            | Period field.                    |
|     |           |               |                                  |
|     |           | 12/31/00      |                                  |
+-----+-----------+---------------+----------------------------------+
| 15  | Act       | 33 40         | For certain filings by           |
|     |           |               | investment companies, the field  |
|     |           | or            | identifies Act or Acts when the  |
|     |           |               | form type may be filed under     |
|     |           | 33            | more than one Act. Valid values  |
|     |           |               | when required are 33 and/or 40.  |
|     |           | 40            | If both apply, use the entry     |
|     |           |               | with both Acts.                  |
+-----+-----------+---------------+----------------------------------+
| 16  | Delaying  | Check Box     | Indicates that submission        |
|     |           |               | includes a delaying amendment.   |
|     | Amendment |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 17  | R         | 333-00000     | Refers to 1933 Act Registration  |
|     | eferences |               | Statements updated pursuant to   |
|     | 429       |               | Rule 429. The value represents   |
|     |           |               | the file number of the prior     |
|     |           |               | registration statement. If more  |
|     |           |               | than one applies, repeat the     |
|     |           |               | field for each value. This field |
|     |           |               | allows up to 17 characters.      |
+-----+-----------+---------------+----------------------------------+
| 18  | Reference | 333-00000     | Identifies the 1933 Act file     |
|     | 462b      |               | number associated with the prior |
|     |           |               | effective registration statement |
|     |           |               | for the same offering pursuant   |
|     |           |               | to Securities Act Rule 462(b).   |
|     |           |               | This field allows up to 17       |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 19  | Subject   | Label         | Marks the area of subject        |
|     |           |               | company information fields.      |
|     | Company   |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 19a | CIK       | 1234567890    | Identification of the subject    |
|     |           |               | company. This field allows up to |
|     |           |               | 10 characters.                   |
+-----+-----------+---------------+----------------------------------+
| 19b | IRS       | 22-7777777    | Subject company\'s IRS employer  |
|     | Number    |               | identification code. The IRS     |
|     |           |               | number usually appears on the    |
|     |           |               | cover page of a Form 10-K (field |
|     |           |               | 9 characters plus an optional    |
|     |           |               | hyphen; EDGARLink displays a     |
|     |           |               | hyphen with this tag).           |
+-----+-----------+---------------+----------------------------------+
| 19c | Name      | Small Co.     | Name of the subject company.     |
|     |           | Ltd.          | This field allows up to 150      |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 19d | File      | 005-00000     | SEC file number used under       |
|     | Number    |               | subject company for confirming   |
|     |           |               | copies and other specific        |
|     |           |               | submission types. This field     |
|     |           |               | allows up to 17 characters.      |
+-----+-----------+---------------+----------------------------------+
| 20  | Items     | 1             | Identifies each item declared in |
|     |           |               | an 8-K filing (e.g., Items 1, 5, |
|     |           | 5             | and 7). If more than one         |
|     |           |               | applies, repeat the field for    |
|     |           | 7             | each value. See listing of tag   |
|     |           |               | values and definitions in        |
|     |           |               | Appendix C (field is one         |
|     |           |               | character for each entry).       |
|     |           |               |                                  |
|     |           |               | Item 8 Change in Fiscal Year     |
|     |           |               | requires you to enter the new    |
|     |           |               | Fiscal Year end date (mm/dd) in  |
|     |           |               | the Fiscal Year field.           |
|     |           |               |                                  |
|     |           |               | Item 9\'s description has been   |
|     |           |               | changed to \"Regulation FD       |
|     |           |               | Disclosure\".                    |
+-----+-----------+---------------+----------------------------------+
| 20a | Fiscal    | 12/31         | Identifies the new Company       |
|     | Year      |               | fiscal year end date mm/dd       |
|     |           | 05/31         | format. This field allows up to  |
|     |           |               | 5 characters).                   |
+-----+-----------+---------------+----------------------------------+
| 21  | Serial    | Check Box     | Used when an offering is made    |
|     |           |               | from an effective shelf          |
|     |           |               | registration statement and the   |
|     |           |               | offering relates to interests in |
|     |           |               | a separate legal entity, such as |
|     |           |               | a trust or partnership, that is  |
|     |           |               | distinct from the registrant.    |
|     |           |               | Used when applicable to          |
|     |           |               | submissions of form type 424B1,  |
|     |           |               | 424B2, 424B3, 424B4, 424B5, or   |
|     |           |               | 424B7. This will initiate the    |
|     |           |               | generation of a new CIK for the  |
|     |           |               | serial company created by this   |
|     |           |               | filing.                          |
+-----+-----------+---------------+----------------------------------+
| 21a | Serial    | Small CO LTD  | Name of the serial company. If   |
|     | Company   |               | more than one, repeat the field. |
|     | Name      |               | This field allows up to 150      |
|     |           |               | characters. The name should be   |
|     |           |               | in conformed format. See         |
|     |           |               | conformance definitions in       |
|     |           |               | Appendix C.                      |
+-----+-----------+---------------+----------------------------------+
| 22  | C         | Check Box     | A confirming copy is not an      |
|     | onfirming |               | official filing. This tag should |
|     | Copy      |               | be used only when the official   |
|     |           |               | filing was previously made on    |
|     |           |               | paper. When a confirming copy is |
|     |           |               | sent, the File Number field is   |
|     |           |               | visible and mandatory for        |
|     |           |               | non-subject company filings. For |
|     |           |               | subject company filings, the     |
|     |           |               | File Number field is mandatory   |
|     |           |               | and is located under the Subject |
|     |           |               | Company label. If you are using  |
|     |           |               | EDGARLink, the field             |
|     |           |               | automatically appears when you   |
|     |           |               | activate the Confirming Copy     |
|     |           |               | check box.                       |
+-----+-----------+---------------+----------------------------------+
| 23  | Group     | John Smith    | Identifies list of group member  |
|     | Members   |               | names or joint filers. Used with |
|     |           | Jane Doe      | Williams Act filings when there  |
|     |           |               | is more than one member of a     |
|     |           |               | Williams Act group or where      |
|     |           |               | there are joint filers. The list |
|     |           |               | should exclude the entity        |
|     |           |               | identified in the filer tags     |
|     |           |               | (there is only one filer). Each  |
|     |           |               | name must appear in a separate   |
|     |           |               | field.                           |
+-----+-----------+---------------+----------------------------------+
| 24  | Effe      | 10-15-2000    | Filer requested effectiveness    |
|     | ctiveness |               | date that applies to all         |
|     | Date      | or            | co-registrants in a              |
|     |           |               | co-registrant filing for certain |
|     |           | 10/15/2000    | Investment Company filings.      |
|     |           |               | Preferred order is month, day,   |
|     |           | or            | and year, i.e., mmddyyyy EDGAR   |
|     |           |               | will convert your input. This    |
|     |           | 10 15 2000    | field allows up to 20            |
|     |           |               | characters; use hyphen, slash,   |
|     |           | or            | or space to separate numbers.    |
|     |           |               |                                  |
|     |           | 15 Oct 2000   |                                  |
|     |           |               |                                  |
|     |           | or            |                                  |
|     |           |               |                                  |
|     |           | 10/15/00      |                                  |
|     |           |               |                                  |
|     |           | or            |                                  |
|     |           |               |                                  |
|     |           | OCT 15 2000   |                                  |
+-----+-----------+---------------+----------------------------------+
| 25  | D         | International | Identifies the bank foreign      |
|     | epository | Financial     | filers deposited SEC filing      |
|     |           | Corporation   | fees. This field allows up to 50 |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+

\*These fields are read-only. You do not need to enter information
EDGARLink as automatically fills these fields.

### Completing Submission Templates

Once you open the submission template, you can begin entering submission
information. On the Main page, you are required to fill out the
Submission Type, Filer CIK, Filer CCC, and SROS fields:

1.  Click on the Submission Type field, and enter the submission type.

-   If you click on the down arrow in that field, the entire list of
    submission types will be displayed.

-   Use the down arrow key on your keyboard to scroll through the
    Submission Types in the template.

2.  Click in the Filer CIK field and enter your CIK. You don't need to
    enter the leading zeros (0); Modernized EDGARLink automatically
    inserts them before the number you enter.

3.  Click in the CCC field and enter your CCC. If there are any
    Co-Registrants, add their CIK and CCC. If there is more than one
    co-registrant, click on the \[Add CoReg\] button. If there are more
    co-registrant CIK and CCC fields than you need, only use the number
    you need. When processing your submission, EDGAR ignores all extra
    empty fields.

4.  Click in the SROS field and enter your Self-Regulatory Organization.
    If none, select "none."

Depending upon the submission type you are preparing, you may have
completed all the required fields for that template. Some templates
require other fields. For a list of the submission type samples; see
Appendix B.

When you change submission types in EDGARLink, you are prompted whether
or not you want to clear entered information. If you answer \"Yes,\" all
currently entered information and attached documents are discarded. If
you answer \"No,\" all currently entered information and attached
documents are preserved. Information entered in fields that do not
appear for the new submission type will not be deleted and will be
transmitted with your submission and you may receive a submission
warning during processing. If you changed from a fee-bearing submission
type to a non fee-bearing submission type, all fee information will be
deleted.

![](media/image44.png){width="3.1in" height="1.538888888888889in"}

Figure 5‑23: Change Submission Form Type Warning

### Documents List Page Overview

The Documents page will list your documents after you attach them, and
is designed similarly to the Main page, in that there are fields, check
boxes, and buttons that assist you in entering descriptions about your
documents, validating your documents, and navigating from one screen to
another.

![](media/image46.png){width="5.969444444444444in"
height="1.761111111111111in"}

Figure 5‑24: Attached Documents List Page

#### Documents Page Fields

On the Documents page, there are three fields. The first field, File
Name, is automatically entered when you attach a document; see Section
4.5.8.1. The next field is the Type field. This field provides you with
a list of document types you can attach such as: Cover, Correspondence,
Graphic, EU-1, NASAA document, and exhibits. The third field, which is
optional, is the Description field. You can enter a description up to
255 characters in length. You can attach as many documents as you would
like; see Section 4.5.8.2. Corresponding with each attached document is
a Validate check box, which informs Modernized EDGARLink to validate the
attached document for formatting errors; see Section 4.9.2.

Above the document fields is the Document Count field. This field
automatically inserts the number of submission documents you attach to
the submission. Modernized EDGARLink automatically calculates these
numbers based on the number of submission documents you attach. For more
information on attaching submission documents; see Section 4.5.8.1.

Table 5-8 lists all the fields available on the Documents List page.

Table 5‑8: Information Fields Available on Documents Page

+----+-----------+----------------+----------------------------------+
| F  | Field     | Example of     | Definition                       |
| ie | Name      | Value to be    |                                  |
| ld |           | Inserted       | (Limits of Field)                |
|    |           |                |                                  |
| \# |           |                |                                  |
+====+===========+================+==================================+
| 26 | Document  | 1              | Number of documents included in  |
|    | Count     |                | the submission.                  |
|    | \*\*      |                |                                  |
+----+-----------+----------------+----------------------------------+
| 27 | File      | r10q99.txt     | The file name of the document    |
|    | Name\*\*  |                | you attach. The file name is     |
|    |           |                | automatically inserted from the  |
|    |           |                | Attach window.                   |
+----+-----------+----------------+----------------------------------+
| 28 | File      | Opinion.txt    | The file name of the document    |
|    | Name\*    |                | you attach. The file name is     |
|    | \*\*      |                | automatically inserted from the  |
|    |           |                | Attach window.                   |
+----+-----------+----------------+----------------------------------+
| 29 | Module or | Opinion 1      | The name of the module or        |
|    | Segment   |                | segment currently stored on      |
|    | Name\*    |                | EDGAR.                           |
+----+-----------+----------------+----------------------------------+
| 30 | Master    | 1234567890     | The CIK of the filer for the     |
|    | Segment   |                | master segment, the submission   |
|    | CIK\*     |                | you are attaching the segment    |
|    |           |                | to.                              |
+----+-----------+----------------+----------------------------------+
| 31 | Type      | 10-Q           | Indicates to EDGAR the type of   |
|    |           |                | document being attached. This    |
|    |           |                | field assists EDGAR in keeping   |
|    |           |                | public and non-public documents  |
|    |           |                | separated.                       |
+----+-----------+----------------+----------------------------------+
| 32 | De        | 2000 Quarterly | Is not a required field. We do   |
|    | scription | Report         | ask that you describe the        |
|    |           |                | document, graphic, or exhibit    |
|    |           |                | you are attaching. This field    |
|    |           |                | allows 255 characters maximum.   |
+----+-----------+----------------+----------------------------------+
| 33 | V         | Check Box      | Indicates whether you want       |
|    | alidation |                | Modernized EDGARLink to validate |
|    |           |                | a document.                      |
+----+-----------+----------------+----------------------------------+

\* These fields appear in the Module/Segment submission template only.

\*\* These fields are read-only: you do not need to enter information.
EDGARLink automatically fills these fields.

Type 1 and 2 modules and segments must have unique [file
names]{.underline} and unique [module]{.underline} and
[segment]{.underline} [names]{.underline}.

**Note:** When you assemble a submission that includes multiple
documents, i.e., correspondence, cover letter, etc., EDGARLink updates
the File Name fields automatically when you attach additional documents.
When you incorporate segments and modules, these values represent the
number of documents that will be contained in the submission after final
assembly.

### Submission Documents

In the previous chapter, we discussed preparing the documents that you
are including in your submission. The documents supported include:
ASCII, HTML, PDF, and **\*.jpg**/**\*.gif** graphics only. In text
documents, lines cannot be more than 80 characters wide, unless in a
table that is no more than 132 characters wide, and no special
characters. When you prepare your documents using Modernized EDGARLink,
you no longer include Header or Document tags. Modernized EDGARLink
automatically takes care of that for you. For more information on
document preparation; see Chapter 4.

Modernized EDGARLink does not support the preparation of N-SAR documents
at this time. You are still required to use the N-SAR DOS version to
create N-SAR documents (**answer.fil**). There is, however, a submission
template, Submission Template Number 3, that allows you to assemble
N-SAR submissions and attach N-SAR documents.

-   For HTML document support, see Chapter 8.

-   For PDF document support, see Appendix I.

**Notes:**

> \(1\) A submission may include a maximum of 612 documents in the
> following combinations:

-   At least one (1) primary submission document

-   Up to ten (10) cover letters

-   Up to one hundred (100) correspondence documents

-   Up to five hundred (500) exhibits/graphics files

-   One (1) EU-1

> \(2\) If you change a submission type on a previously completed
> submission template, you have a choice to clear all field entries. If
> you choose not to clear all fields, the attached documents will not be
> removed..

#### Attaching a Document

Once you have prepared your submission document, correspondence, or
cover letter, you can include it in your submission by using Modernized
EDGARLink. This procedure assumes you have a submission template open
and a submission document prepared:

1.  Click on the \[Documents\] button.

2.  The Document page appears, Figure 5-24.

3.  Click on the \[Add Document\] button.

4.  Modernized EDGARLink displays the Attachments window, Figure 5-25.

Since EDGARLink Release 8.0 it is easier to attach multiple documents to
a submission since the user can select multiple files in the browser
window before selecting the \[Done\] button.

![](media/image47.png){width="4.411111111111111in"
height="2.7756944444444445in"}

Figure 5‑25: Attachments Window

The Attachment window displays a list of documents attached to your
submission.

5.  Click on the \[Attachment\] button. The Attach File window appears,
    Figure 5-26. Open the location of your documents using the Look In:
    field:

![](media/image48.png){width="4.4375in" height="2.75in"}

Figure 5‑26: Attach File: Choose the File Window

-   Click on the down button in the right hand side of the field.

-   Select the folder you want to open by clicking on it.

-   The folder structure appears in the window with the subdirectories
    and files. Double click on the subdirectory folders until your
    submission file appears.

6.  Click once on the file you want to attach; it could be a document,
    graphic, N-SAR, or PDF file.

7.  Click on the \[Open\] button. The file you select appears in the
    Attachments list.

8.  Click on the \[Done\] button to return to the Attach Documents List
    page.

#### Attaching Multiple Documents

While creating a submission, there are occasions where you will attach
more than one document, for instance, a cover letter, correspondence, a
revised submission document, and a PDF version of your submission
document. In order for EDGAR to divide documents into public and private
documents, each of these documents should be listed individually on the
Attach Document List field rather than compiled into one document. To
attach multiple documents, follow the same procedures as attaching a
single document. This creates additional lines in the document list:

-   Press the \[Shift\] key to select a list of documents.

-   Press the \[Ctrl\] key to select more than one document in a list.

#### Organizing Documents

Modernized EDGARLink has added a new feature on the Document page. After
you attach your documents and the file names appear in the Name field,
you can organize the document names on the Document page. EDGARLink has
two additional buttons on the Document page: \[Move Document Up\] and
\[Move Document Down\].

To move a document up the list:

1.  Select the document you want to move by highlighting the Name field.

2.  Click on the \[Move Document Up\] button.

To move a document down the list:

1.  Select the document you want to move by highlighting the Name field.

2.  Click on the \[Move Document Down\] button.

**Note:** This organization function only moves the documents until they
are either at the top or bottom of the list.

#### Correcting a Document

If errors are found after validation is performed, Modernized EDGARLink
displays the errors in the document view window. To ensure your changes
are reflected in future submissions, you should use the original
application (e.g., word processor) to correct the errors, save the
document, and re-attach your submission documents; see Section 4.5.8.6.

#### Removing a Document

As you are compiling your submission, you may need to detach or delete a
document from your submission. The process to remove a document from
your submission is as easy as attaching a document:

1.  Click on the \[Delete Document\] button.

2.  The Attachments window appears. Select the document you want to
    delete by clicking on it.

3.  Click on the \[Remove\] button.

![](media/image49.png){width="3.9243055555555557in"
height="2.473611111111111in"}

Figure 5‑27: Remove Attachments Window

Modernized EDGARLink prompts you to confirm that you want to remove your
document, Figure 5-28, then removes the document from your submission.
You can use this process if the file contains errors when you validate
your document.

![](media/image50.png){width="2.647222222222222in"
height="1.4444444444444444in"}

Figure 5‑28: Remove Attachment Confirm Window

#### Replacing a Document

Rather than removing an incorrect document, you can re-attach a
corrected version of the document with the same name:

1.  Click on the \[Add Document\] button.

2.  Click on the \[Attach\] button.

3.  Choose the corrected submission document and click on the \[Open\]
    button.

4.  Modernized EDGARLink warns you that the document is already
    attached, and asks if you would like to replace it?

5.  Click on the \[Yes\] button if you want to replace it.

Modernized EDGARLink then replaces the document in your submission.

#### Viewing a Document

Once you have attached a document, you may want to view the document's
text:

1.  Click on the \[View Document\] button.

The attached document appears. From here you can review your document by
scrolling through it or printing a copy.

To return to your submission template close the viewer window.

If you have multiple documents attached in your submission, you will
have to choose which documents you want to view:

1.  The Attachments window appears when you click on the \[View
    Document\] button.

2.  Click the document you want to view.

3.  Click the \[Display\] button.

![](media/image51.png){width="4.428472222222222in"
height="2.7756944444444445in"}

Figure 5‑29: View Document Window

The document you selected is displayed. Close the viewer window to
return to your submission template.

#### Printing Documents

Before you transmit your submission, you might want to print your
submission document. You can do this using Modernized EDGARLink:

1.  Display your submission document, as described above.

2.  When your document appears in an application window, use the
    application's print feature to send your document to your printer.

### Notification

Modernized EDGARLink allows you to notify multiple addresses of the
status of your EDGAR submission. You can add these additional addresses
on the Notification Information page. They will receive
acceptance/suspense messages for both Live and Test filings.

**Note:** You can download the requested Return Copy from the Filing
website.

![](media/image53.png){width="5.929861111111111in"
height="2.1847222222222222in"}

Figure 5‑30: Notification Information Page

If you need to change your default notification address, you can change
it on the Filing website using the Company Information page; see Chapter
6.

For requested Return Copy information, see Chapter 6.

Table 5-9 contains the fields available on the Notification page.

Table 5‑9: Information Fields Available on Notification Page

+----+------------+---------------+----------------------------------+
| F  | Field Name | Example of    | Definition                       |
| ie |            | Value to be   |                                  |
| ld |            | Inserted      | (Limits of Field)                |
|    |            |               |                                  |
| \# |            |               |                                  |
+====+============+===============+==================================+
| 34 | Internet   | J             | Identifies Internet User IDs     |
|    | No         | smith@xyz.com | that are to receive submission   |
|    | tification |               | acceptance or suspense messages. |
|    | Address    |               | Cannot be used to request Return |
|    |            |               | Copies. This field must be in    |
|    |            |               | standard Internet address        |
|    |            |               | format, including exactly one    |
|    |            |               | \"@\" character and all          |
|    |            |               | necessary \".\" characters; only |
|    |            |               | EDGAR acceptable characters are  |
|    |            |               | allowed in the address; each     |
|    |            |               | address may be up to eighty (80) |
|    |            |               | characters long.                 |
+----+------------+---------------+----------------------------------+
| 35 | Notify via | Check Box     | For a filer who only wants to    |
|    | Filing     |               | download their notifications     |
|    | website    |               | from the Filing website. This is |
|    | Only       |               | suggested if you are             |
|    |            |               | transmitting a filing after 5:30 |
|    |            |               | p.m.                             |
+----+------------+---------------+----------------------------------+

#### Adding Notification Addresses

Place your additional notification e-mail addresses on the Notification
Information page:

1.  From your open submission, click on the \[Notifications\] button.

2.  The Notification Information page appears, Figure 5-12.

3.  If there are additional Internet e-mail addresses, enter them in the
    Internet Notification Address field.

**Additional Options:**

If there are additional Internet e-mail addresses that you want to enter
click on the \[Add\] button. You are allowed to add as many e-mail
addresses as you would like.

### Module and Segment Referencing

When you reference Type 1 modules and segments (partial documents) in
your submission, you should make reference inside your submission
document to a Type 1 module or segment currently residing on the EDGAR
system.

Type 1 and 2 modules and segments should have unique
[filenames]{.underline} and [module]{.underline} and
[segment]{.underline} [names]{.underline}.

![](media/image55.png){width="5.8in" height="2.1444444444444444in"}

Figure 5‑31: Referenced Module/Segment List Page

When you reference Type 2 modules and segments (one complete document),
Modernized EDGARLink automatically inserts the reference in your
submission. The following sections describe how to reference Type 2
modules and segments.

Table 5-10 contains the fields available on the Referenced
Module/Segment List page.

Table 5‑10: Information Fields Available on the Referenced
Module/Segment List Page

+----+-------------+---------------+----------------------------------+
| F  | Field Name  | Example of    | Definition                       |
| ie |             | Value to be   |                                  |
| ld |             | Inserted      | (Limits of Field)                |
|    |             |               |                                  |
| \# |             |               |                                  |
+====+=============+===============+==================================+
| 36 | M/S         | M             | Identifies the reference as a    |
|    |             |               | (M)odule or (S)egment reference. |
+----+-------------+---------------+----------------------------------+
| 37 | Mod         | OPINION1      | Identifies the name of the Type  |
|    | ule/Segment |               | 2 module or segment currently    |
|    | Name        |               | residing on EDGAR that you are   |
|    |             |               | including in your submission.    |
+----+-------------+---------------+----------------------------------+
| 38 | CIK         | 1234567890    | Identifies the primary owner of  |
|    |             |               | the Type 2 module you reference  |
|    |             |               | in your submission.              |
+----+-------------+---------------+----------------------------------+
| 39 | CCC         | <x21234@1>    | Identifies the CCC of the        |
|    |             |               | primary owner of the Type 2      |
|    |             |               | module you reference in your     |
|    |             |               | submission.                      |
+----+-------------+---------------+----------------------------------+
| 40 | Type        | EX-1          | Identifies the document type of  |
|    |             |               | module or segment you are        |
|    |             |               | referencing.                     |
+----+-------------+---------------+----------------------------------+

#### Including Type 2 Modules in Your Submission

These instructions assume that EDGAR has previously accepted your
module:

1.  Click on the \[Module/Segment\] button. The Referenced
    Module/Segment List page appears.

2.  Select "M" in the M/S field. Click on the down arrow and click on
    your selection. The CIK and CCC fields appear.

3.  Enter the module name (**not** the module file name) in the
    Module/Segment Name field.

4.  Enter the CIK and CCC of the filer whose module you are placing
    within your submission.

5.  Select the document type of your module in the Type field:

-   Click on the down button.

-   Scroll until you see the module document type.

-   Click on the type to enter it in to this field.

If the referenced module does not exist on EDGAR your submission will be
suspended.

#### Including Type 2 Segments in Your Submission

These instructions assume that EDGAR has previously accepted your
segment:

1.  Click on the \[Module/Segment\] button. The Referenced
    Module/Segment List page appears.

2.  Select "S" in the M/S field.

3.  Enter the segment name (**not** the segment file name) in the
    Module/Segment Name field.

4.  Select the document type of your segment in the Type field:

-   Click on the down button.

-   Scroll until you see the module document type. If your document is a
    cover letter or correspondence, be sure it is correctly marked.

-   Click on the type to enter it in to this field.

    **IMPORTANT:** If your document is a cover letter or correspondence,
    be sure to give it the correct type. Otherwise it will be
    disseminated to the public.

If the referenced segment does not exist on EDGAR your submission will
be suspended.

-   For instructions on creating modules and segments; see Section 5.6.

-   For instructions on validating modules and segments; see Section
    4.9.

-   For instructions on transmitting modules and segments; see Section
    4.11.2.

-   For information on managing modules and segments; see Chapter 6.

### Fee Offsets Page Overview

EDGARLink now allows the entry of multiple fee offsets for a submission.
Table 5-5 contains the fields available on the Fee Offset page.

![](media/image57.png){width="5.800694444444445in"
height="2.4541666666666666in"}

Figure 5‑32: Fee Offset Information Page

Table 5‑11: Information Fields Available on the Fee Offset Page

  -------------------------------------------------------------------------
  Field \# Field Name     Example of Value   Definition (Limits of Field)
                          to be Inserted     
  -------- -------------- ------------------ ------------------------------
  41       CIK            1234567890         Identifies the
                                             filer/registrant who
                                             previously paid the offset
                                             amount. Required if there is
                                             an offset. This field allows
                                             up to 10 characters.

  42       Form Type      S-1                Indicates form type in which
                                             the offsetting fee amount was
                                             paid. Required if there is an
                                             offset amount. This field
                                             allows up to 10 characters.

  43       File Number    333-00000000-001   References the file number for
                                             the offset filing. This field
                                             allows up to 16 characters.

  44       Offset Filing  10/15/2000         Indicates filing date of the
           Date                              offsetting payment; preferred
                                             order is month, day, year
                                             (i.e., mm/dd/yyyy).

  45       Amount         4000               Indicates an offsetting
                                             payment against your filer's
                                             fee obligation, as provided
                                             for in Section 14 of the
                                             Exchange Act. (0 -
                                             999,999,999,999.99)

  46       Fee Offset     4000               Read-only field containing the
           Total                             sum of Amount fields for all
                                             offset rows entered for the
                                             submission.

                                             
  -------------------------------------------------------------------------

#### Adding Fee Offsets

Place the fee offset information on the Fee Offsets page.

1.  From your open submission, click on the \[Fee Offsets\] button.

2.  The Fee Offset Information page appears, Figure 5-13.

3.  Enter the Filer/Registrant CIK in the CIK column.

4.  Select the form type in the Form Type field.

5.  Enter the file number in the File Number field.

6.  Enter the date of the offset filing in the Offset Filing Date field.

7.  Enter the amount of the offsetting amount in the Amount field.

8.  Click or tab out of the Amount field in order to automatically
    update the Fee Offset Total field with the sum of each Amount field.

-   If there are additional offsets to be applied, click on the \[Add
    Fee Offset Line\] button. You are allowed to enter as many fee
    offset rows as you would like.

### Fee and Offering Information Page for Offering Submissions

The Fee and Offering Information page contains the fee-relevant fields
for your submission and simulates the facing page of the registration
statement for normal registration offerings. Calculations for the
estimated filing fees are automatically generated and displayed. The
EDGAR Fee Rate Table must be downloaded for the correct Fee rate as of
field to become populated; see Section 3.4.4.

![](media/image59.png){width="5.768055555555556in"
height="3.928472222222222in"}

Figure 5‑33: Offering Submission Fee and Offering Information Page

#### Entering Fee and Offering Information

1.  If someone other than the Primary CIK is paying the fees, enter that
    CIK and CCC into the Payor CIK and Payor CCC fields.

2.  Select the Payment Method, if applicable.

3.  Enter the amount paid for this submission in the Fee Paid field.

4.  Select the Security Type from the pull down field.

```{=html}
<!-- -->
```
5.  Enter:

    -   The number of shares in the Amount Being Registered field.

    -   The maximum price per share in the Proposed maximum offering
        price per unit field. The Proposed maximum aggregate offering
        price will compute and automatically appear.

        **OR**

6.  Enter the total offering price in the Proposed maximum aggregate
    offering price field.

Table 5‑12: Fields Available on the Fee and Offering Information Page

+-----+------------+----------------+--------------------------------+
| Fi  | Field Name | Example of     | Definition (Limits of Field)   |
| eld |            | Value to be    |                                |
| \#  |            | Inserted       |                                |
+=====+============+================+================================+
| 47  | Payor CIK  | 1234567890     | CIK of a third-party payor for |
|     |            |                | the fee obligation. This field |
|     |            |                | allows up to 10 characters.    |
+-----+------------+----------------+--------------------------------+
| 48  | Payor CCC  | X21234@1       | CCC of a third-party payor for |
|     |            |                | the fee obligation (8          |
|     |            |                | characters, at least one must  |
|     |            |                | be @, #, \$, or \*;            |
|     |            |                | case-sensitive)                |
+-----+------------+----------------+--------------------------------+
| 49  | Payment    | Lockbox        | Indicates how the fee is being |
|     | Method     |                | paid to us. Values accepted    |
|     |            |                | are: Fedwire and Lockbox. This |
|     |            |                | field allows up to 7           |
|     |            |                | characters.                    |
+-----+------------+----------------+--------------------------------+
| 50  | Fee Paid   | 100.00         | Indicates the amount of fee    |
|     |            |                | paid with the filing being     |
|     |            |                | submitted                      |
|     |            |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 51  | Security   | N              | For offering submissions only. |
|     | Type       | on-Convertible | Indicates the type of security |
|     |            | Debt           | being reported. Values         |
|     |            |                | accepted are: Non-Convertible  |
|     |            |                | Debt, Debt Convertible into    |
|     |            |                | Equity, Equity, Asset-backed   |
|     |            |                | securities, Mortgage Backed    |
|     |            |                | Securities, Limited            |
|     |            |                | Partnership Interests,         |
|     |            |                | Unallocated (Universal) Shelf, |
|     |            |                | ADRs/ADSs, Face Amount         |
|     |            |                | Securities, Other.             |
+-----+------------+----------------+--------------------------------+
| 52  | Amount     | 250,000        | Number of units being          |
|     | being      |                | registered                     |
|     | registered |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 53  | Proposed   | 10.0123        | Dollar value per unit          |
|     | maximum    |                |                                |
|     | offering   |                | (0 - 999,999,999,999.9999).    |
|     | price per  |                |                                |
|     | unit       |                |                                |
+-----+------------+----------------+--------------------------------+
| 54  | Proposed   | 2,500,000.00   | Computed product if both       |
|     | maximum    |                | optional values for Proposed   |
|     | aggregate  |                | amount being registered and    |
|     | offering   |                | Maximum offering price per     |
|     | price      |                | unit are provided; otherwise,  |
|     |            |                | total dollar amount of the     |
|     |            |                | security. Even if the value is |
|     |            |                | computed the filer can         |
|     |            |                | override                       |
|     |            |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 55  | Total      | 2,500,000.00   | Computed total of Proposed     |
|     | offering   |                | maximum aggregate offering     |
|     |            |                | price for all rows provided    |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 56\ | Fee Basis  | 30,000,000     | For transactional submissions  |
| *\* |            |                | only. Total amount for certain |
|     |            |                | submission types (the amount   |
|     |            |                | on the filing fee is based     |
|     |            |                | pursuant to Exchange Act Rule  |
|     |            |                | 0-11). Refer to Note 1 after   |
|     |            |                | this table (0 -                |
|     |            |                | 999,999,999,999.99).           |
+-----+------------+----------------+--------------------------------+
| 5   | Late       | Checkbox       | Activates the Number of Days   |
| 7\* | submission |                | Late, Total fee, Estimated     |
|     | flag       |                | interest, and Rate fields.     |
+-----+------------+----------------+--------------------------------+
| 5   | Number of  | 240            | Number of calendar days by     |
| 8\* | Days Late  |                | which the submission is        |
|     |            |                | overdue; maximum value is      |
|     |            |                | 9999.                          |
+-----+------------+----------------+--------------------------------+
| 5   | Itemize    | Checkbox       | Requests itemization of sales  |
| 9\* |            |                | entries                        |
+-----+------------+----------------+--------------------------------+
| 6   | Series     | Series A       | Investment Company Series name |
| 0\* |            |                | This field allows up to 40     |
|     |            |                | characters.                    |
+-----+------------+----------------+--------------------------------+
| 6   | Sales      | 1,999,999.00   | Proceeds of sales of shares.   |
| 1\* | Proceeds   |                | See Note 2 that follows this   |
|     |            |                | table.                         |
|     |            |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 6   | Redeemed   | 9,999          | Redeemed value of shares.      |
| 2\* | Value      |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 6   | Net Value  | 1,990,000.00   | Calculated net value of shares |
| 3\* |            |                | (Sales Proceeds -- Redeemed    |
|     |            |                | value) (read-only field).      |
+-----+------------+----------------+--------------------------------+
| 6   | Fee        | 497.50         | Calculated fee based upon the  |
| 4\* |            |                | net value of shares (read-only |
|     |            |                | field).                        |
+-----+------------+----------------+--------------------------------+
| 65  | Fee Rate   | .000250 or 2.5 | Current fee rate for Offering, |
|     |            | %              | Transactional, Flat, or Sales  |
|     |            |                | Shares Submissions as read     |
|     |            |                | from the Fee Rate Table        |
|     |            |                | downloaded from the Filer Web  |
|     |            |                | (read-only field).             |
+-----+------------+----------------+--------------------------------+
| 66  | Fee Rate   | 12/21/2000     | Effectiveness date of the Fee  |
|     | as of Date |                | rate displayed (read-only      |
|     |            |                | field).                        |
+-----+------------+----------------+--------------------------------+
| 6   | Estimated  | 2.50           | Calculated amount of interest  |
| 7\* | interest   |                | owed due to filing late        |
|     |            |                | (read-only field).             |
+-----+------------+----------------+--------------------------------+
| 6   | Rate       | .0006 or 6%    | Current interest rate for late |
| 8\* |            |                | filing as read from the Fee    |
|     |            |                | Rate Table downloaded from the |
|     |            |                | Filer Web (read-only field).   |
+-----+------------+----------------+--------------------------------+
| 69  | Total Fee  | 625.00         | For offerings, sales shares    |
|     |            |                | and transactional submissions: |
|     |            |                | computed product of Total      |
|     |            |                | offering times the fee rate.   |
|     |            |                | (read-only field).             |
+-----+------------+----------------+--------------------------------+
| 70  | Total Fee  | 1250           | Value of the Fee Offset Total  |
|     | Offset     |                | from the Fee Offsets page      |
|     | from Fee   |                | (read-only field).             |
|     | Offset     |                |                                |
|     | page       |                |                                |
+-----+------------+----------------+--------------------------------+
| 71  | Fee due    | 625.00         | Calculated fee due (read-only  |
|     |            |                | field).                        |
+-----+------------+----------------+--------------------------------+

\* Sales shares submission field.

\*\* Transactional submission field.

**Notes:**

1)  When you prepare submission types PREM14A, PREM14C, PRER14A,
    PRER14C, SC 13E1, SC 13E1/A, SC 13E3, SC 13E3/A, SC13E4F, SC13E4F/A,
    SC14D1F, SC14D1F/A, SC TO-I, SC TO-I/A, SC TO-T, and SC TO-T/A,
    enter the transactional amount (i.e., the amount on which the filing
    fee is based pursuant to Exchange Act Rule 0-11) in the Fee Basis
    field.  When submitting submission types PREM14A and PREM14C, use
    the Fee Basis field in the same manner, unless the filing fee is not
    based upon the amount of the transaction because it is for the sole
    purpose of changing your address (Exchange Rule Act 0-11(c)(1)(ii)
    or because the filer is an investment company).  In this case, you
    should not enter an amount in the Fee Basis field. When submitting
    submission types SC 13E3, SC TO-I, SC TO-T, SC13E4F, or SC14D1F a
    positive Fee Basis must be provided. Otherwise the Fee Basis field
    can only be a positive number or zero.

2)  When you submit an amendment under Rule 24F-2 under the Investment
    Company Act of 1940 to report a change in the total offering amount
    (submission type 24F-2NT/A), you should report only incremental
    INCREASES in SALES PROCEEDS or REDEEMED VALUE. These values can only
    be a positive number or zero. Report negative values as zero. For
    24F-2NT, the value for Sale Proceeds is the value reported in Form
    24F-2, Item 5(i).

3)  When you amend a Securities Act registration statement to report a
    change in the Offering Amount field, you should report
    [only]{.underline} incremental additions to the offering amount as
    the value(s) for the Amount being registered and Proposed maximum
    offering price per unit fields or the Proposed maximum aggregate
    offering price field.

The calculation of fees in the EDGARLink application occurs whenever the
value of a fee-related field changes. The fee related fields are located
on the Fee Offset Information page and the Fee and Offering Information
page. The filer entered fields used in calculating a fee are the Amount
field(s) (Offset page) and the Amount being registered, the Proposed
maximum offering price per unit and the Proposed maximum aggregate
offering price fields, Sale Proceeds and Redeemed value or Fee Basis
(Offering page).

On the Offset page, the read-only Fee Offset Total field contains the
sum of the Amount field(s) in each offset row. This value is updated
whenever an Amount field value is changed for one or more fee offsets.

On the Offering Information page the read-only Total Offering field
contains the sum of the Proposed maximum aggregate price field(s) in
each Offering row. The Fee Rate and Fee Rate as of Date fields are
read-only fields displaying the information for Offerings from the Fee
Rate Table file downloaded from the Filer web. The Total fee field
(read-only) is the product of the Total Offering and Fee Rate fields,
the sum of the Shares Information fees or the product of the Fee Basis
and Fee Rate fields. The Total offset from Fee Offset page (read-only)
displays the Fee Offset Total value from the Fee Offsets page. The Fee
Due field is the calculated fee for this submission.

### Fee and Offering Information Page for Form 24F-2 Submissions

The following screen is only for Form 24F-2 submissions and amendments.

![](media/image61.png){width="5.584027777777778in"
height="3.6069444444444443in"}

Figure 5‑34: Sales Shares Submission Fee and Offering Information Page

To add Sale proceeds, Redeemed Value fields, click on the Itemize button
and click on the \[Add Another Line\] button.

Fee and Offering Information Page for Transactional Submissions

The following screen is only for transactional submissions.

![](media/image62.png){width="5.622222222222222in"
height="2.9472222222222224in"}

Figure 5‑35: Transactional Submission Fee and Offering Information Page

## Modules and Segments

There are two types of modules and segments:

-   Type 1

-   Type 2

Type 1 modules or segments are portions of documents. Type 1 modules and
segments are positioned within a submission document using the
\<MODULE\> and \<SEGMENT\> tags. A Type 2 module or segment is one
complete document unto itself. The EDGAR system continues to store
modules until you remove them or reach the space limit; see Delete
Module section in Chapter 6. Segments are time sensitive. EDGAR removes
them after six days. The preparation of modules and segments and
procedures on referencing Type 1 modules and segments are discussed in
Chapter 4 and referencing Type 2 modules and segments are discussed in
the previous section. In this section, we discuss how to submit the two
different types of modules and segments.

Both Type 1 and 2 modules and segments should have unique
[filenames]{.underline} and [module]{.underline} and
[segment]{.underline} [names]{.underline}.

**Caution:** You may not include hyperlinks in either modules or
segments. However, a Type 2 module or segment can include a graphic
(**\*.jpg** or **\*.gif** ) or PDF document.

### Type 1 Modules and Segments

Type 1 modules and segments are portions of a document rather than
attachments like Type 2 modules and segments and are referenced within
your submission document as described in Chapter 4. Creating Type 1
modules and segments is not much different from creating a submission:

1.  Create your Type 1 module or segment document as described in
    Chapter 4.

2.  Create a module or segment submission using the Module/Segment
    template in Modernized EDGARLink as described later in Section
    4.6.2.1.

3.  For the Type field, select \"Type 1.\"

4.  Transmit the Type 1 module or segment using the Transmit Live Filing
    procedures described later in Section 4.11. If your live filing is
    accepted, EDGAR will index and store your module or segment.

Your modules or segments must have been created, transmitted, accepted,
and indexed by EDGAR before you are able to reference them within a
submission document. Modules and segments are stored on EDGAR and
indexed by your CIK. Other CIKs can reference your modules, but they
must have the pertinent information: CIK, CCC, module name. Modules must
be removed from EDGAR by the filing CIK, while EDGAR automatically
deletes segments; refer to Chapter 6 for Module and Segment maintenance.
When EDGAR processes a submission referencing a Type 1 module or
segment, they are automatically included within the submission.

-   Multiple references to the same Type 1 module or segment will
    suspend the filing.

-   CIKs are restricted to a total of 10 modules or 1 MB of storage.

-   Segments are still stored for only six days before they are deleted.

-   Do not include Type 1 modules or segments in HTML format.

### Type 2 Modules and Segments

Type 2 modules and segments are complete documents and when EDGAR
receives your submission they are included at the bottom of your
submission. Preparation of EDGAR documents (which includes Type 2
modules and segments) is discussed in Chapter 4. Referencing Type 2
modules and segments is discussed in Section 4.5.10. Using the
Referenced Module/Submission List page allows you to add only Type 2
modules and segments in your submission. This assumes that the modules
or segments currently reside on EDGAR.

#### Module and Segment Template

Once you have created your module or segment document, you are ready to
prepare it for submission to EDGAR. Use the Module/Segment template
(Template Number 5) which is available on the Filing website,
(*https://www.edgarfiling.sec.gov*):

1.  Login to EDGAR.

2.  Open the Submission Template Download Options page.

3.  Open Template 5 by scrolling down the page and clicking on [Template
    5]{.underline}, or scrolling down the Submission Types list,
    clicking on either module or segment, and clicking the \[Get It\]
    button.

4.  Download the Module/Segment template to your computer.

5.  Open the template and enter your filer information in the
    appropriate fields:

-   Submission Type: "Module" or "Segment"

-   Filer CIK

-   CCC

For more information on Module and Segment Main page fields; see Table
5-10.

![](media/image64.png){width="5.6402777777777775in"
height="2.7055555555555557in"}

Figure 5‑36: Module/Segment Main Page

#### Attaching Module or Segment Document

To transmit your module or segment to EDGAR, use Template 5 and enter
your Filer information, as described in the previous section. When you
are ready to attach your module or segment to the template:

1.  From the Module/Segment Main page, click on the \[Documents\] button
    in the toolbar. The Module/Segment Documents page appears.

2.  Click on the \[Add Document\] button and the Attachments window
    appears, Figure 5-25. Attach the module(s) or segment(s) one at a
    time, as described in Section 4.5.8.1.

3.  Once your module or segment document(s) are attached, enter the
    module or segment reference name, a description of the document, and
    the type of document you are attaching. If you want the module or
    segment validated, click on the Validation check box.

-   If you are submitting a segment, you will need to enter the Master
    Segment CIK in the Master Seg CIK field.

4.  Enter Notification addresses on the Notification page as described
    in Section 4.5.9, validate your submission, save your Module/Segment
    template, and transmit it to EDGAR using the Filing website.

![](media/image66.png){width="5.757638888888889in"
height="1.5819444444444444in"}

Figure 5‑37: Attach Module/Segment List Page

Both Type 1 and 2 modules and segments are stored on EDGAR as documents
and are incorporated in your submission when your submission is
processed. Where the modules or segments appear in your submission
document depends upon where you reference the module or segment:

-   Type 1 module or segment is not a complete document and is
    referenced within a submission document text.

-   Type 2 module or segment is one complete document and is included in
    your submission.

For information on referencing Type 1 modules and segments, see Chapter
4; or Type 2 modules and segments, see Section 4.5.10. To transmit your
module or segment to EDGAR, see Section 4.11.

## Bulk Filing

In the Legacy EDGAR system you could transmit multiple submissions. In
Modernized EDGARLink you attach all the submissions (more than 1) in a
template called Bulk Filing, Template #6:

1.  Login to EDGAR, (*https://www.edgarfiling.sec.gov*).

2.  Click [Submission Templates]{.underline}.

3.  Scroll down to Template 6, Bulk Submission.

4.  Download the template; see Section 5.5.3.

5.  Open the Bulk Submission template in the EDGARLink Template Viewer.

![](media/image67.png){width="5.725in" height="1.9131944444444444in"}

Figure 5‑38: Bulk Submission Main Page

6.  Click on the \[Add Submission\] button. The Attachments window
    appears.

7.  Click on the \[Attach\] button. The Attach File window appears.

8.  Select the location of the submissions in the Look In: field.

9.  Select the submission by clicking on it and clicking on the \[Open\]
    button.

Repeat Steps 7-9 for all the submissions you are attaching.

