> **EDGAR^^ Release 9.0**
>
> **OnlineForms Filer Manual**
>
> **Volume III**
>
> **\
> **

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

June 2005

**Notice**

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. OnlineForms Filer Manual (Volume III) discusses the
requirements for submitting online filings.

The EDGAR^®^ Release 9.0 OnlineForms Filer Manual (Volume III) is
effective on:

**June 6, 2005**

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

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

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

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

**Preface**

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

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

**What Filings are on EDGAR?**

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

**Rules Governing Forms and Filing Information**

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

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

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

-   Releases:

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

+------------------+---------------------------------------------------+
| 33-8518          | Asset-Backed Securities                           |
+------------------+---------------------------------------------------+
| Issued 12/22/04  |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 3/08/05          |                                                   |
+------------------+---------------------------------------------------+
| (70 FR 1506)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8529          | XBRL Voluntary Financial Reporting Program on the |
|                  | EDGAR System                                      |
+------------------+---------------------------------------------------+
| Issued 02/03/05  |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 03/16/05         |                                                   |
+------------------+---------------------------------------------------+
| (70 FR 6556)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 34-50486         | Proposed Rule Changes of Self-Regulatory          |
|                  | Organizations                                     |
+------------------+---------------------------------------------------+
| Issued 10/04/04  |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 11/08/04         |                                                   |
+------------------+---------------------------------------------------+
| (69 FR 60287)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8400A         | Additional Form 8-K Disclosure Requirements and   |
|                  | Acceleration of Filing Date; Correction           |
+------------------+---------------------------------------------------+
| Issued 8/04/04   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 8/23/04          |                                                   |
+------------------+---------------------------------------------------+
| (69 FR 48370)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8410          | Mandated Electronic Filing for Form ID            |
+------------------+---------------------------------------------------+
| Issued 4/21/04   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 4/26/04          |                                                   |
+------------------+---------------------------------------------------+
| (69 FR 22704)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8401          | Rulemaking for EDGAR System                       |
+------------------+---------------------------------------------------+
| Issued 3/16/04   | (proposal for identification of investment        |
|                  | company series and                                |
+------------------+---------------------------------------------------+
| Effective TBD    | classes (contracts); additional mandatory         |
|                  | electronic filings for                            |
+------------------+---------------------------------------------------+
| (69 FR 13690)    | 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 12/10/02  |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8177          | Rules for additional disclosure and certification |
|                  | requirements.                                     |
+------------------+---------------------------------------------------+
| 24-47235         |                                                   |
+------------------+---------------------------------------------------+
| Issued 1/23/03   |                                                   |
+------------------+---------------------------------------------------+
| Effective 30     |                                                   |
| days after       |                                                   |
| publication in   |                                                   |
| the Federal      |                                                   |
| Register         |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8009          | Mandated EDGAR Filing for Foreign Issuers.        |
+------------------+---------------------------------------------------+
| Issued 5/14/02   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 5/24/02          |                                                   |
|                  |                                                   |
| and 11/4/02      |                                                   |
+------------------+---------------------------------------------------+
| (67 FR 36677)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8007          | Updated version of the EDGARLink software.        |
+------------------+---------------------------------------------------+
| Issued 9/17/01   |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 49829)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7999          | Next stage of EDGAR Modernization.                |
+------------------+---------------------------------------------------+
| Issued 7/30/01   |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 42941)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7933          | Next stage of EDGAR Modernization.                |
+------------------+---------------------------------------------------+
| Issued 1/16/01   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 2/02/01          |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 8764)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7855          | Rules for the next stage of EDGAR Modernization.  |
+------------------+---------------------------------------------------+
| Issued 4/24/00   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 5/30/00          |                                                   |
+------------------+---------------------------------------------------+
| Effective        | Diskette submissions not accepted.                |
| 7/10/00          |                                                   |
+------------------+---------------------------------------------------+
| Effective 1/1/01 | Financial Data Schedule requirement removed.      |
+------------------+---------------------------------------------------+
| (65 FR 24788)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7789          | Adopted updated filing form types in Filer        |
|                  | Manual.                                           |
+------------------+---------------------------------------------------+
| Issued 1/20/00   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 1/24/00          |                                                   |
+------------------+---------------------------------------------------+
| (65 FR 3123)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7755          | CompuServe discontinued electronic mail service.  |
+------------------+---------------------------------------------------+
| Issued 10/07/99  |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 10/16/99         |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 56430)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7684          | Rules for the first stage of EDGAR modernization  |
|                  | adopted.                                          |
+------------------+---------------------------------------------------+
| Issued 5/17/99   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 6/28/99          |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 27888)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 34-40934         | Electronic filing of Form 13F made mandatory.     |
+------------------+---------------------------------------------------+
| Issued 1/12/99   |                                                   |
+------------------+---------------------------------------------------+
| Compliance date  |                                                   |
| 4/1/