10. Click on the \[Done\] button when finished.

The files you attached are listed on the Bulk Filing List page. Enter a
description for each of the files listed.

-   You can remove a file by clicking on the \[Remove Submission\]
    button; see Section 4.5.8.5.

-   You can view a submission by clicking on the \[View Submission\]
    button; see Section 4.5.8.7.

-   You can move the submissions up or down in the Bulk Filing List page
    by highlighting the submission file and clicking on the \[Move Sub
    Down\] or \[Move Sub Up\] button; see Section 4.5.8.3.

11. Save the Bulk Filing on your computer.

If you have many bulk filings, you may want to use a unique name so you
can reuse the blank Bulk Filing template.

Transmit the Bulk Filing using the Transmit Bulk Filing Link on the
EDGAR Filing website, (*https://www.edgarfiling.sec.gov*); see Section
4.11.3.

[]{#section_4b .anchor}SECTION B \-- Preparing Submission Templates

## Saving Your Submission 

No matter what type of submission template you download: 10-K, SC-TO-C,
or module/segment, you should keep a blank copy of the template on your
computer. This blank copy allows you to compile a second submission or
module using the same downloaded template. In this section we instruct
you how to download templates from the Filing website and work with
Modernized EDGARLink.

### Using Modernized EDGARLink

Once you have saved the template to your computer (downloaded), you can
start Modernized EDGARLink and complete your template as described
earlier in this chapter. These directions assume that you have already
completed the submission documents, and are in the process of completing
the submission:

1.  Open the location of the template file using the Template Viewer
    icon on your desktop.

2.  Double click on the template you wish to open.

Your blank template appears. As with any computer file, you will want to
preserve your work as you complete it. In this case the file is your
submission and be sure to save it when it is completed.

If you need to complete more than one submission type, i.e., 10-Q and
8-K, you might use the same template more than once. Both the 10-Q and
8-K are located in Template 3. To avoid having to delete your 10-Q
information as well as remove the documents or change the notification
addresses, you can save the template using a unique name: **r10q99.xfd**
or **r8kfy98.xfd**, and reuse the blank template as often as you need:

1.  Click on the Save Form icon in the toolbar.

2.  When the Save Form window appears, enter a unique name in the File
    Name field.

3.  Click on the \[Save\] button.

**Note:** If you do not enter an extension, Modernized EDGARLink inserts
the **.xfd** extension to your filename.

Modernized EDGARLink saves the template using the name you entered. The
next time you create that submission, you can open the previous
submission template, edit the necessary changes, change the submission
documents, and resubmit the filing. Exit Modernized EDGARLink and you
are ready to transmit your submission.

## Validating Your Submission

Modernized EDGARLink validates your submission three ways:

-   Field Validation

-   Document Validation

-   Submission Validation

After successful validation of your submission, EDGAR should not
encounter any errors within the submission itself. Only EDGAR can
validate information outside the submission such as the CIK/CCC
combinations, referenced file numbers, or module/segment references.

### Field Validation

Modernized EDGARLink automatically checks the validity of your
information when you enter it in each field. For instance, if you enter
your CCC and forget to enter a special character, the field turns red,
and a help window appears describing the type of information that
belongs in the field. After you correct the field value, you must click
in another field to make the field return to normal color.

### Document Validation

Modernized EDGARLink checks submission documents on the Documents page.
EDGARLink ensures that your internal document tags match and that your
have entered the correct values for the tags. Your document is also
checked for non-ASCII characters and for correct line lengths.

Before you transmit your submission, you should validate your documents:

1.  Attach your submission document(s) as described above.

2.  To activate the Validation check box, click on it for each document
    you want validated.

3.  Click on the \[Doc Validation\] button.

Modernized EDGARLink processes your documents using the EDGAR document
rules, allowing you to check your documents before they are processed.
If there are no errors in your submission document, close the Document
Validation Results screen.

![](media/image68.wmf)

Figure 5‑39: Document Validation Results Window

If you encounter any errors in your documents, the Document Validation
Results window, Figure 5-39, lists the number of errors in your
document.

#### Correcting Submission Documents

Modernized EDGARLink allows you to correct your submission documents
before you transmit your submission to EDGAR. When you run the Document
Validation, the number of errors is displayed on the Validation Results
screen. To see a detailed list of document errors, click on the document
name that contains errors and click on the \[View Document Results\]
button; the document name appears in the field at the bottom of this
window. The Document Validation window appears, Figure 5-40.

If you are checking N-SAR documents, such as submission types NSAR-A,
NSAR-B, NSAR-AT, NSAR-BT, or an associated amendment, you must return to
the N-SAR software to correct any errors.

![](media/image69.wmf)

Figure 5‑40: Document Validation Window

Use the list on the bottom of the Document Validation window to correct
all the errors within the document displayed in the top of the window.
Once you have corrected the errors, save the document:

1.  Click on the File menu.

2.  Click on the Save As\... option.

3.  The Save As Dialog window appears. This allows you to save the file
    you just edited. The changes made in the Document Validation Window
    are not reflected in the submission or in your original submission
    document file.

4.  Choose a location and enter a name in the File name: field.

![](media/image70.png){width="5.597916666666666in"
height="3.5965277777777778in"}

Figure 5‑41: Save As Dialog Window

If you save the corrected file to the location of the original
submission document file with the same name, the original submission
document file is replaced. You can then replace the current incorrect
document within the submission (see Step 6) rather than having to delete
the old submission document and attach the new submission document.

5.  Click on the \[Save\] button.

Modernized EDGARLink saves the file in the directory where the
submission file is located on your hard drive.

6.  Reattach the corrected document before you transmit your submission;
    see Section 4.5.8.6.

### Submission Validation

After you have completed your submission, attached and validated the
individual submission documents, and referenced any modules or segments,
you are ready to validate your submission:

1.  Open the submission you want to validate.

2.  Click on the \[Submission Validation \] button. The Submission
    Validation Results window appears.

![](media/image71.wmf)

Figure 5‑42: Submission Validation Results Window

Modernized EDGARLink processes your submission using the same rules that
EDGAR does. After validating your submission, a window appears listing
the errors that your submission and the attached documents contain. To
see a detailed list of document errors, click on the document name that
contains errors and click on the \[View Document Results\] button; the
document name appears in the field at the bottom of this window. The
Document Validation window appears, Figure 5-40. After correcting those
errors, you should re-save your submission, and prepare to transmit.

## Editing Your Submission

When you run the validation, the errors you have may be of two kinds:
errors in the submission itself or errors in the submission document(s).
For a list of errors, see Appendix D. To correct errors in your
submission:

1.  Close the Submission Validation Results window and return to your
    submission template.

2.  Correct any errors or warnings listed in the top frame of the
    Submission Validation Results window by editing the text in the
    field.

3.  Save your submission and validate it again.

If there are errors in your attached documents, the errors or warnings
appear in the bottom frame of the Submission Validation Results window.
Click on the document name that contains errors, click on the \[View
Document Results\] button, and correct your document(s) as described
above. If you make any changes in the attached documents in this window,
you must save the document, and replace the submission document file
with the updated file, see Section 4.9.2.1.

### Submission Errors

Errors in your submission might consist of blank required fields or
invalid text within fields. When Modernized EDGARLink reports your
errors, you can open the Modernized EDGARLink page with the error, and
correct the entry. A list of fields and sample entries is listed in
Appendix B.

### Document Errors

Errors in your document might consist of improper Table tags. To correct
any errors in your document, open your original document (e.g., word
processor), correct the errors, save the document in the appropriate
format (ASCII or HTML), and replace the document in your submission.
These processes are detailed in Section 4.5.8.3.

If you are checking N-SAR documents, such as submission types NSAR-A,
NSAR-B, NSAR-AT, NSAR-BT, or an associated amendment, you must return to
the N-SAR software to correct any errors.

### Signing Submissions Digitally 

Signing your submissions digitally adds an additional level of security
to your submission. Digitally signing your submission requires that you
have a digital certificate, which may be purchased from a private
vendor. Signing your submission digitally signals your approval of the
submission and prevents any changes to your submission once you have
signed your submission.

#### Digital Signatures

To use a signature for your submissions:

1.  Obtain or subscribe to a digital certificate.

2.  Open or complete the submission you want to digitally sign.

3.  Click on the \[Signature\] button, Figure 5-22, and the Digital
    Signature Viewer Window appears, Figure 5-43.

![](media/image72.png){width="4.602777777777778in"
height="3.4340277777777777in"}

Figure 5‑43: Digital Signature Viewer Window

-   If you have more than one digital signature you should select the
    digital signature certificate you want to use by clicking on it.

4.  Click on the \[Sign\] button. Your submission now has your digital
    signature.

![](media/image73.png){width="4.6819444444444445in"
height="3.4930555555555554in"}

Figure 5‑44: Digital Signature Viewer Window with Digital Signature

5.  Click the \[OK\] button. The \[Signature\] button on your submission
    appears with the certificate holder's name and e-mail address.

![](media/image74.png){width="3.348611111111111in"
height="0.6472222222222223in"}

Figure 5‑45: Digitally Signed Signature Button

Your submission is saved as a read-only file and you cannot update the
information without having to digitally resign your submission.

If you are having problems with digitally signing your submissions,
please perform these functions:

-   Make sure you are using the latest version of your browser.

-   Close your submission, reopen it, and try to digitally sign it
    again.

-   Install the location of your certificate in the Modernized EDGARLink
    template preferences:

1.  From the open submission template, click on the \[Preferences\]
    button.

2.  Click on the \[Advanced\] button.

3.  Enter the location of the certificate in the Digital Certificate
    Identity Filter: field.

-   To find the location of your digital certificate search your hard
    drive using Windows Explorer for all **\*.db** files. When you find
    the name of your certificate, record the location and enter it in
    the field above.

[]{#section_4c .anchor}

SECTION C \-- Transmitting Submissions to EDGAR

## Transmissions to EDGAR 

All the templates discussed in this chapter including N-SAR can be
transmitted to EDGAR one of three ways:  Internet, direct dial (PPP), or
Leased Line.  

### Transmitting Single Submissions

When your submission has been compiled and validated, you can transmit
your submission. This process instructs you how to transmit a LIVE
filing:

1.  Login to EDGAR using the *https://www.edgarfiling.sec.gov* website;
    see Chapter 3.

2.  Click on [Transmit]{.underline}. The Transmit Submission page
    appears.

3.  Click on [Transmit as a LIVE Submission]{.underline}.

![](media/image75.png){width="4.815277777777778in"
height="3.6131944444444444in"}

Figure 5‑46: Transmit Live Submission Page

The Transmit Single LIVE Submission page appears with a warning stating
that any information contained in the LIVE submission is subject to be
disseminated immediately.

**Note:** If you do not want to transmit a LIVE submission, click on the
\[Close\] button on the browser window.

**Important:** If you selected the \"Test\" radio button on the Main
page of your submission, EDGAR will process your submission as a Test
submission, even if you select Transmit LIVE submission. You must open
your submission, and select the \"Live\" radio button on the Main page.

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

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

![](media/image76.png){width="4.4375in" height="2.75in"}

Figure 5‑47: Transmit Live Submission File Upload Window

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

6.  Click on your submission.

7.  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:

8.  Click on the \[Transmit LIVE Filing\] button.

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

#### Transmission Status 

Modernized EDGARLink has a transmitting indicator that appears in the
bottom pane of your browser window. While EDGARLink is transmitting your
submission 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. As
with Legacy EDGARLink, this does not mean your submission has been
accepted. It means your submission has been transmitted. You can find
out the status of your submission one of two ways:

-   Through e-mail

-   By performing a Submission query on the Filing website. For more
    information on Submission queries; see Chapter 6.

### Transmitting Modules and Segments

Transmitting modules and segments to EDGAR uses the same process as
transmitting submissions. This procedure assumes that you have created
your Type 1 or Type 2 module or segment document (Chapter 4) and
compiled it using the Module/Segment template (Section 4.6.2.1). If you
need further assistance please contact our Filer Support Staff at (202)
942-8900.

### Transmitting Bulk Filings

After you have created a Bulk Filing; see Section 4.7, you can transmit
the bulk filing via the Filing website,
(*https://www.edgarfiling.sec.gov*).

1.  Login to EDGAR.

2.  Click on [Transmit]{.underline}.

3.  Click on [Transmit LIVE Bulk Submission]{.underline}.

The Transmit Bulk LIVE Submission page appears with a warning announcing
that any information contained in a live submission is subject to be
disseminated immediately.

**Note:** If you do not want to transmit a live submission, click on the
\[Close\] button on the browser window.

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

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

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

6.  Click on your bulk submission.

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

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

8.  Click on the \[Transmit LIVE Bulk Filing\] button.

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

### Test Submissions

Test submissions allow you to transmit a submission in a test mode. The
filing will be processed in a similar manner as live filings EXCEPT:

-   It will not be disseminated

-   Modules and segments will not be stored

-   Some items may not be checked

-   Login-CIK filers may access a requested Return Copy

-   There are no fees; however, EDGAR warns you if you have insufficient
    funds in your account

There are two ways to designate test filings:

-   Activate the Test Filing radio button on the Main page of your
    submission before transmitting your submission

-   Transmit a filing, single or bulk, as a test filing via the Filing
    website

If you choose test either in the template or on the Filing website, your
submission will be treated as a test filing.

#### Transmitting Test Submissions

Transmitting test submissions, either single or bulk, works the same as
transmitting live submissions, single or bulk.

To transmit a Single Test Filing, click on [Transmit as a Test
Submission]{.underline}. Follow the directions in Section 4.11.1.

To transmit a Bulk Submission Test Filing, click on [Transmit as a Test
Bulk Submission]{.underline}. Follow the directions in Section 4.11.3.

[]{#section_4d .anchor}SECTION D \-- Getting Help

## Filing Website Help

When you are on the Filing website and are using the Internet, there are
links that provide assistance:

-   General Help

-   

-   SEC Rulemaking

-   Fee Information

-   Company Search

**Note:** When using direct dial, you will not be redirected to other
Internet sites. However, you may use the General Help function.

Each of these help sites is discussed in detail in Chapter 3.

### Modernized EDGARLink Help

When you are using Modernized EDGARLink, there are two types of help
available:

-   Screen-Level Help

-   EDGAR Filing website Help

Both of these assist you in creating a submission.

You can access screen-level help by clicking on the \[Help\] button in
Modernized EDGARLink.

You can access the Filing website by clicking on the \[EDGAR Web Site\]
button, logging on to EDGAR, and clicking on [General Help]{.underline}.

# Additional Modernized EDGARLINK Features

The previous chapters discussed preparing, compiling, and transmitting
submissions. Modernized EDGARLink returns a submission copy and performs
queries as well.

## Accessing Submission and Company Information

You can access submission and company information on the Modernized
EDGAR Filing website, (*https://www.edgarfiling.sec.gov*):

1.  Login to EDGAR; see Chapter 3.

2.  Click on [Retrieve/Edit Data]{.underline}.

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.

This page verifies that you have access to retrieve or edit information
on the EDGAR system.

![](media/image13.png){width="5.188888888888889in"
height="2.808333333333333in"}

Figure 6-1: Retrieve/Edit Data Page

The next screen is the Retrieve/Edit Company and Submission Data page,
which is shown in Figure 6-2. yYou can access the following functions
from this page:

-   Retrieve Submission Information

-   Retrieve Company Information

-   Retrieve Module/Segment Information

-   Retrieve Return Copies

-   Change Login Password or CCC

-   Enter Another CIK/CCC

You can use any of these functions to update your company information,
CCC, or password via the Filing website.

![](media/image77.png){width="5.6125in" height="5.141666666666667in"}

Figure 6-2: 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 that
login CIK. 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}. The Retrieve
    Submission Information page appears.

![](media/image78.png){width="5.944444444444445in"
height="4.055555555555555in"}

Figure 6-3: Retrieve Submission Information Page

2.  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.

3.  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 doesn't retrieve any submissions,
you can click on the \[Back\] button and enter different information.

![](media/image79.png){width="5.182638888888889in"
height="3.5409722222222224in"}

Figure 6-4: 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. 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/image80.png){width="5.211111111111111in"
height="3.546527777777778in"}

Figure 6-5: Submission Notification Page

## Retrieve Company Information

Another feature in EDGAR is the ability to retrieve and update your
company information from the EDGAR Filing 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/image81.png){width="4.404861111111111in"
height="4.220138888888889in"}

![](media/image82.png){width="4.374305555555556in" height="4.21875in"}

Figure 6-6: 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 that
only the information pertinent to you based upon your filer attributes
(Filer Type and Company/Individual indicator) will be displayed. For
example, if you are a "Filing Agent" or "Training Agent" the Filer
Information section will not be displayed.

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

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

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.

-   Note that only the information pertinent to you based upon your
    filer attributes (Filer Type and Company/Individual indicator) will
    be displayed. For example, if you are a "Filing Agent" or "Training
    Agent" the Filer Information section will not be displayed.

-   On this screen, required fields are indicated by an asterisk (\*).
    If you do not fill in all required fields, you will be prompted with
    an error upon submission.

![](media/image83.png){width="3.673611111111111in"
height="3.4229166666666666in"}

![](media/image84.png){width="3.6590277777777778in"
height="3.1493055555555554in"}

![](media/image85.png){width="3.692361111111111in"
height="1.645138888888889in"}

Figure 6-7: Edit Company Information Page (Top)

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

-   If you want to change your Company Name, the company name may be
    modified by the software to meet the EDGAR conformance standards.
    These standards can be accessed by clicking on the link in the note
    above the Company Name field. Note that you will be prompted with
    these changes before you actually submit them.

-   If you want to change one of your addresses to be the same as your
    Mailing Address, select the "same as" checkbox next to the
    appropriate address section. This will clear out the address
    currently in that section and make it the same as your mailing
    address upon submission.

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

6.  Your changes appear on the Edit Company Information Confirmation
    page. If your company name is conformed, a pop-up dialog indicating
    your entered company name and the EDGAR conformed company name will
    appear as a warning.

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

![](media/image86.png){width="4.404861111111111in"
height="1.8909722222222223in"}

Figure 6-8: Edit Company Information Confirmation Page

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

8.  The Edit Company Information Acknowledgment page appears and
    confirms your changes. All changes to your company information are
    made immediately except for changes to your company\'s name. Filer
    Support staff will review any changes 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.

![](media/image87.png){width="4.404861111111111in"
height="1.4180555555555556in"}

Figure 6-9: Edit Company Information Acknowledgment Page

> 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 Edit Company Information
> Acknowledgment page.

## Retrieve Module/Segment Information

When you are creating a submission and want to include a reference to a
module or segment, you can verify that it is residing on EDGAR by using
the Retrieve Module and Segments page on the Filing website:

1.  Login to EDGAR and access the Retrieve/Edit Company and Submission
    page, refer to Section 6.1.

2.  Click on [Retrieve Module/Segment Information]{.underline}.

3.  The Module/Segment Information page appears. Click on one of the two
    links to access the module or segment information page:

-   [Retrieve Module Information]{.underline}

-   [Retrieve Segment Information]{.underline}

![](media/image88.png){width="5.93125in" height="2.8270833333333334in"}

Figure 6-10: Module/Segment Information Page

### Module Information

When you access the Module Information page by clicking on [Retrieve
Module Information,]{.underline} EDGAR displays a list of all the
modules currently residing on EDGAR for your CIK. The list contains the
names and dates the modules were posted.

![](media/image89.png){width="5.720138888888889in"
height="3.6909722222222223in"}

Figure 6-11: Module Information Page

Use your browser's print function to print this list for future
reference in your submission documents, or reference in the
Module/Segment page of Modernized EDGARLink.

**Note:** You cannot view the contents of a module or segment from this
page.

#### Deleting Modules

Because modules are stored on EDGAR indefinitely, from time to time you
may need to update modules on EDGAR. To replace a module, delete the
existing module, and then transmit the new module with the same name.
For transmitting modules, see Chapter 5.

1.  Login to EDGAR and access the Module/Segment Information page, see
    Section 6.3.

2.  Click on [Retrieve Module Information]{.underline}. The Module
    Information page appears.

3.  Click on the \[Yes\] button at the bottom of this page to open the
    Delete Module page.

On the Delete Module page, a list of your modules is displayed in the
Select Module to Delete list.

![](media/image90.png){width="5.665972222222222in"
height="2.8118055555555554in"}

Figure 6-12: Delete Module Page

4.  Scroll down the list and select the module you want to delete by
    clicking on it.

5.  Click on the \[Delete Module\] button.

The Module Delete Confirmation page appears listing the module name and
confirming you want to delete the listed module from EDGAR.

![](media/image91.png){width="5.720138888888889in"
height="2.1645833333333333in"}

Figure 6-13: Module Delete Confirmation Page

6.  Click on the \[Confirm Module Deletion\] button to delete the
    module.

-   Click on the \[Cancel Changes\] button to cancel the deletion, and
    return to the Company and Submission Information Retrieval page.

The Delete Module Results page appears confirming your module has been
deleted. Return to the Delete Module page to remove any additional
modules. Once your module has been deleted from EDGAR, you cannot
restore it. You will have to prepare and resubmit the module using the
Module/Segment template; see Chapter 5.

![](media/image92.png){width="5.65in" height="0.9111111111111111in"}

Figure 6-14: Delete Module Results Page

### Segment Information

Because segments are stored on EDGAR for only six (6) business days, you
do not need to delete them. However, you can check to verify that a
segment is still residing on EDGAR:

1.  Login to EDGAR and access the Module/Segment Information page, see
    Section 6.3.

2.  Click on [Retrieve Segment Information]{.underline}. The Segment
    Information page appears with a list of all the segments related to
    your CIK.

![](media/image93.png){width="5.845138888888889in"
height="3.9923611111111112in"}

Figure 6-15: Segment Information Page

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

This page displays the Segment Name and the Receipt Date. Remember you
have six business days from the time EDGAR receives your segment to
reference it in your submission. If you do not use the segment within
six business days, you will have to resubmit it; see Chapter 5.

## Return Copy Support

To receive a requested Return Copy in EDGARLink, you check a box on the
Main page. This check box places a \<RETURN COPY\> tag in your
submission automatically and EDGAR posts a copy of your accepted
submission on the Filing website. You can retrieve the requested Return
Copy only if you activate the requested Return Copy check box.

### Requesting a Return Copy

While you are creating your submission, there is a Return Copy check box
on the Main page of Modernized EDGARLink.

![](media/image94.png){width="2.472916666666667in"
height="0.6131944444444445in"}

Figure 6-16: Requested Return Copy Check Box

Activating this check box insures that you can download a Return Copy of
your accepted submission. To activate this check box:

-   Click the blank square once. A check appears in the block,
    indicating that it is activated.

To turn the Return Copy off, deactivate the check box by clicking on it
once.

If you transmit a Test submission to EDGAR, only the Login-CIK can
access both Accepted or Suspended submission requested Return Copy.

If you transmit a **Live** submission to EDGAR, only the Primary Filer
CIK can access the accepted requested Return Copy. Suspended **Live**
submission requested Return Copies are not available to any registrants.

If you transmit a Live module to EDGAR and want to receive a requested
Return Copy of your indexed module, you must reference the Module in a
test submission and activate the Return Copy check box.

### Retrieve Return Copies 

EDGAR now allows you to access your requested Return Copy using the
Filing website, (*https://www.edgarfiling.sec.gov*):

1.  Login to EDGAR; see Chapter 3.

2.  Click on [Retrieve/Edit Data]{.underline}.

3.  The Retrieve/Edit Data page appears and prompts you for your CIK and
    CCC information; see Section 5.1.

This page verifies that you have rights to access the requested Return
Copy.

4.  When the Company and Submission Information Retrieval page appears,
    Figure 6-2, click on the [Retrieve Return Copies]{.underline}. The
    Return Copy Information page appears with a list of submissions
    associated with your CIK.

![](media/image95.png){width="5.475694444444445in"
height="4.1090277777777775in"}

Figure 6-17: Return Copy Information Page

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

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

![](media/image96.png){width="5.65in" height="2.3368055555555554in"}

Figure 6-18: Return Copy Download Page

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

![](media/image97.png){width="5.652083333333334in"
height="2.2555555555555555in"}

Figure 6-19: Return Copy Download Confirmation Page

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

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

**Note:** Requested Return Copies are stored on the Filing 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.

## Series and Classes (Contracts) Information

Investment company filers are responsible for entering Series and
Classes (Contracts) information using the Enter Series and Classes
(Contracts) Information screen in order to obtain Series and Class
(Contract) identifiers. The Commission has proposed to require the
inclusion of Series and Class (Contract) identifiers in designated
future filings in a future anticipated EDGAR Release. Please see
Appendix J, Series and Classes (Contracts) Information for more details.

## 

2.  
3.  

## 

### 

### 

### 

### 

### 

## 

### 

### 

### 

### 

### 

## 

## 

## Change Login Password or CCC

The Change Login Password or CCC option has a page for you to select
either of two options as shown in Figure 6-24:

-   Change Password

-   Change CCC (CIK Confirmation Code)

Click on the Change Login Password or CCC option on the Retrieve/Edit
Data page, and this page will appear.

![](media/image15.png){width="5.502777777777778in"
height="3.189583333333333in"}

Figure 6‑24: Change Company Password or CCC Page

Your EDGAR password is good for only twelve (12) months. Be sure you
change your password on the Filing website before it expires.

### Changing Your Password

1.  Login to EDGAR and access the Change Company Password or CCC page.

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

    Figure 6‑25: 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/image19.png){width="5.9319444444444445in"
    height="0.7166666666666667in"}

    Figure 6‑26: Change Password Results Page

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

### Changing Your CCC (CIK Confirmation Code)

You can change your CCC at anytime.

To change your CCC:

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

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

    ![](media/image16.png){width="5.502777777777778in"
    height="3.86875in"}

    Figure 6‑27: 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 Filing website. If you exit the
site and try to login again, you must use the new CCC.

![](media/image17.png){width="5.511805555555555in" height="0.84375in"}

Figure 6‑28: 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.

## Logging in with (Enter) 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, Figure 6-2,
    click on [Enter Another CIK/CCC]{.underline}. The Retrieve/Edit Data
    login page appears, Figure 6-1.

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

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

# PREPARING SUBMISSION DOCUMENTS WITHOUT MODERNIZED EDGARLink

## Reduced Content Documentation

Preparing a filing without using Modernized EDGARLink requires working
knowledge of XFDL. The Modernized EDGARLink version converts all
submissions to Extended Forms Definition Language (XFDL). XFDL forms are
accepted by EDGAR, processed, and indexed into our databases. If you
still want to prepare your submission without using the EDGARLink
application, you must use our reduced content specification document. It
is located on our website:

> [*http://www.sec.gov/info/edgar.shtml*](http://www.sec.gov/info/edgar.shtml)

On the above listed page, there are links to the Reduced Content
Document and Reduced Content examples.

# 

# 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*)**

For Modernized EDGAR and EDGARLink, we have expanded the options that
can be used with HTML, including 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 and
unofficial PDF counterparts, are attached to submissions and submitted
as part of a submission via the Internet, or direct transmission (PPP or
Leased Line).

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. Please note that 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

-   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:
>
> \[Maximum 32 characters (including suffix); use "a-z" characters
> (lower case, only), 0-9 (but **NOT** for the first character), no
> spaces or special characters, at most one '.', '-', or '\_' char, and
> the extension must be **\*.htm**, **\*.txt**, **\*.pdf**, **\*.fil**,
> **\*.gif**, **\*.jpg**\]
>
> **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, but if an error is found
    you must use your HTML authoring tool to edit your documents.

-   Always review your submission documents separately through a browser
    before you 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 a 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.

Modernized EDGARLink attaches HTML documents and graphics to a
submission in the same manner as it attaches an ASCII/SGML document. See
Chapters 4 and 5 for instructions on how to assemble submissions using
Modernized EDGARLink.

## 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 D 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 9.3.

## 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. Please note that 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 1/4          BC        &#188;         &frac14;        ¼

  fraction 1/2          BD        &#189;         &frac12; &half; ½

  fraction 3/4          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. Please
note that 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.

[]{#__RefHeading___Toc68080381 .anchor}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**

> 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
> ending redline tag (\</R\>). In addition, do not use font tags within
> a set of redline tags.
>
> 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\>

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. In
    order to verify EDGAR acceptance of your submission, you should
    always error-check your submission through EDGARLink or by
    submitting a TEST version of your submission to EDGAR before you
    submit your LIVE version.

-   Your submission, including all attached documents, must not exceed
    100 MB. Files containing HTML material may be large and 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.

-   Modernized 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. Please note that 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.

-   Please download and install the EDGARLink software to see how
    submission header data is entered and how documents are attached.

**APPENDIX A**

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

This Appendix provides tables listing all submission types accepted by
EDGAR. Use this Appendix to find a description of EDGAR submission types
and to identify the templates used to recognize different submission
types.

**A.1 How Tables are Organized**

The tables are organized by the Act under which they are used. Each
table has four headings: Filing Type; Description; Submission Type; and
Appendix B Template Number.

**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.

**A.1.4 Template Number**

The Template column shows the template number as recognized by EDGAR.

**APPENDIX A**

**Submission Types Accepted for Electronic Filing**

**Table of Contents**

**Table Page**

TABLE 1 Securities Act Submission types Accepted by EDGAR [3](#table_1)

TABLE 2 Securities Exchange Act - Proxy Materials and Information
[10](#table_2)

Statements Filed Pursuant to Section 14 Submission types Accepted

by EDGAR

TABLE 3 Securities Exchange Act - Registration and Report Submission
types [12](#table_3)

Accepted by EDGAR

TABLE 4 Williams Act Filing Submission types Accepted by EDGAR
[16](#table_4-1)

TABLE 5 Public Utility Holding Company Act Submission types Accepted by
[18](#table_5)

EDGAR

TABLE 6 Investment Company Submission types Accepted by EDGAR
[20](#table_6)

TABLE 7 Development Bank Submission types Accepted by EDGAR
[28](#table_8)

(These submission types are to be used ONLY by the Development Banks.)

TABLE 8 Correspondence Submission Types [28](#table_8)

[]{#table_1 .anchor}**TABLE 1. Securities Act Submission Types Accepted
by EDGAR**

+--------+--------------------------------------+----------+----------+
| Filing | Description                          | Su       | Template |
|        |                                      | bmission | Number   |
| Type   |                                      | Type     |          |
+========+======================================+==========+==========+
| F-1    | Registration statement for certain   | F-1      | 1        |
|        | foreign private issuers:             |          |          |
|        |                                      | F-1/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | POS AM   | 3        |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| F-1MEF | A new registration statement filed   | F-1MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form F-1.         |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| F-2    | Registration statement for certain   | F-2      | 1        |
|        | foreign private issuers:             |          |          |
|        |                                      | F-2/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | POS AM   | 1        |
|        | Pre-effective amendments             |          |          |
|        |                                      | F-2D     | 1        |
|        | Post-effective amendments            |          |          |
|        |                                      | F-2DPOS  | 1        |
|        | Registration of securities pursuant  |          |          |
|        | to dividend or interest              |          |          |
|        | re-investment plans:                 |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| F-2MEF | A new registration statement filed   | F-2MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form F-2.         |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| F-3    | Registration statement for specified | F-3      | 1        |
|        | transactions by certain foreign      |          |          |
|        | private issuers:                     | F-3/A    | 1        |
|        |                                      |          |          |
|        | Initial statement                    | POS AM   | 1        |
|        |                                      |          |          |
|        | Pre-Effective amendments             | F-3D     | 1        |
|        |                                      |          |          |
|        | Post-Effective amendments            | F-3DPOS  | 1        |
|        |                                      |          |          |
|        | Registration of securities pursuant  |          |          |
|        | to dividend or interest reinvestment |          |          |
|        | plans                                |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| F-3MEF | A new registration statement filed   | F-3MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form F-3.         |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| F-4    | Registration statement for           | F-4      | 1        |
|        | securities issued by foreign private |          |          |
|        | issuers in certain business          | F-4/A    | 1        |
|        | combination transactions:            |          |          |
|        |                                      | F-4 POS  | 1        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| F-4EF  | Auto effective registration          | F-4 EF   | 1        |
|        | statement for securities by certain  |          |          |
|        | foreign private issuers in           | F-4 EF/A | 1        |
|        | connection with certain business     |          |          |
|        | combination transactions:            | F-4 POS  | 1        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| F-4MEF | A new registration statement filed   | F-4MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form F-4.         |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| F-6    | Registration statement for American  | F-6      | 1        |
|        | Depositary Receipt shares that is    |          |          |
|        | not automatically effective upon     | F-6/A    | 1        |
|        | filing:                              |          |          |
|        |                                      | POS AM   | 1        |
|        | Initial statement                    |          |          |
|        |                                      | F-6EF    | 1        |
|        | Pre-effective amendments             |          |          |
|        |                                      | F-6 POS  | 1        |
|        | Post-effective amendments            |          |          |
|        |                                      |          |          |
|        | Filing to become effective           |          |          |
|        | immediately upon filing:             |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| F-7    | Registration statement for           | F-7      | 1        |
|        | securities of certain Canadian       |          |          |
|        | issuers offered for cash upon the    | F-7/A    | 1        |
|        | exercise of rights granted to        |          |          |
|        | existing security holders under the  | F-7 POS  | 1        |
|        | Securities Act of 1933:              |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| F-8    | Registration statement for           | F-8      | 1        |
|        | securities of certain Canadian       |          |          |
|        | issuers to be issued in exchange     | F-8/A    | 1        |
|        | offers or a business combination     |          |          |
|        | under the Securities Act of 1933:    | F-8 POS  | 1        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| F-9    | Registration of securities of        | F-9      | 1        |
|        | certain investment grade debt or     |          |          |
|        | investment grade preferred           | F-9 EF   | 1        |
|        | securities of certain Canadian       |          |          |
|        | issuers under the Securities Act of  | F-9/A    | 1        |
|        | 1933:                                |          |          |
|        |                                      | F-9 POS  | 1        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Auto-effective                       |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| F-10   | Registration statement for           | F-10     | 1        |
|        | securities of certain Canadian       |          |          |
|        | issuers under the Securities Act of  | F-10 EF  | 1        |
|        | 1933:                                |          |          |
|        |                                      | F-10/A   | 1        |
|        | Initial statement                    |          |          |
|        |                                      | F-10 POS | 1        |
|        | Auto-effective                       |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| F-80   | Registration of securities of        | F-80     | 1        |
|        | certain Canadian issuers to be       |          |          |
|        | issued in exchange offers or a       | F-80/A   | 1        |
|        | business combination under the       |          |          |
|        | Securities Act of 1933:              | F-80 POS | 1        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| S-1    | General form of registration         | S-1      | 1        |
|        | statement:                           |          |          |
|        |                                      | S-1/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | POS AM   | 1        |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S-1MEF | A new registration statement filed   | S-1MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      | POS462B  | 3        |
|        | statement filed on Form S-1.         |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| S-2    | Registration of securities of        | S-2      | 1        |
|        | certain issuers:                     |          |          |
|        |                                      | S-2/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | POS AM   | 1        |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S-2MEF | A new registration statement filed   | S-2MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form S-2.         |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| S-3    | Registration statement for specified | S-3      | 1        |
|        | transactions by certain issuers:     |          |          |
|        |                                      | S-3/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | POS AM   | 1        |
|        | Pre-effective amendments             |          |          |
|        |                                      | S-3D     | 1        |
|        | Post-effective amendments            |          |          |
|        |                                      | S-3DPOS  | 1        |
|        | Registration of securities pursuant  |          |          |
|        | to dividend or interest reinvestment |          |          |
|        | plans which become effective         |          |          |
|        | automatically upon filing:           |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S-3MEF | A new registration statement filed   | S-3MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form S-3.         |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| S-4    | Registration of securities issued in | S-4      | 1        |
|        | business combination transactions    |          |          |
|        |                                      | S-4/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | POS AM   | 1        |
|        | Pre-effective amendments             |          |          |
|        |                                      | S-4EF    | 1        |
|        | Post-effective amendments            |          |          |
|        |                                      | S-4EF/A  | 1        |
|        | Securities issued in connection with |          |          |
|        | the formation of a bank or savings   | S-4 POS  | 1        |
|        | and loan holding company in          |          |          |
|        | compliance with General Instruction  |          |          |
|        | G.                                   |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S-4MEF | A new registration statement filed   | S-4MEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form S-4.         |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| S-8    | Securities to be offered to          | S-8      | 1        |
|        | employees pursuant to employee       |          |          |
|        | benefit plans                        | S-8 POS  | 1        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S-11   | Registration statement for           | S-11     | 1        |
|        | securities to be issued by real      |          |          |
|        | estate companies:                    | S-11/A   | 1        |
|        |                                      |          |          |
|        | Initial statement                    | POS AM   | 1        |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S      | A new registration statement filed   | S-11MEF  | 1        |
| -11MEF | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form S-11.        |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| S-20   | For standardized options:            | S-20     | 1        |
|        |                                      |          |          |
|        | Initial statement                    | S-20/A   | 1        |
|        |                                      |          |          |
|        | Pre-effective amendments             | POS AM   | 1        |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S-B    | Registration statement for           | S-B      | 1        |
|        | securities of foreign governments    |          |          |
|        | and subdivisions thereof under the   | S-B/A    | 1        |
|        | Securities Act of 1933 (Schedule B): |          |          |
|        |                                      | POS AM   | 1        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S-BMEF | New registration statement filed     | S-BMEF   | 1        |
|        | under Rule 462(b) to add securities  |          |          |
|        | to a prior related effective         | POS462B  | 3        |
|        | registration statement filed on Form |          |          |
|        |                                      |          |          |
|        | S-B.                                 |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Post effective amendment             |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| SB-1   | Optional form for the registration   | SB-1     | 1        |
|        | of securities to be sold to the      |          |          |
|        | public by small business issuers:    | SB-1/A   | 1        |
|        |                                      |          |          |
|        | Initial statement                    | POS AM   | 1        |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S      | A new registration statement filed   | SB-1MEF  | 1        |
| B-1MEF | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form SB-1.        |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| SB-2   | Optional form for the registration   | SB-2     | 1        |
|        | of securities to be sold to the      |          |          |
|        | public by small business issuers:    | SB-2/A   | 1        |
|        |                                      |          |          |
|        | Initial statement                    | POS AM   | 1        |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| S      | A new registration statement filed   | SB-2MEF  | 1        |
| B-2MEF | under Rule 462(b) to add securities  |          |          |
|        | to a prior related registration      |          |          |
|        | statement filed on Form SB-2.        |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS462B  | 3        |
+--------+--------------------------------------+----------+----------+
| P      | Post-effective amendment to a        | POS462C  | 3        |
| OS462C | registration statement filed under   |          |          |
|        | Rule 462(c).                         |          |          |
+--------+--------------------------------------+----------+----------+
| POS EX | Post-effective amendment filed       | POS EX   | 3        |
|        | solely to add exhibits to a          |          |          |
|        | registration statement.              |          |          |
+--------+--------------------------------------+----------+----------+
| POS AM | Post-effective amendments to provide | POS AM   | 1        |
|        | updated prospectus information.      |          |          |
+--------+--------------------------------------+----------+----------+
| PROSPE |                                      |          |          |
| CTUSES |                                      |          |          |
| FILED  |                                      |          |          |
| PU     |                                      |          |          |
| RSUANT |                                      |          |          |
| TO     |                                      |          |          |
| RULE   |                                      |          |          |
| 424    |                                      |          |          |
+--------+--------------------------------------+----------+----------+
|        | Filed pursuant to Rule 424(a).       | 424A     | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 424(b)(1).    | 424B1    | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 424(b)(2).    | 424B2    | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 424(b)(3).    | 424B3    | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 424(b)(4).    | 424B4    | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 424(b)(5).    | 424B5    | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 424(b)(7).    | 424B7    | 3        |
+--------+--------------------------------------+----------+----------+
| F      |                                      |          |          |
| ILINGS |                                      |          |          |
| PU     |                                      |          |          |
| RSUANT |                                      |          |          |
| TO THE |                                      |          |          |
| TRUST  |                                      |          |          |
| IND    |                                      |          |          |
| ENTURE |                                      |          |          |
| ACT    |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| 305B2  | Initial statement                    | 305B2    | 3        |
|        |                                      |          |          |
|        | Pre-effective amendments             | 305B2/A  | 3        |
+--------+--------------------------------------+----------+----------+
| T-3    | Application for qualification of     | T-3      | 1        |
|        | trust indentures:                    |          |          |
|        |                                      | T-3/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | **Note:** \"Submission types\" T-1   |          |          |
|        | and T-2 are not used as stand-alone  |          |          |
|        | submission types on the EDGAR        |          |          |
|        | system. They are filed as EX-25 to   |          |          |
|        | registration statements.             |          |          |
+--------+--------------------------------------+----------+----------+
| T-6    | Application for determination of     | T-6      | 1        |
|        | eligibility of a foreign person to   |          |          |
|        | act as institutional trustee filed   | T-6/A    | 1        |
|        | pursuant to Section 310(a)(1) of the |          |          |
|        | Trust Indenture Act of 1939:         |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
+--------+--------------------------------------+----------+----------+
| F      |                                      |          |          |
| ILINGS |                                      |          |          |
| PU     |                                      |          |          |
| RSUANT |                                      |          |          |
| TO     |                                      |          |          |
| RULE   |                                      |          |          |
| 144    |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| 144    | Report of proposed sale of           | 144      | 2        |
|        | securities:                          |          |          |
|        |                                      | 144/A    | 2        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
|        |                                      |          |          |
|        | **Note:** Form 144 may be filed      |          |          |
|        | electronically on a voluntary basis  |          |          |
|        | if the issuer of the securities is a |          |          |
|        | public company.                      |          |          |
+--------+--------------------------------------+----------+----------+
| M      |                                      |          |          |
| ISCELL |                                      |          |          |
| ANEOUS |                                      |          |          |
| F      |                                      |          |          |
| ILINGS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| DEL AM | Delaying amendment.                  | DEL AM   | 3        |
|        |                                      |          |          |
| UNDER  | Information pursuant to Item 4 of    | UNDER    | 3        |
|        | Form S-6.                            |          |          |
| SUPPL  |                                      | UNDER/A  | 3        |
|        | Amendment to information pursuant to |          |          |
| RW     | Item 4 of Form S-6.                  | SUPPL    | 2        |
|        |                                      |          |          |
| RW WD  | Voluntary supplemental material      | RW       | 3        |
|        | filed pursuant to Section 11(a) of   |          |          |
| AW     | the Securities Act of 1933 by        | RW WD    | 1        |
|        | foreign issuers                      |          |          |
| AW WD  |                                      | AW       | 3        |
|        | Registration Withdrawal Request      |          |          |
| 425    |                                      | AW WD    | 1        |
|        | Withdrawal of a Registration         |          |          |
| F-X    | Withdrawal Request                   | 425      | 2        |
|        |                                      |          |          |
|        | Amendment Withdrawal Request         | F-X      | 2        |
|        |                                      |          |          |
|        | Withdrawal of a Amendment            | F-X/A    | 2        |
|        | Registration Withdrawal Request      |          |          |
|        |                                      |          |          |
|        | Filing of certain prospectuses and   |          |          |
|        | communications in connection with    |          |          |
|        | business combination transactions.   |          |          |
|        |                                      |          |          |
|        | Appointment of Agent for Service of  |          |          |
|        | Process and Undertaking:             |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| F-N    | Notification of the appointment of   | F-N      | 2        |
|        | an agent for service by certain      |          |          |
|        | foreign institutions                 | F-N/A    | 2        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+

**Special Processing of Certain Submission Types**

Issuers are advised that filings with the submission types listed below
will receive a \"Filing Date\" identical to the EDGAR \"Received Date\"
even if received after 5:30 p.m. Eastern time, which is different than
normal filings. In addition these filings will be disseminated until
10:00 p.m. Eastern time. Normally filings received after 5:30 p.m.
Eastern time will receive a filing date of the next business day and
will not be disseminated until the next business day.

The following submission types will receive a filing date identical to
the EDGAR \"Received Date\" and will be disseminated until 10:00 p.m.
Eastern time:

  ----------------- ----------------- ----------------- -----------------
  F-1MEF            F-2MEF            F-3MEF            F-4MEF

  N-14MEF           N-2MEF            POS462B           S-11MEF

  S-1MEF            S-2MEF            S-3MEF            S-4MEF

  SB-1MEF           SB-2MEF           S-BMEF            
  ----------------- ----------------- ----------------- -----------------

You should send any fee payment made for the above registration
statements to the Commission\'s lockbox. Additionally, you should submit
any fee payment certification that you are making for the above-listed
submission types, pursuant to Rule 111(b), using the \"CORRESP\"
submission type.

[]{#table_2 .anchor}**TABLE 2. Securities Exchange Act - Proxy Materials
and Information Statements Filed Pursuant to Section 14 Submission types
Accepted by EDGAR**

+--------+--------------------------------------+----------+----------+
| Filing | Description                          | Su       | Template |
|        |                                      | bmission | Number   |
| Type   |                                      | Type     |          |
+========+======================================+==========+==========+
| PRELI  |                                      |          |          |
| MINARY |                                      |          |          |
| PROXY  |                                      |          |          |
| SOLI   |                                      |          |          |
| CITING |                                      |          |          |
| MAT    |                                      |          |          |
| ERIALS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
|        | Preliminary proxy statements         | PREM14A  | 2        |
|        | relating to merger or acquisition    |          |          |
+--------+--------------------------------------+----------+----------+
|        | Preliminary proxy statements -       | PREC14A  | 2        |
|        | contested solicitations              |          |          |
+--------+--------------------------------------+----------+----------+
|        | Non-management preliminary proxy     | PREN14A  | 2        |
|        | statements not involving contested   |          |          |
|        | solicitations                        |          |          |
+--------+--------------------------------------+----------+----------+
|        | All other preliminary proxy          | PRE 14A  | 2        |
|        | statements                           |          |          |
+--------+--------------------------------------+----------+----------+
| PRELI  |                                      |          |          |
| MINARY |                                      |          |          |
| INFOR  |                                      |          |          |
| MATION |                                      |          |          |
| STAT   |                                      |          |          |
| EMENTS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
|        | Preliminary information statements   | PREM14C  | 2        |
|        | relating to merger or acquisition    |          |          |
+--------+--------------------------------------+----------+----------+
|        | Preliminary information statements   | PREC14C  | 2        |
|        | -contested solicitations             |          |          |
+--------+--------------------------------------+----------+----------+
|        | All other preliminary information    | PRE 14C  | 2        |
|        | statements                           |          |          |
+--------+--------------------------------------+----------+----------+
| R      |                                      |          |          |
| EVISED |                                      |          |          |
| PRELI  |                                      |          |          |
| MINARY |                                      |          |          |
| MAT    |                                      |          |          |
| ERIALS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
|        | Proxy soliciting materials           | PRER14A  | 2        |
+--------+--------------------------------------+----------+----------+
|        | Non-management revised preliminary   | PRRN14A  | 2        |
|        | proxy soliciting materials for both  |          |          |
|        | contested solicitations and other    |          |          |
|        | situations.                          |          |          |
+--------+--------------------------------------+----------+----------+
|        | Information statements               | PRER14C  | 2        |
+--------+--------------------------------------+----------+----------+
| DEFI   |                                      |          |          |
| NITIVE |                                      |          |          |
| MAT    |                                      |          |          |
| ERIALS |                                      |          |          |
| (PROXY |                                      |          |          |
| MATE   |                                      |          |          |
| RIALS) |                                      |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive proxy statement relating  | DEFM14A  | 2        |
|        | to merger or acquisition             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive proxy statement in        | DEFC14A  | 2        |
|        | connection with contested            |          |          |
|        | solicitations                        |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive proxy statement filed by  | DEFN14A  | 2        |
|        | non-management [not]{.underline} in  |          |          |
|        | connection with contested            |          |          |
|        | solicitations                        |          |          |
+--------+--------------------------------------+----------+----------+
|        | Revised definitive proxy statement   | DFRN14A  | 2        |
|        | filed by non-management              |          |          |
+--------+--------------------------------------+----------+----------+
|        | Revised definitive proxy soliciting  | DEFR14A  | 2        |
|        | materials                            |          |          |
+--------+--------------------------------------+----------+----------+
|        | Additional definitive proxy          | DEFA14A  | 2        |
|        | soliciting materials and Rule        |          |          |
|        | 14(a)(12) material                   |          |          |
+--------+--------------------------------------+----------+----------+
|        | Additional definitive proxy          | DFAN14A  | 2        |
|        | soliciting materials filed by        |          |          |
|        | non-management and Rule 14(a)(12)    |          |          |
|        | material                             |          |          |
+--------+--------------------------------------+----------+----------+
|        | All other definitive proxy           | DEF 14A  | 2        |
|        | statements.                          |          |          |
+--------+--------------------------------------+----------+----------+
|        | Notice of exempt solicitation        | PX14A6G  | 2        |
+--------+--------------------------------------+----------+----------+
|        | Notice of exempt solicitation        | PX14A6N  | 2        |
|        | pursuant to Rule 14a6(g).            |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| DEFI   |                                      |          |          |
| NITIVE |                                      |          |          |
| MAT    |                                      |          |          |
| ERIALS |                                      |          |          |
| (INFOR |                                      |          |          |
| MATION |                                      |          |          |
| STATE  |                                      |          |          |
| MENTS) |                                      |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive information statement     | DEFM14C  | 2        |
|        | relating to merger or acquisition    |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive information statement -   | DEFC14C  | 2        |
|        | contested solicitations              |          |          |
+--------+--------------------------------------+----------+----------+
|        | All other definitive information     | DEF 14C  | 2        |
|        | statements                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Additional information statement     | DEFA14C  | 2        |
|        | materials - definitive               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Revised information statement        | DEFR14C  | 2        |
|        | materials - definitive               |          |          |
+--------+--------------------------------------+----------+----------+
|        |                                      |          |          |
+--------+--------------------------------------+----------+----------+

[]{#table_3 .anchor}**Table 3. Securities Exchange Act - Registration
and Report Submission types Accepted by EDGAR**

+--------+--------------------------------------+----------+----------+
| Filing | Description                          | Su       | Template |
|        |                                      | bmission | Number   |
| Type   |                                      | Type     |          |
+========+======================================+==========+==========+
| REGIST |                                      |          |          |
| RATION |                                      |          |          |
| STAT   |                                      |          |          |
| EMENTS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| 8-A    | Registration of certain classes of   |          |          |
|        | securities pursuant to section 12(b) |          |          |
|        | or (g)                               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 8-A12B   | 3        |
|        | to section 12(b)                     |          |          |
|        |                                      | 8-A12B/A | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 8-A12G   | 3        |
|        | to section 12(g)                     |          |          |
|        |                                      | 8-A12G/A | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 10     | General form for registration of     |          |          |
|        | securities pursuant to section 12(b) |          |          |
|        | or (g)                               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 10-12B   | 3        |
|        | to section 12(b)                     |          |          |
|        |                                      | 10-12B/A | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 10-12G   | 3        |
|        | to section 12(g)                     |          |          |
|        |                                      | 10-12G/A | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 10-SB  | Registration of securities for small | 10SB12B  | 3        |
|        | business issuers pursuant to section |          |          |
|        | 12(b)                                | 1        | 3        |
|        |                                      | 0SB12B/A |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities for small | 10SB12G  | 3        |
|        | business pursuant to section 12(g)   |          |          |
|        |                                      | 1        | 3        |
|        | Initial filing                       | 0SB12G/A |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 20-F   | Registration of securities of        |          |          |
|        | foreign private issuers pursuant to  |          |          |
|        | section 12(b) or (g)                 |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 20FR12B  | 3        |
|        | to section 12(b)                     |          |          |
|        |                                      | 2        | 3        |
|        | Initial filing                       | 0FR12B/A |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 20FR12G  | 3        |
|        | to section 12(g)                     |          |          |
|        |                                      | 2        | 3        |
|        | Initial filing                       | 0FR12G/A |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 40-F   | Registration of a class of           |          |          |
|        | securities of certain Canadian       |          |          |
|        | issuers pursuant to Section 12(b) of |          |          |
|        | the 1934 Act:                        |          |          |
+--------+--------------------------------------+----------+----------+
|        | Initial filing                       | 40FR12B  | 3        |
|        |                                      |          |          |
|        | Amendments                           | 4        | 3        |
|        |                                      | 0FR12B/A |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of a class of           | 40FR12G  | 3        |
|        | securities of certain Canadian       |          |          |
|        | issuers pursuant to Section 12(g) of | 4        | 3        |
|        | the 1934 Act:                        | 0FR12G/A |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 18     | Registration of securities of        |          |          |
|        | foreign governments or political     |          |          |
|        | subdivisions thereof pursuant to     |          |          |
|        | section 12(b) or 12(g)               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 18-12B   | 3        |
|        | to section 12(b)                     |          |          |
|        |                                      | 18-12B/A | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration of securities pursuant  | 18-12G   | 3        |
|        | to section 12(g)                     |          |          |
|        |                                      | 18-12G/A | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| A      |                                      |          |          |
| NNUAL, |                                      |          |          |
| QUAR   |                                      |          |          |
| TERLY, |                                      |          |          |
| AND    |                                      |          |          |
| PE     |                                      |          |          |
| RIODIC |                                      |          |          |
| R      |                                      |          |          |
| EPORTS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| ARS    | Annual Report to Security Holders    | ARS      | 3        |
|        |                                      |          |          |
|        | Amendments                           | ARS/A    | 3        |
|        |                                      |          |          |
|        | **Note:** Use this submission type   |          |          |
|        | when furnishing the annual report to |          |          |
|        | security holders for the information |          |          |
|        | of the Commission pursuant to Rule   |          |          |
|        | 14a-3(c) or Rule 14c-3(b). Portions  |          |          |
|        | of the annual report to security     |          |          |
|        | holders filed with the Commission as |          |          |
|        | part of a registration statement or  |          |          |
|        | periodic report should be filed as   |          |          |
|        | Exhibit 13, as provided by Item 601  |          |          |
|        | of Regulation S-K and S-B. See       |          |          |
|        | Appendix C for proper tagging of     |          |          |
|        | Exhibit 13.                          |          |          |
+--------+--------------------------------------+----------+----------+
| 6-K    | Report of foreign issuer pursuant to | 6-K      | 3        |
|        | Rules 13a-16 and 15d-16              |          |          |
|        |                                      | 6-K/A    | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 10-Q   | Quarterly report filed pursuant to   | 10-Q     | 3        |
|        | sections 13 or 15(d)                 |          |          |
|        |                                      | 10-Q/A   | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Transition reports pursuant to rule  | 10-QT    | 3        |
|        | 13a-10 or 15d-10                     |          |          |
|        |                                      | 10-QT/A  | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 10-QSB | Optional form for quarterly and      | 10QSB    | 3        |
|        | transition reports of small business |          |          |
|        | issuers under                        | 10QSB/A  | 3        |
|        |                                      |          |          |
|        | section 13 or 15(d)                  |          |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 10-K   | Annual report pursuant to section 13 | 10-K     | 3        |
|        | and 15(d)                            |          |          |
|        |                                      | 10-K/A   | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Transition reports pursuant to rule  | 10-KT    | 3        |
|        | 13a-10 or 15d-10                     |          |          |
|        |                                      | 10-KT/A  | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 10KSB  | Optional form for annual and         | 10KSB    | 3        |
|        | transition reports of small business |          |          |
|        | issuers under section 13 or 15(d)    | 10KSB/A  | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 8K     | Current report                       | 8-K      | 3        |
|        |                                      |          |          |
|        | Initial filing                       | 8-K/A    | 3        |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Notification of securities of        | 8-K12G3  | 3        |
|        | successor issuers deemed to          |          |          |
|        | registered pursuant to section 12    | 8        | 3        |
|        |                                      | -K12G3/A |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Notification of assumption of duty   | 8-K15D5  | 3        |
|        | to report by successor issue under   |          |          |
|        | section 15(d)                        | 8        | 3        |
|        |                                      | -K15D5/A |          |
|        | Initial filing                       |          | 3        |
|        |                                      | 8-K12B   |          |
|        | Amendments                           |          | 3        |
|        |                                      | 8-K12B/A |          |
|        | Notification that a class of         |          |          |
|        | securities of successor issuer is    |          |          |
|        | deemed to be registered pursuant to  |          |          |
|        | section 12(b):                       |          |          |
|        |                                      |          |          |
|        | Initial Filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 11-K   | Annual report of employee stock      | 11-K     | 3        |
|        | purchase, savings and similar plans  |          |          |
|        |                                      | 11-K/A   | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Transition report pursuant to rule   | 11-KT    | 3        |
|        | 13a-10 or 15d-10                     |          |          |
|        |                                      | 11-KT/A  | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 18-K   | Annual report for foreign            | 18-K     | 3        |
|        | governments and political            |          |          |
|        | subdivisions                         | 18-K/A   | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 20-F   | Annual and transition report of      | 20-F     | 3        |
|        | foreign private issuers pursuant to  |          |          |
|        | sections 13 or 15(d)                 | 20-F/A   | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 40-F   | Annual reports filed by certain      | 40-F     | 3        |
|        | Canadian issuers pursuant to Section |          |          |
|        | 15(d) and Rule 15d-4:                | 40-F/A   | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 12b-25 | Notification of inability to timely  |          |          |
|        | file:                                |          |          |
+--------+--------------------------------------+----------+----------+
|        | Form 10-Q or 10-QSB                  | NT 10-Q  | 3        |
|        |                                      |          |          |
|        | Initial filing                       | NT       | 3        |
|        |                                      | 10-Q/A   |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Form 10-K, 10-KSB, or 10-KT          | NT 10-K  | 3        |
|        |                                      |          |          |
|        | Initial filing                       | NT       | 3        |
|        |                                      | 10-K/A   |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Form 11-K                            | NT 11-K  | 3        |
|        |                                      |          |          |
|        | Initial filing                       | NT       | 3        |
|        |                                      | 11-K/A   |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Special report pursuant to section   | NT 15D2  | 3        |
|        | 15d-2                                |          |          |
|        |                                      | NT       | 3        |
|        | Initial filing                       | 15D2/A   |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Form 20-F                            | NT 20-F  | 3        |
|        |                                      |          |          |
|        | Initial filing                       | NT       | 3        |
|        |                                      | 20-F/A   |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| 15     | Certification of termination of      | 15-12B   | 3        |
|        | registration of a class of security  |          |          |
|        | under Section 12(g) or notice of     | 15-12B/A | 3        |
|        | suspension of duty to file reports   |          |          |
|        | pursuant to Section 13 and 15(d) of  | 15-12G   | 3        |
|        | the Act                              |          |          |
|        |                                      | 15-12G/A | 3        |
|        | Section 12(b)                        |          |          |
|        |                                      | 15-15D   | 3        |
|        | Initial Filing                       |          |          |
|        |                                      | 15-15D/A | 3        |
|        | Amendments                           |          |          |
|        |                                      |          |          |
|        | Section 12(g)                        |          |          |
|        |                                      |          |          |
|        | Initial Filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
|        |                                      |          |          |
|        | Section 13 and 15(d)                 |          |          |
|        |                                      |          |          |
|        | Initial Filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| See    | Special Financial Report pursuant to | SP 15D2  | 3        |
| Rule   | Rule 15d-2                           |          |          |
|        |                                      | SP       | 3        |
| 15d-2  | Initial filing                       | 15D2/A   |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| M      |                                      |          |          |
| ISCELL |                                      |          |          |
| ANEOUS |                                      |          |          |
| SUBM   |                                      |          |          |
| ISSION |                                      |          |          |
| T      |                                      |          |          |
| YPES/F |                                      |          |          |
| ILINGS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Quarterly reports filed by           | 13F-HR   | 3        |
| 13F    | institutional managers               |          |          |
|        |                                      | 13F-HR/A | 3        |
|        | 13F Holdings Report                  |          |          |
|        |                                      | 13F-NT   | 3        |
|        | Initial filing                       |          |          |
|        |                                      | 13F-NT/A | 3        |
|        | Amendments                           |          |          |
|        |                                      | 13F-HR   | 3        |
|        | 13F Notice Report                    |          |          |
|        |                                      | 13F-HR/A | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
|        |                                      |          |          |
|        | 13F Combination Report               |          |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Request for Withdrawal of a          | RW       | 3        |
| RW     | registration statement               |          |          |
|        |                                      | RW WD    | 1        |
|        | Withdrawal of a registration         |          |          |
|        | withdrawal statement                 |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Amendment Withdrawal of an amendment | AW       | 3        |
| AW     | to a registration statement          |          |          |
|        |                                      | AW WD    | 1        |
|        | Withdrawal of a amendment            |          |          |
|        | registration withdrawal statement    |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Filing of certain prospectuses and   | 425      | 2        |
| 425    | communications in connection with    |          |          |
|        | business combination transactions.   |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification filed by National       | 25       | 3        |
| 25     | Securities Exchange to report the    |          |          |
|        | removal from listing and             | 25/A     | 3        |
|        | registration of matured, redeemed or |          |          |
|        | retired securities:                  |          |          |
|        |                                      |          |          |
|        | Initial Filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+

[]{#table_4-1 .anchor}**TABLE 4. Williams Act Filing Submission Types
Accepted by EDGAR**

+--------+--------------------------------------+-----------+---------+
| Filing | Description                          | S         | T       |
|        |                                      | ubmission | emplate |
| Type   |                                      | Type      | Number  |
+========+======================================+===========+=========+
| Sc     | General statement of acquisition of  | SC 13D    | 2       |
| hedule | beneficial ownership                 |           |         |
| 13D    |                                      | SC 13D/A  | 2       |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| n/a    | Statement of issuer required by Rule | SC 13E1   | 2       |
|        | 13e-1                                |           |         |
|        |                                      | SC 13E1/A | 2       |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Going private transaction by certain | SC 13E3   | 2       |
| hedule | issuers                              |           |         |
| 13E-3  |                                      | SC 13E3/A | 2       |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Issuer tender offer statement filed  | SC13E4F   | 2       |
| hedule | pursuant to Rule 13(e)(4) by foreign |           |         |
| 13E4F  | issuers:                             | SC13E4F/A | 2       |
|        |                                      |           |         |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Statement of acquisition of          | SC 13G    | 2       |
| hedule | beneficial ownership by certain      |           |         |
| 13G    | persons                              | SC 13G/A  | 2       |
|        |                                      |           |         |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Tender offer statement by Issuer     | SC TO-I   | 2       |
| hedule |                                      |           |         |
| TO-I   | Initial statement                    | SC TO-I/A | 2       |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Tender offer statement by Third      | SC TO-T   | 2       |
| hedule | Party                                |           |         |
|        |                                      | SC TO-T/A | 2       |
| TO-T   | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Written communication relating to an | SC TO-C   | 2       |
| hedule | issuer or third party                |           |         |
| TO-C   |                                      |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Tender offer statement pursuant to   | SC14D1F   | 2       |
| hedule | rule 14d-1(b) under Securities       |           |         |
| 14D1F  | Exchange Act of 1934:                | SC14D1F/A | 2       |
|        |                                      |           |         |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Written communication by the subject | SC14D9C   | 2       |
| hedule | company relating to a third party    |           |         |
|        | tender offer                         |           |         |
| 14D9-C |                                      |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Solicitation/recommendation          | SC 14D9   | 2       |
| hedule | statements                           |           |         |
|        |                                      | SC 14D9/A | 2       |
| 14D9   | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| Sc     | Solicitation/recommendation          | SC14D9F   | 2       |
| hedule | statement pursuant to Section        | SC14D9F/A |         |
| 14D9F  | 14(d)(4) of the Securities Exchange  |           | 2       |
|        | Act of 1934 and Rules 14d-1(b) and   |           |         |
|        | 14e-2(c) by foreign issuers:         |           |         |
|        |                                      |           |         |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| n/a    | Statement regarding change in        | SC 14F1   | 2       |
|        | majority of directors pursuant to    |           |         |
|        | Rule 14f-1                           | SC 14F1/A | 2       |
|        |                                      |           |         |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+
| CB     | Notification form filed in           | CB        | 2       |
|        | connection with certain tender       |           |         |
|        | offers, business combinations and    | CB/A      | 2       |
|        | rights offerings, in which the       |           |         |
|        | subject company is a foreign private |           |         |
|        | issuer of which less than 10% of its |           |         |
|        | securities are held by U.S. persons  |           |         |
|        |                                      |           |         |
|        | Initial statement                    |           |         |
|        |                                      |           |         |
|        | Amendments                           |           |         |
+--------+--------------------------------------+-----------+---------+

[]{#table_5 .anchor}**TABLE 5. Public Utility Holding Company Act
Submission Types Accepted by EDGAR**

+--------+--------------------------------------+----------+----------+
| Filing | Description                          | Su       | Template |
|        |                                      | bmission | Number   |
| Type   |                                      | Type     |          |
+========+======================================+==========+==========+
| Form   | Application or declaration under the | U-1      | 3        |
| U-1    | act                                  |          |          |
|        |                                      | U-1/A    | 3        |
|        | Initial filing                       |          |          |
|        |                                      | POS AMC  | 3        |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Application for approval of mutual   | U-13-1   | 3        |
|        | service company filed pursuant to    |          |          |
| U-13-1 | Rule 88                              | U-13-1/A | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Twelve-month statement by bank       | U-3A3-1  | 3        |
|        | claiming exemption from provisions   |          |          |
| U      | of the act pursuant to Rule 3        | U        | 3        |
| -3A3-1 |                                      | -3A3-1/A |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Certificate concerning lease of a    | U-7D     | 2        |
| U-7D   | utility facility filed pursuant to   |          |          |
|        | Rule 7(d)                            | U-7D/A   | 2        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Declaration as to solicitations      | U-R-1    | 3        |
| U-R-1  | filed pursuant to Rule 62            |          |          |
|        |                                      | U-R-1/A  | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Transitional statement concerning    | 45B-3    | 2        |
| 45B-3  | extensions of credit filed pursuant  |          |          |
|        | to Rule 45(b)(3)                     | 45B-3/A  | 2        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Statement concerning proposed        | 35-APP   | 3        |
|        | transaction for which no form of     |          |          |
| 35-APP | application is prescribed filed      | 35-APP/A | 3        |
|        | pursuant to Rule 20(e)               |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Certificate concerning terms and     | 35-CERT  | 3        |
|        | conditions filed pursuant to Rule 24 |          |          |
| 3      |                                      | 3        | 3        |
| 5-CERT | Initial filing                       | 5-CERT/A |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Annual report for mutual and         | U-13-60  | 3        |
|        | subsidiary service companies filed   |          |          |
| U      | pursuant to Rule 94                  | U        | 3        |
| -13-60 |                                      | -13-60/A |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Statement by holding company         | U-3A-2   | 3        |
|        | claiming exemption from provisions   |          |          |
| U-3A-2 | of the act pursuant to Rule 2        | U-3A-2/A | 3        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Certificate of notification of       | U-6B-2   | 3        |
|        | security issue, renewal or guaranty  |          |          |
| U-6B-2 | filed pursuant to Rule 20(d)         | U-6B-2/A | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification of registration filed   | U5A      | 3        |
| U5A    | under section 5(a) of the act        |          |          |
|        |                                      | U5A/A    | 3        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement filed under   | U5B      | 3        |
| U5B    | section 5 of the act                 |          |          |
|        |                                      | U5B/A    | 3        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Annual report for holding companies  | U5S      | 3        |
| U5S    | registered pursuant to section 5 of  |          |          |
|        | the act                              | U5S/A    | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Quarterly report concerning energy   | U-9C-3   | 3        |
|        | and gas-related companies pursuant   |          |          |
| U-9C-3 | to Rule 58 of the Act                | U-9C-3/A | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Statement pursuant to section 12(i)  | U-12-IA  | 2        |
|        | of the Act by person employed or     |          |          |
| U      | retained by a registered holding     | U        | 2        |
| -12-IA | company or a subsidiary thereof      | -12-IA/A |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Three-year statement pursuant to     | U-12-IB  | 2        |
|        | section 12(i) of the Act by person   |          |          |
| U      | regularly employed or retained by a  | U        | 2        |
| -12-IB | registered holding company or a      | -12-IB/A |          |
|        | subsidiary thereof                   |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Report by affiliate service          | U-13E-l  | 2        |
|        | companies or independent service     |          |          |
| U      | companies filed pursuant to Rule 95  | U        | 2        |
| -13E-l |                                      | -13E-l/A |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Annual report Concerning Foreign     | U-33-S   | 3        |
|        | Utility Companies pursuant to        |          |          |
| U-33-S | Section 33(e) of the Act             | U-33-S/A | 3        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification of Foreign Utility      | U-57     | 2        |
| U-57   | Company Status under Section         |          |          |
|        | 33(a)(2) of the Act                  | U-57/A   | 2        |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+

[]{#table_6 .anchor}**TABLE 6. Investment Company Submission types
Accepted by EDGAR**

+--------+--------------------------------------+----------+----------+
| Filing | Description                          | Su       | Template |
|        |                                      | bmission | Number   |
| Type   |                                      | Type     |          |
+========+======================================+==========+==========+
| Forms  | Registration statement for           | S-1      | 1        |
| S-1 &  | face-amount certificate companies    |          |          |
| S-3    |                                      | S-1/A    | 1        |
|        | Initial statement (Form S-1)         |          |          |
|        |                                      | S-3      | 1        |
|        | Pre-effective amendments (Form S-1)  |          |          |
|        |                                      | S-3/A    | 1        |
|        | Initial statement (Form S-3)         |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments (Form S-3)  |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | POS AM   | 3        |
|        | (Submission types S-1 and S-3)       |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
| Forms  | Registration statement for open-end  | N-1A     | 1        |
| N-1 &  | management investment companies      |          |          |
| N-1A   |                                      | N-1A/A   | 1        |
|        | Initial statement (Form N-1A)        |          |          |
|        |                                      | N-1      | 1        |
|        | Pre-effective amendments (Form N-1A) |          |          |
|        |                                      | N-1/A    | 1        |
|        | Initial statement (Form N-1)         |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments (Form N-1)  |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | 485APOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(a)        | 485BPOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(b)        | POS AMI  | 3        |
|        |                                      |          |          |
|        | Filing submitted under the 1940 Act  | 485BXT   | 3        |
|        | only                                 |          |          |
|        |                                      |          |          |
|        | Filed pursuant to Rule               |          |          |
|        | 485(b)(1)(iii) to designate a new    |          |          |
|        | effective date for a post-effective  |          |          |
|        | amendment previously filed pursuant  |          |          |
|        | to Rule 485(a) (this filing cannot   |          |          |
|        | be submitted as a 1940 Act only      |          |          |
|        | filing)                              |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Profiles for certain open-end        | 497K1    | 3        |
| 498    | management investment companies      |          |          |
|        |                                      | 497K2    | 3        |
|        | Filed pursuant to Rule 497(k)(1)(i)  |          |          |
|        |                                      | 497K3A   | 3        |
|        | Filed pursuant to Rule 497(k)(1)(ii) |          |          |
|        |                                      | 497K3B   | 3        |
|        | Filed pursuant to Rule               |          |          |
|        | 497(k)(1)(iii)(A)                    |          |          |
|        |                                      |          |          |
|        | Filed pursuant to Rule               |          |          |
|        | 497(k)(1)(iii)(B)                    |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for           | N-2      | 1        |
| N-2    | closed-end investment companies      |          |          |
|        |                                      | N-2/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | POS AMI  | 3        |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
|        |                                      |          |          |
|        | Filed under the 1940 Act only        |          |          |
+--------+--------------------------------------+----------+----------+
|        | Filed under the 1933 Act only or     | POS 8C   | 3        |
|        | under both the 1933 and 1940 Acts    |          |          |
|        | pursuant to Section 8(c) of the 1933 | N-2      | 1        |
|        | Act:                                 |          |          |
|        |                                      | 486APOS  | 3        |
|        | Pursuant to Rule 486(a)              |          |          |
|        |                                      | N-2      | 1        |
|        | Initial statement                    |          |          |
|        |                                      | 486BPOS  | 3        |
|        | Post-effective amendment             |          |          |
|        |                                      |          |          |
|        | Pursuant to Rule 486(b)              |          |          |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Post-effective amendment             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration pursuant to Securities  | N-2MEF   | 1        |
|        | Act Rule 462(b) of up to an          |          |          |
|        | additional 20% of securities for an  |          |          |
|        | offering that was registered on Form |          |          |
|        | N-2                                  |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendment to          | POS462B  | 3        |
|        | Securities Act Rule 462(b)           |          |          |
|        | registration statement               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendment to          | POS462C  | 3        |
|        | Securities Act Rule 462(c)           |          |          |
|        | registration statement               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendment filed       | POS EX   | 3        |
|        | pursuant to Rule 462(d) solely to    |          |          |
|        | add exhibits to a registration       |          |          |
|        | statement.                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Filings made pursuant to Rule        | 497H2    | 3        |
|        | 497(h)(2)                            |          |          |
+--------+--------------------------------------+----------+----------+

# Special Processing of Certain Submission Types {#special-processing-of-certain-submission-types .Bold-Text}

Issuers are advised that filings with the submission types listed below
will receive a \"Filing Date\" identical to the EDGAR \"Received Date\"
even if received after 5:30 p.m. Eastern time which is different than
normal filings. In addition these filings will be disseminated until
10:00 p.m. Eastern time. Normally filings received after 5:30 p.m.
Eastern time will receive a filing date of the next business day and
will not be disseminated until the next business day.

The following submission types will receive a filing date identical to
the EDGAR \"Received Date\" and will be disseminated until 10:00 p.m.
Eastern time:

  ----------------------- ----------------------- -----------------------
  N-2MEF                  N-14MEF                 POS462B

  ----------------------- ----------------------- -----------------------

Additionally, any fee payment certification that is being made for the
above listed submission types, pursuant to Rule 111(b), should be
submitted using the \"CORRESP\" submission type.

TABLE 6. Investment Company Submission types Accepted by EDGAR
(Continued)

+--------+--------------------------------------+----------+----------+
| Filing | Description                          | Su       | Template |
|        |                                      | bmission | Number   |
| Type   |                                      | Type     |          |
+========+======================================+==========+==========+
| Form   | Registration statement for separate  | N-3      | 1        |
| N-3    | accounts (management investment      |          |          |
|        | companies)                           | N-3/A    | 1        |
|        |                                      |          |          |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | 485APOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(a)        | 485BPOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(b)        | POS AMI  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 8b-16 of the  | 485BXT   | 3        |
|        | 1940 Act (for filings made under the |          |          |
|        | 1940 Act only)                       |          |          |
|        |                                      |          |          |
|        | Filed pursuant to Rule               |          |          |
|        | 485(b)(1)(iii) to designate a new    |          |          |
|        | effective date for a post-effective  |          |          |
|        | amendment previously filed pursuant  |          |          |
|        | to Rule 485(a) (this filing cannot   |          |          |
|        | be submitted as a 1940 Act only      |          |          |
|        | filing)                              |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for separate  | N-4      | 1        |
| N-4    | accounts (unit investment trusts)    |          |          |
|        |                                      | N-4/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Pre-effective pricing amendments     | 487      | 1        |
|        | filed pursuant to Rule 487           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | 485APOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(a)        | 485BPOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(b)        | 485BXT   | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule               | POS AMI  | 3        |
|        | 485(b)(1)(iii) to designate a new    |          |          |
|        | effective date for a post-effective  |          |          |
|        | amendment previously filed pursuant  |          |          |
|        | to Rule 485(a) (this filing cannot   |          |          |
|        | be submitted as a 1940 Act only      |          |          |
|        | filing)                              |          |          |
|        |                                      |          |          |
|        | Filed pursuant to Rule 8b-16 of the  |          |          |
|        | 1940 Act (for filings made under the |          |          |
|        | 1940 Act only)                       |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for separate  | N-6      | 1        |
| N-6    | accounts (unit investment trusts)    |          |          |
|        |                                      | N-6/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      | 487      | 1        |
|        | Pre-effective amendments             |          |          |
|        |                                      | 485APOS  | 3        |
|        | Pre-effective pricing amendments     |          |          |
|        | filed pursuant to Rule 487           | 485BPOS  | 3        |
|        |                                      |          |          |
|        | Post-effective amendments            | 485BXT   | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485 (a)       | POS AMI  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485 (b)       | 497      | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485 (b) (1)   | 497J     | 3        |
|        | (v) to designate a new effective     |          |          |
|        | date for a post-effective amendment  |          |          |
|        | previously filed pursuant to Rule    |          |          |
|        | 485 (a)                              |          |          |
|        |                                      |          |          |
|        | (This filing cannot be submitted as  |          |          |
|        | a 1940 Act-only filing)              |          |          |
|        |                                      |          |          |
|        | Filed pursuant to Rule 8b-16 of the  |          |          |
|        | 1940 Act (for filings made under the |          |          |
|        | 1940 Act only)                       |          |          |
|        |                                      |          |          |
|        | Definitive materials                 |          |          |
|        |                                      |          |          |
|        | Certification of no change in        |          |          |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for unit      | S-6      | 1        |
| S-6    | investment trusts                    |          |          |
|        |                                      | S-6/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Pre-effective pricing amendments     | 487      | 1        |
|        | filed pursuant to Rule 487           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Undertaking to file reports          | UNDER    | 3        |
|        |                                      |          |          |
|        | Initial filing                       | UNDER/A  | 3        |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | 485APOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(a)        | 485BPOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(b)        | 485BXT   | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule               |          |          |
|        | 485(b)(1)(iii) to designate a new    |          |          |
|        | effective date for a post-effective  |          |          |
|        | amendment previously filed pursuant  |          |          |
|        | to Rule 485(a)                       |          |          |
|        |                                      |          |          |
|        | (This filing cannot be submitted as  |          |          |
|        | a 1940 Act only filing.)             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for small     | N-5      | 1        |
| N-5    | business investment companies        |          |          |
|        |                                      | N-5/A    | 1        |
|        | Initial statement                    |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments (for       | POS AMI  | 3        |
|        | filings made under the1940 Act only) |          |          |
|        |                                      | POS 8C   | 3        |
|        | Post-effective amendments filed by   |          |          |
|        | certain investment companies         |          |          |
|        | pursuant to Section 8(c) of the 1933 |          |          |
|        | Act (this filing cannot be submitted |          |          |
|        | as a 1940 Act only filing)           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for open-end  | N-14     | 1        |
| N-14   | investment company (business         |          |          |
|        | combinations)                        | N-14/A   | 1        |
|        |                                      |          |          |
|        | Initial statement                    | N-14AE   | 1        |
|        |                                      |          |          |
|        | Pre-effective amendments             | N-14AE/A | 1        |
|        |                                      |          |          |
|        | Initial statement with automatic     |          |          |
|        | effectiveness under Rule 488         |          |          |
|        |                                      |          |          |
|        | Pre-effective amendments             |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendments            | 485APOS  | 3        |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(a) (this  | 485BPOS  | 3        |
|        | filing cannot be submitted as a 1940 |          |          |
|        | Act only filing)                     |          |          |
|        |                                      |          |          |
|        | Filed pursuant to Rule 485(b) (this  |          |          |
|        | filing cannot be submitted as a 1940 |          |          |
|        | Act only filing)                     |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration statement for           | N-14 8C  | 1        |
|        | closed-end investment company        |          |          |
|        | (business combinations)              | N-14     | 1        |
|        |                                      | 8C/A     |          |
|        | Initial statement                    |          | 3        |
|        |                                      | POS 8C   |          |
|        | Pre-effective amendments             |          |          |
|        |                                      |          |          |
|        | Post-effective amendments            |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
|        |                                      |          |          |
|        | Certification of no change in        | 497J     | 3        |
|        | definitive materials                 |          |          |
+--------+--------------------------------------+----------+----------+
|        | Registration pursuant to Securities  | N-14MEF  | 1        |
|        | Act Rule 462(b) of up to an          |          |          |
|        | additional 20% of securities for an  |          |          |
|        | offering that was registered on Form |          |          |
|        | N-14                                 |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendment to          | POS462B  | 3        |
|        | Securities Act Rule 462(b)           |          |          |
|        | registration statement               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Post-effective amendment to          | POS462C  | 3        |
|        | Securities Act Rule 462(c)           |          |          |
|        | registration statement               |          |          |
+--------+--------------------------------------+----------+----------+
|        | Definitive materials                 | 497      | 3        |
+--------+--------------------------------------+----------+----------+
| M      |                                      |          |          |
| ISCELL |                                      |          |          |
| ANEOUS |                                      |          |          |
| F      |                                      |          |          |
| ILINGS |                                      |          |          |
| UNDER  |                                      |          |          |
| THE    |                                      |          |          |
| SECU   |                                      |          |          |
| RITIES |                                      |          |          |
| ACT    |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Filing of certain prospectuses and   | 425      | 2        |
| 425    | communications in connection with    |          |          |
|        | business combination transactions    |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Filing of certain delaying           | DEL AM   | 3        |
| 473    | amendments to Securities Act         |          |          |
|        | registration statements              |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Withdrawal of registration statement | RW       | 3        |
| 477    | filed under the Securities Act       |          |          |
|        |                                      | RW WD    | 1        |
|        | Withdrawal of registration statement |          |          |
|        | withdrawal request                   | AW       | 3        |
|        |                                      |          |          |
|        | Withdrawal of amendment to           | AW WD    | 1        |
|        | registration statement filed under   |          |          |
|        | the Securities Act                   |          |          |
|        |                                      |          |          |
|        | Withdrawal of registration statement |          |          |
|        | amendment withdrawal request         |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Filing by certain investment         | 497AD    | 3        |
| 482    | companies of Rule 482 advertising in |          |          |
|        | accordance with Rule 497 and the     |          |          |
|        | NOTE to Rule 482(c)                  |          |          |
+--------+--------------------------------------+----------+----------+
| REGIST |                                      |          |          |
| RATION |                                      |          |          |
| OF     |                                      |          |          |
| SECU   |                                      |          |          |
| RITIES |                                      |          |          |
| BY     |                                      |          |          |
| C      |                                      |          |          |
| ERTAIN |                                      |          |          |
| INVE   |                                      |          |          |
| STMENT |                                      |          |          |
| COM    |                                      |          |          |
| PANIES |                                      |          |          |
| PU     |                                      |          |          |
| RSUANT |                                      |          |          |
| TO     |                                      |          |          |
| RULE   |                                      |          |          |
| 24F-2. |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Rule 24F-2 notice                    | 24F-2NT  | 1        |
| 24F-2  |                                      |          |          |
|        | Amendment to Rule 24F-2 notice       | 24F-2NT  | 1        |
|        |                                      | /A       |          |
+--------+--------------------------------------+----------+----------+
| OTHER  |                                      |          |          |
| C      |                                      |          |          |
| OMPANY |                                      |          |          |
| ACT    |                                      |          |          |
| REGIST |                                      |          |          |
| RATION |                                      |          |          |
| STAT   |                                      |          |          |
| EMENTS |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification of registration under   | N-8A     | 2        |
| N-8A   | section 8(a)                         |          |          |
|        |                                      | N-8A/A   | 2        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for unit      | N-8B-2   | 2        |
|        | investment trusts                    |          |          |
| N-8B-2 |                                      | N-8B-2/A | 2        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for periodic  | N-8B-3   | 2        |
|        | payment Plans                        |          |          |
| N-8B-3 |                                      | N-8B-3/A | 2        |
|        | Initial                              |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Registration statement for           | N-8B-4   | 2        |
|        | face-amount certificate companies    |          |          |
| N-8B-4 |                                      | N-8B-4/A | 2        |
|        | Initial                              |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| SUBM   |                                      |          |          |
| ISSION |                                      |          |          |
| TYPES  |                                      |          |          |
| FOR    |                                      |          |          |
| BU     |                                      |          |          |
| SINESS |                                      |          |          |
| DEVEL  |                                      |          |          |
| OPMENT |                                      |          |          |
| COM    |                                      |          |          |
| PANIES |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notice of intent by business         | N-6F     | 2        |
| N-6F   | development companies electing to be |          |          |
|        | subject to Sections 55 through 65 of | N-6F/A   | 2        |
|        | the 1940 Act                         |          |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification of election by business | N-54A    | 2        |
| N-54A  | development companies                |          |          |
|        |                                      | N-54A/A  | 2        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification of withdrawal by        | N-54C    | 2        |
| N-54C  | business development companies       |          |          |
|        |                                      | N-54C/A  | 2        |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| OTHER  |                                      |          |          |
| INVE   |                                      |          |          |
| STMENT |                                      |          |          |
| C      |                                      |          |          |
| OMPANY |                                      |          |          |
| SUBM   |                                      |          |          |
| ISSION |                                      |          |          |
| TYPES  |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Filing by investment company of      | 40-8B25  | 2        |
| 8b     | application requesting extension of  |          |          |
| -25(a) | time for filing certain information, |          |          |
|        | document or report.                  |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Certificate of accounting of         | 40-17F1  | 2        |
|        | securities and similar investments   |          |          |
| 17F-1  | in the custody of management         | 4        | 2        |
|        | investment companies filed pursuant  | 0-17F1/A |          |
|        | to Rule 17f-1                        |          |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Certificate of accounting of         | 40-17F2  | 2        |
|        | securities and similar investments   |          |          |
| 17F-2  | in the custody of management         | 4        | 2        |
|        | investment companies filed pursuant  | 0-17F2/A |          |
|        | to Rule 17f-2                        |          |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification of election pursuant to | N-18F1   | 2        |
| N      | Rule 18f-1                           |          |          |
| -18F-1 |                                      | N-18F1/A | 2        |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Reports by closed-end investment     | N-23C-1  | 2        |
| N      | companies of purchase of their own   |          |          |
| -23C-1 | securities                           | N        | 2        |
|        |                                      | -23C-1/A |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Notice by closed-end investment      | N-23C-2  | 2        |
|        | companies of intention to call or    |          |          |
| 23     | redeem their own securities          | N        | 2        |
| c-2(b) |                                      | -23C-2/A |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Notification of periodic repurchase  | N-23C3A  | 2        |
| N      | offer Filed pursuant to Rule         |          |          |
| -23C-3 | 23c-3(b) only                        | N        | 2        |
|        |                                      | -23C3A/A |          |
|        | Initial filing                       |          | 2        |
|        |                                      | N-23C3B  |          |
|        | Amendments                           |          | 2        |
|        |                                      | N        |          |
|        | Filed pursuant to Rule 23c-3(c) only | -23C3B/A | 2        |
|        |                                      |          |          |
|        | Initial filing                       | N-23C3C  | 2        |
|        |                                      |          |          |
|        | Amendments                           | N        |          |
|        |                                      | -23C3C/A |          |
|        | Filed pursuant to Rule 23c-3(b) and  |          |          |
|        | (c)                                  |          |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Accounting for segregated trust      | N-27D-1  | 2        |
| N      | accounts                             |          |          |
| -27D-1 |                                      | N        | 2        |
|        | Initial filing                       | -27D-1/A |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| PE     |                                      |          |          |
| RIODIC |                                      |          |          |
| R      |                                      |          |          |
| EPORTS |                                      |          |          |
| FOR    |                                      |          |          |
| REGI   |                                      |          |          |
| STERED |                                      |          |          |
| INVE   |                                      |          |          |
| STMENT |                                      |          |          |
| COM    |                                      |          |          |
| PANIES |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Semi-annual report for management    | NSAR-A   | 3        |
| N-SAR  | companies                            |          |          |
|        |                                      | NSAR-A/A | 3        |
|        | Amendments to semi-annual report     |          |          |
|        |                                      | NSAR-AT  | 3        |
|        | Transitional semi-annual report      |          |          |
|        |                                      | N        | 3        |
|        | Amendments to transitional           | SAR-AT/A |          |
|        | semi-annual report                   |          | 3        |
|        |                                      | NSAR-B   |          |
|        | Annual report for management         |          | 3        |
|        | companies                            | NSAR-B/A |          |
|        |                                      |          | 3        |
|        | Amendments to annual report          | NSAR-BT  |          |
|        |                                      |          | 3        |
|        | Transitional annual report           | N        |          |
|        |                                      | SAR-BT/A | 3        |
|        | Amendments to transitional annual    |          |          |
|        | report                               | NSAR-U   | 3        |
|        |                                      |          |          |
|        | Annual report for unit investment    | NSAR-U/A |          |
|        | trusts                               |          |          |
|        |                                      |          |          |
|        | Amendments to annual report for unit |          |          |
|        | investment trusts                    |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Certified annual shareholder report  | N-CSR    | 3        |
| N-CSR  | of registered management investment  |          |          |
|        | companies                            | N-CSR/A  | 3        |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
|        | Certified semi-annual shareholder    | N-CSRS   | 3        |
|        | report of registered management      |          |          |
|        | investment companies                 | N-CSRS/A | 3        |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Annual Report of Proxy Voting Record | N-PX     | 3        |
| N-PX   | of Registered Management Investment  |          |          |
|        | Companies                            | N-PX/A   | 3        |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Quarterly Schedule of Portfolio      | N-Q      | 3        |
| N-Q    | Holdings of Registered Management    |          |          |
|        | Investment Company                   | N-Q/A    | 3        |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Notification of inability to timely  | NT-NSAR  | 3        |
| 12b-25 | file Form                            |          |          |
|        |                                      | N        | 3        |
|        | N-SAR                                | T-NSAR/A |          |
|        |                                      |          | 3        |
|        | Initial Filing                       | NT-NCSR  |          |
|        |                                      |          | 3        |
|        | Amendments                           | N        |          |
|        |                                      | T-NCSR/A |          |
|        | Notification of inability to timely  |          |          |
|        | file Form N-CSR                      |          |          |
|        |                                      |          |          |
|        | Initial filing                       |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Annual and semi-annual reports       | N-30D    | 3        |
| 30b2-1 | mailed to shareholders pursuant to   |          |          |
|        | Rule 30e-1 (other than those         | N-30D/A  | 3        |
|        | required to be submitted as part of  |          |          |
|        | Form N-CSR)                          | N-30B-2  | 3        |
|        |                                      |          |          |
|        | Amendments                           |          |          |
|        |                                      |          |          |
|        | Periodic and interim reports mailed  |          |          |
|        | to shareholders (other than annual   |          |          |
|        | and semi-annual reports mailed to    |          |          |
|        | shareholders pursuant to Rule 30e-1) |          |          |
+--------+--------------------------------------+----------+----------+
| APPLI  |                                      |          |          |
| CATION |                                      |          |          |
| FOR    |                                      |          |          |
| DE     |                                      |          |          |
| REGIST |                                      |          |          |
| RATION |                                      |          |          |
| OF     |                                      |          |          |
| INVE   |                                      |          |          |
| STMENT |                                      |          |          |
| COM    |                                      |          |          |
| PANIES |                                      |          |          |
+--------+--------------------------------------+----------+----------+
| Form   | Application for deregistration       | 40-8F-M  | 2        |
| N-8F   |                                      |          |          |
|        | Under paragraph (a) of Instruction 1 | 4        | 2        |
|        | of Form N-8F (Merger)                | 0-8F-M/A |          |
|        |                                      |          | 2        |
|        | Initial application                  | 40-8F-L  |          |
|        |                                      |          | 2        |
|        | Amendments                           | 4        |          |
|        |                                      | 0-8F-L/A | 2        |
|        | Under paragraph (b) of Instruction 1 |          |          |
|        | of Form N-8F (Liquidation)           | 40-8F-A  | 2        |
|        |                                      |          |          |
|        | Initial application                  | 4        | 2        |
|        |                                      | 0-8F-A/A |          |
|        | Amendments                           |          | 2        |
|        |                                      | 40-8F-B  |          |
|        | Under paragraph (c) of Instruction 1 |          |          |
|        | of Form N-8F (Abandonment of         | 4        |          |
|        | Registration)                        | 0-8F-B/A |          |
|        |                                      |          |          |
|        | Initial application                  |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
|        |                                      |          |          |
|        | Under paragraph (d) of Instruction 1 |          |          |
|        | of Form N-8F (Business Development   |          |          |
|        | Company)                             |          |          |
|        |                                      |          |          |
|        | Initial application                  |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+
| Rule   | Application for deregistration       | 40-8F-2  | 2        |
| 0-2    |                                      |          |          |
|        | Pursuant to Rule 0-2                 | 4        | 2        |
|        |                                      | 0-8F-2/A |          |
|        | Initial application                  |          |          |
|        |                                      |          |          |
|        | Amendments                           |          |          |
+--------+--------------------------------------+----------+----------+

**TABLE 7. Development Bank Submission Types Accepted by EDGAR**

+-----------+-----------------------------------+------------+--------+
| Filing    | Description                       | Submission | Te     |
|           |                                   | Type       | mplate |
| Type      |                                   |            | Number |
+-----------+-----------------------------------+------------+--------+
| QRTLYRPT  | Periodic Development Bank filing, | QRTLYRPT   | 2      |
|           | submitted quarterly:              | QRTLYRPT/A |        |
|           |                                   |            | 2      |
|           | Initial filing                    |            |        |
|           |                                   |            |        |
|           | Amendments                        |            |        |
+-----------+-----------------------------------+------------+--------+
| ANNLRPT   | Periodic Development Bank filing, | ANNLRPT    | 2      |
|           | submitted annually:               | ANNLRPT/A  |        |
|           |                                   |            | 2      |
|           | Initial filing                    |            |        |
|           |                                   |            |        |
|           | Amendments                        |            |        |
+-----------+-----------------------------------+------------+--------+
| DSTRBRPT  | Distribution of primary           | DSTRBRPT   | 2      |
|           | obligations Development Bank      | DSTRBRPT/A |        |
|           | report:                           |            | 2      |
|           |                                   |            |        |
|           | Initial filing                    |            |        |
|           |                                   |            |        |
|           | Amendments                        |            |        |
+-----------+-----------------------------------+------------+--------+
| *         |                                   |            |        |
| *Notes:** |                                   |            |        |
| (1) These |                                   |            |        |
| s         |                                   |            |        |
| ubmission |                                   |            |        |
| types are |                                   |            |        |
| to be     |                                   |            |        |
| filed     |                                   |            |        |
| ONLY by   |                                   |            |        |
| the       |                                   |            |        |
| De        |                                   |            |        |
| velopment |                                   |            |        |
| Banks.    |                                   |            |        |
|           |                                   |            |        |
| (2) BW-2  |                                   |            |        |
|     and   |                                   |            |        |
|     BW-3  |                                   |            |        |
|     s     |                                   |            |        |
| ubmission |                                   |            |        |
|     types |                                   |            |        |
|     have  |                                   |            |        |
|     been  |                                   |            |        |
|     r     |                                   |            |        |
| escinded; |                                   |            |        |
|           |                                   |            |        |
|    please |                                   |            |        |
|     use   |                                   |            |        |
|           |                                   |            |        |
| >         |                                   |            |        |
| QRTLYRPT, |                                   |            |        |
| >         |                                   |            |        |
|  ANNLRPT, |                                   |            |        |
| > and     |                                   |            |        |
| >         |                                   |            |        |
|  DSTRBRPT |                                   |            |        |
| > Form    |                                   |            |        |
| > Types.  |                                   |            |        |
+-----------+-----------------------------------+------------+--------+

[]{#table_8 .anchor}

TABLE 8. Correspondence Submission Types

+--------------+--------------------------------+----------+----------+
| Filing       | Description                    | Su       | Template |
|              |                                | bmission | Number   |
| Type         |                                | Type     |          |
+--------------+--------------------------------+----------+----------+
| Co           | A correspondence can be sent   | CORRESP  | 4        |
| rrespondence | as a document with another     |          |          |
|              | submission type or can be sent |          |          |
|              | as a separate submission.      |          |          |
|              | Correspondence is not publicly |          |          |
|              | disseminated.                  |          |          |
+--------------+--------------------------------+----------+----------+

**APPENDIX B**

######### EDGAR Submission Templates

**B.1 Introduction**

This appendix lists all electronic submission types supported by the SEC
and EDGAR. See Appendix A for more information about EDGAR electronic
submission types. A submission type may be downloaded as part of a
submission types template. You can click on the appropriate template in
order to download that template. Each template supports various
submission types with similar data field requirements. This appendix
identifies the EDGAR templates you must use in order to obtain the
submission type you need. Currently there are six templates that support
the entire set of electronic submission types.

**B.2 How This Appendix is Organized**

Data fields are categorized by the following codes:

> [**Code:** **Status:**]{.underline}
>
> **1** Required
>
> **2** Required when applicable
>
> **3** At least one required (from a group of four options)
>
> **4** Optional
>
> **5** Required and to be only used for confirming copies (i.e., for
> electronic submissions which are copies of official filings made in
> paper under a hardship exemption)

These category numbers are represented in **bold** and placed before
each data field listed for each particular submission type in this
Appendix.

**B.2.1 Data Fields Required for all Submission Types**

You must enter appropriate data in the following data fields in all
submission types:

> TYPE \[VALUE\]
>
> SROS \[VALUE\]
>
> FILER
>
> CIK \[VALUE\]
>
> CCC \[VALUE\]

You should mark the CONFIRMING-COPY field only if you want to submit an
electronic copy of an official filing that you previously made in paper
pursuant to a hardship exemption.

You are required to enter data in the SROS field except where noted in
the examples shown in this appendix. Although the SROS field is
generally required, note that \"None\" is an allowable value. See
Appendix C for a complete listing of allowable SROS values.

**B.2.1.1 Submission Types Found in Template 1**

  ----------------- ---------------- ----------------- -------------------
  24F-2NT           24F-2NT/A        487               AW WD

  F-1               F-1/A            F-10              F-10/A

  F-10EF            F-10POS          F-1MEF            F-2

  F-2/A             F-2D             F-2DPOS           F-2MEF

  F-3               F-3/A            F-3D              F-3DPOS

  F-3MEF            F-4              F-4 POS           F-4/A

  F-4EF             F-4EF/A          F-4MEF            F-6

  F-6 POS           F-6/A            F-6EF             F-7

  F-7 POS           F-7/A            F-8               F-8 POS

  F-8/A             F-80             F-80/A            F-80POS

  F-9               F-9 POS          F-9/A             F-9EF

  N-1               N-1/A            N-14              N-14 8C

  N-14 8C/A         N-14/A           N-14AE            N-14AE/A

  N-14MEF           N-1A             N-1A/A            N-2

  N-2/A             N-2MEF           N-3               N-3/A

  N-4               N-4/A            N-5               N-5/A

  N-6               N-6/A            POS AM            RW WD

  S-1               S-1/A            S-11              S-11/A

  S-11MEF           S-1MEF           S-2               S-2/A

  S-20              S-20/A           S-2MEF            S-3

  S-3/A             S-3D             S-3DPOS           S-3MEF

  S-4               S-4 POS          S-4/A             S-4EF

  S-4EF/A           S-4MEF           S-6               S-6/A

  S-8               S-8 POS          S-B               S-B/A

  S-BMEF            SB-1             SB-1/A            SB-1MEF

  SB-2              SB-2/A           SB-2MEF           T-3

  T-3/A             T-6              T-6/A             
  ----------------- ---------------- ----------------- -------------------

**Examples of Template 1 Submission Types Main Page Information**

**Example 1**

Submission Types

  ------------------------------------ ----------------------------------
  N-1                                  

  N-1A                                 

  N-3                                  

  N-4                                  

  N-6                                  
  ------------------------------------ ----------------------------------

  ------- -------------------- -------------------- -------------- -------------------------
  Code    Data Fields                               Value          Format

                                                                   

  1       TYPE                                      N-1A           N-1A

  1       SROS                                      NONE           Up to 4 characters

  4       SUBMISSION-CONTACT                                       

  4                            NAME                 A. Jones       Up to 30 characters

  4                            PHONE                202-555-1111   Up to 20 characters

  1       FILER                                                    

  1                            CIK                  123456         Up to 10 digits

  1                            CCC                  x21234@1       8 characters

  5                            FILE-NUMBER          333-00000      Up to 17 characters

  2       DELAYING-AMENDMENT                                       

  1       ACT                                       33 40          2 digits for each Act
                                                                   specified

  2       REFERENCES-429                            33-00000       Up to 17 characters
  ------- -------------------- -------------------- -------------- -------------------------

**Examples of Template 1 Submission Types Main Page Information**

**Example 2**

Submission Types

  ----------------------------------- -----------------------------------
  F-6EF                               

  T-3                                 
  ----------------------------------- -----------------------------------

  ------- -------------------- -------------------- -------------- -------------------------
  Code    Data Fields                               Value          Format

                                                                   

  1       TYPE                                      F-6EF          F-6EF

  1       SROS                                      AMEX           Up to 4 characters

  4       SUBMISSION-CONTACT                                       

  4                            NAME                 A. Jones       Up to 30 characters

  4                            PHONE                202-555-1111   Up to 20 characters

  1       FILER                                                    

  1                            CIK                  123456         Up to 10 digits

  1                            CCC                  x21234@1       8 characters

  5                            FILE-NUMBER          000-00000      Up to 17 characters

  4       EFFECTIVENESS-DATE                        12/12/1996     Up to 20 characters
  ------- -------------------- -------------------- -------------- -------------------------

**B.2.1.2 Submission Types Found in Template** 2

  ----------------- ----------------- ----------------- -----------------
  144               144/A             40-17F1           40-17F1/A

  40-17F2           40-17F2/A         40-8B25           40-8F-2

  40-8F-2/A         40-8F-A           40-8F-A/A         40-8F-B

  40-8F-B/A         40-8F-L           40-8F-L/A         40-8F-M

  40-8F-M/A         425               45B-3             45B-3/A

  ANNLRPT           ANNLRPT/A         CB                CB/A

  DEF 14A           DEF 14C           DEFA14A           DEFA14C

  DEFC14A           DEFC14C           DEFM14A           DEFM14C

  DEFN14A           DEFR14A           DEFR14C           DFAN14A

  DFRN14A           DSTRBRPT          DSTRBRPT/A        F-N

  F-N/A             F-X               F-X/A             N-18F1

  N-18F1/A          N-23C-1           N-23C-1/A         N-23C-2

  N-23C-2/A         N-23C3A           N-23C3A/A         N-23C3B

  N-23C3B/A         N-23C3C           N-23C3C/A         N-27D-1

  N-27D-1/A         N-54A             N-54A/A           N-54C

  N-54C/A           N-6F              N-6F/A            N-8A

  N-8A/A            N-8B-2            N-8B-2/A          N-8B-3

  N-8B-3/A          N-8B-4            N-8B-4/A          PRE 14A

  PRE 14C           PREC14A           PREC14C           PREM14A

  PREM14C           PREN14A           PRER14A           PRER14C

  PRRN14A           PX14A6G           PX14A6N           QRTLYRPT

  QRTLYRPT/A        SC 13D            SC 13D/A          SC 13E1

  SC 13E1/A         SC 13E3           SC 13E3/A         SC13E4F

  SC13E4F/A         SC 13G            SC 13G/A          SC14D1F

  SC14D1F/A         SC 14D9           SC 14D9/A         SC14D9C

  SC14D9F           SC14D9F/A         SC 14F1           SC 14F1/A

  SC TO-C           SC TO-I           SC TO-I/A         SC TO-T

  SC TO-T/A         SUPPL             U-12-IA           U-12-IA/A

  U-12-IB           U-12-IB/A         U-13E-1           U-13E-1/A

  U-57              U-57/A            U-7D              U-7D/A
  ----------------- ----------------- ----------------- -----------------

**Examples of Template 2 Submission Types Main Page Information**

**Example 1**

Submission Types

  --------------------------------- -------------------------------------
  U-13E-1                           

  U-13E-1/A                         
  --------------------------------- -------------------------------------

  ---------- -------------------- -------------------- -------------- -------------------------
  **Code**   **Data Fields**                           **Value**      **Format**

                                                                      

  **1**      TYPE                                      U- 13E1/A      See List Above

  **1**      SROS                                      AMEX           Up to 4 characters

  **4**      SUBMISSION-CONTACT                                       

  **4**                           NAME                 A. Jones       Up to 30 characters

  **4**                           PHONE                202-555-1111   Up to 20 characters

  **1**      FILER                                                    

  **1**                           CIK                  123456         Up to 10 digits

  **1**                           CCC                  x21234@1       8 characters

  **1**      SUBJECT-COMPANY                                          

  **1**                           NAME                 ABC COMPANY    Up to 150 characters

  **1**                           CIK                  654321         Up to 10 digits

  **1**                           IRS-NUMBER           22-7777777     9 digits + hyphen

  **5**                           FILE-NUMBER          333-00000      Up to 17 characters
  ---------- -------------------- -------------------- -------------- -------------------------

**Examples of Template 2 Submission Types Page 1 Information**

**Example 2**

Submission Types

  ----------------------------------- -----------------------------------
  SC TO-I                             

  SC TO-I/A                           

  SC TO-T                             

  SC TO-T/A                           
  ----------------------------------- -----------------------------------

  ------- -------------------- ------------------- ------------------- --------------------
  Code    Data Fields                              Value               Format

                                                                       

  1       TYPE                                     SC TO-T             See List Above

  1       SROS                                     AMEX                Up to 4 characters

  4       SUBMISSION-CONTACT                                           

  4                            NAME                A. Jones            Up to 30 characters

  4                            PHONE               202-555-1111        Up to 20 characters

  1       FILER                                                        

  1                            CIK                 123456              Up to 10 digits

  1                            CCC                 x21234@1            8 characters

  1       SUBJECT-COMPANY                                              

  1                            NAME                ABC COMPANY         Up to 150 characters

  1                            CIK                 654321              Up to 10 digits

  1                            IRS-NUMBER          22-7777777          9 digits + hyphen

  5                            FILE-NUMBER         000-00000           Up to 17 characters

  2       GROUP-MEMBERS                                                Up to 60 characters
  ------- -------------------- ------------------- ------------------- --------------------

**B.2.1.3 Submission Types Found in Template 3**

  ----------------- ----------------- ----------------- -----------------
  10-12B            10-12B/A          10-12G            10-12G/A

  10-K              10-K/A            10KSB             10KSB/A

  10-KT             10-KT/A           10-Q              10-Q/A

  10QSB             10QSB/A           10-QT             10-QT/A

  10SB12B           10SB12B/A         10SB12G           10SB12G/A

  11-K              11-K/A            11-KT             11-KT/A

  13F-HR            13F-HR/A          13F-NT            13F-NT/A

  15-12B            15-12B/A          15-12G            15-12G/A

  15-15D            15-15D/A          18-12B            18-12B/A

  18-12G            18-12G/A          18-K              18-K/A

  20-F              20-F/A            20FR12B           20FR12B/A

  20FR12G           20FR12G/A         25                25/A

  305B2             305B2/A           35-APP            35-APP/A

  35-CERT           35-CERT/A         40-F              40-F/A

  40FR12B           40FR12B/A         40FR12G           40FR12G/A

  424A              424B1             424B2             424B3

  424B4             424B5             424B7             485APOS

  485BPOS           485BXT            486APOS           486BPOS

  497               497AD             497H2             497J

  497K1             497K2             497K3A            497K3B

  6-K               6-K/A             8-A12B            8-A12B/A

  8-A12G            8-A12G/A          8-K               8-K/A

  8-K12B            8-K12B/A          8-K12G3           8-K12G3/A

  8-K15D5           8-K15D5/A         ARS               ARS/A

  AW                DEL AM            N-30B-2           N-30D

  N-30D/A           N-CSR             N-CSR/A           N-CSRS

  N-CSRS/A          N-PX              N-PX/A            N-Q

  N-Q/A             NSAR-A            NSAR-A/A          NSAR-AT

  NSAR-AT/A         NSAR-B            NSAR-B/A          NSAR-BT

  NSAR-BT/A         NSAR-U            NSAR-U/A          NT 10-K

  NT 10-K/A         NT 10-Q           NT 10-Q/A         NT 11-K

  NT 11-K/A         NT 15D2           NT 15D2/A         NT 20-F

  NT 20-F/A         NT-NCSR           NT-NCSR/A         NT-NSAR

  NT-NSAR/A         POS 8C            POS AMC           POS AMI

  POS EX            POS462B           SP 15D2           SP 15D2/A

  U-1               U-1/A             U-13-1            U-13-1/A

  U-13-60           U-13-60/A         U-33-S            U-33-S/A

  U-3A-2            U-3A-2/A          U-3A3-1           U-3A3-1/A

  U5A               U5A/A             U5B               U5B/A

  U5S               U5S/A             U-6B-2            U-6B-2/A

  U-9C-3            U-9C-3/A          UNDER             UNDER/A

  U-R-1             U-R-1/A                             
  ----------------- ----------------- ----------------- -----------------

**Examples of Template 3 Submission Types Main Page Information**

**Example 1**

Submission Types

  ------------------------------------------ ----------------------------
  10-12B                                     

  10-12G                                     

  10SB12B                                    

  10SB12G                                    

  18-12B                                     

  18-12G                                     

  20FR12B                                    

  35-APP                                     

  8-A12B                                     

  8-A12G                                     

  U-1                                        

  U-13-1                                     

  U-3A3-1                                    

  U-3A3-1/A                                  
  ------------------------------------------ ----------------------------

  ------ -------------------- ------------------- -------------------- --------------------
  Code   Data Fields                              Value                Format

                                                                       

  1      TYPE                                     8-A12B               See List Above

  1      SROS                                     AMEX                 Up to 4 characters

  4      SUBMISSION-CONTACT                                            

  4                           NAME                A. Jones             Up to 30 characters

  4                           PHONE               202-555-1111         Up to 20 characters

  1      FILER                                                         

  1                           CIK                 123456               Up to 10 digits

  1                           CCC                 x21234@1             8 characters

  5                           FILE-NUMBER         000-00000            Up to 17 characters
  ------ -------------------- ------------------- -------------------- --------------------

**Examples of Template 3 Submission Types Main Page Information**

**Example 2**

Submission Types

  ----------------------------------- -----------------------------------
  10-KT                               

  10-KT/A                             

  10-QT                               

  10-QT/A                             

  11-KT                               

  11-KT/A                             
  ----------------------------------- -----------------------------------

  ------- -------------------- ------------------- -------------------- --------------------
  Code    Data Fields                              Value                Format

                                                                        

  1       TYPE                                     10-KT                See List Above

  1       SROS                                     AMEX                 Up to 4 characters

  4       SUBMISSION-CONTACT                                            

  4                            NAME                A. Jones             Up to 30 characters

  4                            PHONE               202-555-1111         Up to 20 characters

  1       FILER                                                         

  1                            CIK                 123456               Up to 10 digits

  1                            CCC                 x21234@1             8 characters

  1                            FILE-NUMBER         333-00000            Up to 17 characters

  1       PERIOD                                   12/12/1996           Up to 20 characters

                                                                        See Chapter 3, for
                                                                        format.
  ------- -------------------- ------------------- -------------------- --------------------

**B.2.1.4 Example of Template 4 Submission Types Page 1 Information**

**Example 1**

Submission Types

  ------------------------------------- ---------------------------------
  CORRESP                               

                                        
  ------------------------------------- ---------------------------------

  ------ -------------------- -------------------- -------------------- --------------------
  Code   Data Fields                               Value                Format

                                                                        

  1      TYPE                                      CORRESP              See List Above

  4      SUBMISSION-CONTACT                                             

  4                           NAME                 A. Jones             Up to 30 characters

  4                           PHONE                202-555-1111         Up to 20 characters

  1      FILER                                                          

  1                           CIK                  1234567890           Up to 10 digits

  1                           CCC                  x21234@1             8 characters
  ------ -------------------- -------------------- -------------------- --------------------

**B.2.1.5 Example of Template 5 Submission Types Page 1 Information**

**Example 1**

Submission Types

  ------------------------------------- ---------------------------------
  MODULE                                

  SEGMENT                               
  ------------------------------------- ---------------------------------

  ------ -------------------- -------------------- -------------------- --------------------
  Code   Data Fields                               Value                Format

                                                                        

  1      TYPE                                      Module               See List Above

  4      SUBMISSION-CONTACT                                             

  4                           NAME                 A. Jones             Up to 30 characters

  4                           PHONE                202-555-1111         Up to 20 characters

  1      FILER                                                          

  1                           CIK                  1234567890           Up to 10 digits

  1                           CCC                  x21234@1             8 characters
  ------ -------------------- -------------------- -------------------- --------------------

**B.2.1.6 Template 6 BULK Submission Type Main Page Information**

Bulk submissions are prepared regular submission types (Templates 1-5)
that are grouped together for ease of transmission. Once transmission is
completed, the submissions are separated and processed in the same way
as single submissions.

After accessing the Bulk Submission Template, step through the dialogue
boxes to add the desired submissions to the template. The template
displays the names of all added filenames and the document count. A
field is also provided for additional description information (if
desired) for each submission. Once added, items in the template can be
viewed and or deleted from the template. After completion, the Bulk
Submission Template can be transmitted in the same way as single
submissions.

For more information on Bulk submissions see Chapter 5.

**B.2.1.7 Submission Template Attached Documents List Page Information**

The Attached Documents List page allows ASCII text, HTML, or PDF
documents to be attached, deleted, and viewed within the submission
template.

On the Attached Documents List page there are five fields:

  ------------- ----------------------------------------------------------
  File Name     Document\'s filename automatically appears when a document
                is enclosed.

  Type          Choose the document type: Cover, Correspondence, Graphic,
                EU-1, and EX.

  Description   Enter a brief description up to thirty (30) characters in
                length.

  Validation?   When you select this box, EDGARLink validates the document
                after the \[Doc Validation\] button is clicked.

  Document      Automatically displays the number of documents attached to
  Count\*       your submission.
  ------------- ----------------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Notifications\]

-   \[Fee Offsets\]\*\*

-   \[Module/Segment\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There are six subdocument buttons:

-   \[Add Document\]

-   \[Delete Document\]

-   \[View Document\]

-   \[Move Doc Down\]

-   \[Move Doc Up\]

-   \[Doc Validation\]

There is also the Save icon that saves your entire submission.

For more information on submission documents, see Chapter 5.

\*Read-only information is automatically entered.

\*\*Available for fee bearing submissions only.

**B.2.1.8 Submission Template Notification Page Information**

Modernized EDGARLink allows you to notify as many people as necessary of
the status of your EDGAR submission. For information on changing your
main notification address or downloading a Requested Return Copy, see
Chapter 6.

**Note:** To download a complete copy of your filing you must select
Return Copy on the Main Page of the Submission Template.

The Notification Information page has one field:

  ------------------ ----------------------------------------------------
  Internet           Enter the Internet e-mail addresses in the standard
  Notification       Internet format.
  Address            

  The \[Add\] button Inserts additional e-mail address lines. Do not try
                     to enter more than one e-mail address in the
                     Internet Notification Address field.

  Notify via Filing  Keeps EDGAR from e-mailing your submission status to
  website Only?      anyone, and notification will be available through
                     the EDGAR Filing website only.
  ------------------ ----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Fee Offsets\]\*\*

-   \[Module/Segment\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There is also the Save icon that saves your entire submission.

For more information on notification, see Chapter 5.

\*\*Available for fee bearing submissions only.

**B.2.1.9 Submission Template Attach Module/Segment Page Information**

The Referenced Module/Segment List page is only used for referencing
Type 2 modules or segments that have already been created, validated,
and transmitted to EDGAR. There are five fields on this page:

  ----------------- -----------------------------------------------------
  M/S               Select M for module or S for segment.

  Module/Segment    Enter the correct module or segment name.
  Name              

  CIK               Enter the CIK of the filer whose module you are
                    using.

  CCC               Enter the CCC of the filer whose module you are
                    using.

  Type              Select the type of Type 2 module/segment you are
                    attaching.

  \[Add Module/     Adds more module or segment lines.
  Segment           
  Reference\]       
  ----------------- -----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Fee Offsets\]\*\*

-   \[Notifications\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There is also the Save icon that saves your entire submission.

If the referenced module or segment does not exist on EDGAR your
submission will be suspended.

For more information on modules and segments, see Chapter 5.

\*\*Available for fee bearing submissions only.

**B.2.1.9 Submission Template Attach Fee Offsets Page Information**

The Attach Fee Offsets page is used for entering previously filed fee
bearing submission information and offset fee amounts. There are six
fields on this page:

  ----------------- -----------------------------------------------------
  CIK               Enter the CIK of the filer whose module you are
                    using.

  Form Type         Enter the form type of the previous filing.

  File Number       Enter the file number of the previous filing.

  Offset Filing     Enter the filing date of the previous filing.
  Date              

  Amount            Enter the amount applicable to the current
                    submission.

  Fee Offset        Enter the total amount of all previous filings.
  Total\*           

  \[Add Fee Offset  Inserts additional fee offset lines.
  Line\]            
  ----------------- -----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Notifications\]

-   \[Module/Segment\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There is also the Save icon that saves your entire submission.

\*Read-only information is automatically entered by EDGARLink.

\*\*Available for fee bearing submissions only.

**B.2.1.9 Submission Template Attach Fee and Offering Page Information**

The Attach Fee and Offering page allows you to enter the submission
offering data and uses the latest SEC rate information downloaded from
the Filing website.

  ----------------- -----------------------------------------------------
  Payor CIK         Third party paying CIK.

  Payor CCC         Third party paying CCC.

  Payment Method    Method of fee payment: Fedwire/Lockbox.

  Fee Paid          Amount paid.

  Total offering\*  Total submission offering.

  Fee rate as of\*  SEC fee rate.

  Total fee\*       Total fee amount due.

  Total offset from Offset total amount from the Fee Offset page.
  Fee Offset Page\* 

  Fee due\*         Total fee amount due.

  Security Type     Type of security being offered.

  Amount Being      Total number of units being registered.
  Registered        

  Proposed maximum  Maximum amount to pay per unit.
  offering price    
  per unit          

  Proposed maximum  Maximum amount of total offering.
  aggregate         
  offering price    

  \[Add Offering    Adds additional offering lines.
  Entry\]           
  ----------------- -----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Notifications\]

-   \[Module/Segment\]

-   \[Help\]

-   \[Fee Offsets\]\*\*

There is also the Save icon button that saves your entire submission.

\*Read-only information is automatically entered.

\*\*Available for fee bearing submissions only.

APPENDIX C

######### Acceptable Values for Certain EDGAR Data Fields

**C.1.0 Introduction**

Values for some EDGAR data fields must be presented in a specific
\"conformed\" format. These values are listed within this appendix:

1.  Company and Individual Entity Name

2.  Document Count

3.  8-K Items

4.  Fee Payment Method

5.  Self Regulatory Organizations (SROS)

6.  Submission and/or Document Type

7.  Relationship

8.  Period

**C.1.1 Company and Individual Entity Names Automated Conformance
Rules**

These conformance rules will be automatically applied to Company and
Individual Entity Names entered in the EDGAR system.

**C.1.1.1 Which Fields Are Affected**

The automated conformance process will be applied to Company Names when
they are entered on the Filer Management (Form ID) web site or modified
using the Edit Company Information function. Values entered by the user
will be conformed and redisplayed, along with the original user entry,
for review and acceptance by the user.

**C.1.1.2 Removal of Excess White Space**

Leading and trailing blank spaces will be removed. Any embedded
sequences of two or more spaces will be replaced with a single space.

**C.1.1.3 Punctuation Marks and Special Characters**

EDGAR\'s character validation will allow the upper-case alphabet (A-Z;
ASCII 65-90), lower-case alphabet (a-z; ASCII 97-122), digits (0-9;
ASCII 48-57), and the following punctuation characters:

  ------------ ---------------------------------------- ------------------
  Char         Character Name                           ASCII Number

               Space                                    32

  &            Ampersand                                38

  \-           Hyphen, dash                             45

  \\           Backward slash                           92

  /            Virgule, forward slash                   47

  !            Exclamation point                        40

  \#           Pound/number sign                        41

  \$           Dollar sign                              36

               Left parenthesis                         40

  )            Right parenthesis                        41

  ,            Comma                                    44

  .            Period                                   46

  :            Colon                                    58

               Semicolon                                59

  =            Equals sign                              61

  @            At sign                                  64

  \`           Back quote                               96

  {            Left brace                               123

  \|           Vertical bar                             124

  }            Right brace                              125
  ------------ ---------------------------------------- ------------------

**C.1.1.4 Word Delimiters**

For evaluation of word-based processing rules, the \"word\" delimiter
will be a blank space or the start or end of the Company Name.
Punctuation characters will not be considered word delimiters (e.g.,
\"E-Trade\" would be considered a single word).

**C.1.1.5 Text Eliminations**

When the filer indicates that they are a Company (i.e., not an
Individual), if any of the following words are found as the first word
of the name, they will be removed. Checks for these words will be case
insensitive. The text elimination step will be performed before any text
substitution steps.

A

AN

THE

**C.1.1.6 Text Substitutions**

When performing the following text substitutions, checks for original
values will be case insensitive, but exact spelling will be required
(i.e., misspellings will not be detected). The values, which are
replaced as part of the substitution will be in, uppercase irrespective
of the case of the original word (e.g., Corporation would become CORP).
Text substitution steps will be performed after the text elimination
step.

When the filer indicates that he or she is a Company (i.e., not an
Individual):

1.  The following text substitutions will be applied to all words except
    the first:

  ---------------------------------- ------------------------------------
  [Original Value]{.underline}       [Conformed Value]{.underline}

  Company                            CO

  Corporation                        CORP

  Incorporated                       INC

  Incorporation                      INC

  And                                &
  ---------------------------------- ------------------------------------

2.  The following substitution will be applied if the word is neither
    the first in the name, nor is immediately followed by the word
    \"Partnership:\"

  ---------------------------------- ------------------------------------
  [Original Value]{.underline}       [Conformed Value]{.underline}

  Limited                            LTD
  ---------------------------------- ------------------------------------

When the filer indicates that he or she is an Individual, the following
text substitutions will be applied to the name suffix field (see
Sequencing of Individual Names, below).

  ---------------------------------- ------------------------------------
  [Original Value]{.underline}       [Conformed Value]{.underline}

  Junior                             JR

  Senior                             SR
  ---------------------------------- ------------------------------------

**C.1.1.7 Sequencing of Individual Names**

When the filer indicates that he or she is an Individual, he or she will
be prompted to enter his or her name in four separate name fields:
First, Middle, Last, and Suffix (e.g. Walter Hines Dill Junior). After
data entry, the fields will be combined in the sequence Last, First,
Middle, Suffix, separated by blank spaces (e.g. Dill Walter Hines JR)
and displayed in the Company Name data element.

**C.1.2** **Document Count**

Although this field is read-only and EDGARLink automatically fills in
this field, there are limitations on its value. Please use the following
guideline when adding a document to a filing. (See section on DOCUMENT
TYPE for further limitations.)

A submission may include a maximum of 612 documents in the following
combinations:

-   At least one (1) primary submission document\*

-   Up to ten (10) cover letters (document type \"COVER\")

-   Up to one hundred (100) correspondence documents (document type
    \"CORRESP\")

-   Up to five hundred (500) exhibits/graphics files (document type
    \"EX-\_\_\")\*\*

-   One (1) EU-1

    \* The primary document must include the primary filing; exhibits
    must be included in separate exhibit documents appropriately
    labeled.

    \*\* For appropriate labels for exhibits, please see pages C-5
    through C-10 and/or in accordance with rule or form requirements.

**C.1.3 8-K Items**

The following numbers are used as values for the ITEMS data
fieldGlossDATAFIELD to represent the items described below. The ITEMS
data field is acceptable only with the various 8-K submissions.

**Note:** When more than one item is included, please select Multiple
Items data fields.

[DESCRIPTION]{.underline} [VALUEGlossVALUE]{.underline}

Changes in control of registrant[GlossREGISTRANT]{.underline} 1

Acquisition or disposition of assets 2

Bankruptcy or receivership 3

Changes in registrant\'s certifying accountant 4

Other events 5

Resignations of registrant\'s directors 6

Financial statements and exhibits 7

Change in fiscal year 8

Regulation FD Disclosure 9

Amendments/Waivers to the Registrant\'s Code of Ethics 10

Temporary Suspension of Trading Under Registrant\'s Employee Benefit
Plans 11

Results of Operations and Financial Condition 12

Receipt of an Attorney\'s Written Notice Pursuant to 17 CFR 205.3(d) 13

**C.1.4 Fee Payment Method**

FEE PAYMENT METHOD \-- Values acceptable with the METHOD data
field[GlossDATAFIELD]{.underline}.

LOCKBOX[GlossLOCKBOX]{.underline} FEDWIRE

**C.1.5 Self-Regulatory Organization (SROS)**

SELF-REGULATORY ORGANIZATIONS \-- Values acceptable with the
SROSGlossSROs data field[GlossDATAFIELD]{.underline}.

  -------------------------------------------------------------------------
  ORGANIZATION                                            VALUEGlossVALUE
  ------------------------------------------------------- -----------------
  American Stock Exchange                                 AMEX

  Boston Stock Exchange                                   BSE

  Cincinnati Stock Exchange                               CSE

  Chicago Board Options Exchange                          CBOE

  Chicago Stock Exchange                                  CHX

  International Stock Exchange                            ISE

  National Association of Securities Dealers              NASD

  New York Stock Exchange                                 NYSE

  Pacific Exchange, Inc.                                  PCX

  Philadelphia Stock Exchange                             PHLX

  Not Applicable                                          NONE
  -------------------------------------------------------------------------

**C.1.6 Submission and/or Document Types**

SUBMISSIONGlossSUBMISSION AND/OR DOCUMENTGlossDOCUMENT TYPES \-- Values
acceptable with the TYPE data fieldGlossDATAFIELD.

1\. The following SUBMISSION TYPE data field values are acceptable:

  ----------------------------------------- ------------------------------------
  DESCRIPTION                               VALUEGlossVALUE

  EDGARGlossEDGAR name of required          (All submission types listed in
  submission                                Appendix A/B)

  Correspondence                            CORRESP
  SubmissionGlossCORRESPONDENCESUBMISSION   
  (Template 4)                              

  Modular SubmissionGlossMODULARSUBMISSION  MODULE
  (Template 5)                              

  Segment Submission (Template 5)           SEGMENT
  ----------------------------------------- ------------------------------------

2\. The following DOCUMENT TYPEGlossDOCUMENTTYPE data field values are
acceptable:

  ----------------------------------------------------------------------------
  DESCRIPTION                               VALUE
  ----------------------------------------- ----------------------------------
  Cover letter                              COVER

  Correspondence document                   CORRESP

  NASAA document                            EU-1

  Type 1 Module or Segment document         TYPE 1

  Name of submission type you must file     (All submission types listed in
                                            Appendix A/B)

  Exhibits under Regulations S-K            Document headers for Exhibits
                                            should be based on the following
                                            descriptions. For examples of
                                            Investment Company Exhibits, see
                                            pages C-7 through C-10.

  Underwriting agreement                    EX-1

  Plan of acquisition, regarding            EX-2
  organization, arrangement, liquidation,   
  or succession                             

  Articles of Incorporation                 EX-3.(i)

  By-laws                                   EX-3.(ii)

  Instruments defining the rights of        EX-4
  security holders, including indentures    

  Opinion regarding legality                EX-5

  Opinion regarding discount on capital     EX-6
  shares                                    

  Opinion regarding liquidation preference  EX-7

  Opinion regarding tax matters             EX-8

  Voting trust agreement                    EX-9

  Material contracts                        EX-10

  Statement regarding computation of        EX-11
  per-share earnings                        

  Statement regarding computation of ratios EX-12

  Annual report to security holders, Form   EX-13
  10-Q or quarterly report to security      
  holders                                   

  Material foreign patents                  EX-14

  Letter regarding unaudited interim        EX-15
  financial information                     

  Letter regarding change of certifying     EX-16
  accountant                                

  Letter regarding director resignation     EX-17

  Letter regarding change in accounting     EX-18
  principles                                

  Report furnished to security holders      EX-19

  Other documents or statements to security EX-20
  holders                                   

  Subsidiaries of the                       EX-21
  [registrantGlossREGISTRANT]{.underline}   

  Published report regarding matters        EX-22
  submitted to vote of security holders     

  Consents of experts and counsel           EX-23

  Power of attorney                         EX-24

  Statement of eligibility of trustee (You  EX-25
  can amend an EX-25 by submitting an       
  amended registration statement and the    
  document type EX-25/A)                    

  Invitations for competitive bids          EX-26

  Information from reports furnished to     EX-28
  state insurance regulatory authorities    

  Additional exhibits (to be used for       EX-99
  exhibits not specifically designated by   
  another number and by investment          
  companies)                                

  Certifications required under section 302 EX-31
  of the Sarbanes-Oxley Act of 2002         

  Certifications required under section 906 EX-32
  of the Sarbanes-Oxley Act of 2002         
  ----------------------------------------------------------------------------

Other exhibit selections are as follows:

**Examples of Document Type Values for Investment Company Exhibits for
Certain Forms:**

  ----------------------------------- -----------------------------------
  Form N-1A EXHIBITS ITEM 23          FORM N-14 EXHIBITS ITEM 16

  EX-99.a CHARTER                     EX-99.1 CHARTER

  EX-99.b BYLAWS                      EX-99.2 BYLAWS

  EX-99.c HOLDERS RTS                 EX-99.3 VOTING TRUST

  EX-99.d ADVSR CONTR                 EX-99.4 ACQ AGREEMNT

  EX-99.e UNDR CONTR                  EX-99.5 HOLDERS RTS

  EX-99.f BONUS PROFIT                EX-99.6 ADVSER CONTR

  EX-99.g CUST AGREEMT                EX-99.7 DISTR CONTR

  EX-99.h OTH MAT CONT**\***          EX-99.8 O&D BENEFTS

  EX-99.i LEGAL OPININ                EX-99.9 CUST CONTRCT

  EX-99.j OTHER OPININ**\***          EX-99.10 12B1 PLAN

  EX-99.k OMT FIN STAT                EX-99.11 OPIN COUNSL

  EX-99.l INT CAP AGRE                EX-99.12 TAX OPINION**\***

  EX-99.m 12B-1 PLAN                  EX-99.12 REV RULING**\***

  EX-99.n 18F-3 PLAN                  EX-99.13 OTH CONTRCT**\***

  EX-99.p CODE ETH                    EX-99.14 OTH CONSENT**\***

                                      EX-99.15 OTH FIN ST

                                      EX-99.16 PWR OF ATTY

                                      EX-99.17 (as approp)
  ----------------------------------- -----------------------------------

+-------------------------+-------------------------+-----------------+
| Form N-2 EXHIBITS ITEM  |   --------------------  |                 |
| 24(2)                   |   Form N-6 EXHIBITS     |                 |
|                         |   ITEM 27               |                 |
|                         |                         |                 |
|                         |   --------------------  |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2A CHARTER        | Ex-99.a BD-DIR-RESOL    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2B BYLAWS         | EX-99.b CUST-AGRMETS    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2C VOTING TRST    | EX-99.c UNDER CONTRT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2D HOLDERS RTS    | EX-99.d CONTRACTS       |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2E DIV REIN PL    | EX-99.e APPLICATIONS    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2F SUBSID DEBT    | EX-99.f DEP CERT/BYL    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2G ADVSR CONTR    | EX-99.g REINS CONTRT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2H DISTR CONTR    | EX-99.h PARTIC AGREE    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2I O&D BENEFTS    | EX-99.i ADMIN CONTRT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2J CUST CONTR     | EX-99.j OTH MAT CONT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2K OTH            | EX-99.k LEGAL OPININ    |                 |
| CONTRCT**\***           |                         |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2L OPIN COUNSL    | EX-99.l ACTUARIAL OP    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2M CNSNT SRVCE    | EX-99.m CALCULATION     |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2N OTH            | EX-99.n OTH OPINIONS    |                 |
| CONSENT**\***           |                         |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2O OTH FIN ST     | EX-99.o OMITD FIN ST    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2P STOCK LTR      | EX-99.p INIT CAP AGR    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2Q RETRMT PLAN    | EX-99.q REDEEM EXEMP    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2R CODE ETH       |                         |                 |
+-------------------------+-------------------------+-----------------+
| **\*** Name of exhibit  |                         |                 |
| may vary depending on   |                         |                 |
| the specific content of |                         |                 |
| the exhibit.            |                         |                 |
+-------------------------+-------------------------+-----------------+

**Note:** You may include up to fourteen characters after the decimal
point in the document type value.

Examples of Document Type Values for Investment Company Exhibits For
Filings Made on Forms N-8B-2 and S-6:

+------------------------+---------------------------------------------+
| FORM N-8b-2            | FORM S-6                                    |
+------------------------+---------------------------------------------+
| PAR                    | INSTR                                       |
+------------------------+---------------------------------------------+
| A EX‑99.A1 INDNTR ORGN | 1 EX‑99.A1 INDNTR ORGN                      |
+------------------------+---------------------------------------------+
| EX‑99.A2 INDNTR PMT    | EX‑99.A2 INDNTR PMT                         |
+------------------------+---------------------------------------------+
| EX‑99.A3A DIST CONTR   | EX‑99.A3A DIST CONTR                        |
+------------------------+---------------------------------------------+
| EX-99.A3B DEALER AGR   | EX-99.A3B DEALER AGR                        |
+------------------------+---------------------------------------------+
| EX-99.A3C SCH COMMIS   | EX-99.A3C SCH COMMIS                        |
+------------------------+---------------------------------------------+
| EX-99.A4 OTHER AGRMT   | EX-99.A4 OTHER AGRMT                        |
+------------------------+---------------------------------------------+
| EX-99.A5 FORM/SECRTY   | EX-99.A5 FORM/SECRTY                        |
+------------------------+---------------------------------------------+
| EX-99.A6 CERT/BYLAWS   | EX-99.A6 CERT/BYLAWS                        |
+------------------------+---------------------------------------------+
| EX-99.A7 INSR POLICY   | EX-99.A7 INSR POLICY                        |
+------------------------+---------------------------------------------+
| EX-99.A8 DEPOSIT AGR   | EX-99.A8 DEPOSIT AGR                        |
+------------------------+---------------------------------------------+
| EX-99.A9 OTHER CONTR   | EX-99.A9 OTHER CONTR                        |
+------------------------+---------------------------------------------+
| EX-99.A10 PERIODC PP   | EX-99.A10 PERIODC PP                        |
+------------------------+---------------------------------------------+
| EX-99.A11 CODE ETH     |                                             |
+------------------------+---------------------------------------------+
| B EX-99.B1 NOTIC/SHLDR | 2 EX-99.2 OPIN COUNSEL                      |
+------------------------+---------------------------------------------+
| EX-99.B2 ANRPT/SHLDR   |                                             |
+------------------------+---------------------------------------------+
|                        | 3 EX-99.3 OTHER FIN ST                      |
+------------------------+---------------------------------------------+
| C Dealer\'s name &     |                                             |
| address                |                                             |
+------------------------+---------------------------------------------+
|                        | 4 EX-99.4 UNREG ISSUER                      |
+------------------------+---------------------------------------------+
|                        |                                             |
+------------------------+---------------------------------------------+
|                        | OTHER Consents required by Instruction 4 of |
|                        | S-6 (as applicable):                        |
+------------------------+---------------------------------------------+
|                        | > EX-99.C1 ACCT CONSNT                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C2 EVAL CONSNT                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C3 RTG AGY OPN                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C4 TAX OPINION                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C5 REV RULING                       |
+------------------------+---------------------------------------------+
|                        | > EX-99.C6 OTHER OPIN                       |
+------------------------+---------------------------------------------+

**Notes:** (1) The content of this exhibit shall be supplied separately
as [confidentialGlossCONFIDENTIAL]{.underline} information pursuant to
rule 45a-1 (in paper format).

> \(2\) You may include up to fourteen characters after the decimal
> point in the document type value.

**Examples of Document Type Values for Investment Company Exhibits Filed
with Form N-SARGlossN.SAR**:

  ----------------------- -----------------------------------------------
  ITEM 77                 

  B                       EX-99.77B ACCT LTTR

  C                       EX-99.77C VOTES

  D                       EX-99.77D POLICIES

  E                       EX-99.77E LEGAL

  F                       EX-99.77F CHNG DEBT

  G                       EX-99.77G DEFAULTS

  H                       EX-99.77H CHNG CNTRL

  I                       EX-99.77I NEW SECUR

  J                       EX-99.77J REVALUATN

  K                       EX-99.77K CHNG ACCNT

  L                       EX-99.77L NEW ACCTNG

  M                       EX-99.77M MERGERS

  N                       EX-99.77N RULE 2A-7

  O                       EX-99.77O RULE 10F-3

  P                       EX-99.77P EXMPT INFO

  Q1                      EX-99.77Q1 OTHR EXHB

  Q2                      EX-99.77Q2 ITEM 405
  ----------------------- -----------------------------------------------

**Examples of Document Type Values for Exhibits Filed with Form
N-CSRGlossN.SAR:**

  -----------------------------------------------------------------------
  EX-99.CERT

  EX-99.906CERT

  EX-99.CODE ETH
  -----------------------------------------------------------------------

**Examples of Document Type Values for Exhibits Filed with Form N-Q:**

  -----------------------------------------------------------------------
  EX-99.CERT

  -----------------------------------------------------------------------

**Notes:**

\(1\) You may include up to fourteen characters after the decimal point
in the document type value.

\(2\) When using the values EX-1 through EX-99, you may add characters
after a decimal point to further define the exhibit being submitted.

> For example: EX-10.24 Supply contracts

\(3\) You may not attach exhibits to document types CORRESP, modules, or
segments.

\(4\) The number and types of documents you can submit are limited.
Please see the DOCUMENT COUNT data field for more information.

\(5\) A correspondence filing may include up to 100 correspondence
documents.

**C.1.7 Relationship**

The following values are valid for the RELATIONSHIP data
fieldGlossDATAFIELD to represent the terms described below. The
RELATIONSHIP data field is acceptable only with the 144
submissionGlossSUBMISSION types (and amendments to these submissions)
used for reporting stock ownership.

  -------------------------------------- --------------------------------
  DESCRIPTION                            VALUEGlossVALUE

  Owner of more than 10% of Subject      Owner
  Company                                

  Director of Subject Company            Director

  Officer of Subject Company             Officer

  None of the above                      Other
  -------------------------------------- --------------------------------

**C.1.8** **PERIOD**

You **CAN** use a future date in the PERIOD data fieldGlossDATAFIELD
within the following submissionGlossSUBMISSION types:

  ----------------- ----------------- ----------------- -----------------
  6‑K               6‑K/A             DEF 14A           DEF 14C

  DEFN14A           N‑23C‑2           N‑23C‑2/A         N‑23C3A

  N‑23C3A/A         N‑23C3B           N‑23C3B/A         N‑23C3C

  N‑23C3C/A         PREM14C           PRE 14A           PRE 14C

  PREM14A           PREN14A                             
  ----------------- ----------------- ----------------- -----------------

You **CANNOT** use a future date in the PERIOD field within the
following submission types:

  ----------------- ----------------- ----------------- -----------------
  10‑K              10‑K/A            10KSB             10KSB/A

  10‑KT             10‑KT/A           10‑Q              10‑Q/A

  10QSB             10QSB/A           10‑QT             10‑QT/A

  11‑K              11‑K/A            11‑KT             11‑KT/A

  13F-HR            13F-HR/A          13F-NT            13F-NT/A

  18‑K              18‑K/A            20‑F              20‑F/A

  24F‑2NT           24F‑2NT/A         40-F              40-F/A

  8‑K               8‑K/A             8‑K12B            8‑K12B/A

  8‑K12G3           8‑K12G3/A         8‑K15D5           8‑K15D5/A

  ANNLRPT           ANNLRPT/A         ARS               ARS/A

  N‑23C‑1           N‑23C‑1/A         N‑27D‑1           N‑27D‑1/A

  N‑30B‑2           N‑30D             N‑30D/A           N-CSR

  N-CSR/A           N-CSRS            N-CSRS/A          N-PX

  N-PX/A            N-Q               N-Q/A             NSAR‑A

  NSAR‑A/A          NSAR‑AT           NSAR‑AT/A         NSAR‑B

  NSAR‑B/A          NSAR‑BT           NSAR‑BT/A         NSAR‑U

  NSAR‑U/A          NT 10‑K           NT 10‑K/A         NT 10‑Q

  NT 10‑Q/A         NT 11‑K           NT 11‑K/A         NT 15D2

  NT 15D2/A         NT 20‑F           NT 20‑F/A         NT-NCSR

  NT-NCSR/A         NT‑NSAR           NT‑NSAR/A         QRTLYRPT

  QRTLYRPT/A        SP 15D2           SP 15D2/A         U‑13‑60

  U‑13‑60/A         U‑33‑S            U‑33‑S/A          U‑3A‑2

  U‑3A‑2/A          U5S               U5S/A             U‑7D

  U‑7D/A            U‑9C‑3            U‑9C‑3/A          
  ----------------- ----------------- ----------------- -----------------

**APPENDIX D**

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

**D.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.
>
> \(4\) For EDGARLink/Windows, 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.

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

FROM: EDGAR POSTMASTER \[EDGARPOST1\]

TO: jsmith@xyz.com

DATE: 14-JAN-1999 15:00:10

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: MUNICIPAL INVESTMENTS TAX EXEMPT FUND

FORM TYPE: 10-K NUMBER OF DOCUMENTS: 3

RECEIVED DATE: 14-JAN-1999 13:18 ACCEPTED DATE: 14-JAN-1999 13:30

FILING DATE: 14-JAN-1999 13:18

TEST FILING: NO CONFIRMING COPY: NO

ACCESSION NUMBER: 1010101010-99-010051

FILE NUMBER(S):

1\. 33-89023

THE PASSWORD FOR LOGIN CIK 1010101010 WILL EXPIRE 31-DEC-1999

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

REGISTRANT(S):

1\. CIK: 1010101010

COMPANY: MUNICIPAL INVESTMENTS TAX EXEMPT FUND

FORM TYPE: 10-K

FILE NUMBER(S):

1.  33-89023

THE SUBMISSION CONTAINED THE FOLLOWING WARNINGS:

WRN: WARNING - TAG_VALUE_MISSING_OR_INVALID

MSG: Value for \<FISCAL-YEAR-END\> is missing or invalid

(BADVALUE).

LOC: LINE NUMBER: 0 LINE OFFSET:0 FILE OFFSET:0

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

FROM: EDGAR POSTMASTER \[EDGARPOST1\]

TO: TESTER01

DATE: 16-JAN-1999 14:45

SUBJECT: SUSPENDED FORM TYPE 485APOS (0000123789-99-006521)

MSG ID: 13359-36894

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

COMPANY: MUNICIPAL FUND INVESTMENTS

FORM TYPE: 485APOS NUMBER OF DOCUMENTS: 1

RECEIVED DATE:16-JAN-1999 10:18 SUSPENDED DATE: 16-JAN-1999 14:00

TEST FILING: NO CONFIRMING COPY: NO

ACCESSION NUMBER: 0000123789-99-006521

FILE NUMBER(S):

1\. 2-92893

THE PASSWORD FOR LOGIN CIK 0000123567 WILL EXPIRE 01-FEB-1999 00:00.

THIS SUBMISSION MUST BE RE-TRANSMITTED IN ITS ENTIRETY.

  ------ ----------------------------------------------------------------
  ERR:   INVALID_CHARACTER

  MSG:   Invalid ASCII code, value (156) at location specified.

  REF:   (The message that appears here represents the text of the filing
         and approximately five lines prior to the error and the error
         itself. This will show you where the error is in context and
         will make it easier to find the invalid character. The error
         will be repeated but, in the case of invalid ASCII codes, may
         not be printable.)

  LOC:   LINE NUMBER: 450 LINE OFFSET: 29 FILE OFFSET: 27000

         

  WRN:   WARNING - UNRECOGNIZED TAG

  MSG:   \<DOC-COUNT\> tag is not recognized by EDGAR

  LOC:   LINE NUMBER: 3 LINE OFFSET:0 FILE OFFSET:28
  ------ ----------------------------------------------------------------

**D.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.\"

**D.5 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:       |   | **ACC_NO_FILE_NUM_WITH_CORRECT_PREFIX**                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | CIK (value) has no previous file number with a prefix   |
|            |   | of (value).                                             |
+------------+---+---------------------------------------------------------+
| D          |   | The filing is being blocked because the filer does not  |
| ESCRIPTION |   | have a previous filing with a file number with the      |
|            |   | reported prefix.                                        |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| 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:       |   | **CIK_FILE_NUMBER_MISMATCH**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | File Number (value) provided for CIK (value) does not   |
|            |   | belong to that CIK.                                     |
+------------+---+---------------------------------------------------------+
| D          |   | A provided file number is not associated with the       |
| ESCRIPTION |   | correct filer.                                          |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **CIK_IRS_NUMBER_MISMATCH**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | IRS Number (value) provided for CIK (value) is          |
|            |   | incorrect.                                              |
+------------+---+---------------------------------------------------------+
| D          |   | The IRS Number specified for the filer is incorrect.    |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **CIK_REF_429_MISMATCH**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Ref429 File Number (value) provided for CIK (value)     |
|            |   | does not belong to that CIK.                            |
+------------+---+---------------------------------------------------------+
| D          |   | A Reference429 file number is not associated with the   |
| ESCRIPTION |   | correct filer.                                          |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **CIK_REF_462B_MISMATCH**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Ref462B File Number (value) provided for CIK (value)    |
|            |   | does not belong to that CIK.                            |
+------------+---+---------------------------------------------------------+
| D          |   | A Reference462B file number is not associated with the  |
| ESCRIPTION |   | correct filer.                                          |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| 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:       |   | **DUPLICATE_FILING**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Duplicate filing.                                       |
+------------+---+---------------------------------------------------------+
| D          |   | You have submitted a duplicate filing. This error may   |
| ESCRIPTION |   | require our intervention for proper resolution.         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Verify period of report and make correction, if         |
|            |   | necessary. If you accidentally submitted a duplicate    |
|            |   | filing that was suspended, no further action is needed. |
|            |   | EDGAR will delete a suspended submission after six (6)  |
|            |   | business days. If necessary, contact us for help with   |
|            |   | resolving this problem. If you believe your filing is   |
|            |   | not a duplicate, call your subject matter division,     |
|            |   | Corporation Finance, or Investment Management.          |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **DUPLICATE_MODSEG_REFERENCE**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): the reference to the (value) named (value)  |
|            |   | is specified more than once.                            |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission references the same module or segment   |
| ESCRIPTION |   | twice.                                                  |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the Type 2 module or segment document reference |
|            |   | and retransmit your submission.                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_MODULE_NAME**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Attempt to re-use module name (value).                  |
+------------+---+---------------------------------------------------------+
| D          |   | You attempted to Add, Delete, or Replace the module     |
| ESCRIPTION |   | more than once in a single submission, or attempted to  |
| OF ERROR:  |   | add a module that already exists.                       |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Either rename a module that you wish to add or, if this |
|            |   | is a second attempt to add or replace a module, check   |
|            |   | with Filer Support to verify if the module has already  |
|            |   | been received, replaced, or added. If so, no further    |
|            |   | action is required.                                     |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_MODULE_RESOLUTION**                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Type 2 MODULE reference (value) is to a file named      |
|            |   | (value). Another document, module, or segment in this   |
|            |   | submission has this same file name.                     |
+------------+---+---------------------------------------------------------+
| D          |   | A module submission has the same name as another        |
| ESCRIPTION |   | submission document.                                    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Rename the module file and retransmit.                  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_SEGMENT_NAME**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | You attempted to re-use a segment name (value).         |
+------------+---+---------------------------------------------------------+
| D          |   | You attempted to use duplicate segment names. This      |
| ESCRIPTION |   | error can occur because: there are duplicate segment    |
| OF ERROR:  |   | names within one segment submission; you attempted to   |
|            |   | use a segment name defined in a previous submission.    |
+------------+---+---------------------------------------------------------+
| **Note:**  |   | Segment names expire upon use or after six (6) days     |
|            |   | from entry date.                                        |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Define a unique segment name and re-submit.             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_SEGMENT_RESOLUTION**                        |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Type 2 Segment reference (value) is to a file named     |
|            |   | (value). Another document or module in this submission  |
|            |   | has this same file name.                                |
+------------+---+---------------------------------------------------------+
| D          |   | A segment submission has the same name as another       |
| ESCRIPTION |   | submission document.                                    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Rename the segment file and retransmit.                 |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_TAG_VALUE**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Class (id value) has a Class Name of (value) which is   |
|            |   | duplicated.                                             |
+------------+---+---------------------------------------------------------+
| D          |   | Class name is a duplicate Class name for the Series.    |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Retrieve and review the information in a new session    |
|            |   | and resubmit with another value.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_TAG_VALUE**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Class (id value) has a Ticker Symbol of (value) which   |
|            |   | is duplicated.                                          |
+------------+---+---------------------------------------------------------+
| D          |   | Ticker symbol is a duplicate for the CIK.               |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Retrieve and review the information in a new session    |
|            |   | and resubmit with another value.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_TAG_VALUE**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Series (id value) has a Series Name of (value) which is |
|            |   | duplicated.                                             |
+------------+---+---------------------------------------------------------+
| D          |   | Series name is a duplicate Series name for the CIK.     |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Retrieve and review the information in a new session    |
|            |   | and resubmit with another value.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_TAG_VALUE**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) tag is duplicated.                              |
+------------+---+---------------------------------------------------------+
| D          |   | The same tag value occurs more than once in the list of |
| ESCRIPTION |   | tag values. For example, an SRO value of \"AMEX\" is    |
| OF ERROR:  |   | provided twice.                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the duplicate tag value.                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_XFDL_DATA_NODE**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Improperly constructed XFDL submission file. The file   |
|            |   | has multiple MIME data nodes for document (value).      |
+------------+---+---------------------------------------------------------+
| D          |   | There are duplicated documents in your submission.      |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the duplicated document and retransmit your      |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **EDGARLINK_DOCUMENT_ERROR**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The document (value) contains (value) error(s).         |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission contains errors.                        |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Open the template that was submitted and view the       |
|            |   | attached documents. Fix errors, save and reattach       |
|            |   | document to submission, and revalidate.                 |
+------------+---+---------------------------------------------------------+
| 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:       |   | **FEE_DATA_ANALYSIS**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has a fee data error.                       |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is suspending this submission from the A&R   |
| ESCRIPTION |   | Workstation due to invalid fee data.                    |
|            |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **FEE_DUE_AND_PAID_MISMATCH**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Amount of fee being paid (value) is less than the       |
|            |   | amount of fee owed (value).                             |
+------------+---+---------------------------------------------------------+
| D          |   | Your account does not have enough money to cover the    |
| ESCRIPTION |   | fee bearing submission.                                 |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check with Mellon Bank and deposit the missing amount.  |
|            |   | If the fee is offset, check your calculations and       |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **FILE_NUM_PREFIX_ALREADY_USED**                        |
+------------+---+---------------------------------------------------------+
| MSG:       |   | CIK (value) already has a file number with a prefix of  |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | The filing is being BLOCKED because the filer has       |
| ESCRIPTION |   | previously submitted a filing that received a file      |
|            |   | number with the reported prefix.                        |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| 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.                                                |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Verify module or segment on EDGAR. Correct the          |
|            |   | reference and retransmit the master module or segment.  |
+------------+---+---------------------------------------------------------+
| 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:       |   | **INSUFFICIENT_FEE_FUNDS**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has insufficient fee funds.                 |
+------------+---+---------------------------------------------------------+
| D          |   | You sent insufficient fee funds.                        |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check the amount required. If necessary, send           |
|            |   | additional funds, or contact Filer Support if your      |
|            |   | calculations do not agree with ours. Once the problem   |
|            |   | is fixed, re-submit the filing.                         |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **INSUFFICIENT_FEE_FUNDS**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has insufficient fee funds. No funds have   |
|            |   | been debited from the specified account.                |
+------------+---+---------------------------------------------------------+
| D          |   | This fee bearing filing does not have the correct       |
| ESCRIPTION |   | funds.                                                  |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check the last fee deposit within 24 hours of           |
|            |   | transmission.                                           |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_ACCOUNT**                                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has an invalid fee account number.          |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is suspending this submission from the A&R   |
| ESCRIPTION |   | Workstation due to an invalid account number.           |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| 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_DIGITAL_SIGNATURE**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Submission (value) contains invalid Digital Signature.  |
+------------+---+---------------------------------------------------------+
| D          |   | Submission contains invalid Digital Signature.          |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check to make sure you are using the correct,           |
|            |   | up-to-date signature file.                              |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_EFFECTIVENESS_DATE**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Effectiveness Date (value) is out of range. It must     |
|            |   | fall between (value) and (value), inclusive.            |
+------------+---+---------------------------------------------------------+
| D          |   | The filing is SUSPENDED because the specified           |
| ESCRIPTION |   | Effectiveness Date is out of range. The valid format    |
| OF ERROR:  |   | for this tag value can be one of the following:         |
|            |   | mm-dd-yyyy, mm/dd/yyyy, mm dd yyyy, dd mmm yy, mmm dd   |
|            |   | yy.                                                     |
+------------+---+---------------------------------------------------------+
| **Note:**  |   | Two digit year values (yy) may be substituted for the   |
|            |   | four digit year values (yyyy).                          |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| 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.                                                  |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **INVALID_FDS_DOCUMENT**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Financial Data Schedule (value) could not be processed  |
|            |   | and was excluded from the submission.                   |
+------------+---+---------------------------------------------------------+
| D          |   | The EDGAR system no longer accepts EX-27 Financial Data |
| ESCRIPTION |   | Schedule documents. When received, such a document is   |
| OF         |   | removed from the submission.                            |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Do not attempt to submit EX-27 FDS documents.           |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_FEE_ACCOUNT_NUMBER**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has an invalid fee account number.          |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is blocking this submission from the A&R     |
| ESCRIPTION |   | Workstation due to an invalid account number.           |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_FEE_DATA**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The waiver amount is greater than the fee due.          |
+------------+---+---------------------------------------------------------+
| D          |   | Fee data is incomplete. This error may occur as a       |
| ESCRIPTION |   | result of other errors.                                 |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct all errors and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_FEE_DATA**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has invalid fee data.                       |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is suspending this submission from the A&R   |
| ESCRIPTION |   | Workstation due to invalid fee data.                    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_FEE_OFFERING_DATA**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has invalid fee offering data.              |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is suspending this submission from the A&R   |
| ESCRIPTION |   | Workstation due to invalid offering data.               |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_FILE_NUM_PREFIX**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The File Number (value) provided for CIK (value) does   |
|            |   | not have a valid prefix of (value).                     |
+------------+---+---------------------------------------------------------+
| D          |   | Only a certain set of file number prefixes are valid    |
| ESCRIPTION |   | for the submission. The file number provided for the    |
| OF ERROR:  |   | specified filer does not have one of these valid        |
|            |   | suffixes.                                               |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| 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_OFFERING_AMOUNT**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Total offering amount of (value) is invalid. Must be    |
|            |   | greater than zero.                                      |
+------------+---+---------------------------------------------------------+
| D          |   | The offering amount is invalid.                         |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the offering data and resubmit.                 |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_OFFERING_DATA**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has invalid fee offering data.              |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is suspending this submission from the A&R   |
| ESCRIPTION |   | Workstation due to invalid offering data.               |
|            |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_OFFSET_DATA**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has invalid fee offset data.                |
+------------+---+---------------------------------------------------------+
| D          |   | To specify an offset, the filer must provide a CIK,     |
| ESCRIPTION |   | File Number, Form Type, and Offset Filing Date. If any  |
| OF ERROR:  |   | of these are missing or invalid, EDGAR cannot query the |
|            |   | database for an offset amount. Also, if the query can   |
|            |   | be made but no offset matches the criteria, EDGAR will  |
|            |   | generate this error.                                    |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the offset data and resubmit.                   |
+------------+---+---------------------------------------------------------+
| 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_REF_462B_PREFIX**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Ref462B File Number (value) does not have a valid       |
|            |   | prefix of (value).                                      |
+------------+---+---------------------------------------------------------+
| D          |   | A provided Reference 462B file number has an invalid    |
| ESCRIPTION |   | prefix.                                                 |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_REPORTING_FILE_NUMBER**                       |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The Reporting File Number (value) for CIK (value) does  |
|            |   | not have a valid prefix of (value).                     |
+------------+---+---------------------------------------------------------+
| D          |   | The filing is being BLOCKED because the assignment of   |
| ESCRIPTION |   | file numbers depends on the filer having a Reporting    |
| OF ERROR:  |   | File Number with an appropriate prefix.                 |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Contact us if you require additional information needed |
|            |   | to resolve this problem.                                |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_SUBJ_COMP_FILE_NUMBER**                       |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The provided File Number (value) for Subject Company    |
|            |   | (value) does not match the File Number (value) of the   |
|            |   | company\'s latest S-4 filing.                           |
+------------+---+---------------------------------------------------------+
| D          |   | The provided File Number (value) for Subject Company    |
| ESCRIPTION |   | (value) does not match the File Number (value) of the   |
| OF ERROR:  |   | company\'s latest S-4 filing.                           |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_SUBMISSION_TYPE**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Receipt Server does not process XFDL submission of      |
|            |   | type: (value).                                          |
+------------+---+---------------------------------------------------------+
| D          |   | This error is generated for an unrecognized form type.  |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check the form type you submitted to ensure it was      |
|            |   | correct.                                                |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **INVALID_TAG**                                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) tag is not valid for this submission type.      |
+------------+---+---------------------------------------------------------+
| D          |   | The submission file has a data value in a field (XFDL   |
| ESCRIPTION |   | tag) that is not valid for the submission type.         |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | The submission will not be suspended for this. To       |
|            |   | correct this, the filer needs to delete the field that  |
|            |   | is not valid for the submission type.                   |
+------------+---+---------------------------------------------------------+
| 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.                             |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **LATE_SUBMISSION**                                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | EDGAR did not receive the Submission (value) on-time.   |
|            |   | Accordingly, the extension of time allowed by Rule      |
|            |   | 12b-25 is not available. The Submission (value) has     |
|            |   | been accepted but re-classified as (value).             |
+------------+---+---------------------------------------------------------+
| D          |   | The filing is of type NT 15D2, NT 10-K, NT 11-K, NT     |
| ESCRIPTION |   | 10-Q, NT 20-F, or NT NSAR. You must file each of these  |
| OF ERROR:  |   | filing types within a certain time period based on an   |
|            |   | associated registration statement\'s effectiveness      |
|            |   | date, fiscal year end, quarter end, or reporting        |
|            |   | period. If you file late, the filing type will be       |
|            |   | re-classified as NTN15D2, NTN 10K, NTN 10Q, NTN 11K,    |
|            |   | NTN 20F, or NTFNSAR as appropriate.                     |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | No action is required.                                  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MISSING_FILE_NUMBER**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | No File Number provided for CIK (value).                |
+------------+---+---------------------------------------------------------+
| D          |   | A mandatory File Number value was not provided.         |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MISSING_REQUIRED_FEE_DATA**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | This filing has missing required fee data.              |
+------------+---+---------------------------------------------------------+
| D          |   | Data on which the fee is calculated is incomplete.      |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Verify that all required information is present. This   |
|            |   | error message usually occurs with other error messages. |
|            |   | Correct all errors and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MISSING_XFDL_MIME_DOCUMENT**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Improperly constructed XFDL submission file. The        |
|            |   | document (value) does not have a data node containing   |
|            |   | the MIME document.                                      |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission is missing the enclosed submission      |
| ESCRIPTION |   | document.                                               |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Attach document and retransmit submission.              |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_CCC_INVALID**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) is inconsistent with (value) (value).           |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced module has an invalid CIK/CCC            |
| ESCRIPTION |   | combination.                                            |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the CIK/CCC combination for the module          |
|            |   | reference and retransmit the submission.                |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_CCC_INVALID**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): reference to module (value) with CIK of     |
|            |   | (value) has an invalid CCC value.                       |
+------------+---+---------------------------------------------------------+
| D          |   | A document contains a Type 1 module reference with an   |
| ESCRIPTION |   | invalid CIK/CCC combination.                            |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the CIK/CCC combination for the module          |
|            |   | reference in the attached document and retransmit the   |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_CIK_INVALID**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) value is inconsistent with (value) (value).     |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced module has an invalid CIK.               |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the CIK for the module reference and retransmit |
|            |   | and your submission.                                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_CIK_INVALID**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): reference to module (value) has an invalid  |
|            |   | CIK of (value).                                         |
+------------+---+---------------------------------------------------------+
| D          |   | A document contains a Type 1 module reference with an   |
| ESCRIPTION |   | invalid CIK.                                            |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the CIK for the module reference in the         |
|            |   | attached document and retransmit the submission.        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_DIR_LIMIT_EXCEEDED**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Adding (value) modules totaling (value) bytes to the    |
|            |   | (value) modules totaling (value) bytes that already     |
|            |   | exist for CIK (value) would exceed directory limit of   |
|            |   | (value) bytes per CIK.                                  |
+------------+---+---------------------------------------------------------+
| D          |   | The size of your module exceeds the amount of storage   |
| ESCRIPTION |   | you are allowed to store in EDGAR, 1 MB.                |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Login to the Filing website, remove some of your old    |
|            |   | modules, and retransmit your new modules.               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_DOCUMENT_TOO_BIG**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Module (value) is (value) bytes, which exceeds the      |
|            |   | module document size limit of (value) bytes.            |
+------------+---+---------------------------------------------------------+
| D          |   | The size of your module exceeds the amount of storage   |
| ESCRIPTION |   | you are allowed to store in EDGAR, 1 MB.                |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Edit the module document so that its size is less than  |
|            |   | 1 MB and retransmit your new module.                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_NOT_FOUND**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Referenced module (value) does not exist for CIK        |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced module is not in the database.           |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Verify that you entered the reference exactly as it was |
|            |   | named when it was submitted. Either correct the module  |
|            |   | name or resubmit the module.                            |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_NOT_FOUND**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): referenced module (value) does not exist    |
|            |   | for CIK (value).                                        |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced module is not owned by the referenced    |
| ESCRIPTION |   | CIK.                                                    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the module and retransmit the module and your   |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_REF_DOC_TYPE_ERROR**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Module (value), which is really (value), is of the same |
|            |   | type (value) as the submission but is not a PDF         |
|            |   | document.                                               |
+------------+---+---------------------------------------------------------+
| D          |   | A module reference, which is made via the module's      |
| ESCRIPTION |   | nickname, is actually to a non-PDF file that is of the  |
| OF ERROR:  |   | same type as the submission. That is, an attempt was    |
|            |   | made to use a module as the submission's primary        |
|            |   | document. EDGAR does not support this capability.       |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the module document and/or the submission and   |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_REFERENCE_ERROR**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): illegal reference to module (value). This   |
|            |   | is really a reference to the file (value), which is not |
|            |   | a Type 1 ASCII module.                                  |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced module is not a Type 1 ASCII module.     |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Create and retransmit the Type 1 module and your        |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_REFERENCE_ERROR**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a MODULE reference is improperly specified. |
|            |   | (value)                                                 |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains an improper Type 1    |
| ESCRIPTION |   | module reference.                                       |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the module reference, re-enclose the document,  |
|            |   | and retransmit your submission.                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **MODULE_REFERENCE_TYPE_ERROR**                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Type (value) module (value) is invalid in context. Type |
|            |   | (value) is permissible.                                 |
+------------+---+---------------------------------------------------------+
| D          |   | A module reference was encountered in the wrong         |
| ESCRIPTION |   | context. Modules are of two types: 1. Type 1 consists   |
| OF ERROR:  |   | of a partial document. 2. Type 2 consists of one whole  |
|            |   | document. Type 1 modules must be referenced only from   |
|            |   | within the body portion of a document. Type 2 modules   |
|            |   | must be referenced on the Module/Segment List Page.     |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check the type of module being referenced and the       |
|            |   | location of the reference. If necessary, correct the    |
|            |   | reference location.                                     |
+------------+---+---------------------------------------------------------+
| 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:       |   | **NEW_COMPANY_NAME**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Filer (value) attempted to change the company name to   |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | This message is associated with our processing of the   |
| ESCRIPTION |   | filing and we will have to intervene to ensure proper   |
| OF ERROR:  |   | resolution.                                             |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | This message indicates a need for us to take action to  |
|            |   | address the name change. It is included as a message    |
|            |   | back to the filer that the name change was not          |
|            |   | performed because other errors have been found.         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_FILE_NUM_WITH_CORRECT_PREFIX**                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | CIK (value) has no previous file number with a prefix   |
|            |   | of (value).                                             |
+------------+---+---------------------------------------------------------+
| D          |   | The filing is being BLOCKED because the assignment of a |
| ESCRIPTION |   | file number to the filing depends on the existence of a |
|            |   | previous filing with a file number having the specified |
| OF ERROR:  |   | prefix for the specified filer.                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_REPORTING_FILE_NUMBER**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | CIK (value) does not have a Reporting File Number, so a |
|            |   | file number cannot be assigned to the filing.           |
+------------+---+---------------------------------------------------------+
| D          |   | The specified filer does not yet have a Reporting File  |
| ESCRIPTION |   | Number.                                                 |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the filing and resubmit.                        |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NOT_WORLD_BANK_CIK**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | CIK (value) is not a World Bank CIK.                    |
+------------+---+---------------------------------------------------------+
| D          |   | Only the World Bank may submit this submission type. We |
| ESCRIPTION |   | maintain the specific list of CIKs that are valid for   |
| OF ERROR:  |   | this submission type. Any CIKs that are not on the list |
|            |   | may not submit these submission types.                  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | If the CIK you supplied is incorrect, correct it.       |
|            |   | Otherwise, do not file this submission type. Contact us |
|            |   | for additional information.                             |
+------------+---+---------------------------------------------------------+
| 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:       |   | **NSAR_ERROR_CHECK**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): (value).                                    |
+------------+---+---------------------------------------------------------+
| D          |   | This generic error is used to report a number of errors |
| ESCRIPTION |   | in the content of an NSAR document.                     |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Repair the discrepancy and resubmit.                    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **OFIS_MANUAL_FEE_REVIEW**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Submission has been blocked for manual fee review.      |
+------------+---+---------------------------------------------------------+
| D          |   | This message is associated with our processing of the   |
| ESCRIPTION |   | filing and will require our intervention for proper     |
| OF ERROR:  |   | resolution.                                             |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Contact us for additional information you may need to   |
|            |   | resolve this problem.                                   |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **ORPHAN_XFDL_MIME_DOCUMENT**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Improperly constructed XFDL submission file. The file   |
|            |   | has a MIME data node (value) for document (value).      |
|            |   | However, this document is not included on PAGE2 of the  |
|            |   | submission file.                                        |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission contains an extra document with no name |
| ESCRIPTION |   | or type designation.                                    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Enter document name and type or delete extra document.  |
+------------+---+---------------------------------------------------------+
| ERR:       | * |                                                         |
|            | * |                                                         |
|            | P |                                                         |
|            | R |                                                         |
|            | E |                                                         |
|            | V |                                                         |
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|            | O |                                                         |
|            | U |                                                         |
|            | S |                                                         |
|            | L |                                                         |
|            | Y |                                                         |
|            | _ |                                                         |
|            | A |                                                         |
|            | C |                                                         |
|            | C |                                                         |
|            | E |                                                         |
|            | P |                                                         |
|            | T |                                                         |
|            | E |                                                         |
|            | D |                                                         |
|            | _ |                                                         |
|            | F |                                                         |
|            | I |                                                         |
|            | L |                                                         |
|            | I |                                                         |
|            | N |                                                         |
|            | G |                                                         |
|            | _ |                                                         |
|            | E |                                                         |
|            | X |                                                         |
|            | I |                                                         |
|            | S |                                                         |
|            | T |                                                         |
|            | S |                                                         |
|            | * |                                                         |
|            | * |                                                         |
+------------+---+---------------------------------------------------------+
| MSG:       | A |                                                         |
|            | l |                                                         |
|            | r |                                                         |
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|            | c |                                                         |
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|            | p |                                                         |
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|            | d |                                                         |
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|            | f |                                                         |
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|            | l |                                                         |
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|            | g |                                                         |
|            | f |                                                         |
|            | o |                                                         |
|            | r |                                                         |
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|            | I |                                                         |
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|            | l |                                                         |
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|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| D          | A |                                                         |
| ESCRIPTION | f |                                                         |
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|            | n |                                                         |
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|            | p |                                                         |
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|            | d |                                                         |
|            | b |                                                         |
|            | y |                                                         |
|            | E |                                                         |
|            | D |                                                         |
|            | G |                                                         |
|            | A |                                                         |
|            | R |                                                         |
|            | . |                                                         |
|            | T |                                                         |
|            | h |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | b |                                                         |
|            | l |                                                         |
|            | o |                                                         |
|            | c |                                                         |
|            | k |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | f |                                                         |
|            | o |                                                         |
|            | r |                                                         |
|            | O |                                                         |
|            | F |                                                         |
|            | I |                                                         |
|            | S |                                                         |
|            | r |                                                         |
|            | e |                                                         |
|            | v |                                                         |
|            | i |                                                         |
|            | e |                                                         |
|            | w |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  | O |                                                         |
|            | F |                                                         |
|            | I |                                                         |
|            | S |                                                         |
|            | w |                                                         |
|            | i |                                                         |
|            | l |                                                         |
|            | l |                                                         |
|            | r |                                                         |
|            | e |                                                         |
|            | v |                                                         |
|            | i |                                                         |
|            | e |                                                         |
|            | w |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | B |                                                         |
|            | L |                                                         |
|            | O |                                                         |
|            | C |                                                         |
|            | K |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | u |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | o |                                                         |
|            | r |                                                         |
|            | e |                                                         |
|            | s |                                                         |
|            | o |                                                         |
|            | l |                                                         |
|            | v |                                                         |
|            | e |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | e |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | e |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| 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 |                                                         |
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|            | d |                                                         |
|            | E |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | y |                                                         |
|            | . |                                                         |
|            | T |                                                         |
|            | h |                                                         |
|            | i |                                                         |
|            | s |                                                         |
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|            | n |                                                         |
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|            | t |                                                         |
|            | y |                                                         |
|            | c |                                                         |
|            | a |                                                         |
|            | n |                                                         |
|            | n |                                                         |
|            | o |                                                         |
|            | t |                                                         |
|            | f |                                                         |
|            | i |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | e |                                                         |
|            | l |                                                         |
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|            | c |                                                         |
|            | t |                                                         |
|            | r |                                                         |
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|            | n |                                                         |
|            | i |                                                         |
|            | c |                                                         |
|            | a |                                                         |
|            | l |                                                         |
|            | l |                                                         |
|            | y |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| D          | F |                                                         |
| ESCRIPTION | o |                                                         |
| OF ERROR:  | r |                                                         |
|            | a |                                                         |
|            | n |                                                         |
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|            | t |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | n |                                                         |
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|            | c |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | i |                                                         |
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|            | n |                                                         |
|            | , |                                                         |
|            | t |                                                         |
|            | h |                                                         |
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|            | p |                                                         |
|            | r |                                                         |
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|            | m |                                                         |
|            | a |                                                         |
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|            | f |                                                         |
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|            | l |                                                         |
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|            | r |                                                         |
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|            | a |                                                         |
|            | c |                                                         |
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|            | 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:       |   | **SEGMENT_EXPIRED_ERROR**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Referenced segment (value) is expired for CIK (value).  |
+------------+---+---------------------------------------------------------+
| D          |   | You must reference a segment within six days after you  |
| ESCRIPTION |   | submit it. If you attempt to reference the segment      |
| OF ERROR:  |   | after six (6) days have elapsed, EDGAR will issue this  |
|            |   | error.                                                  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Re-submit the segment and the filing, or remove the     |
|            |   | segment reference and re-submit the filing.             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_EXPIRED_ERROR**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): referenced segment (value) for CIK (value)  |
|            |   | is expired.                                             |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced segment does not exist because it has    |
| ESCRIPTION |   | been more than six (6) business days since you          |
| OF ERROR:  |   | transmitted it.                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Retransmit the segment and your submission.             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_NOT_FOUND**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Referenced segment (value) does not exist for CIK       |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | The filing contains a reference to a segment that does  |
| ESCRIPTION |   | not presently exist in EDGAR for the referencing CIK.   |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check the name of the segment in reference for          |
|            |   | accuracy. Correct if necessary, or submit the missing   |
|            |   | segment and re-submit the filing.                       |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_NOT_FOUND**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): referenced segment (value) does not exist   |
|            |   | for CIK (value).                                        |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced segment is not owned by the referenced   |
| ESCRIPTION |   | CIK.                                                    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the segment and retransmit the segment and your |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_REF_DOC_TYPE_ERROR**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Segment (value), which is really (value), is of the     |
|            |   | same type (value) as the submission but is not a PDF    |
|            |   | document.                                               |
+------------+---+---------------------------------------------------------+
| D          |   | A segment reference, which is made via the segment's    |
| ESCRIPTION |   | nickname, is actually to a non-PDF file that is of the  |
| OF ERROR:  |   | same type as the submission. That is, an attempt was    |
|            |   | made to use a segment as the submission's primary       |
|            |   | document. EDGAR does not support this capability.       |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_REFERENCE_ERROR**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): illegal reference to segment (value). This  |
|            |   | is really a reference to the file (value), which is not |
|            |   | a Type 1 ASCII segment.                                 |
+------------+---+---------------------------------------------------------+
| D          |   | The referenced segment is not a Type 1 ASCII segment.   |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Create and retransmit the Type 1 segment and your       |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the segment document and/or the submission and  |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_REFERENCE_ERROR**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a SEGMENT reference is improperly           |
|            |   | specified. (value)                                      |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains an improper Type 1    |
| ESCRIPTION |   | segment reference.                                      |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the segment reference, re-enclose the document, |
|            |   | and retransmit your submission.                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_REFERENCE_TYPE_ERROR**                        |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Type (value) segment (value) is invalid in context.     |
|            |   | Type (value) is permissible.                            |
+------------+---+---------------------------------------------------------+
| D          |   | A segment reference was encountered in the wrong        |
| ESCRIPTION |   | context. Segments are of two types: 1. Type 1 consists  |
| OF ERROR:  |   | of a partial document. 2. Type 2 consists of one whole  |
|            |   | document. You must reference Type 1 segments only from  |
|            |   | within the body portion of a document. You must         |
|            |   | reference Type 2 segments on the Module/Segment List    |
|            |   | Page.                                                   |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check the type of segment being referenced and the      |
|            |   | location of the reference. If necessary, correct the    |
|            |   | reference location.                                     |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_USED_ERROR**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): referenced segment (value) for CIK (value)  |
|            |   | has already been used.                                  |
+------------+---+---------------------------------------------------------+
| D          |   | You have referenced a segment twice.                    |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the segment reference and retransmit your       |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SEGMENT_USED_ERROR**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Referenced segment (value) previously used by CIK       |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | The filing contains a reference to a segment that has   |
| ESCRIPTION |   | already been used by the referencing CIK. A segment may |
| OF ERROR:  |   | only be used once, even within a single filing. Used    |
|            |   | segments are deleted from EDGAR.                        |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check the name of the referenced segment for accuracy.  |
|            |   | Correct if necessary and re-submit. If the segment name |
|            |   | is correct in the reference but the segment was         |
|            |   | submitted and refused because of the duplicate name,    |
|            |   | either wait until the next day to re-submit the segment |
|            |   | and filing, or change the name of the segment and       |
|            |   | submit the segment and the filing with the reference    |
|            |   | name changed as well.                                   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SERIAL_CO_NAME_NOT_CONFORMED**                        |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Serial Company Name (value) is not conformed.           |
+------------+---+---------------------------------------------------------+
| D          |   | Serial Company Name does not meet the conformance       |
| ESCRIPTION |   | standards listed in Appendix C of the Filer Manual.     |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Conform the Serial Company Name and resubmit.           |
+------------+---+---------------------------------------------------------+
| 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:       |   | **TOO_MANY_ITEMS**                                      |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (value) submission has (value) items, exceeding the     |
|            |   | allowable limit of (value).                             |
+------------+---+---------------------------------------------------------+
| D          |   | A submission of the specified type contains too many    |
| ESCRIPTION |   | "item" references.                                      |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the excess "items" and resubmit.                 |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TOO_MANY_MODULES**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Module (value) cannot be accepted because (value)       |
|            |   | modules for CIK (value) already exist. Prior to         |
|            |   | re-submitting module (value) delete at least one of the |
|            |   | following (value) modules (value).                      |
+------------+---+---------------------------------------------------------+
| D          |   | The number of modules already submitted by the filer,   |
| ESCRIPTION |   | when combined with the number of new modules coming in  |
| OF ERROR:  |   | with this submission, exceeds the current maximum of    |
|            |   | ten modules per CIK.                                    |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Delete existing modules or remove modules from the      |
|            |   | incoming submission to get the total number below ten.  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TOO_MANY_SERIAL_CO_NAMES**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (value) submission has (value) Serial Company Names,    |
|            |   | exceeding the allowable limit of (value).               |
+------------+---+---------------------------------------------------------+
| D          |   | A submission of the specified type contains too many    |
| ESCRIPTION |   | "Serial Company Name" references.                       |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the excess "Serial Company Names" 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_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:       |   | **VALUE_IN_HIDDEN_FIELD**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Hidden field (value) contains a value.                  |
+------------+---+---------------------------------------------------------+
| D          |   | A hidden field in EDGARLink contains an entry.          |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Open the submission, remove text from the field, and    |
|            |   | retransmit.                                             |
+------------+---+---------------------------------------------------------+

**APPENDIX E**

######### Filing Fee Information 

You must pay filing fees when you submit most registration statements
under the Securities Act of 1933 and transactional filings such as
merger proxy statements under the Securities Exchange Act of 1934. You
do not pay an initial registration fee for mutual fund and unit
investment trust registration statements, but you pay fees each year
when you file your Form 24F-2.

**Note:** When you transmit a **test** submission, EDGAR checks your
Mellon Bank fee deposit and informs you if you are lacking your fees.

You must follow the procedures outlined below to send fees
electronically to Mellon Bank in Pittsburgh, Pennsylvania.

**E.1 Where to Pay Filing Fees**

[Paper Filers]{.underline}: If you are submitting a filing in paper, you
may either send the fee by wire transfer or check to Mellon Bank, or
directly to the Commission at 450 Fifth Street, N.W., Washington D.C.
20549. **We cannot accept personal checks for payment of fees**.

[Electronic Filers]{.underline}: If you are submitting a filing
electronically or in paper under a hardship exemption, you **MUST** send
the fee to Mellon Bank in Pittsburgh, Pennsylvania. You may make the
payment to Mellon by wire transfer, mail or hand delivery.

Mellon Bank is the U.S. Treasury designated depository of SEC filing
fees. The hours of operation at Mellon Bank are 8:30 a.m. to 6:00 p.m.
Eastern time for wire transfers. Please allow sufficient time to
complete your fee transactions prior to submitting filings that require
fees. We will **not** accept your filing if we have not received
sufficient funds when you file. We will, however, accept a rule 462(b)
filing submitted between 5:30 p.m. and 10:00 p.m. Eastern time if the
fee is received no later than the close of business on the next business
day.

**E.2 How to Send Filing Fees to Mellon Bank**

Specific instructions on the various methods of making fee payments to
Mellon Bank are as follows:

> \(a\) **Wire Transfer:** Any bank or wire transfer service may
> initiate wire transfers of filing fee payments through the FEDWIRE
> system to Mellon Bank. You do not need to establish an account at
> Mellon Bank in order to remit filing fee payments.
>
> You must include **the SEC's account number at Mellon Bank (9108739);
> and the payor's SEC-assigned CIK ([C]{.underline}entral
> [I]{.underline}ndex [K]{.underline}ey) number (also known as the
> SEC-assigned registrant or payor account number)** in the wire
> transfer**.** To ensure proper credit and prompt filing acceptance you
> also must follow the FEDWIRE Instructions precisely and provide the
> required information in the proper format. You may obtain a copy of
> the FEDWIRE Instructions at the following Internet address:
> (*www.sec.gov/info/edgar/fedwire.htm*)
>
> \(b\) **Mail and Hand Delivery:** For mail or hand delivery of fee
> payments, you should:

-   make checks and money orders payable to the Securities and Exchange
    Commission, omitting the name or title of any official of the
    Commission; and

-   include on the front of the check or money order the SEC's account
    number (9108739) and CIK number of the account to which the fee is
    to be applied.

> You must address fees you transmit by mail to the Securities and
> Exchange Commission, Post Office Box 360055M, Pittsburgh, Pennsylvania
> 15252.
>
> You hand deliver fee payments to Mellon Bank, 27th floor, Three Mellon
> Bank Center, Fifth Avenue at William Penn Way, Pittsburgh,
> Pennsylvania on weekdays from 7:30 a.m. to 4:00 p.m. (Eastern time).
> You cannot hand deliver a fee payment on a federal holiday. You must
> place all hand deliveries in a sealed envelope, with the Commission's
> lockbox number, 360055M, and the Commission's account number (9108739)
> written on the outside. You must include with all cash payments a
> separate sheet of paper providing the same information specified for
> checks and money orders.

**E.3 Filings that Require Filing Fees**

**E.3.1 1933 Act Filings by Corporations**

You must pay a filing fee with the following 1933 Act filings:

  ----------------- --------------- ------------------- -----------------
  F-1               F-10            F-10EF              F-2

  F-2D              F-3             F-3D                F-4

  F-4EF             F-6             F-6EF               F-7

  F-8               F-80            F-9                 F-9EF

  S-1               S-11            S-2                 S-20

  S-3               S-3D            S-4                 S-4EF

  S-8               S-B             SB-1                SB-2
  ----------------- --------------- ------------------- -----------------

You also must pay a fee with all rule 462(b) filings - submission types
with a \"MEF\" suffix. You will be required to pay a filing fee on
pre-effective amendments to registration statements (e.g., S-1/A) if
additional securities are being registered in the amendment. Since you
cannot register additional securities by post-effective amendment, no
fee is required for these filings (e.g., S-8POS).

**E.3.2 1934 Act Filings**

You must pay a filing fee with the following 1934 Act filings:

  ------------------ ------------------ ----------------- -----------------
  SC TO-T            SC TO-I            SC 13E-3          SC13E4F

  SC14D1F                                                 
  ------------------ ------------------ ----------------- -----------------

A fee is sometimes required for the following 1934 Act filings:

  -------------- -------------- -------------- ------------- -------------
  PREM14A        PREM14C        PRER14A        PRER14C       SC 13E1

  -------------- -------------- -------------- ------------- -------------

**E.3.3 1933 and 1940 Act Filings by Investment Companies**

You must pay a filing fee with the following EDGAR submissions made by
investment companies:

  ----------------- --------- --------- --------------- ------------------
  24F-2NT           N-2       N-5       N-14 8C         N-14MEF

  ----------------- --------- --------- --------------- ------------------

**E.4 How to Calculate a Filing Fee**

**E.4.1 1933 Act Filings**

The Commission sets filing fees under Section 6(b) of the Securities Act
of 1933 Act for 1933 Act registration statements, including fees paid by
investment companies with their Form 24F-2 submissions (24F2-NT), in
accordance with the Investor and Capital Markets Fee Relief Act signed
on January 16, 2002. For fiscal year October 1, 2002, through September
30, 2003, filing fees were set at \$80.90 per million dollars. For the
current fiscal year October 1, 2003, through September 30, 2004, filing
fees were set at \$126.70 per million dollars. Filing fees for fiscal
year 2005 and subsequent fiscal years will be set no later than April 30
of the prior fiscal year. Fee rate changes will be posted on our web
site (www.sec.gov).

For a 1933 Act filing other than a 24F-2NT, the aggregate total dollar
amount of securities registered will appear in the pricing table on the
cover page of the registration statement. Examples appear below for fee
calculation for a registration statement and for an amendment filing.

**E.4.1.1 1933 Act Filings Example 1**

.Company A files a registration statement on August 30, 2003, covering a
proposed public offering of one million shares of common stock. The
registration statement also covers an offering of notes totaling \$500
million. Company A\'s common stock is trading on NASDAQ at \$16 1/2 per
share. The 1933 Act fee for the registration statement would be
\$41,784.85 based on a fiscal year 2003 fee rate of \$80.90 per million
dollars. The calculation is presented below.

  ------------------------------ ----------------------------------------
  template amount for common     = 16500000 (1 million shares times the
  stock                          \$16.5 market price)

  template amount for debt       = 500000000 (total debt dollar amount
                                 registered)

  total dollar amount registered = 516500000

  total fee calculation          = 516,500,000 times .0000809 =
                                 \$41,784.85
  ------------------------------ ----------------------------------------

**E.4.1.2 1933 Act Filings Example 2**

On January 17, 2004, Company A decides to amend its registration to add
an additional 250,000 shares of common stock to the proposed offering.
Company A\'s common stock is now trading on NASDAQ at \$15 per share.
The additional 1933 Act fee required with the registration statement
amendment would be \$475.13. The calculation is presented below.

  ---------------------------- ------------------------------------------
  template amount for common   = 3750000 (250,000 shares times the \$15
  stock                        market price)

  fee calculation              = 3,750,000 times .0001267 = \$475.13
  ---------------------------- ------------------------------------------

**E.4.2 1934 Act Filings**

The basis for calculating the filing fee under for transactional filings
under sections 13(e) and 14(g) of the Securities Exchange Act of 1934 is
set forth in Rule 0.11 under the Act. In general, the fee is determined
by multiplying the value of the transaction times the fee charge of \$92
per million dollars. The value of the transaction is equal to one of the
following:

-   for going private transactions, the value of the securities to be
    acquired by the acquiring company;

-   for proxy statements relating to a merger, acquisition or
    consolidation, the proposed cash payment and value of securities and
    other property to be transferred **[to]{.underline}** the acquiring
    company;

-   for proxy statements relating to a proposed sale of assets, the
    aggregate of cash and the value of securities and other property to
    be received by the registrant; or

-   for tender offers, the value of securities or other property offered
    by the bidder.

**E.4.2.1 1934 Act Filings Example**

Company A is making a \$1 billion cash tender offer for the securities
of Company B. The fee required with the SC TO-T filing by Company A is
\$92,000. The fee was calculated by multiplying the \$1,000,000,000 bid
amount times the fee charge of 0.000092.

**E.4.3 1939 Act Filings**

The \"Investor and Capital Markets Fee Relief Act\" eliminated the Form
T-3 \$100 filing fee requirement under the 1939 Act.

**E.5 Offsetting Fees**

SEC regulations provide that only one fee is required for each
transaction. In some instances, more than one SEC filing may be made
with respect to a single transaction. EDGAR permits the issuer to offset
the amount of fees due on a current filing with fees paid on a previous
filing relating to the same transaction. An example of where a fee
offset may be used appears below.

# E.5.1 Offsetting Fees Example {#e.5.1-offsetting-fees-example .Bold-Text}

Company A will issue 2 million shares of its common stock to acquire all
the outstanding 3 million shares of Company B. Only Company B
shareholders will vote on the acquisition. Company A shares trade on the
New York Stock Exchange at \$23 per share and Company B shares trade on
NASDAQ at \$7 1/2 per share. When Company B files its preliminary proxy
material (PREM14A) describing the proposed acquisition by Company A,
Company B will need to pay a filing fee of \$2,070.

To calculate the fee, first you need to determine the value of the
securities to be received by the acquiring company, in this case,
Company A. The value (\$22,500,000) was calculated by multiplying the
outstanding shares of **Company** **B** (3,000,000 shares) by the market
price of Company B's stock (\$7 1/2 per share). You then arrive at the
amount of the required fee payment (\$2,070) by multiplying the computed
securities value amount by the fee rate of \$92 per million dollars
(0.000092).

When Company A subsequently files its Form S-4 registration statement to
register the securities it intends to issue in the acquisition of
Company B, it will be required to pay a fee also totaling \$2,070. The
amount is the same because the basis for calculating the fee is the same
under the 1933 and 1934 Acts. To ensure that only one fee is paid per
transaction, when Company A files the registration statement, it must
include Offset Payment tags in the header of their document. For the
\"AMOUNT\" tag value, the company should indicate the dollar amount of
the fees already paid in the prior filing (\$2,070). Also needed is the
CIK of the filer/registrant (Company B) who previously paid the offset
amount, the Form type (PREM14A) where the offsetting amount was paid,
and the file number of the PREM14A filing.

Rule 457(p) of Regulation C also permits you to offset a fee paid with
respect securities that remain unsold after the completion, termination,
or withdrawal of an offering. The total aggregate dollar amount of the
filing fee associated with the unsold securities may be offset against
the total filing fee due for a subsequent registration statement or
registration statements filed within five years of the initial filing
date of the earlier registration statement. The procedures for using the
offset are the same as those discussed above.

For a 24F-2NT, the fee is computed as a percentage of net sales. An
example of a fee calculation for a 24F-2NT appears below.

**E.5.2 Example of Fee Calculation for 24F-2NT**

For a 24F-2NT, the fee is computed as a percentage of net sales. An
example of a fee calculation for a 24F-2NT appears below.

Fund F files a 24F-2NT on February 27, 2004, for the fiscal year ended
November 30, 2004. Fund F fills out the items of Form 24F-2. The
aggregate sale price of securities sold during the prior fiscal year
pursuant to section 24(f) of the Investment Company Act of 1940 was
\$1,000,000. The total available redemption credits were \$600,000. The
net sales were \$400,000. The 1933 Act fee payable with the 24F-2NT
filing would be \$50.68, based on the SEC's fiscal year 2004 fee rate of
\$126.70 per million dollars. The fee calculation is presented below.

  ---------------------------- ------------------------------------------
  Header amount for            = \$1,000,000
  Sale-Proceeds                

  Header amount for Redeemed   = \$600,000
  Value                        

  Fee calculation based on net = \$400,000 times 0.12670 = \$50.68
  sales                        
  ---------------------------- ------------------------------------------

If the fee is calculated separately for each series of a series fund or
each class of a multi-class fund, the EDGAR template should have a
separate header line for Sales Proceeds and for Redeemed Value for each
series or class.

APPENDIX F

######### Paper Forms for Electronic Filing

**F.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.

**F.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

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**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.**

  --------- ---------------------------------------------------------------

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  OMB Number: 3235-0425

  Expires: January 31, 2005

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**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 G**

######### 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    |
|                  | messages are also sent to all Internet e-mail     |
|                  | addresses on the Notification page.               |
+------------------+---------------------------------------------------+
| **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 the EDGAR system for |
| NUMBER**         | each 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 for asynchronous transmissions.              |
+------------------+---------------------------------------------------+
| **ASYNCHRONOUS** | A method of data transmission.                    |
+------------------+---------------------------------------------------+
| **ATTACHED       | EDGARLink page 2.                                 |
| DOCUMENTS LIST** |                                                   |
+------------------+---------------------------------------------------+
| **BROWSER**      | Commercially available software used in viewing   |
|                  | on the Internet. The most popular versions are    |
|                  | Netscape and Internet Explorer.                   |
+------------------+---------------------------------------------------+
| **CCC**          | CIK Confirmation Code.                            |
+------------------+---------------------------------------------------+
| **CENTRAL INDEX  | A unique number assigned by the SEC,              |
| KEY (CIK)**      | distinguishing 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                                 |
+------------------+---------------------------------------------------+
| **CIK            | An eight-character code that EDGAR uses in        |
| CONFIRMATION     | conjunction with the CIK to authenticate a filer. |
| CODE (CCC)**     |                                                   |
+------------------+---------------------------------------------------+
| **CONFIDENTIAL** | Refers to portions of documents omitted from      |
|                  | public filings pursuant to SEC rules (e.g., Rule  |
|                  | 406 under 1933 Act).                              |
+------------------+---------------------------------------------------+
| **CONFIRMING     | An electronic copy of a paper filing. The paper   |
| COPY**           | filing being the official copy and the confirming |
|                  | copy being an electronic duplicate.               |
+------------------+---------------------------------------------------+
| **COOKIE**       | A unique string of letters and numbers that the   |
|                  | web server stores in a file on your hard drive.   |
|                  | This method is used by web designers to track     |
|                  | visitors to a web site so the visitors do not     |
|                  | have to enter the same information every time     |
|                  | they visit a new page or revisit the site.        |
+------------------+---------------------------------------------------+
| **CORRESPONDENCE | A submission type EDGAR participants may use to   |
| SUBMISSION**     | submit non-public information, generally          |
|                  | correspondence, to the SEC staff.                 |
+------------------+---------------------------------------------------+
| **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.                         |
+------------------+---------------------------------------------------+
| **DIRECT         | An electronic submission sent via a modem and     |
| TRANSMISSION**   | dial-up telephone or leased line or Internet.     |
+------------------+---------------------------------------------------+
| **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 1933 Act registration         |
|                  | statement, a 1934 Act Form 10-Q, or a cover       |
|                  | letter. Each exhibit is a separate document       |
|                  | within a submission.                              |
+------------------+---------------------------------------------------+
| **DOCUMENT       | A header used within an EDGAR submission to       |
| HEADER**         | indicate, by the appropriate use of tags and tag  |
|                  | values, the document type, and if desired, the    |
|                  | description of the document. EDGARLink constructs |
|                  | document headers for each separate document       |
|                  | contained within a submission.                    |
+------------------+---------------------------------------------------+
| **DOCUMENT       | Submissions received may consist of more than one |
| TYPE**           | document. For example, a Form 10-K, an exhibit,   |
|                  | and a cover letter constitute three separate      |
|                  | documents in one submission. Each document must   |
|                  | begin with a document header. A Form 10-K         |
|                  | submission must contain at least one document,    |
|                  | which is the Form 10-K.                           |
+------------------+---------------------------------------------------+
| **EDGAR**        | The SEC\'s Electronic Data Gathering, Analysis,   |
|                  | and Retrieval system for electronic filing.       |
+------------------+---------------------------------------------------+
| **EDGARLink for  | Filer assistance, pre-validation, and             |
| Windows**        | communications software package provided to       |
|                  | registered EDGAR filers by the SEC. Designed for  |
|                  | use with MS Windows 95, 98, and NT. Referred to   |
|                  | as Modernized EDGARLink.                          |
+------------------+---------------------------------------------------+
| **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.                          |
+------------------+---------------------------------------------------+
| **E-MAIL**       | A regulated electronic mail service in EDGAR that |
|                  | provides for the delivery of acceptance and       |
|                  | suspense messages from the SEC via the Internet.  |
|                  |                                                   |
|                  | **Note:** EDGAR does not e-mail requested Return  |
|                  | Copies. You can download them from the Filing     |
|                  | website; see Chapter 6.                           |
+------------------+---------------------------------------------------+
| **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.                                            |
+------------------+---------------------------------------------------+
| **FILING TYPES** | A distinct type of submission that must be filed  |
|                  | pursuant to the federal securities laws (e.g.,    |
|                  | 1934 Act Form 10-K or a preliminary proxy         |
|                  | statement).                                       |
+------------------+---------------------------------------------------+
| **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 electronic filings 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.                       |
+------------------+---------------------------------------------------+
| **FTP**          | File Transfer Protocol.                           |
+------------------+---------------------------------------------------+
| **FWS**          | Filing website.                                   |
+------------------+---------------------------------------------------+
| **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.                  |
+------------------+---------------------------------------------------+
| **INTERNET**     | An electronic network of computers that transmits |
|                  | data. The SEC uses the Internet to provide access |
|                  | to its web site and to transmit acceptance and    |
|                  | suspense notification messages.                   |
+------------------+---------------------------------------------------+
| **INTERNET       | Synonym for the e-mail address for filers with    |
| ADDRESS**        | Internet addresses.                               |
+------------------+---------------------------------------------------+
| **ISP**          | Internet Service Provider.                        |
+------------------+---------------------------------------------------+
| **LDAP**         | Lightweight Directory Access Protocol.            |
+------------------+---------------------------------------------------+
| **LEGACY**       | All EDGAR Release versions prior to Release 7.0.  |
+------------------+---------------------------------------------------+
| **LOCKBOX**      | The term used to describe the arrangement with    |
|                  | the U.S. Treasury-designated depository to        |
|                  | collect and deposit checks, money orders, cash,   |
|                  | and wire transfers to an SEC account at the       |
|                  | depository.                                       |
+------------------+---------------------------------------------------+
| **MAIN PAGE**    | EDGARLink page 1.                                 |
+------------------+---------------------------------------------------+
| **MASTER         | In EDGAR, a segment, referred to as a subordinate |
| SEGMENT**        | segment, is a document (partial or whole) that is |
|                  | to be included into a submission once it has been |
|                  | processed by EDGAR. The master segment is the     |
|                  | final submission you transmit to EDGAR that       |
|                  | incorporates all the previously submitted         |
|                  | subordinate segments.                             |
+------------------+---------------------------------------------------+
| **MODULAR        | In EDGAR, a modular submission is a document      |
| SUBMISSION**     | intended to be \"included,\" i.e., physically     |
|                  | incorporated, into another submission in a future |
|                  | submission. You can include modular submissions   |
|                  | in a filing by using special tags.                |
+------------------+---------------------------------------------------+
| **MODULE/SEGMENT | EDGARLink page 4.                                 |
| LIST**           |                                                   |
+------------------+---------------------------------------------------+
| **NESTED**       | Certain data fields that 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.         |
+------------------+---------------------------------------------------+
| **NOTIFICATION   | EDGARLink page 3.                                 |
| INFORMATION**    |                                                   |
+------------------+---------------------------------------------------+
| **N-SAR**        | Investment Management Semiannual Report.          |
+------------------+---------------------------------------------------+
| **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.                  |
+------------------+---------------------------------------------------+
| **PDF**          | Portable Document Format.                         |
+------------------+---------------------------------------------------+
| **PDN**          | Public Data Network.                              |
+------------------+---------------------------------------------------+
| **PMAC**         | Password Modification Authorization Code. An      |
|                  | eight-character code that authenticates a request |
|                  | to change a password.                             |
+------------------+---------------------------------------------------+
| **PPP**          | Point-to-Point Protocol.                          |
+------------------+---------------------------------------------------+
| **REGISTRANT**   | The issuer of securities for which a registration |
|                  | statement, report, proxy, or information          |
|                  | statement is filed.                               |
+------------------+---------------------------------------------------+
| **RETURN COPY**  | A copy of an accepted filing posted on the Filing |
|                  | website and available to registrants and          |
|                  | co-registrants only.                              |
+------------------+---------------------------------------------------+
| **SCP**          | Secure Copy; see SSH.                             |
+------------------+---------------------------------------------------+
| **SEC**          | U.S. Securities and Exchange Commission.          |
+------------------+---------------------------------------------------+
| **SEGMENTED      | A submission comprised of segments submitted      |
| FILING**         | separately, and later combined at the direction   |
|                  | of the filer to make a single complete            |
|                  | submission.                                       |
+------------------+---------------------------------------------------+
| **SGML**         | Standard Generalized Mark-up Language.            |
+------------------+---------------------------------------------------+
| **SROs**         | Self-Regulatory Organizations.                    |
|                  |                                                   |
|                  | Example SROs are:                                 |
|                  |                                                   |
|                  | NYSE - New York Stock Exchange                    |
|                  |                                                   |
|                  | BSE - Boston Stock Exchange                       |
|                  |                                                   |
|                  | NASD - National Association of Securities Dealers |
|                  |                                                   |
|                  | See Appendix C for a complete list.               |
+------------------+---------------------------------------------------+
| **SSH**          | Secure Shell Protocol; a transport layer          |
|                  | protocol, which runs on top of TCP/IP and         |
|                  | provides a mechanism for secure file transfers    |
|                  | (SCP). A UNIX-based command interface and         |
|                  | protocol for securely getting access to a remote  |
|                  | computer.                                         |
+------------------+---------------------------------------------------+
| **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.       |
+------------------+---------------------------------------------------+
| **SUBMISSION     | One of the following three methods that you may   |
| MEDIUM**         | use to submit filings via EDGAR:  direct dial;    |
|                  | Internet; or leased line connection.              |
+------------------+---------------------------------------------------+
| **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       | A person or entity which sends only testing       |
| AGENT**          | filings in conjunction with training other        |
|                  | persons.                                          |
+------------------+---------------------------------------------------+
| **TYPE 1**       | A module or segment that contains a portion of a  |
|                  | document that is positioned within a submission   |
|                  | using the \<MODULE\> or \<SEGMENT\> tags.         |
+------------------+---------------------------------------------------+
| **TYPE 2**       | A module or segment that contains an entire       |
|                  | document, or documents, positioned at the end of  |
|                  | a submission much like an appendix.               |
+------------------+---------------------------------------------------+
| **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                        |
+------------------+---------------------------------------------------+

**APPENDIX H**

######### Form 13F Special Electronic Filing Instructions

**H.1 Submission Types 13F‑HR(/A) AND 13F-NT(/A):**

The following instructions relate solely to the requirements for
preparing electronic filings of reports on Form 13F sent to the SEC on
EDGAR submission types 13F‑HR and 13F-NT. For additional requirements
concerning content, please refer to the rules governing Form 13F,
Release No. 34-40934 (Jan. 12, 1999), and "Frequently Asked Questions
About Form 13F" on our website:
(*www.sec.gov/divisions/investment/13ffaq.htm*). For additional help
with the preparation of the electronic submission, contact Filer Support
at (202) 942‑8900.

You must send submission types 13F‑HR and 13F-NT in ASCII format. Do not
submit the 13F Information Table of Holdings in HTML or spreadsheet
format that uses a commercial spreadsheet program (i.e., EXCEL or LOTUS
1-2-3 formatted spreadsheets are not acceptable).

Use the following information to select the correct submission type:

  ------------------ -------------------- -----------------------------------------
  [If Form 13F                            [Select EDGAR Submission
  Report Type                             type:]{.underline}
  is:]{.underline}                        

                                          

  13F HOLDINGS                            
  REPORT                                  

                     Initial Filing       13F-HR

                     Amendments           13F-HR/A

                                          

  13F NOTICE                              

                     Initial Filing       13F-NT

                     Amendments           13F-NT/A

                                          

  13F COMBINATION                         
  REPORT                                  

                     Initial Filing       13F-HR

                     Amendments           13F-HR/A
  ------------------ -------------------- -----------------------------------------

You should designate the Report Type on the cover page of the Form 13F
report. Special Instruction 6 of Form 13F explains how to select the
correct report type.

**H.2 Structure of 13F-HR Electronic Submission**

The 13F-HR submission consists of three parts combined into one file.
This file is attached to the template, which then becomes your 13F-HR
submission:

> 1\. Form 13F Cover Page
>
> 2\. Form 13F Summary Page
>
> 3\. Form 13F Information Table

Present the text for the Cover and Summary Pages on lines that do not
exceed 80 characters.

Present the Information Table in a table format. No line of the
Information Table may exceed 132 characters in length.

**H.2.1 Data Field Information**

Sample data field information for a 13F-HR submission is shown in the
sample below.

**H.2.2 Report Format**

In the report, include the Form 13F Cover Page (including the Filer\'s
Representation), the Form 13F Summary Page, and the 13F Information
Table specified below. You may include additional textual statements
within the report.

**Note:** You cannot submit 13F documents to EDGAR in HTML format.

**H.2.3 Cover Page**

On the Cover Page, you should include the period-end date, the name and
address of the institutional investment manager filing the report, the
signature, name, title and phone number of the person signing the
report, and, if applicable, a List of Other Managers Reporting for this
Manager. The Cover Page should also provide identification of an
amendment filing, include the 13F file number of the manager filing the
report, and designate the report as one that names other reporting
manager(s) reporting for you, reports holdings over which the reporting
manager exercises discretion, or both. If this is your first 13F
submission, leave the file number blank. You will find your assigned
file number on your acceptance message.

**Note:** When filing a Form 13F Notice (13F-NT), submit only a cover
page.

**H.2.4 Summary Page**

On the Summary Page, include a Report Summary and a List of Other
Included Managers for which you are reporting (if applicable). In the
Report Summary, include the Number of Other Included Managers (if
applicable), an Information Table Entry Total, and an Information Table
Value Total. You must round the Value Total to the nearest thousand
dollars, and omit the last three places.

**H.2.5 Information Table Format**

In the Information Table, you must include the information required by
Columns 1 through 8 of Form 13F. Where possible, the data for Column 1
(Name of Issuer) and Column 2 (Title of Class) should correspond to that
supplied in the SEC Official List of 13F Securities. You must round
entries in Column 4 (Value) to the nearest thousand dollars, and omit
the last three places.

The data for Column 7 (Other Managers) must consist of the two digit
code(s) assigned to the other manager(s). If you include more than one
code in a response to this column, insert spaces between codes. Repeat
security holdings entry lines as necessary.

You may include data captions or blank lines in your 13F Information
Table optional column headings to assist persons reading a printout.

**H.3 Additional Documents**

While we do not require additional documents, you may include additional
documents in your 13F-HR and 13F-NT submissions; i.e., exhibits and
cover letters.

**H.4 Test Filings**

We encourage you to submit test filings on submission types 13F‑HR and
13F‑NT. You should prepare test filings in accordance with these
instructions for preparing submission types 13F-HR and 13F-NT
submissions and submit them using any of the acceptable methods of
transmission, with the following exceptions:

-   You must activate the TEST radio button

**For the Following Submission and Document Types:**

  ------------------------------------ ----------------------------------
  13F-HR                               13F‑NT

  13F-HR/A                             13F‑NT/A
  ------------------------------------ ----------------------------------

**Key to Level of Requirement for Data Fields:**

**1 \--** Required

**2 \--** Required when applicable

**3** \-- At least one required

**4** \-- Optional

**5** \-- Required for confirming copies

  ------------------------------------------------------------------------------
  Code    Data                        Value               Format
          Fields                                          
  ------- -------- ------- ---------- ------------------- ----------------------
  **1**   TYPE                        13F‑HR              See List Above

  **1**   PERIOD                      09/30/97            Up to 20 characters

  **1**   FILER                                           

  **1**            CIK                123456              Up to 10 digits

  **1**            CCC                MYCCC\*92           8 characters

  **4**   FILER                                           

  **1**   SROS                        NONE                Up to 4 characters

  **4**            NAME               A. Jones            Up to 30 Characters

  **4**            PHONE              202-555-1111        Up to 20 Characters
  ------------------------------------------------------------------------------

**Sample Submission \-- Form 13F Holdings Report \-- Submission Type
13F-HR**

The following sample submission of a Form 13F Holdings Report
(submission type 13F-HR). It includes sample data fields on the Main
Page of the template and sample text of the report. The text includes a
cover section, a signature section, a summary, and the Information
Table.

  -------------------- ---------- -- ------------- -----------------------------
  **Data Field                                     
  Information:**                                   

  TYPE                                             13F‑HR

  PERIOD                                           09/30/00

  FILER                                            

                       CIK                         1234567890

                       CCC                         x21234@1

  SUBMISSION‑CONTACT                               

                       NAME                        A. Jones

                       PHONE                       202‑555‑1111
  -------------------- ---------- -- ------------- -----------------------------

**H.4.1 Sample text of the 13F-HR**

The text of the document to be attached on the Documents Page includes
the following information in an ASCII text file:

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON D.C. 20549

FORM 13F

FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: September 30, 2000

Check here if Amendment \[ \]; Amendment Number:

  ------------------------ ---------------- -----------------------------
  This Amendment (Check                     \[ \] is a restatement.
  only one.):                               

                                            \[ \] adds new holdings
                                            entries.

  Institutional Investment                  
  Manager Filing this                       
  Report:                                   

                           Name:            Impressive Management, Inc.

                           Address:         1111 West Street

                                            Suite 222

                                            New Town, NY 11111

                           13F File Number: 28-99999
  ------------------------ ---------------- -----------------------------

The institutional investment manager filing this report and the person
by whom it is signed hereby represent that the person signing the report
is authorized to submit it, that all information contained herein is
true, correct and complete, and that it is understood that all required
items, statements, schedules, lists, and tables, are considered integral
parts of this submission.

Person Signing this Report on Behalf of Reporting Manager:

  ----------------------- ----------------------- -----------------------
  Name:                   John Jay Doe            

  Title:                  Counsel                 

  Phone:                  212-555-1234            

  Signature,              Place,                  and Date of Signing:

  John Jay Doe            New Town, New York      October 31, 2000

  Report Type (Check only                         
  one.):                                          

                          \[ X\] 13F HOLDINGS     
                          REPORT.                 

                          \[ \] 13F NOTICE.       

                          \[ \] 13F COMBINATION   
                          REPORT.                 

  List of Other Managers                          
  Reporting for this                              
  Manager:                                        
  ----------------------- ----------------------- -----------------------

\<PAGE\>

FORM 13F SUMMARY PAGE

Report Summary:

  ----------------------------------- -----------------------------------
  Number of Other Included Managers:  3

  Form 13F Information Table Entry    1111
  Total:                              

  Form 13F Information Table Value    \$333,333
  Total:                              

                                      

  List of Other Included Managers:    

                                      

                                      

  No. 13F File Number                 Name

                                      

  01 28-80011                         ABC INVESTMENT MANAGERS, INC.

  02 28-80021                         DEF INVESTMENT MANAGERS, INC.

  03 28-80031                         GHI INVESTMENT MANAGERS, INC.
  ----------------------------------- -----------------------------------

\<PAGE\>

**FORM 13F SPECIAL ELECTRONIC FILING INSTRUCTIONS Continued**

\<TABLE\> \<C\> \<C\>

FORM 13F INFORMATION TABLE

VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY

NAME OF ISSUER TITLE OF CLASS CUSIP (x\$1000) PRN AMT PRN CALL DSCRETN
MANAGERS SOLE SHARED NONE

‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑
‑‑‑‑‑‑‑‑ ‑‑‑ ‑‑‑‑ ‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑

AAVID THERMAL TECHNOLOGIES INC COM 001957109 5223 85440 SH DEFINED 01
35162 0 50278

ABBOTT LABORATORIES INC COM 002824100 2744 67336 SH DEFINED 01 28300 0
39036

AMERICAN EXPRESS CO COM 025816109 988 20000 SH OTHER 01 02 03 04 0 20000
0

AUTOMATIC DATA PROCESSING INC LYON SUB ZERO 053015AC7 32785 61860000 PRN
DEFINED 01 0 0 0

BALLY TOTAL FITNESS HLDG CORP COM 05873K108 1216 70000 SH SOLE 70000 0 0

BATTLE MTN GOLD CO PFD CONV \$3.25 071593907 155 2930 SH SOLE 2930 0 0

BLACK & DECKER CORP COM 091797100 3182 84000 SH DEFINED 02 38100 0 45900

BUCKEYE PARTNERS L P UNIT LTD PARTN 118230101 1712 20000 SH SOLE 20000 0
0

CALDOR CORP PUT 127787958 100 1122 SH PUT SOLE 1122 0 0

CHEVRON CORPORATION COM 166751107 3275 58356 SH DEFINED 03 31756 0 26600

COCA COLA CO COM 191216100 1986 24000 SH OTHER 01 02 03 04 0 24000 0

COMPAQ COMPUTER CORP COM 204493100 2611 67600 SH DEFINED 02 31900 0
35700

CPC INTERNATIONAL, INC COM 126149103 4225 60900 SH DEFINED 01 21300 0
39600

EXXON CORP COM 302290101 98648 1210400 SH OTHER 01 02 03 04 0 1210400 0

FEDERAL HOME LOAN MRTG CORP COM 313400301 853 10000 SH OTHER 01 02 03 04
0 10000 0

FORD MOTOR CO COM 345370100 1470 42750 SH DEFINED 05 17550 0 25200

HUMANA INC COM 444859102 2347 93400 SH DEFINED 01 51400 0 42000

JOHNSON & JOHNSON COM 478160104 5000 54200 SH DEFINED 05 17300 0 36900

LVHM MOET HENNESSY LOU VUITTON SPONSORED ADR 502441207 1107 12000 SH
OTHER 01 02 03 04 0 12000 0

MCI COMMUNICATIONS CORP COM 552673105 1921 63500 SH DEFINED 04 26800 0
36700

MOBILE TELECOMMUNICATIONS TECH CALL 607406905 185 10000 SH CALL SOLE 0 0
0

PITNEY BOWES INC COM 724479100 1225 25000 SH SOLE 25000 0 0

SECURITY DYNAMICS TECHNOLOGIES COM 814208904 7523 96600 SH DEFINED 03
40900 0 55700

\</TABLE\>

Appendix I

######### Instructions for Attaching Unofficial PDF Documents to Electronic Submissions 

**I.1 Overview**

The following instructions tell how you can prepare EDGAR-acceptable
electronic filings with attached Portable Document Format (PDF)
documents. For additional help with the preparation of electronic
submissions, contact Filer Support at (202) 942-8900.

PDF is a robust markup language and an open de facto standard, developed
by Adobe Systems Incorporated, for worldwide electronic document
distribution. PDF allows you to create graphic-intensive documents that
are portable from one platform to another. It preserves all of the
fonts, formatting, colors, and graphics of any source document,
regardless of the application and platform used to create it. Once you
have converted a document from its original format to PDF format using
Adobe's Acrobat tool, the PDF document can be shared, viewed, navigated,
and printed exactly as intended by anyone using Adobe's Acrobat Reader.
This powerful data representation method can enhance the way you can
present public information, and the way our analysts and other end-users
digest information throughout EDGAR.

For a complete set of supporting technical documents and specifications
for PDF, please see the following web site:

> **(*http://partners.adobe.com/asn/developer/technotes.html*)**

PDF documents submitted to EDGAR are unofficial copies of an official
document (in ASCII/SGML text or HTML format). Unofficial PDF documents
may not be submitted to EDGAR without their official ASCII versions and
they must follow the official filing when attached in the submission.
EDGAR will suspend any filing containing only PDF documents.

PDF documents contain a mix of binary and ASCII content. As with any
attached document, Modernized EDGAR will encode (MIME) PDF documents
when they are attached to an official filing. Any official document
within a filing may have one supplemental unofficial PDF document also
attached within the *same* submission.

The media by which you may submit PDF documents are the same as for
other EDGAR filings.  Currently, you can submit filings via direct dial
transmission, Internet, or Leased Line.  The Filer Manual details each
type of media transmission and in the Leased Line Specification
Document, respectively. Your submission, including all attached
documents, must not exceed 100 MB. You should consider the possible
negative upload and end-user access ramifications of attaching a large
PDF document to your filing. On average, submissions with PDF documents
attached will increase your average filing size by about 200-400
percent. We also strongly recommend that you 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.

**I.2 EDGAR Support Restrictions for PDF**

As with its HTML support, EDGAR enforces several restrictions on the PDF
standard. The following restrictions are enforced for all unofficial PDF
documents that are included in an EDGAR submission:

-   No Active Content (Actions, embedded JavaScript, etc.) is allowed

-   No External References (Destinations, Hyperlinks, etc.) are allowed

-   PDF documents must have an official ASCII/SGML or HTML counterpart
    (a "twin" document in official format) within the filing

If EDGAR detects a formatting, encoding, or content problem within an
attached PDF document, EDGAR will raise a warning about the issue but
will NOT automatically suspend the filing. EDGAR will discard the
unofficial PDF document from the official LIVE/TEST filing and will
accept and disseminate the remainder of the filing normally. If this
situation occurs, you will receive a notification containing the warning
that the PDF document was discarded before dissemination.

EDGARLink attaches a PDF document to a filing in a similar manner as it
attaches an ASCII/SGML or HTML document.

**I.3 Module/Segment Processing with PDF Documents**

EDGAR provides limited support for PDF documents as part of module or
segment processing. Type 1 modules or segments (partial documents) are
not allowed in PDF format. Only Type 2 modules or segments (complete
documents) can be submitted in PDF format. You may want to submit your
PDF documents before submitting the rest of your filing because of large
filing transmission issues. Through the use of modules/segments, EDGAR
can assemble these large documents into the filing at the Host, without
delaying the receipt of the entire filing.

As with any other kind of Type 2 module or segment submission filed with
EDGAR, you may include a complete PDF document as an attachment to a
module or segment submission template, Template #5.

A master submission may reference the PDF module or segment in a normal
Type 2 fashion by using the Attached Documents page of the submission
templates.

**I.4 ASCII/SGML Functionality Not Supported Within PDF Documents**

EDGAR will **NOT** support any ASCII/SGML tags within the PDF document
text. These documents will not be properly processed by EDGAR and may be
removed.

APPENDIX J

######### Series and Classes (Contracts) Information Page

**J.1 Introduction**

The Series and Classes (Contracts) Information page provides to certain
investment companies (referred to as S/C Funds in this discussion) a
mechanism to enter series and classes (contracts) information in order
to establish identifiers in support of proposed SEC rules contained in
Release 33-\_\_\_\_\_\_\_\_\_\_\_\_(Mar. \_\_\_, 2004), "Rulemaking for
EDGAR System." We recommend that you refer to the SEC rule release in
conjunction with this appendix. The release describes the proposed
series and class (contract) identification requirement process as
follows:

"We propose to begin implementation of this requirement by having all
S/C Funds enter their existing series and class (and contract)
identification onto a special section of the EDGAR Filing Website (the
"Series and Classes (Contracts) Information Page."). Each S/C Fund will
enter information for each of its existing series and classes (or
contract) at this website page; each will provide series names, class
(or contract) names, and ticker symbols, if any; after this information
is entered, we will issue series and class identifiers. These
identifiers will be ten characters in length (nine numbers preceded by
an "S" for series identifiers and a "C" for class (contract)
identifiers) and will uniquely, and persistently, identify each series
and/or class (or contract). These identifiers will be available to the
public. Information filed with us containing these identifiers will be
searchable by the public and our staff using the series and class
(contract) identifiers and also using the series and class (contract)
names without the need for reference to the S/C Fund issuing the series
and/or class (contract). The information relating to its series and
classes (contracts), including their identifiers, will be available to
the S/C Fund quickly via e-mail notification following the entering of
information and at the EDGAR Filing Website, from which the S/C Fund may
copy it as needed. The S/C Fund will also use the Series and Classes
(Contracts) Information Page to update series and class (contract)
information as required upon specified events, such as name change and
deactivation, liquidation, or other events resulting in the elimination
of a series or class or deregistration of the S/C Fund."

In the release, the Commission also proposes that these identifiers
would be part of the official filing:

"We propose to amend this definition to provide that the electronic
identification of investment company type and inclusion of identifiers
for series and class (or contract, in the case of separate accounts of
insurance companies), as we propose to require under Rule 312 of
Regulation S-T, would be deemed part of the official filing. Failure of
an investment company to include correctly the required identifiers
willwould mean that a filing for that series and/or class (or contract)
has not been made."

The investment companies (S/C Funds) that need to enter series and class
(contract) information to obtain identifiers are filers whose last
registration statement and/or post-effective amendment was filed on:

-   Form N-1A (Mutual Fund)

-   Form N-3 (Separate Account registered as Open-End Management
    Investment Company)

-   Form N-4 (Variable Annuity UIT Separate Account)

-   Form N-6 (Variable Life UIT Separate Account)

The proposing release outlines the proposed implementation of the
requirements to electronically collect and utilize series and class
(contract) information in two distinct periods. In the initial time
period, all existing S/C Funds would obtain series and class (contract)
identifiers using the software functions described in this section.
After the initial period, S/C Funds would be required to provide the
series and class (contract) identifiers on specified filings and would
receive identifiers for a new series and/or class (contract) at the time
of the substantive filing that adds the new series and/or class
(contract). This appendix describes the functions that support the
initial period. The software for the second period to support providing
the series and class (contract) identifiers on specified filings would
be implemented at a future date. It is anticipated that, when the
software for the second period is implemented, this initial capability
would be phased out after an overlapping time period.

**J.1.1 Series and Classes (Contracts) -- Initial Period**

S/C Funds will enter Series and Classes (Contracts) information using
the Series and Classes (Contracts) Information page in order to obtain
series and class (contract) identifiers.

**J.1.2 Navigating to the Series and Classes (Contracts) Information
Page**

You can get to the Series and Classes (Contracts) Information page to
enter series and classes (contracts) information from the Retrieve/Edit
Company and Submission Data page, Figure J--2, on the EDGAR Filing
website (*https://www.edgarfiling.sec.gov*). These steps will get you to
the page:

4.  Login to EDGAR (see Chapter 3 if you need detailed instructions)

5.  Click on [Retrieve/Edit Data]{.underline} under the category
    "Information Exchange" on the EDGAR menu on the left side of the
    EDGAR Welcome page.

6.  The Retrieve/Edit Data page (Figure J--1) appears and prompts you
    for your CIK and CCC information. This CIK is the one with which the
    series and classes (contracts) entered later will be associated.
    Steps:

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

-   Enter your CCC in the CCC field.

-   Click on the \[Continue\] button.

![](media/image13.png){width="6.470138888888889in"
height="3.754861111111111in"}Figure J--1: Retrieve/Edit Data Page

7.  The Retrieve/Edit Company and Submission Data page (Figure J--2)
    appears. Click on the [Enter Series and Classes (Contracts)
    Information]{.underline} option to get to the page that supports the
    entry of series and class data.

![](media/image77.png){width="5.311805555555556in"
height="4.8597222222222225in"}

Figure J--2: Retrieve/Edit Company and Submission Data Page

**J.1.3 Enter Series and Classes (Contracts) Information Page**

Only S/C Funds will need to enter series and class (contract)
information. S/C Funds are filers whose last registration statement
and/or post-effective amendment filing was on one of the following
forms:

-   Form N-1A

-   Form N-3

-   Form N-4

-   Form N-6

If your investment company is already known in EDGAR as one of the
above, EDGAR will display the Series and Classes (Contracts) Information
page shown in Figure J--4. If EDGAR does not know the Investment Company
Type or the type is not an S/C Funds type, then the Enter Series and
Classes (Contracts) Information page, shown in Figure J--3, will appear.

If you are an S/C Funds type and Figure J--3 appears, click on the
\[Continue If CIK Meets the Above Criteria\] button and the Series and
Classes (Contracts) Information page as shown in Figure J--4 will
appear, where you can modify your company type.

If you are not an S/C Funds type, click on the \[Close Window\] button.
You are not required to submit series and class (contract) information.

![](media/image103.png){width="5.580555555555556in"
height="2.484722222222222in"}

Figure J--3: Enter Series and Classes (Contracts) Information Page

**J.1.4 Series and Classes (Contracts) Information Page Overview**

The Series and Classes (Contracts) Information page (Figure J--4) is the
central page you will use to build the data for series and classes
(contracts) and to obtain your identifiers. Most buttons on this page
will cause subsequent pages to be displayed to collect information. As
the information is collected, you will return to this page where the new
information is displayed. The page has two sections:

-   The first section is used to display and, if necessary, modify your
    Investment Company Type Information.

-   The second section is used to collect new and changed series and
    class (contract) information.

The second section of the Series and Classes (Contracts) Information
page provides the following functions:

-   Viewing entered series and class (contract) information

-   Adding new series or class (contract) information

-   Modifying series and class (contract) information

-   Deleting series and class (contract) information (un-submitted items
    only)

-   Printing the page

-   Verifying/submitting series and class (contract) information

When you are beginning to enter your series and class (contract) data,
there will be little or no information in this second section. After all
the information has been collected, you can have it verified and
submitted by pressing the \[Verify/Submit Changes\] button.

![](media/image104.png){width="5.761805555555555in"
height="4.426388888888889in"}

Figure J--4: Series and Classes (Contracts) Information Page

**Note:** Updated data appears blue in color.

The following section describes each button function on the Series and
Classes (Contracts) Information page.

**[\[Modify Company Type\] Button]{.underline}**

When the Series and Classes (Contracts) Information page first appears,
the current Investment Company Type on file with the SEC is displayed.
To update your company type, click the \[Modify Company Type\] button.
The Modify Investment Company page is described in Section J.1.4.1.

**It is important that the Investment Company Type information be
correct.** If it is not, then access to other functions may be limited.
The buttons will be grayed out if you are not allowed to enter certain
kinds of data.

**[\[Add Series\] Button]{.underline}**

To add a new series, click the [\[]{.underline}Add Series\] button.
Please note that all of your existing series will be considered "new"
for purposes of initially obtaining identifiers. Also, please note that
each S/C Fund will be considered to have at least one series.

When the button is clicked, checks are made to see if a series can be
added based on Investment Company Type.

If your investment company type permits the addition of series and class
data, the Add Series page is displayed. See section J.1.4.2.

**[\[Add Class (Contract)\] Button]{.underline}**

To add a class (contract), you must first select the series to which it
will be added. Please note that every series will be considered to have
at least one class (contract).

To choose the series, click on the radio button on the left of the
series. The series status must be Active to make this selection. After
the series is chosen, then click the [\[]{.underline}Add Class
(Contract)\] button.

When the button is clicked, checks are made to see if a class (contract)
can be added, based on:

-   Investment Company Type

-   Whether any series is selected

-   Whether the selected series has a status of Active.

If a class can be added, then the Add Class (Contract) page is
displayed. See Section J.1.4.3.

**[\[Modify\] Button]{.underline}**

The \[Modify\] button can be used to modify either a series or class
(contract).

-   To select a series, click on the radio button at the left of the
    series.

-   To select a class, click on the radio button at the left of the
    class (contract).

Next, click the [\[]{.underline}Modify\] button.

When the button is clicked, checks are made to see if the selected
series or class (contract) can be modified, based on:

-   Investment Company Type

-   Whether any series or class (contract) is selected

-   If a class (contract) is selected, whether the corresponding series
    status is Active

To modify a class (contract) for a series with a status of Inactive, the
series must first be modified to make the status Active.

If a series can be modified, the Edit Series page described in Section
J.1.4.4 is displayed. If a class can be modified, the Edit Class
(Contract) page described in Section J.1.4.5 is displayed.

**[\[Delete\] Button]{.underline}**

The \[Delete\] button can only be used to delete series and classes
(contracts) **before they are transmitted** to the EDGAR system and
before identifiers have been assigned. The series and class (contract)
information for each session is not saved until you click on the button
\[Verify/Submit Changes\]. If an identifier has already been assigned to
the series or class (contract), then use the \[Modify\] button to change
the status to Inactive.

The \[Delete\] button can be used to delete either a series or class
(contract) based on the selection indicator.

-   To select a series, click on the radio button at the left of the
    series. All of its classes (contracts) will also be deleted

-   To select a class (contract), click on the radio button at the left
    of the class. Note that each series must have at least one class;
    therefore, the last remaining class in the series cannot be deleted.

Next, click the [\[]{.underline}Delete\] button.

When the button is clicked, checks are made to see if a series or class
(contract) can be deleted, based on:

-   Investment Company Type

-   Whether any series or class (contract) is selected

-   Whether the series or class (contract) identifier has a value

-   If a class (contract) is selected, whether the corresponding series
    status is Active and at least one class (contract) remains.

**[\[Print\] Button]{.underline}**

The \[Print\] button provides a mechanism for you to print your data in
landscape mode.

**[\[Verify/Submit Changes\] Button]{.underline}**

The \[Verify/Submit Changes\] button is used to verify the changes and
transmit the data into the EDGAR system.

When the button is clicked, checks are made to see if the series and
class (contract) information is correct:

-   If there is more than one series with an Active status, you will be
    asked to review the series names to be sure they are appropriate.

-   If there is a series with more than one class (contract) with an
    Active class status, you will be asked to review the class
    (contract) names to be sure they are appropriate.

After you have confirmed the series and class (contract) information is
correct, the Series and Classes (Contracts) Information Edit
Confirmation page is displayed. It is shown in Section J.1.4.6.

**J.1.4.1 Modify Company Type via Edit Investment Company Type Page**

The Edit Investment Company Type page (Figure J--5) appears when the
\[Modify Company Type\] button is clicked on the Series and Classes
(Contracts) Information page. It provides a mechanism to change your
company type.

![](media/image105.png){width="5.641666666666667in"
height="1.5784722222222223in"}

Figure J--5: Edit Investment Company Type Page

Click on the drop-down arrow to display the Investment Company Type
drop-down list to select one of the following company types:

-   Form N-1A Filers (Mutual Fund)

-   Form N-3 Filers (Separate Account registered as Open-End Management
    Investment Company)

-   Form N-4 Filers (Variable Annuity UIT Separate Account)

-   Form N-6 Filers (Variable Life UIT Separate Account)

-   No longer an Investment Company Type in the selection list

**Note:** Changing from "No longer an Investment Company Type in the
selection list" to any other investment company type will reset the
status of all series and their classes (contracts) to Active.

**Note:** Changing from any investment company type to "No longer an
Investment Company Type in the selection list" will make the following
modifications:

-   Set the status to Inactive on all series and classes (contracts)
    that already have an identifier assigned.

-   Delete all series and classes (contracts) previously entered in the
    session but not transmitted to EDGAR.

-   Inhibit updates to series or class (contract) information.

-   Revert any changes made to series and classes (contracts)
    information in the session to the value prior to the session.

Click on the \[OK\] button to complete your change. The Series and
Classes (Contracts) Information page with your changed Investment
Company Type will be displayed.

**J.1.4.2 Add Series Page**

The Add Series page appears when the \[Add Series\] button is clicked on
the Series and Classes (Contracts) Information page. It is shown in
Figure J--6.

The Add Series page is used to enter a new series. You may use your
company name as the Series Name by clicking on the "Use Company Name as
Series Name" box. N-4 and N-6 filers are limited to one "dummy" series
which will automatically have the same name as the N-4 or N-6 S/C Fund.
These funds enter the information for their contracts, and receive their
contract identifiers, at the class level.

The series for a "stand alone fund" without separate series will have
the same name as the fund itself, as will all N-4 and N-6 filers. These
are the only cases in which the series name should default to the
company name.

Each series must have at least one class (contract). Enter the Class
(Contract) Name. You may use the Series Name as the Class (Contract)
Name by clicking on the "Use Series Name as Class (Contract) Name" box.
Enter the Ticker Symbol if it is known.

A S/C Fund must enter a unique name for each of its series, i.e., a S/C
Fund may not enter duplicate series names for its own series (although
its series might have the same name(s) as the series of other S/C
Funds). For each of its series, the S/C Fund should enter the name by
which that series is most commonly known. For example, if the "Acme
Trust" complex has a series named the "Bond Fund" which is known and
marketed as "the Acme Bond Fund," the fund should enter the name "Acme
Bond Fund" as the name of the series.

A S/C Fund must enter a unique name for each of its classes (contracts)
existing under each series, i.e., a S/C Fund may not enter duplicate
class (contract) names for classes (contracts) of the same series. Most
class names are letters (e.g., Class A or Class B) or names such as
"Institutional" or "Retail." Insurance company separate accounts must
enter unique names for their contracts; if they currently have duplicate
names, then the separate account information should be added to the
contract name further identifying information, such as a number
indicating the date of the contract's creation or the Securities Act
file number issued to that contract.

A S/C Fund would also have a duty to update and keep current its series
and class (contract) information. For example, a filer would be required
to update its information via the Series and Classes (Contracts)
Information page for series and class (contract) name changes or
deactivation (if a series is never offered or no longer makes filings
because of merger, liquidation or other means of elimination or if the
S/C Fund has merged out of existence or deregistered). This capability
is provided in see Sections J.1.4.3 and J.1.4.4.

![](media/image106.png){width="6.022222222222222in"
height="2.7194444444444446in"}Figure J--6: Add Series Page

Note: "\*" indicates a required field.

Click on the \[OK\] button to add the new series to your Series and
Class Information page. Note! On subsequent Series, the "Use Company
Name as Series Name" and the "Use Series Name as Class (Contract) Name"
check boxes will not be available.

When the \[OK\] button is clicked, the following data is validated
before you are returned to the Information page:

-   Series Name and Class Name must be entered

-   Series Name cannot be used for more than one series of the Company

-   Ticker Symbol cannot be a duplicate for the Company

If the data is validated, you are returned to the Series and Classes
(Contracts) Information Page with the entered data displayed. If the
data is not valid, you will have the opportunity to change the data or
cancel the function.

**J.1.4.3 Add Class (Contract) Page**

The Add Class (Contract) page appears when a series is selected and the
\[Add Class (Contract)\] button is clicked on the Series and Classes
(Contracts) Information page.

The Add Class (Contract) page is used to add additional Classes
(Contracts) to the selected Series. Figure J--7 shows the Add Class
(Contract) page.

The class for a series without separate classes will have the same name
as the fund itself. This is the only case where the class name should
default to the series name.

![](media/image107.png){width="5.5777777777777775in"
height="2.2729166666666667in"}

Figure J--7: Add Class (Contract) Page

**Note:** "\*" indicates a required field.

To add a Class (Contract):

1.  Enter the Class (Contract) Name

2.  If you have one, enter the Ticker Symbol for the Class

3.  Click on the \[OK\] button to add the new class to the selected
    series.

When the button is clicked, the following data is validated:

-   Class (Contract) Name must be entered

-   Class (Contract) Name cannot be used for more than one class of the
    Series

-   Ticker Symbol cannot be a duplicate for the Company

If the data is correct, then you are returned to the Series and Classes
(Contracts) Information page with the new data displayed. If the data is
not valid, you will have the opportunity to change the data or cancel
the function.

**J.1.4.4 Edit Series Page**

The Edit Series page appears when a series is selected and the
\[Modify\] button is clicked on the Series and Classes (Contracts)
Information page. The page is shown in Figure J--8.

You will use the page to change a Series Name and/or its status. Note
that if the selected series does not have a Series Identifier already
assigned, the Series Status radio buttons are not displayed.

![](media/image108.png){width="5.542361111111111in"
height="2.077777777777778in"}

Figure J--8: Edit Series Page

**Note:** "\*" indicates a required field.

To Edit the Series information:

1.  Edit the Series Name as necessary

2.  If displayed, click on the appropriate Series Status selection
    indicator

3.  When the entry is complete, click on the \[OK\] button.

**Note:** If the Series Status is changed from Inactive to Active, the
status of all Classes (Contracts) for the Series will also be set to
Active.

**Note:** If the Series Status is changed from Active to Inactive, the
status of all Classes (Contracts) for the Series will also be set to
Inactive. If a Class (Contract) for the Inactivated Series does not have
a Class (Contract) Identifier, it will be deleted. In addition, any
changes to the Series Name and any previous changes to Class (Contract)
Name and Ticker Symbol of the Series in this session will revert to
values assigned prior to the current session. These values will be
listed on the Series on the Series and Classes (Contracts) Information
page.

When the \[OK\] button is clicked, the following data is validated:

-   Series Name must be entered

-   Series Name cannot be used for more than one series of the Company

If the data is correct, you are returned to the Series and Classes
(Contracts) Information page and the updated data is displayed. If the
data is not valid, you will have the opportunity to change the data or
cancel the function.

**J.1.4.5 Edit Class (Contract) Page**

The Edit Class (Contract) page appears when a class (contract) is
selected and the \[Modify\] button is clicked on the Series and Classes
(Contracts) Information page.

The Edit Class (Contract) page is used to change a Class (Contract)
Name, Ticker Symbol, and/or the Class (Contract) status. Figure J--9
shows the page, as it will appear when a Series Identifier and a Class
(Contract) Identifier have already been assigned. Note that if the Class
(Contract) Identifier has not already been assigned, the Class
(Contract) Status radio buttons will not be displayed.

![](media/image109.png){width="5.560416666666667in"
height="2.5902777777777777in"}

Figure J--9: Edit Class (Contract) Page

**Note:** "\*" indicates a required field.

To Edit the Class (Contract) information:

1.  Edit the Class (Contract) Name as necessary

2.  Edit the Ticker Symbol as necessary

3.  If displayed, click on the appropriate Class (Contract) Status
    selection symbol

4.  Click on the \[OK\] button.

If the Class (Contract) is the only one for an Active Series, then its
status cannot be changed to Inactive because an Active Series must have
at least one Active Class (Contract). If you change the series status to
Inactive then the class status will automatically be changed to
Inactive.

If the Class (Contract) is not the only remaining class for an Active
Series and the Class (Contract) Status is changed from Active to
Inactive, any previous changes to Class (Contract) Name and Ticker
Symbol in this session will be reverted to original values.

When the \[OK\] button is clicked, the following data is validated:

-   Class (Contract) Name must be filled in

-   Class (Contract) Name cannot be used for more than one class of the
    Series

-   Class Ticker Symbol cannot be a duplicate for the Company

If the data is correct, you are returned to the Series and Classes
(Contracts) Information page with the updated data displayed. If the
data is not valid you will have the opportunity to change the data or
cancel the function.

**J.1.4.6 Series and Classes (Contracts) Information Edit Confirmation
Page**

The Series and Classes (Contracts) Information Edit Confirmation page is
displayed when you click on the \[Verify/Submit Changes\] button on the
Series and Classes (Contracts) Information page.

Figure J--10 shows the page as it appears after all additions and
changes to your series and class (contract) data have been validated but
prior to transmission to EDGAR. This gives you a final chance to review
your series and class (contract) data. Use this page to review and
confirm all changes you made. Click on the \[Continue Edit\] button to
continue making additional changes. We recommend that you create a
printed copy of your series and class (contract) data to keep for your
records. Click the \[Print\] button to print this page. After your
successful review, click the \[Confirm/Submit Changes\] button to
transmit the information to EDGAR.

![](media/image110.png){width="6.47007874015748in"
height="4.583464566929134in"}![](media/image111.png){width="6.47007874015748in"
height="4.584645669291339in"}Figure J--10: Series and Classes
(Contracts) Information Edit Confirmation Page

The successful transfer of the data to EDGAR will be shown on the Series
and Classes (Contracts) Information Edit Result page as shown below in
Figure J--11. This confirms that EDGAR has received your updated series
and class (contract) information. EDGAR will deliver a notification of
this change to your email address on file. Click the \[Close Window\]
button to close the window.

![](media/image112.png){width="5.895138888888889in"
height="1.3916666666666666in"}Figure J--11: Series and Classes
(Contracts) Information Edit Result Page

If you click on the \[Verify/Submit Changes\] button on the Series and
Classes (Contracts) Information page and make no changes, the page shown
in Figure J-12 will be displayed stating "No changes have been
detected." You will see a button to return to the Series and Classes
(Contracts) Information page.

![](media/image113.png){width="5.690277777777778in"
height="1.6923611111111112in"}

Figure J--12.Series and Classes (Contracts) Information Edit
Confirmation Page -- No Changes

**J.1.5 Series and Class Notification**

Figure J--13 shows a sample of the notification resulting from changes
to series and class data. As with acceptance/suspense messages you
receive for filings, EDGAR will deliver this notification to your email
address on file. You may also view this notification using the [Retrieve
Submission Information]{.underline} option on the Retrieve/Edit Company
and Submission Data page shown in Figure 6-2 and described in Section
6.2.1. Note that the form type of the Series and Classes (Contracts)
update transmission is SCUPDAT. The notification provides a summary of
changes. In addition, Series and Class (Contract) Identifiers are
provided for newly entered items.

+-----------------------------------------------------------------------+
| Series and Class Notification                                         |
+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN ACCEPTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: BIG FUND TRUST COMPANY                                       |
|                                                                       |
| FORM TYPE: SCUPDAT NUMBER OF DOCUMENTS: 1                             |
|                                                                       |
| RECEIVED DATE: 06-Aug-2003 08:53 ACCEPTED DATE: 06-Aug-2003 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 0001117669-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| THE PASSWORD FOR THE LOGIN CIK 0001117669 WILL EXPIRE 23-Aug-2003     |
| 17:13.                                                                |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
|                                                                       |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
|                                                                       |
|                                                                       |
| 1\. CIK: 0001117669                                                   |
|                                                                       |
| COMPANY: BIG FUND TRUST COMPANY                                       |
|                                                                       |
| FORM TYPE: SCUPDAT                                                    |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| CHANGE IN INVESTMENT COMPANY TYPE:                                    |
|                                                                       |
| OLD TYPE: MUTUAL FUND                                                 |
|                                                                       |
| NEW TYPE: SEPARATE ACCOUNT REGISTERED AS OPEN-END MANAGEMENT          |
| INVESTMENT COMPANY                                                    |
|                                                                       |
| SUMMARY OF CHANGES:                                                   |
|                                                                       |
| CREATED THESE SERIES AND CLASSES:                                     |
|                                                                       |
| 1\. SERIES ID: S000000002                                             |
|                                                                       |
| SERIES NAME: SERIES II                                                |
|                                                                       |
|   CLASSES (CONTRACTS):                                                |
|                                                                       |
| 1\. CLASS (CONTRACT) ID: C000000007                                   |
|                                                                       |
| CLASS (CONTRACT) NAME: CLASS A                                        |
|                                                                       |
| TICKER SYMBOL: ABCDX                                                  |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--   |
|                                                                       |
|                                                                       |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
|                                                                       |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
|                                                                       |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure J--13. Series and Class Notification

APPENDIX K

######### Applying for Access to EDGAR

To automate the process of submitting a Form ID application, the SEC has
developed the new EDGAR Filer Management Website (EFMW) that will allow
potential filers to file the Form ID application, generate access codes
(new/replacement), update passphrases (new security code), convert from
a paper only filer to an electronic filer and to obtain access codes for
serial companies.

This Appendix describes the process that a new filer must follow to gain
access to EDGAR. It also describes how to access EFMW and the
functionality that it provides, including how to create and submit a
Form ID application electronically.

**K.1 Introduction to Web Browsers**

Please refer to the "Web Browser" section in the main body of this
Manual for the basics about using a browser with EDGAR: the EFMW
functions the same as the EDGAR Filing and OnlineForms websites in this
respect.

**K.2 Accessing the EDGAR Filer Management Website**

Any potential filer can access the EFMW by executing the following
procedure:

1.  Connect to the Internet.

2.  Go to the EFMW

    *[https://www.filermanagement.edgarfiling.sec.gov]{.underline}*

> The EFMW Home page appears (Figure K-1).
>
> This page functions as a gateway to the website.

3.  Click the \[Press Here to Begin\] button.

> The EFMW Welcome page appears (Figure K-2 \[top\] and Figure K-3
> \[bottom\]).
>
> This page provides access to the electronic Form ID application and
> other capabilities provided by the EFMW.

![](media/image114.png){width="5.91875in" height="3.395138888888889in"}

Figure K‑1: EDGAR Filer Management Home Page

![](media/image115.png){width="6.004166666666666in"
height="3.6222222222222222in"}

Figure K‑2: EDGAR Filer Management Welcome Page (Top)

![](media/image116.png){width="5.908333333333333in" height="2.15in"}

Figure K‑3: EDGAR Filer Management Welcome Page (Bottom)

**K.3 Navigating the EFMW**

The EFMW Welcome page displays an option menu on the left-hand side of
the browser window. This menu allows you to navigate easily through the
EFMW without having to return to a menu page. This menu is broken down
into two different sections:

-   Filer Management

-   Support

![](media/image117.png){width="1.4506944444444445in"
height="3.035416666666667in"}

Figure K‑4: EFMW Welcome Page Menu

Note that clicking [Home]{.underline} merely redisplays the EFMW Welcome
page. This menu item exists for consistency with other EDGAR websites
(such as the OnlineForms website) and to support future functionality.
Please note that the links open pop-up windows, so users should not
disable pop-up displays.

**K.3.1 Filer Management**

In the Filer Management section, there are five links:

-   Apply for EDGAR Access (New)

-   Generate Access Codes (New/Replacement)

-   Update Passphrase

-   Convert Paper Only Filer to Electronic Filer

-   EDGAR Access for New Serial Companies

By clicking [Applying for EDGAR Access]{.underline}, you can create a
Form ID application and submit it to the SEC for approval. A Form ID
application is typically submitted by

-   a \[potential\] filer that has not previously filed with the SEC in
    any media

    *or*

-   a current filer who needs to file in a new capacity[^2]

Approval of a Form ID application results in the creation of a new
Central Index Key (CIK).[^3] For more details, please refer to Section
K.4, New SEC Filer: Applying for EDGAR Access.

By clicking [Generate Access Codes (New/Replacement)]{.underline} and
entering your CIK and your passphrase[^4], you are presented with EDGAR
access codes (for an existing CIK) that are needed to perform common
"filing" activities (these EDGAR access codes are the Password
Modification Authorization Code \[PMAC\], the password and the CIK
Confirmation Code \[CCC\]). For more details, please refer to Section
K.6.1, EDGAR Access Codes

By clicking [Update Passphrase]{.underline}, you can create a request
for a new passphrase and submit it to the SEC for approval. This
capability allows an existing EDGAR filer who has forgotten or wants to
change his or her passphrase to get a new passphrase. With a new
passphrase, the filer can regenerate the PMAC, password, and CCC. For
more details, please refer to Section K.6.2, EDGAR Passphrase.

By clicking [Convert Paper Only Filer to Electronic Filer]{.underline},
paper filers can create a request for EDGAR access and submit it to the
SEC for approval. This capability allows the filer to file
electronically with the SEC in the future. For more details, please
refer to Section K.5.1, Current Paper Only Filer.

By clicking [EDGAR Access for New Serial Companies]{.underline}, you can
create a request for EDGAR access for a new serial company and submit it
to the SEC for approval. This capability allows a serial company that
was previously created via the submittal of a form 424B filing to
specify a passphrase for access to EDGAR (after the request has been
approved by the SEC, the serial company can use the passphrase to get
the access codes \[PMAC, password, and CCC\] that are needed to file
with EDGAR). For more details, please refer to Section K.5.2, New Serial
Company.

**K.3.2 Support**

In the Support section, there are two links:

-   General Help

-   Frequently Asked Questions

**K.3.2.1 General Help**

If you need help while using the EFMW on the Internet, click on [General
Help]{.underline} from the menu to bring up the General Help page
(Figure K-5) 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/image118.png){width="2.452777777777778in"
height="2.0381944444444446in"}

Figure K‑5: EFMW General Help Page

**K.3.2.2 Frequently Asked Questions**

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

**K.4 New SEC Filer: Applying for EDGAR Access**

This section walks you through the process of applying for access to
EDGAR for **applicants who are** **[new]{.underline}** **to filing with
the SEC, who need to file with the SEC in a new role or who have
previously filed with the SEC but have not been assigned a
CIK**[^5]**.** Filers who have previously filed with the SEC on paper
and who need to begin filing electronically should follow the
instructions in Section K.5.1, Current Paper Only Filer. New serial
companies that need EDGAR access should follow the instructions in
Section K.5.2, New Serial Company.

**K.4.1 Overview**

The process of applying for access to EDGAR consists of two parts as
follows:

-   Composing and submitting a Form ID, and

-   Submitting Authentication documentation.

**[Access to EDGAR will not be granted to a potential new filer until
both parts have been accomplished. The SEC will not approve a Form ID
application until both documents have been received.]{.underline}** The
Form ID is created and transmitted electronically, **it cannot be
submitted as a paper form.** The Authentication documentation is a
notarized hardcopy document that is faxed to the Office of Filings and
Information Services, Branch of Filer Support. (Refer to Section K.4.4,
Authentication Documentation, for details.)

Within the context of a Form ID, the EFMW will:

-   Allow you to provide all of the necessary information required by
    the SEC rules on an appropriate data gathering form (Form ID)

-   Allow you to provide your signature and signature date

-   Allow you to verify the information on the form

-   Allow you to edit information on the form where necessary

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

-   Allow you to review and confirm your information and then print the
    submission for your records

Remember, the Form ID is a legal document. Consider these important
notes when composing your Form ID using the EFMW:

-   Intentional misstatements or omissions of facts constitute federal
    criminal violations. See 18 U.S.C.1001.

-   Submission of a Form ID missing required information will not be
    allowed -- [all]{.underline} required fields must be completed.

-   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.

-   Only one applicant per Form ID is allowed (however, a method is
    provided to make it easier to submit multiple Form ID applications
    from the same browser window).

**K.4.2 Application (Form ID)**

This section outlines the process for composing a Form ID application
using the EFMW and then transmitting the submission to EDGAR for
processing.

**Note**: The instructions provided for the paper Form ID are pertinent
to the information that is entered on the electronic Form ID data entry
page. These instructions are available in Appendix C of this document
and on the SEC website *[http://www.sec.gov]{.underline}*.

Before beginning, gather all required information. Be especially sure to
do the following:

-   Determine the correct filer attributes: applicant type and
    company/individual indicator

-   Ensure that you have identified the necessary contacts (for both
    EDGAR matters and for accounting and billing information)

-   Ensure that you have proper and valid postal addresses, telephone
    numbers and e-mail address at hand

-   Prepare any attachments, such as a cover letter or exhibit, save
    them in the correct format and have the file names identified.[^6]

The first step for composing a Form ID application is to bring up the
Form ID data entry form. This is accomplished as follows:

1.  Connect to the EFMW Welcome page (refer to Section K.2, Accessing
    the EDGAR Filer Management website).

2.  Click on [Apply for EDGAR Access (New)]{.underline} in the menu bar.

3.  A new browser window opens and the data entry page for the Form ID
    application appears (Figure K-6, top of form only).

4.  Enter the Form ID data, described in the following subsections.

![](media/image119.png){width="5.964583333333334in" height="3.98125in"}

Figure K‑6: EDGAR Apply for EDGAR Access (New) Page (Top)

The information on the Form ID data entry page is sectioned for ease of
use into five parts:

> **Applicant Information**

Basic information about the applicant, i.e., the company or individual
that wishes to file with the SEC.

> **Filer Information**

Additional information about the applicant when the applicant is a
[company]{.underline}.

> **Contact for EDGAR Information, Inquiries and Access Codes**

Information about the person who is the applicant's point of contact for
EDGAR-related information and queries.

> **Contact for SEC Account Information and Billing Invoices**

Information about the person who is the applicant's point of contact for
"financial" information and queries.

> **Signature Information**

Typed signature of the applicant, the authorized representative of an
applicant that is not an individual, or the individual authorized to
sign by the individual applicant or authorized representative.

Note that the information to be entered is not the same [for all
applicants]{.underline} and that the data entry page is
[customized]{.underline} based upon the values of the [filer
attributes]{.underline} (Applicant Type and Company/Individual
indicator). The "parts" that are required are based upon these filer
attributes are specified in Table K-1.

Table K‑1: EDGAR Form ID, "Parts"

+-------------+----------+----------+----------+----------+----------+
| Applicant   | "Form    |          |          |          |          |
| Type        | Id" Data |          |          |          |          |
|             | Entry    |          |          |          |          |
|             | Block    |          |          |          |          |
+=============+==========+==========+==========+==========+==========+
|             | A        | Filer    | Contact  | Account  | S        |
|             | pplicant | Inf      | Inf      | Inf      | ignature |
|             | Inf      | ormation | ormation | ormation | Inf      |
|             | ormation |          |          |          | ormation |
|             |          | Part II  | Part III | Part IV  |          |
|             | Part I   |          |          |          | Part V   |
+-------------+----------+----------+----------+----------+----------+
| Filer       | Yes      | Yes      | Yes      | Yes      | Yes      |
| (Company)   |          |          |          |          |          |
+-------------+----------+----------+----------+----------+----------+
| Filer       | Yes      | No       | Yes      | Yes      | Yes      |
| (           |          |          |          |          |          |
| Individual) |          |          |          |          |          |
+-------------+----------+----------+----------+----------+----------+
| Filing      | Yes      | No       | Yes      | Yes      | Yes      |
| Agent       |          |          |          |          |          |
| (Company)   |          |          |          |          |          |
+-------------+----------+----------+----------+----------+----------+
| Filing      | Yes      | No       | Yes      | Yes      | Yes      |
| Agent       |          |          |          |          |          |
| (           |          |          |          |          |          |
| Individual) |          |          |          |          |          |
+-------------+----------+----------+----------+----------+----------+
| Training    | Yes      | No       | Yes      | No       | Yes      |
| Agent       |          |          |          |          |          |
| (Company)   |          |          |          |          |          |
+-------------+----------+----------+----------+----------+----------+
| Training    | Yes      | No       | Yes      | No       | Yes      |
| Agent       |          |          |          |          |          |
| (           |          |          |          |          |          |
| Individual) |          |          |          |          |          |
+-------------+----------+----------+----------+----------+----------+

**K.4.2.1 Data Entry Conventions**

The following are some basic EFMW data entry conventions:

-   In Internet Explorer, disabled fields are read-only and are colored
    gray. In Netscape, the field is read-only but is not displayed in
    gray.

-   Required fields are indicated by an asterisk to the right of the
    label name. (For example, "Mailing Street 1 \*" is a required
    field.)

-   Press the \[Tab\] key to move from field to field. (For this
    purpose, field level help counts as a 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 EFMW Welcome page. Any data entered or attachments
    uploaded will be discarded.

**K.4.2.2 Data Entry Details**

Some significant details about the entry of the information on the Form
ID application are described in the sections below. There is a section
for each data portion that includes a screen shot of the associated
portion of the data entry page. Note that the electronic Form ID
application is modeled after the paper Form ID (refer to Appendix C) and
that any instructions regarding the data to be entered in a field on the
paper form are applicable to the electronic form.

**K.4.2.2.1 Applicant Information**

The Applicant Information section of the Form ID application is the
first data entry section that is displayed on the page (equivalent to
Part I of the paper form). This information is to be supplied by all
applicants. The filer attributes are the first items in this section
(before the Name of Applicant/Individual) and are [critical]{.underline}
to the data entry process as they control the data entry fields that are
available on the page. It is recommended that the filer attributes be
specified before any other data and that an effort be made to ensure
that they are correct: changing them after data has been entered in
other fields may result in data being lost.[^7] When the page is first
displayed, the filer attributes are set to {"Filer" and "Company"}.

The Name of Applicant or Name of Individual is the first data entry
field after the filer attributes. The difference between the two is that
the Name of Applicant is used for companies only and consists of a
single component, while the Name of Individual is used for individuals
only and consists of a four components, one each for Last Name, First
Name, Middle Name and Suffix. As stated on the web page, the Name will
be conformed according to the EDGAR standards. These standards may be
viewed online by clicking the link in the Note above the data entry
field. The process of automatic name conformance [cannot]{.underline} be
turned off or otherwise prevented or avoided by the requestor or
applicant.

The Mailing Address is required and must be entered for all applicants.
However, it may also be used for other addresses on the Form ID
application (as described in the appropriate sections).

The TIN is required whenever the applicant is a Company.However, a
company that has applied for but has not yet have received a TIN must
enter "00-0000000" (zeroes). Remember to update your TIN when it is
received. You must use the EDGAR Filing or OnlineForms website's Edit
Company Information capability to update the TIN in EDGAR. The TIN is
not needed for Individuals and cannot be entered (the entry of a Social
Security Number \[SSN\] is [not]{.underline} required and is not
supported).

**Note: The "applicant" is the company or individual who is required to
file with the SEC, not** **[necessarily]{.underline}** **the person who
is filling in the form (although it could be).** The term "requestor" is
used to refer to the person who is filling in the form.

![](media/image120.png){width="5.954166666666667in"
height="4.382638888888889in"}

Figure K‑7: EDGAR Form ID Page, Applicant Information

**K.4.2.2.2 Filer Information**

The Filer Information section of the Form ID application is the second
data entry section that is displayed on the page (equivalent to Part II
of the paper form). This information can be supplied [only]{.underline}
for applicants that are companies.

The "Doing Business As" Name is optional. If the filer is a foreign
filer, an optional Foreign Name data entry field is also available. This
name is intended for the name of the company in a non-English language
but using only the subset of the standard ASCII (text) character set
that is supported by EDGAR.

The requestor must either explicitly enter the information required for
the Business Address or check the "Business address same as mailing
address" box. If the "Business address same as mailing address" box is
checked, EDGAR will copy the Mailing Address information to the Business
Address fields [before submitting the Form ID application]{.underline}
(this action is not immediate). When this box is checked, the Business
Address data entry fields are disabled (grayed out with Internet
Explorer).

![](media/image121.png){width="5.927777777777778in" height="3.5in"}

Figure K‑8: EDGAR Form ID Page, Filer Information

**K.4.2.2.3 Contact for EDGAR Information**

The Contact for EDGAR Information, Inquiries and Access Codes section of
the Form ID application is the third data entry section that is
displayed on the page (equivalent to Part III of the paper form). This
information must be supplied for [all]{.underline} applicants.

The Contact Address is required if any part of the address is different
from the Mailing Address. If the Contact Address is identical to the
Mailing Address, the requestor may check the "Contact address same as
mailing address" box and EDGAR will copy the Mailing Address information
to the Contact Address fields before submitting the Form ID application.
When this box is checked, the Contact Address data entry fields are
disabled (grayed out with Internet Explorer).

The E-Mail Address is [critical]{.underline} to communications between
the applicant and EDGAR. This is because notifications (messages) are
sent from EDGAR to this e-mail address. For example, an e-mail
notification is sent to the applicant after his or her Form ID
application is processed by the SEC -- if the application is rejected,
there is no other way for the applicant to determine this (after the
Form ID application is approved and the applicant has access to EDGAR,
subsequent notifications may be retrieved from the EDGAR Filing or
OnlineForms websites).

![](media/image122.png){width="5.89375in" height="3.595833333333333in"}

Figure K‑9: EDGAR Form ID Page, Contact for EDGAR Information

Note that our rules require that you keep this information updated.
After your Form ID application is approved and you have your EDGAR
access codes, you can use the Edit Company Information capability of the
EDGAR Filing or OnlineForms websites to update this information as
required.

**K.4.2.2.4 Contact for SEC Account Information**

The Contact for SEC Account Information and Billing Invoices section of
the Form ID application is the fourth data entry section that is
displayed upon the page (equivalent to Part IV of the paper form). This
information is to be supplied for all Filers and Filing Agents.

The Contact Address is required if any part of the address is different
from the Mailing Address. If the Contact Address is identical to the
Mailing Address, the requestor may check the "Contact address same as
mailing address" box and EDGAR will copy the Mailing Address information
to the Contact Address fields before submitting the Form ID application.
When this box is checked, the Contact Address data entry fields are
disabled (grayed out with Internet Explorer).

![](media/image123.png){width="5.731944444444444in"
height="2.5076388888888888in"}

Figure K‑10: EDGAR Form ID Page, Contact for SEC Account Information

**K.4.2.2.5 Signature**

The Signature Information section of the Form ID application is the
fifth data entry section that is displayed upon the page (equivalent to
Part V of the paper form). This information is to be supplied for
[all]{.underline} applicants. A duly authorized person, such as a
partner, president, treasurer, corporate secretary, officer, or
director, must sign the Form ID application. Individuals may have
someone with their power of attorney sign the Form ID application.
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 be attached to the Form ID
application (refer to Section K.4.3.2, Assembling the Form ID
Submission, for information on how to add an attachment).

The Signature that is entered is the text equivalent of the signer's
manual legal signature. For example, if Tobias Alowicious Smith uses "T.
A. Smith" as his legal signature, the requestor would enter "T. A.
Smith" in this data entry field. Note that the Signature is for the
applicant, the authorized representative of an applicant that is not an
individual, or the individual authorized to sign by the individual
applicant or authorized representative, which is **not**
**[necessarily]{.underline}** **the person who is filling in the form
(although they could be the same)**.

The Title/Position is required only when the applicant is a company.

![](media/image124.png){width="5.892361111111111in"
height="2.6069444444444443in"}

Figure K‑11: EDGAR Form ID Page, Signature Information

**K.4.3 Assembling and Submitting the Form ID Application**

After you have entered all of the required data on the Form ID
application, you are ready to complete the process and submit the Form
ID application to the SEC for approval. You must do the following to
finish the process:

-   Correct any errors

-   Upload any attachments

-   Define a passphrase

-   Submit the completed Form ID application

**K.4.3.1 Verifying the Form ID Application**

**Note**: The figures in this section all contain sample data. Each
figure [represents]{.underline} the [type]{.underline} of data that can
be entered on the Form ID application. The figures are provided as
[examples]{.underline} of what you will see; your data will be
different.

The next step in the process is to complete the Form ID data entry
phase. This is accomplished as follows:

5.  Click the \[Continue\] button (Figure K-11).

> EDGAR validates the format and syntax of the information that you
> provided in the Form ID application ([you]{.underline} are responsible
> for confirming the accuracy of all information submitted in the Form).
> If there are errors in the information provided (such as missing
> required fields), your Form ID application [with the errors
> highlighted]{.underline} will be displayed (Figure K-12, top only).
> Follow the instructions on the screen to correct the errors, then
> click the \[Continue\] button. Your updated Form ID application will
> be revalidated; if errors remain, your updated Form ID application
> [with the remaining and any new errors]{.underline} marked is
> displayed. You must correct all errors to proceed past this point.
>
> For example, the following errors are marked in Figure K-12:

-   Mailing State/Country is missing (required field)

-   Phone \[Telephone Number\] is not in the correct format

![](media/image125.png){width="5.711111111111111in"
height="4.800694444444445in"}

![](media/image126.png){width="5.692361111111111in"
height="2.2819444444444446in"}

Figure K‑12: EDGAR Form ID, Errors (Top)

6.  If there are no errors in your Form ID application and your Name is
    changed by the name conformance process, a dialog box appears
    (Figure K-13).

> The dialog box gives you the conformed Name of Applicant that will be
> used when your Form ID application is submitted. Click the \[OK\]
> button in the Conformed Name dialog box after you have reviewed the
> information.

![](media/image127.png){width="3.5416666666666665in"
height="1.1479166666666667in"}

Figure K‑13: EDGAR Form ID, Conformed Name Dialog

7.  The EFMW Form ID Application Confirmation page appears (Figure K-14,
    top only).

> This page allows you to review the information that will be sent to
> EDGAR after you submit this Form ID application. It also provides a
> way for you to edit any incorrect information (except for the
> conformed Name of Applicant), to upload/delete attachments and to
> define a passphrase.

![](media/image128.png){width="5.565277777777778in"
height="4.094444444444444in"}

Figure K‑14: EDGAR Form ID Application Confirmation Page (Top)

If you want to change any of the data displayed on the EFMW Form ID
Application Confirmation page, click the \[Edit Form ID\] button in the
middle of the page (Figure K-15).

![](media/image129.png){width="5.589583333333334in"
height="3.7909722222222224in"}

Figure K‑15: EDGAR Form ID Application Confirmation Page (Middle)

> The EFMW Form ID application page appears (Figure K-16, top only),
> prefilled with the data from your original Form ID application. Change
> any of the data that you want, and then click the \[Continue\] button.
> Your updated Form ID application will be reverified; if errors remain,
> your updated Form ID application with the new errors marked is
> displayed (see [above](#formid_error_text)).

![](media/image130.png){width="5.752083333333333in" height="4.85in"}

Figure K‑16: EDGAR Form ID Application Edit (Top)

**K.4.3.2 Assembling the Form ID Submission**

The Form ID application may include attachments (such as a Power of
Attorney). To assemble the Form ID submission (i.e., associate any
attachments with your Form ID application), you must upload them to
EDGAR (if you don\'t need to associate attachments with your Form ID
application, skip this step).

8.  If you want to add or delete an attachment, click the
    \[Upload/Delete Attachments\] button in the middle of the page
    (Figure K-15).

> The EFMW Upload/Delete Attachment(s) page appears (Figure K-17). This
> page displays a table of the uploaded attachments and allows you to
> manage the attachments associated with your Form ID application.

![](media/image131.png){width="5.882638888888889in"
height="2.9034722222222222in"}

Figure K‑17: EDGAR Form ID Upload/Delete Attachment(s) Page

> To add an attachment, click the \[Upload Attachment\] button ([any
> attachments you plan to include should already have been prepared and
> saved in the appropriate format prior to assembling your Form ID
> submission.]{.underline} ASCII \[\*.txt file extension\] and HTML
> \[\*.htm file extension\] are accepted; PDF and graphic formats are
> [not]{.underline} accepted). The Upload Attachment page appears
> (Figure K-18). Enter the appropriate information in the data entry
> fields, and then click the \[Upload\] button (to return to the
> Upload/Delete Attachment(s) page without uploading an attachment,
> click on the \[Cancel\] button). The EFMW Upload/Delete Attachment(s)
> page appears (Figure K-17) with your new attachment displayed in the
> table.

![](media/image132.png){width="5.826388888888889in" height="3.7625in"}

Figure K‑18: EDGAR Form ID Upload Attachment Page

> 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. The selected attachment will be discarded and its entry in the
> table on the Upload/Delete Attachment(s) page will be removed.
>
> The EFMW Upload/Delete Attachment(s) page appears (Figure K-17) with
> your new attachment displayed in the table. Continue to add or delete
> attachments until you are satisfied, and then click the \[OK\] button
> to return to the Form ID Application Confirmation page.

**K.4.3.3 Defining a Passphrase**

The passphrase is a new EDGAR security code that is used to generate (or
regenerate) the EDGAR access codes needed to make filings via EDGAR with
the SEC. The passphrase is [not]{.underline} used to log on to the EDGAR
Filing or OnlineForms websites. The passphrase allows a filer to
generate a new set of EDGAR access codes if/when they are forgotten
(refer to Section K.6.1, EDGAR Access Codes, for more information).

It is important to remember that the passphrase (and the EDGAR access
codes) are not assigned to the [requestor]{.underline} of the Form ID,
but to the [applicant]{.underline}.

The last step, prior to submitting your Form ID application, to the SEC
is to specify a passphrase. Please do not forget your passphrase. For
security reasons, it cannot be recovered after the Form ID application
window has been exited.

**Note:** Defining a passphrase [must]{.underline} be the last step
before submitting a Form ID application to the SEC. If you enter a
passphrase and then click on the \[Edit Form ID\] or \[Upload/Delete
Attachments\] button, the passphrase is discarded. This sequence of
steps helps ensure the security of the passphrase.

9.  To specify your passphrase, enter it in the data entry fields near
    the bottom of the Form ID Application Confirmation page (Figure
    K-19). For security reasons, your passphrase [must]{.underline} be
    eight characters in length and contain at least one digit and one
    character from the set {@, #, \*, \$}.

![](media/image133.png){width="5.751388888888889in" height="3.5in"}

Figure K‑19: EDGAR Form ID Application Confirmation Page (Bottom)

**K.4.3.4 Submitting a Form ID Application**

After completing and editing your Form ID application, adding any
attachments and specifying a passphrase, you are ready to submit the
Form ID application to the SEC.

**Consider this step carefully**: You cannot easily retract the Form ID
application after it has been submitted. If you decide that you
[don't]{.underline} want to submit the Form ID application, close the
browser window by clicking the \[Exit Window\] button at the bottom of
the Form ID Application Confirmation page. [If you close the window, all
of the data that you've entered on the Form ID application and any
attachments will be discarded.]{.underline}

10. To submit your Form ID application, click the \[Submit Form ID\]
    button at the bottom of the Form ID Application Confirmation page
    (Figure K-19).

> A dialog box appears (Figure K-20) asking you to confirm that you want
> to submit the Form ID application. If you do [not]{.underline} want to
> submit it, click the \[Cancel\] button and the dialog box will
> disappear; otherwise, click the \[OK\] button to submit the Form ID
> application to the SEC.

![](media/image134.png){width="3.01875in" height="1.1534722222222222in"}

Figure K‑20: EDGAR Form ID, Submittal Dialog

> **Note**: After you click the \[OK\] button, the Form ID application
> is submitted to the automated submission processing portion of the
> EDGAR system. This is the start of the approval process; your
> subsequent actions in this browser window will not affect this
> process. However, the approval process cannot be completed until you
> submit authentication documentation to the Office of Filings and
> Information Services, Branch of Filer Support. Refer to Section K.4.4,
> Authentication Documentation, for more information.
>
> The EFMW Form ID Application Acknowledgment page appears (Figure
> K-21). This page provides the Accession Number for the submission (use
> this number when referring to this submission) and lists the Form ID
> information that was submitted).
>
> **Note**: The Accession Number is a unique code assigned to your Form
> ID submission. It has a format of: 9999999996-\[Year\]-\[Unique
> Sequence Number\]
>
> Click the \[Print Window\] button near the bottom of the page to print
> this page to make a copy for your records.

![](media/image135.png){width="5.220138888888889in"
height="4.574305555555555in"}

![](media/image136.png){width="5.2243055555555555in"
height="3.8916666666666666in"}

Figure K‑21: EDGAR Form ID Application Acknowledgment Page

11. Click the \[Exit Window\] button near the bottom of the Form ID
    Application Confirmation page to finish the process by closing the
    browser window.

> A dialog box appears (Figure K-22) asking you to confirm that you want
> to exit the browser window. If you do [not]{.underline} want to exit,
> click the \[Cancel\] button and the dialog box will disappear;
> otherwise, click the \[OK\] button and the browser window will be
> closed and the previously entered Form ID information and any
> attachments (documents) will be [discarded]{.underline}.

![](media/image137.png){width="2.6465277777777776in" height="1.15in"}

Figure K‑22: EDGAR Form ID, Exit Window Dialog

**K.4.3.5 Starting Another Form ID Application**

If you would like to start another Form ID application, directly from
the Form ID Application Acknowledgment page, click one of the buttons
provided for this purpose near the bottom of the page (Figure K-21).

**K.4.3.5.1 Create New, Blank Form ID**

This option returns you to the Form ID Application page (in the same
browser window) and deletes all of the data that you had previously
entered. Use this capability when you need to submit another Form ID
application for a company or person whose information is different from
that previously entered.

11. Click the \[Create New, Blank Form ID\] button near the bottom of
    the Form ID Application Confirmation page.

> A dialog box appears (Figure K-23) warning you that the previously
> entered Form ID information and any attachments (documents) will be
> [cleared]{.underline} if you continue. If this is [not]{.underline}
> your desire, click the \[Cancel\] button on the dialog box.

![](media/image138.png){width="2.88125in" height="1.1409722222222223in"}

Figure K‑23: EDGAR Form ID, New Blank Form Dialog

> If you would like to start a new, blank Form ID application, click the
> \[OK\] button on the dialog box. The EFMW Apply for EDGAR Access (New)
> page appears in the same browser window without any of the previously
> entered data. Follow the previous instructions (Section K.4, New SEC
> Filer: Applying for EDGAR Access) for composing and submitting this
> new Form ID application.

**K.4.3.5.2 Create New, Pre-filled Form ID**

This option returns you to the Form ID Application page (in the same
browser window) and prefills all of the data entry fields with the data
that you had previously entered, [except for the Name of Applicant or
Name of Individual]{.underline} (as appropriate). Use this capability
when you need to submit another Form ID application for a company or
person whose information is materially the same as that previously
entered.

11. Click the \[Create New, Pre-filled Form ID\] button near the bottom
    of the Form ID Application Confirmation page.

> A dialog box appears (Figure K-24) warning you that the previously
> entered Form ID information and any attachments (documents) will be
> [retained]{.underline} if you continue. If this is [not]{.underline}
> your desire, click the \[Cancel\] button on the dialog box.

![](media/image139.png){width="2.9625in" height="1.1722222222222223in"}

Figure K‑24: EDGAR Form ID, New Pre-filled Form Dialog

> If you would like to start a new, prefilled Form ID application, click
> the \[OK\] button on the dialog box. The EFMW Apply for EDGAR Access
> (New) page appears in the same browser window with all of the
> previously entered data except for the Name (which is empty). Follow
> the previous instructions (Section K.4, New SEC Filer: Applying for
> EDGAR Access) for composing and submitting this new Form ID
> application.

**K.4.4 Authentication Documentation**

The Form ID application must be supplemented with additional
verification to help ensure that the application is authentic.
Accordingly, the applicant is required to file with the SEC in paper by
fax within two business days before or after electronically filing Form
ID a notarized document, manually signed by the applicant over its typed
signature, that includes the information contained in the Form ID filed
or to be filed and confirms the authenticity of the Form ID. If we do
not receive the fax within this period, we will reject the application
and the applicant will need to reapply.

**K.4.5 Application Approval and Applicant Notification**

After both the electronic Form ID application and the associated
authentication documentation are received by the SEC, the SEC will
review and approve or reject the information provided on the Form ID.
This is a manual process that is not immediate and that may require a
day or more to complete.

A notification message stating the SEC's disposition of the application
will be sent to the e-mail address provided in the "Contact for EDGAR
Information" part of the Form ID. The disposition will be either
"approved" or "rejected."

If the application was [approved]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the Form ID was accepted/approved by the SEC

-   The new Central Index Key \[CIK\]

-   Basic directions for how to generate EDGAR access codes

-   The URL of the EDGAR Filer Management web site

If the application was [rejected]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the submission was rejected/disapproved by the SEC

-   The reason that the application was rejected/disapproved

-   Basic instructions on how to resolve the issues

Refer to Section K.7, Examples of Notification Messages, to review the
notification messages.

**K.5 Current SEC Filer: Applying for EDGAR Access**

This section explains the process of applying for access to EDGAR for
**applicants who are** **[currently]{.underline}** **filing with the
SEC**, unless they have not been assigned a CIK or seek to file in a
different capacity (the capacities being "individual," "filing agent,"
and "training agent"). Other filers should follow the instructions in
Section K.4, New SEC Filer: Applying for EDGAR Access.

**K.5.1 Current Paper Only Filer**

**Note: The "applicant" is the company or individual who is required to
file with the SEC, not** **[necessarily]{.underline}** **the person who
is filling in the form (although it could be).** The term "requestor" is
used to refer to the person who is filling in the form.

This section outlines the process for composing and submitting an EDGAR
access request using the EFMW when the [applicant currently makes paper
filings (only) with the SEC and wants to start to file
electronically.]{.underline} Before beginning, ensure that you know the
Central Index Key (CIK) of the applicant. If you don't know the CIK, you
can look up the applicant by name by connecting to the EDGAR Company
Database at URL

*[http://www.edgarcompany.sec.gov]{.underline}*

and clicking the \[Company Search\] button. The CIK is one of the items
returned by querying this database.

**K.5.1.1 Composing the Convert to Electronic Filer Request**

The first step for composing an EDGAR access request is to bring up the
EDGAR access request data entry form. This is accomplished as follows:

1.  Connect to the EFMW Welcome page (refer to Section K.2, Accessing
    the EDGAR Filer Management website).

2.  Click on [Convert Paper Only Filer to Electronic Filer]{.underline}
    in the menu bar.

3.  A new browser window opens and the data entry page for the EDGAR
    access request appears (Figure K-25).

> Refer to Section K.4.2.1, Data Entry Conventions, for the standards
> used on all of the EFMW pages.

4.  Enter the required data (CIK, passphrase and e-mail address)

> Refer to Section K.4.3.3, Defining a Passphrase, for more detailed
> description of the passphrase. For security reasons, the passphrase
> [must]{.underline} be eight characters in length and contain at least
> one digit and one character from the set {@, #, \*, \$}.

5.  Click on the \[Convert to Electronic\] button near the bottom of the
    page when you are satisfied with the data that you entered.

![](media/image140.png){width="5.6715277777777775in"
height="4.747222222222222in"}

![](media/image141.png){width="5.679861111111111in"
height="1.007638888888889in"}

Figure K‑25: EDGAR Convert Paper Only Filer to Electronic Filer Page

> A dialog box appears (Figure K-26) asking you to confirm that you want
> to submit the request. If you do [not]{.underline} want to submit the
> request, click the \[Cancel\] button and the dialog box will
> disappear; otherwise, click the \[OK\] button.

![](media/image142.png){width="3.022222222222222in"
height="1.1666666666666667in"}

Figure K‑26: EDGAR Convert to Electronic Filer, "Continue" Dialog

> **Note**: After you click the \[OK\] button, the Convert Paper Only
> Filer to Electronic Filer request is submitted to the automated
> submission processing portion of the EDGAR system. This is the start
> of the approval process, your subsequent actions in this browser
> window will not affect this process. However, the approval process
> cannot be completed until you submit Authentication documentation to
> the SEC -- refer to Section K.5.1.2, Authentication Documentation, for
> more information.
>
> The EFMW Convert Paper Only Filer to Electronic Filer Acknowledgment
> page appears (Figure K-27). This page provides the Accession Number
> for the submission (use this number when referring to this
> submission).

![](media/image143.png){width="5.701388888888889in"
height="2.9763888888888888in"}

Figure K‑27: EDGAR Convert Paper Only Filer to Electronic Filer
Acknowledgment Page

> Click the \[Print Window\] button near the bottom of the page to print
> this page to make a copy for your records.

6.  Click the \[Exit Window\] button to complete the process by closing
    the browser window.

> No confirming dialog box is displayed - the browser window is just
> closed.

**K.5.1.2 Authentication Documentation**

The Convert Paper Only Filer to Electronic Filer request must be
supplemented with additional verification to help ensure that the
request is authentic. Accordingly, the filer is required to file with
the SEC in paper by fax within two business days before or after
electronically filing the request a notarized document, manually signed
by the filer over its typed signature, that includes the information
contained in the filer\'s Form ID and confirms the authenticity of the
request. If we do not receive the fax within this period, we will reject
the request and the requestor will need to reapply.

**K.5.1.3 Request Approval and Applicant Notification**

After both the electronic Convert Paper Only Filer to Electronic Filer
request and the associated Authentication documentation are received by
the SEC, the SEC will authenticate the information provided on the
Convert Paper Only Filer to Electronic Filer request. A notification
message stating the SEC's disposition of the request will be sent to the
e-mail address provided in the request. The disposition will be either
"approved" or "rejected."

If the request is [approved]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was accepted/approved by the SEC

-   Text stating that the specified passphrase was activated

-   Basic directions for how to generate EDGAR access codes

-   The URL of the EDGAR Filer Management web site

If the request is [rejected]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was rejected/disapproved by the SEC

-   The reason that the request was rejected/disapproved

-   Basic instructions on how to resolve the issue

Refer to Section K.7, Examples of Notification Messages, to review the
notification messages.

**K.5.2 New Serial Company**

**Note: The "applicant" is the company or individual who is required to
file with the SEC, not** **[necessarily]{.underline}** **the person who
is filling in the form (although it could be).** The term "requestor" is
used to refer to the person who is filling in the form.

A serial company is created as a result of a "parent" company filing a
Form 424B[^8], using a serial tag, with the SEC. When the 424B
submission is accepted by the SEC, the serial company is created in
EDGAR and a \[new\] CIK is assigned. However, the act of creating the
serial company in EDGAR does [not]{.underline} automatically result in
EDGAR access for the new company: the new serial company must request
access to EDGAR. This section outlines the process for composing and
submitting an EDGAR access request using the EFMW when the [applicant is
a newly-created serial company]{.underline} (note that a new serial
company need not apply for EDGAR access if it will be filing with the
SEC on paper only \[Form 424B6\]).

Before beginning, ensure that you know the Central Index Key (CIK) of
the applicant (it will be specified in the notification message sent to
the parent company by EDGAR after the Form 424B is approved by the SEC).
If you don't know the CIK, you can look up the serial company by name
using the EDGAR Company Database at URL

*[http://www.edgarcompany.sec.gov]{.underline}*

and clicking the \[Company Search\] button. The CIK is one of the items
returned by querying this database.

**Note**: The EDGAR Company Database is updated nightly so it will be
populated with the new serial company's CIK no earlier than the day
after the 424B that created it is accepted.

**K.5.2.1 Composing the New Serial Company Access Request**

The first step for composing an EDGAR access request is to bring up the
EDGAR access request data entry form. This is accomplished as follows:

1.  Connect to the EFMW Welcome page (refer to Section K.2, Accessing
    the EDGAR Filer Management website).

2.  Click on [EDGAR Access for New Serial Companies]{.underline} in the
    menu bar.

3.  A new browser window opens and the data entry page for the EDGAR
    access request appears (Figure K-28).

> Refer to Section K.4.2.1, Data Entry Conventions, for the standards
> used on all of the EFMW pages.

![](media/image144.png){width="5.591666666666667in"
height="4.714583333333334in"}

![](media/image145.png){width="5.60625in" height="0.9743055555555555in"}

Figure K‑28: EDGAR Access for New Serial Companies Page

4.  Enter the required data (CIK, passphrase and e-mail address)

> Refer to Section K.4.3.3, Defining a Passphrase, for a more detailed
> description of the passphrase. For security reasons, the passphrase
> [must]{.underline} be at least eight characters in length and contain
> at least one digit and one character from the set {@, #, \*, \$}.

5.  Click on the \[Submit Serial Company Request\] button near the
    bottom of the page when you are satisfied with the data that you
    entered.

> A dialog box appears (Figure K-29) asking you to confirm that you want
> to submit the request. If you do [not]{.underline} want to submit the
> request, click the \[Cancel\] button and the dialog box will
> disappear; otherwise, click the \[OK\] button.

![](media/image146.png){width="3.1625in" height="1.1625in"}

Figure K‑29: EDGAR New Serial Company Access, "Continue" Dialog

> **Note**: After you click the \[OK\] button, the EDGAR Access for New
> Serial Companies request is submitted to the automated submission
> processing portion of the EDGAR system. This is the start of the
> approval process; your subsequent actions in this browser window will
> not affect this process. However, the approval process cannot be
> completed until you submit Authentication documentation to the SEC.
> Refer to Section K.5.2.2, Authentication Documentation, for more
> information.
>
> The EFMW EDGAR Access for New Serial Companies Acknowledgment page
> appears (Figure K-30). This page provides the Accession Number for the
> submission (use this number in the future when referring to this
> submission).

![](media/image147.png){width="5.786111111111111in"
height="3.102777777777778in"}

Figure K‑30: EDGAR Access for New Serial Companies Acknowledgment Page

> **Note**: The Accession Number is a unique code assigned to your Form
> ID submission. It has a format of: 9999999996-\[Year\]-\[Unique
> Sequence Number\]
>
> Click the \[Print Window\] button near the bottom of the page to print
> this page for your records.

6.  Click the \[Exit Window\] button to finish the process by closing
    the browser window.

> No confirming dialog box is displayed - the browser window is just
> closed.

**K.5.2.2 Authentication Documentation**

The EDGAR Access for New Serial Companies request must be supplemented
with additional verification to help ensure that the request is
authentic. Accordingly, the filer is required to file with the SEC in
paper by fax within two business days before or after electronically
filing the request a notarized document, manually signed by the filer
over its typed signature, that includes the information contained in the
filer\'s Form ID and confirms the authenticity of the request. If we do
not receive the fax within this period, we will reject the request and
the requestor will need to reapply.

**K.5.2.3 Request Approval and Applicant Notification**

After both the electronic EDGAR Access for New Serial Companies request
and the associated Authentication documentation are received by the SEC,
the SEC will authenticate the information provided on the EDGAR Access
for New Serial Companies request. A notification message stating the
SEC's disposition of the request will be sent to the e-mail address
provided in the request. The disposition will be either "approved" or
"rejected."

If the request is [approved]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was accepted/approved by the SEC

-   Text stating that the specified passphrase was activated

-   Basic directions for how to generate EDGAR access codes

-   The URL of the EDGAR Filer Management web site

If the request is [rejected]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was rejected/disapproved by the SEC

-   The reason that the request was rejected/disapproved

-   Basic instructions on how to resolve the issue

Refer to Section K.7, Examples of Notification Messages, for review the
notification messages.

**K.6 All Filers: Generating EDGAR Access Codes**

This section explains the process of generating EDGAR access codes **if
you have been approved for EDGAR access by the SEC**. If your Form ID
application for EDGAR access has not been approved by the SEC, please
refer to Section K.4 (New SEC Filer: Applying for EDGAR Access) or
Section K.5 (Current SEC Filer: Applying for EDGAR Access), as
appropriate.

**K.6.1 EDGAR Access Codes**

This section describes how to generate a [set]{.underline} of EDGAR
access codes (PMAC, password, CCC)

-   for a new electronic filer,

-   for an electronic filer who has forgotten their EDGAR access codes,
    or

-   for an electronic filer who wants to change EDGAR access codes for
    security purposes.

[The filer must have a currently valid CIK.]{.underline}

[You cannot get individual access codes using the EFMW, only a complete
set.]{.underline} However, the EDGAR Filing and OnlineForms websites
allow you to generate just a new password (if you know the filer's PMAC)
or just a new CCC (if you know the filer's password). Please refer to
Section 5 (Additional Online Features) of this manual for more
information.

Note that this capability is not needed as long as a filer's EDGAR
access codes are appropriately protected and kept current. (The password
expires yearly; the PMAC and CCC do not expire.)

Before beginning, ensure that you know the Central Index Key (CIK) of
the filer (it will be specified in the notification message sent when
the filer's electronic Form ID application was approved). If you don't
know the CIK, you can look up the filer by name using the EDGAR Company
Database at URL

*[http://www.edgarcompany.sec.gov]{.underline}*

and clicking the \[Company Search\] button. The CIK is one of the items
returned by querying this database.

You must also know the filer's passphrase (the passphrase was specified
in connection with the electronic Form ID application, on an Update
Passphrase request, on a Convert Paper Only Filer to Electronic Filer
request, or on an EDGAR Access for New Serial Companies request).

The first step in generating a set of EDGAR access codes is to bring up
the EDGAR Generate Access Codes data entry form. This is accomplished as
follows:

1.  Connect to the EFMW Welcome page (refer to Section K.2, Accessing
    the EDGAR Filer Management website).

2.  Click on [Generate Access Codes (New/Replacement)]{.underline} in
    the menu bar.

3.  A new browser window opens and the Generate Access Codes
    (New/Replacement) page appears (Figure K-31).

> Refer to Section K.4.2.1, Data Entry Conventions, for the standards
> used on all of the EFMW pages.

![](media/image148.png){width="5.661111111111111in" height="4.80625in"}

Figure K‑31: EDGAR Generate Access Codes (New/Replacement) Page

4.  Enter the required data (CIK and passphrase).

5.  Click on the \[Generate Access Codes\] button near the bottom of the
    page when you are satisfied with the data that you entered.

> A dialog box appears (Figure K-32) asking you to confirm that you want
> to submit the request. If you do [not]{.underline} want to submit the
> request, click the \[Cancel\] button and the dialog box will
> disappear; otherwise, click the \[OK\] button.

![](media/image149.png){width="3.2020833333333334in"
height="1.0770833333333334in"}

Figure K‑32: EDGAR Generate Access Codes, "Continue" Dialog

> The EFMW Generate Access Codes Acknowledgment page appears (Figure
> K-33). This page provides the filer's CIK and a set of new EDGAR
> access codes that are associated with that CIK. You should remember
> these codes, **after you close this page there is no way to recover
> them** -- if you forget them, you will need to generate a new set.

![](media/image150.png){width="5.786111111111111in"
height="3.3583333333333334in"}

Figure K‑33: EDGAR Generate Access Codes Acknowledgment Page

> **Note**: The CIK and EDGAR access codes specified in Figure K-33 are
> [examples only, do not attempt to use these codes with
> EDGAR!]{.underline}

6.  Click the \[Exit Window\] button to finish the process by closing
    the browser window.

> No confirming dialog box is displayed -- the browser window is just
> closed.

**K.6.2 EDGAR Passphrase**

This section describes how to request a new EDGAR passphrase

-   for a filer who has forgotten their passphrase, or

-   for a filer who wants to change a passphrase for security purposes.

Note that this capability is not needed as long as a filer's passphrase
and EDGAR access codes are appropriately protected and kept current (the
password expires yearly; the passphrase, PMAC and CCC do not expire).

**K.6.2.1 Composing the New Passphrase Request**

The first step for composing an EDGAR passphrase request is to bring up
the EDGAR passphrase request data entry form. This is accomplished as
follows:

1.  Connect to the EFMW Welcome page (refer to Section K.2, Accessing
    the EDGAR Filer Management website).

2.  Click on [Update Passphrase]{.underline} in the menu bar.

3.  A new browser window opens and the data entry page for the Update
    Passphrase page appears (Figure K-34).

> Refer to Section K.4.2.1, Data Entry Conventions, for the standards
> used on all of the EFMW pages, including this one.

![](media/image151.png){width="5.6875in" height="4.979861111111111in"}

![](media/image152.png){width="5.721527777777778in"
height="0.9993055555555556in"}

Figure K‑34: EDGAR Update Passphrase Page

4.  Enter the required data (CIK and passphrase) and a reason for making
    the request (optional).

> Refer to Section K.4.3.3, Defining a Passphrase, for a more detailed
> description of the passphrase. For security reasons, the passphrase
> [must]{.underline} be at least eight characters in length and contain
> at least one digit and one character from the set {@, #, \*, \$}.
>
> The Reason for Request data entry field is optional and allows you to
> enter free-form text explaining why the filer needs a new passphrase.
> This allows you to provide information that may help the SEC process
> your request.

5.  Click on the \[Update Passphrase\] button near the bottom of the
    page when you are satisfied with the data that you entered.

> A dialog box appears (Figure K-35) asking you to confirm that you want
> to submit the request. If you do [not]{.underline} want to submit the
> request, click the \[Cancel\] button and the dialog box will
> disappear; otherwise, click the \[OK\] button.
>
> ![](media/image153.png){width="3.1638888888888888in"
> height="1.132638888888889in"}

Figure K‑35: EDGAR Update Passphrase, "Continue" Dialog

> **Note**: After you click the \[OK\] button, the EDGAR Update
> Passphrase request is submitted to the automated submission processing
> portion of the EDGAR system. This is the start of the approval
> process, your subsequent actions in this browser window will not
> affect this process. However, the approval process cannot be completed
> until you submit authentication documentation to the SEC -- refer to
> Section K.6.2.2, Authentication Documentation, for more information.
>
> The EFMW EDGAR Update Passphrase Acknowledgment page appears (Figure
> K-36). This page provides the Accession Number for the submission,
> which uniquely identifes the submission and is used when referencing
> the submission.

![](media/image154.png){width="5.779166666666667in"
height="3.1354166666666665in"}

Figure K‑36: EDGAR Update Passphrase Acknowledgment Page

> Click the \[Print Window\] button near the bottom of the page to print
> this page for your records.

6.  Click the \[Exit Window\] button to finish the process by closing
    the browser window.

> An "are you sure" dialog box is [not]{.underline} displayed, the
> browser window is just closed.

**K.6.2.2 Authentication Documentation**

The Update Passphrase request must be supplemented with additional
verification to help ensure that the request is authentic. Accordingly,
the filer is required to file with the SEC in paper by fax within two
business days before or after electronically filing the request a
notarized document, manually signed by the filer over its typed
signature, that includes the information contained in the filer\'s Form
ID and confirms the authenticity of the request. If we do not receive
the fax within this period, we will reject the request and the requestor
will need to reapply.

**K.6.2.3 Request Approval and Applicant Notification**

After both the electronic EDGAR Update Passphrase request and the
associated authentication documentation are received by the SEC, the SEC
will authenticate the information provided on the EDGAR Update
Passphrase request. A notification message stating the SEC's disposition
of the request will be sent to the e-mail address provided in the
request. The disposition will be either "approved" or "rejected."

If the request is approved, the e-mail message will include but will not
be limited to the following information:

-   Text saying that the request was accepted/approved by the SEC

-   Text stating that the specified passphrase was activated

-   Basic directions for how to generate EDGAR access codes

-   The URL of the EDGAR File Management web site

If the request is [rejected]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was rejected/disapproved by the SEC

-   The reason that the request was rejected/disapproved

-   Basic instructions on how to resolve the issue

Refer to Section K.7, Examples of Notification Messages, to review the
notification messages.

**K.7 Examples of Notification Messages**

This section contains examples of the notification messages that EDGAR
will send to the applicant/filer in response to a Form ID application,
an Update Passphrase request, a Convert Paper Only Filer to Electronic
Filer request and an EDGAR Access for New Serial Companies request. For
each type of submission, examples of both an acceptance message and a
rejection message are provided.

These messages will be sent to the e-mail address specified by the
requestor or to the filer's e-mail address of record. If they are
associated with a valid CIK, they will also be posted to the EDGAR
Filing and OnlineForms websites (the rejection message for a Form ID
application will [never]{.underline} be posted to these websites as a
CIK does not exist for the applicant).

**Note**: [None]{.underline} of the data contained in these messages is
real, it merely [represents]{.underline} the [type]{.underline} of data
that would typically be contained in the message. [Do not]{.underline}
attempt to use any of this data with the EDGAR system.

**K.7.1 Form ID Application Messages**

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN ACCEPTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑NEWCIK** NUMBER OF DOCUMENTS: 1                       |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 ACCEPTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: **1234567890 new**                                           |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑NEWCIK**                                              |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your application for access to EDGAR has been approved. Your CIK is |
| 1234567890.**                                                         |
|                                                                       |
| **Please connect to the EDGAR Form ID URL**                           |
|                                                                       |
| **https://www.filermanagement.edgarfiling.sec.gov**                   |
|                                                                       |
| **to generate EDGAR access codes using your CIK and passphrase.**     |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure K‑37: EDGAR Form ID Application Notification, Accepted

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN REJECTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑NEWCIK** NUMBER OF DOCUMENTS: 1                       |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 REJECTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: None                                                         |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑NEWCIK**                                              |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your application for access to EDGAR has been rejected by the SEC's |
| Office of Filer Support for the following reason:**                   |
|                                                                       |
| **Invalid Contact Data**                                              |
|                                                                       |
| **For further information, contact the SEC's Office of Filer Support  |
| at (202) 555-1234.**                                                  |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure K‑38: EDGAR Form ID Application Notification, Rejected

**K.7.2 Update Passphrase Request**

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN ACCEPTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑PASSUPD** NUMBER OF DOCUMENTS: 1                      |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 ACCEPTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: 1234567890 existing                                          |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑PASSUPD**                                             |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your request for a new EDGAR passphrase has been approved by the    |
| SEC's Branch of Filer Support. The requested passphrase is now active |
| in the EDGAR system.**                                                |
|                                                                       |
| **Please connect to the EDGAR Form ID URL**                           |
|                                                                       |
| **https://www.filermanagement.edgarfiling.sec.gov**                   |
|                                                                       |
| **to generate EDGAR access codes using your CIK and passphrase.**     |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure E‑39: EDGAR Update Passphrase Notification, Accepted

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN REJECTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑PASSUPD** NUMBER OF DOCUMENTS: 1                      |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 REJECTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: 1234567890 existing                                          |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑PASSUPD**                                             |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your request for a new EDGAR passphrase has been rejected by the    |
| SEC's Branch of Filer Support for the following reason:**             |
|                                                                       |
| **Unable to Contact Requester**                                       |
|                                                                       |
| **For further information, contact the SEC's Office of Filer Support  |
| at (202) 555-1234.**                                                  |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure K‑40: EDGAR Update Passphrase Notification, Rejected

**K.7.3 Convert Paper Only Filer to Electronic Filer Request**

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN ACCEPTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑CONVERT** NUMBER OF DOCUMENTS: 1                      |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 ACCEPTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: 1234567890 existing                                          |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑CONVERT**                                             |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your request for access to EDGAR has been approved.**               |
|                                                                       |
| **Please connect to the EDGAR Form ID URL**                           |
|                                                                       |
| **https://www.filermanagement.edgarfiling.sec.gov**                   |
|                                                                       |
| **to generate EDGAR access codes using your CIK and passphrase.**     |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure K‑41: EDGAR Convert to Electronic Filer Notification, Accepted

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN REJECTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑CONVERT** NUMBER OF DOCUMENTS: 1                      |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 REJECTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: 1234567890 existing                                          |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑CONVERT**                                             |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your request for access to EDGAR has been rejected by the SEC's     |
| Branch of Filer Support for the following reason:**                   |
|                                                                       |
| **Duplicate Request**                                                 |
|                                                                       |
| **For further information, contact the SEC's Office of Filer Support  |
| at (202) 555-1234.**                                                  |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure K‑42: EDGAR Convert to Electronic Filer Notification, Rejected

**K.7.4 EDGAR Access for New Serial Companies Request**

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN ACCEPTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑SERIAL** NUMBER OF DOCUMENTS: 1                       |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 ACCEPTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: 1234567890 existing                                          |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑SERIAL**                                              |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your request for access to EDGAR has been approved.**               |
|                                                                       |
| **Please connect to the EDGAR Form ID URL**                           |
|                                                                       |
| **https://www.filermanagement.edgarfiling.sec.gov**                   |
|                                                                       |
| **to generate EDGAR access codes using your CIK and passphrase.**     |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure K‑43: EDGAR New Serial Access Notification, Accepted

+-----------------------------------------------------------------------+
| THE FOLLOWING SUBMISSION HAS BEEN REJECTED BY THE U.S. SECURITIES AND |
| EXCHANGE COMMISSION.                                                  |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑SERIAL** NUMBER OF DOCUMENTS: 1                       |
|                                                                       |
| RECEIVED DATE: 06-Aug-2004 08:53 REJECTED DATE: 06-Aug-2004 08:53     |
|                                                                       |
| TEST FILING: NO CONFIRMING COPY: NO                                   |
|                                                                       |
| ACCESSION NUMBER: 9999999996-03-001201                                |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| PLEASE REFER TO THE ACCESSION NUMBER LISTED ABOVE FOR FUTURE          |
| INQUIRIES.                                                            |
|                                                                       |
| REGISTRANT(S):                                                        |
|                                                                       |
| 1\. CIK: 1234567890 existing                                          |
|                                                                       |
| COMPANY: ALLEN TEST & RAIN WATER CO INC                               |
|                                                                       |
| FORM TYPE: **ID‑SERIAL**                                              |
|                                                                       |
| FILE NUMBER(S):                                                       |
|                                                                       |
| 1\. None.                                                             |
|                                                                       |
| **SUMMARY OF CHANGES:**                                               |
|                                                                       |
| **Your request for access to EDGAR has been rejected by the SEC's     |
| Branch of Filer Support for the following reason:**                   |
|                                                                       |
| **Other**                                                             |
|                                                                       |
| **CIK is incorrect (not for a Serial Company)**                       |
|                                                                       |
| **For further information, contact the SEC's Office of Filer Support  |
| at (202) 555-1234.**                                                  |
|                                                                       |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-- NOTICE  |
| \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--     |
|                                                                       |
| URGENT: Verify that all of your addresses on the EDGAR database are   |
|                                                                       |
| correct. An incorrect address in the EDGAR Accounting Contact Name    |
|                                                                       |
| and Address information may result in your Fee Account Activity       |
|                                                                       |
| Statement being returned to the SEC as undeliverable. Please correct  |
|                                                                       |
| outdated addresses via the EDGAR filing website.                      |
|                                                                       |
| The EDGAR system is available to receive and process filings from     |
|                                                                       |
| 6:00 a.m. to 10:00 p.m. Eastern Time on business days. Filer Support  |
|                                                                       |
| staff members are available to respond to requests for assistance     |
| from                                                                  |
|                                                                       |
| 7:00 a.m. to 7:00 p.m. Eastern Time.                                  |
|                                                                       |
| We strongly encourage you to visit the Filing Website at              |
|                                                                       |
| https://www.edgarfiling.sec.gov. You can download our current version |
|                                                                       |
| of the EDGARLink/Windows software and templates, the Filer Manual,    |
|                                                                       |
| receive on-line help, and access Frequently Asked Questions.          |
+-----------------------------------------------------------------------+

Figure K‑44: EDGAR New Serial Access Notification, Rejected

**INDEX**

---A---

About HTML, 4-7

About PDF, 4-7

Acceptable Attributes for EDGAR HTML Tags, 8-6

Acceptable HTML Document Tags, 8-3

Acceptable HTML Tags within a Document Body, 8-4

Acceptable Values for Certain EDGAR Data Fields, C-1

**ACCEPTANCE MESSAGE**, **G-1**

**Acceptance Message for Official Filings Returned via the Internet**,
**D-2**

**ACCEPTANCE REVIEW**, **G-1**

**ACCEPTED**, **G-1**

Accessing EDGAR, 3-2

Accessing Submission and Company Information, 6-1

**Accessing the EDGAR Filer Management Website**, **K-1**

**ACCESSION NUMBER**, **G-1**

Acronyms, G-1

**Add Class (Contract) Page**, **J-11**

**Add Series Page**, **J-10**

Adding Notification Addresses, 5-31

Additional EDGARLink Features, 6-1

**All Filers: Generating EDGAR Access Codes**, **K-37**

**Applicant Information**, **K-10**

**Application (Form ID)**, **K-7**

**Application Approval and Applicant Notification**, **K-28**

Applying for Access to EDGAR, K-1

ASCII, 4-4, **G-1**

ASCII or SGML Functionality Not Supported Within HTML Documents, 8-11

ASCII or SGML Functionality to be Preserved Within HTML Documents, 8-10

**ASCII/SGML Functionality Not Supported Within PDF Documents**, **I-2**

**Assembling and Submitting the Form ID Application**, **K-15**

**Assembling the Form ID Submission**, **K-20**

**ASYNCHRONOUS**, **G-1**

**Attach Module/Segment Page Information**, **B-16**

**ATTACHED DOCUMENTS LIST**, **G-1**

**Attached Documents List Page Information**, **B-14**

Attached Documents Page Overview, 5-22

Attaching a Document, 5-25

Attaching Module or Segment Document, 5-45

**Authentication Documentation**, **K-28**, **K-31**, **K-36**, **K-43**

**Availability of Paper Forms**, **F-1**

---B---

**BROWSER**, **G-1**

Browser Differences, 3-1

Bulk Filing, 5-47

---C---

Categories of Fields in Submission Headers, 4-9

**CCC**, **G-1**

**CENTRAL INDEX KEY (CIK)**, **G-2**

, 1-6, 2-1, 3-8, 3-28

Change Login Password or CCC, 6-19

Changing Company Information, 1-7

, 3-9, 6-21

, 3-11, 6-20

Character Code Requirements Differ by Submission Medium, 4-4

**CIK**, **G-2**

**CIK CONFIRMATION CODE (CCC)**, **G-2**

Combining Selected Williams Act Filings into a Single Submission, 4-26

Common Symbols that EDGAR Does Not Recognize, 4-7

Commonly Used Terms, G-1

, 6-16

, 6-17

**Composing the Convert to Electronic Filer Request**, **K-29**

**Composing the New Passphrase Request**, **K-40**

**Composing the New Serial Company Access Request**, **K-33**

**CONFIDENTIAL**, **G-2**

**CONFIRMING COPY**, **G-2**

**Contact for EDGAR Information**, **K-12**

**Contact for SEC Account Information**, **K-13**

Conventions Used in the Filer Manual, 1-3

**Convert Paper Only Filer to Electronic Filer Request**, **K-49**

**COOKIE**, **G-2**

Correcting a Document, 5-27

**CORRESPONDENCE SUBMISSION**, **G-2**

Correspondence Submissions and Documents, 4-16

**Create New, Blank Form ID**, **K-26**

**Create New, Pre-filled Form ID**, **K-27**

Creating Signatures, 5-55

**Current Paper Only Filer**, **K-29**

**Current SEC Filer: Applying for EDGAR Access**, **K-28**

---D---

**Data Entry Conventions**, **K-9**

**Data Entry Details**, **K-9**

**DATA FIELD**, **G-2**

**Data Fields Required for all Submission Types**, **B-1**

**Defining a Passphrase**, **K-22**

Deleting Modules, 6-11

Description of ASCII/SGML Tags, 4-8

Description of Headers, 4-8

Digital Signatures, 5-55

**DIRECT TRANSMISSION**, **G-2**

Directory Structure, 3-17

Diskette Submissions, 1-7

**DOCUMENT**, **G-3**

Document Errors, 5-55

**DOCUMENT HEADER**, **G-3**

**DOCUMENT TYPE**, **G-3**

Documents Page Fields, 5-23

Downloading Return Copies, 1-7

Downloading the EDGARLink Software, 3-14

Downloading the Fee Rate Table, 3-26

Downloading the Submission Templates, 3-21

Downloads, 3-14

---E---

**EDGAR**, **G-3**

**EDGAR Access Codes**, **K-37**

**EDGAR Access for New Serial Companies Request**, **K-51**

EDGAR Definition of a Module, 4-20

Edgar Directory, 3-18

EDGAR Filing Website, 1-5

EDGAR Filing Website Attributes, 5-2

EDGAR Hardware and Software Requirements, 1-13

**EDGAR Passphrase**, **K-39**

, 3-9

EDGAR Recognizes a Limited Set of Keyboard Characters, 4-4

**EDGAR Support Restrictions for PDF**, **I-2**

EDGARLink Attributes, 5-2

**EDGARLink for Windows**, **G-3**

EDGARLink Help, 5-62

EDGARLink Submission Preparation Map, 5-3

EDGARLink Submission Templates, 5-7

EDGARLink Support, 3-27

EDGARLink System Integrity Check, 3-19

EDGARLink Template Forms, 5-15

EDGARLink Tool Bar, 5-14

**Edit Class (Contract) Page**, **J-13**

Edit Company Information, 6-7

**Edit Series Page**, **J-12**

Editing Your Submission, 5-54

**ELECTRONIC FILER**, **G-3**

**ELECTRONIC FILING**, **G-3**

**E-MAIL**, **G-3**

Enclosing Multiple Documents, 5-27

**Enter Series and Classes (Contracts) Information Page**, **J-4**

Entering Template Information, 5-16

Errors in Segments, 4-25

**Example of Suspense Message**, **D-3**

**Examples of Notification Messages**, **K-44**

Examples of Segment Tagging within a Submission Document, 4-25

**Explanation of Error Messages**, **D-4**

Explanation of General Submission Requirements, 5-3

Extended Character Sets Within HTML Documents, 8-8

---F---

Fee and Offering Information Page for Offering Submissions, 5-35

Fee and Offering Information Page for Sales Shares Submissions, 5-40

Fee and Offering Information Page for Transactional Submissions, 5-42

Fee Information, 3-28, 3-29

Field Length of Value Limit, 4-10

Field Values are Filer-Supplied Information, 4-9

**FILE NUMBER**, **G-4**

**FILER**, **G-4**

**Filer Information**, **K-11**

**Filer Management**, **K-4**

Filing a Form ID with the SEC to Get Your Access Codes, 1-8

**FILING AGENT**, **G-4**

Filing on Behalf of More than One Entity, 4-15

Filing Transmission Methods, 1-6

**Filing Type**, **A-1**

**FILING TYPES**, **G-4**

Filing Website Help, 5-62

**Filings that Require Filing Fees**, **E-2**

FORM 13F INFORMATION TABLE, H-6

FORM 13F SUMMARY PAGE, H-5

**FORM ID**, **G-4**

**Form ID Application Messages**, **K-45**

**Form ID Notes**, **F-1**

**FORM SE**, **G-4**

**FORM TH**, **G-4**

Formatting Examples of Wide Tables, 4-18

Formatting Tables Wider than 80 Characters, 4-17

Frequently Asked Questions, 1-20, **K-5**

**FTP**, **G-4**

**FWS**, **G-4**

---G---

**General Help**, **K-5**

Getting Help with EDGAR, 1-18

Getting Help with the Content of Filings or Exemptions/Adjustments, 1-19

Getting Started Using EDGARLink, 3-1

Glossary, G-1

Guidelines for Presentation of Tables, 4-17

---H---

Hours of Operation, 1-18

, 2-3

, 2-2

How EDGAR Handles Modules, 4-21

How EDGAR Handles Segments, 4-24

How EDGAR Uses the Internet for E-Mail, 1-15

How Mail Is Addressed to the Internet Address, 1-16

How Segment Filings Work, 4-23

How Submission Information is Used, 4-8

**How Tables are Organized**, **A-1**

How Tags are Used, 4-9

How the Requirement for ASCII Affects Word Processing, 4-6

**How to Calculate a Filing Fee**, **E-3**

How to Correct Suspended Filings, 4-16

How To Create a Correspondence Document, 4-16

How to Obtain Copies of the EDGAR Filer Manual, EDGARLink, and N-SAR
Software, 1-17

How to Order Internet Service, 1-16

How to Refer to a Module in a Subsequent Submission, 4-22

**How to Send Filing Fees to the Mellon Bank**, **E-1**

**HTML**, **G-4**

HTML Tags that are NOT Supported by EDGAR, 8-6

---I---

Including Type 2 Modules in Your Submission, 5-33

Including Type 2 Segments in Your Submission, 5-33

Information Exchange, 3-14

Information on Headers, 4-8

**Information Table Format**, **H-3**

Installing the EDGARLink Software, 3-16

Instructions for Attaching HTML Documents to Electronic Filings, 8-1

Instructions for Attaching Unofficial PDF Documents to Electronic
Submissions, I-1

**INTERNET**, **G-4**

**INTERNET ADDRESS**, **G-4**

Internet Communication and Direct Dial Connections to EDGAR, 1-14

, 2-1, 4-1, 5-1

Introduction to the Filer Manual and EDGAR, 1-1

Introduction to Web Browsers, 3-1, K-1

**Investment Company Submission types Accepted by EDGAR**, **A-20**

**ISP**, **G-4**

---J---

JavaSoft Directory, 3-18

---K---

Keep Assigned Access Codes Private, 1-12

---L---

**LDAP**, **G-4**

**LEGACY**, **G-4**

Legacy Transmissions, 1-15

**List of Errors and Warnings**, **D-5**

**LOCKBOX**, **G-5**

, 3-8

Logging in with (Enter) a Different CIK, 6-23

Logging into EDGAR, 3-2

Login Identification, 4-10

---M---

**MAIN PAGE**, **G-5**

**MASTER SEGMENT**, **G-5**

Messages Reported by EDGAR, D-1

Modernized EDGARLink, 1-5

**Modify Company Type via Edit Investment Company Type Page**, **J-9**

**MODULAR SUBMISSION**, **G-5**

Module and Segment Referencing, 5-31

Module and Segment Template, 5-44

Module Information, 6-10

**MODULE/SEGMENT LIST**, **G-5**

**Module/Segment Processing with PDF Documents**, **I-2**

Modules and Segments, 5-43

---N---

Navigating EDGAR, 3-13

**Navigating the EFMW**, **K-3**

**Navigating to the Series and Classes (Contracts) Information Page**,
**J-2**

**NESTED**, **G-5**

**New SEC Filer: Applying for EDGAR Access**, **K-5**

**New Serial Company**, **K-32**

**NON-PUBLIC**, **G-5**

Non-Public and Confidential Information, 4-15

Notification, 5-30

**NOTIFICATION INFORMATION**, **G-5**

**Notification Page Information**, **B-15**

**N-SAR**, **G-5**

N-SAR Documents, 4-16

---O---

Operating Requirements, 1-14

Organization of this Manual, 1-1

Organizing Documents, 5-27

---P---

Paper Forms for Electronic Filing, F-1

**PASSWORD**, **G-5**

**PDF**, **G-6**

**PDN**, **G-6**

**PMAC**, **G-6**

Powers of Attorney and Consents of Experts, 4-27

**PPP**, **G-6**

Preparing and Transmitting Submissions To EDGAR, 5-1

PREPARING EDGAR DOCUMENTS, 4-1

Preparing Submission Documents Without EDGARLink, 7-1

Preparing to Become an EDGAR Filer, 1-7

Preparing Your EDGARLink Submission, 5-2

Printing Documents, 5-29

Properly Prepare and Maintain Documents and Software, 1-16

**Proxy Materials and Information Statements Filed Pursuant to Section
14 Submission types Accepted by EDGAR**, **A-10**

**Public Utility Holding Company Act Submission types Accepted by
EDGAR**, **A-18**

PureEdge Directory, 3-18

---R---

Receiving E-Mail Status of Filings from the SEC, 1-15

**REGISTRANT**, **G-6**

**Registration and Report Submission types Accepted by EDGAR**, **A-12**

Removing a Document, 5-27

Replacing a Document, 5-28

**Request Approval and Applicant Notification**, **K-32**, **K-36**,
**K-43**

Requesting a Return Copy, 6-14

Retrieve Company Information, 6-5

Retrieve Return Copies, 6-14

Retrieve Module/Segment Information, 6-10

Retrieving Submission Information, 6-3

**RETURN COPY**, **G-6**

Return Copy Support, 6-14

---S---

Saving and Completing Submission Templates, 5-8

Saving Your Submission, 5-49

**SEC**, **G-6**

SEC Dating of Electronically Transmitted Submissions, 1-18

SEC Recommendations on Preparing Filings with HTML Documents, 8-12

SEC Rule Making, 3-28

**Securities Act Submission Types Accepted by EDGAR**, **A-3**

Segment Filing Requirements, 4-23

Segment Information, 6-13

Segment Naming Conventions, 4-23

Segment Test Submissions, 4-23

**SEGMENTED FILING**, **G-6**

**Series and Class Notification**, **J-17**

**Series and Classes (Contracts) -- Initial Period**, **J-2**

Series and Classes (Contracts) Information, 6-16

**Series and Classes (Contracts) Information Edit Confirmation Page**,
**J-15**

Series and Classes (Contracts) Information Page, J-1

**Series and Classes (Contracts) Information Page Overview**, **J-5**

**SGML**, **G-6**

**Signature**, **K-14**

Signatures to be Typed, 4-27

**Special Processing of Certain Submission types**, **A-9**

Special Processing of Certain Submission Types, A-21

**SRO**, **G-6**

**Starting Another Form ID Application**, **K-26**

Statutory and Non-Statutory Signatures, 4-27

**Structure of 13F-HR Electronic Submission**, **H-2**

Structure of a Module Submission, 4-22

**SUBMISSION**, **G-6**

Submission Documents, 5-24

Submission Errors, 5-55

Submission Login, 4-10

**SUBMISSION MEDIUM**, **G-6**

Submission Information, 6-2

**Submission Template Attach Fee and Offering Page Information**,
**B-18**

**Submission Template Attach Fee Offsets Page Information**, **B-17**

Submission Template Overview, 5-7

Submission Template Structure, 5-12

**Submission Type**, **A-1**

**Submission Types 13F‑HR(/A) AND 13F-NT(/A)**, **H-1**

Submission Types Accepted for Electronic Filing, A-1, **E-1**

**Submission Types Found in Template**, **B-5**

**Submission Types Found in Template 3**, **B-8**

**Submitting a Form ID Application**, **K-23**

Submitting EU-1 Documents, 4-26

Submitting Filings in Segments, 4-22

Submitting Reports on Form 13F, 4-25

**Support**, **K-5**

**SUSPENDED FILING**, **G-7**

**SUSPENSE MESSAGE**, **G-7**

System Inserts \"\^\" For Unrecognized Characters, 4-7

---T---

Table Tags, 4-18

Tag Construction, 4-9

Tags Used Within a Document, 4-12

Tape Submissions, 1-7

**Template 4 Submission Types**, **B-11**

**Template 5 Submission Types**, **B-12**

**Template 6 BULK Submission Type**, **B-13**

Template for an Attached HTML Document, 8-10

Template Menu Buttons, 5-14

**Template Number**, **A-1**

Terminology, 4-1

Test and Live Tags, 4-10

**TEST FILING**, **G-7**

**Test Filings**, **H-3**

Test Submissions, 5-60

The EDGARLink Software Program, 5-1

The New EDGAR Filer Interface, 1-3

**TRAINING AGENT**, **G-7**

Transmissions to EDGAR, 5-58

Transmitting Bulk Filings, 5-60

Transmitting Modules and Segments, 5-60

Transmitting Single Submissions, 5-58

Transmitting Test Submissions, 5-61

**TYPE 1**, **G-7**

Type 1 Modules and Segments, 5-43

**TYPE 2**, **G-7**

Type 2 Modules and Segments, 5-44

---U---

Update Information, 3-27

**Update Passphrase Request**, **K-47**

**URL**, **G-7**

Using EDGARLink, 5-49

Using Submission Templates, 5-7

Using the Module Capability of EDGAR, 4-20

---V---

Validating Your Submission, 5-50

**VALUE**, **G-7**

**Verifying the Form ID Application**, **K-15**

Version Verify, 3-18

Viewing a Document, 5-29

Viewing Submission Status, 1-7

---W---

Web Browser, 1-6

Web Help, 3-27

, 2-1

, 2-2

**Where to Pay Filing Fees**, **E-1**

Why the EDGAR System Recognizes Only Standard Character Sets, 4-6

, 2-1

**Williams Act Filing Submission types Accepted by EDGAR**, **A-17**

Windows Requirements, 1-13

**World Bank Submission types Accepted by EDGAR**, **A-29**

---X---

**XFDL**, **G-7**

**XML**, **G-7**

[^1]: Many HTML tags use this attribute.

[^2]: "Capacity" in this context is one of the following: filer, filing
    agent or training agent. It refers to the applicant, not the person
    filling out the form.

[^3]: The CIK is a number that is assigned to each entity (company or
    individual) that submits filings to the SEC. 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.

[^4]: The EDGAR passphrase is a security code that is used to generate a
    set of EDGAR access codes.

[^5]: Text (\*.txt file extension) and HTML (\*.htm file extension)
    attachments are accepted; PDF and graphic formats are not accepted.

[^6]: ASCII (\*.txt file extension) and HTML (\*.htm file extension)
    attachments are accepted; PDF and graphic formats are not accepted.

[^7]: Data in the "parts" that are common to the filer attributes
    settings will be preserved; however, data that exists in a "part"
    that is not needed based upon the new filer attribute setting is
    lost. For example, Filer (Company) requires the entry of Filer
    Information (Part II) -- if you switch the filer attributes to File
    (Individual), any Filer Information that you may have entered is
    lost.

[^8]: "424B" is a shorthand reference for Forms 424B1, 424B2, 424B3,
    424B4, 424B5, 424B6 and 424B7.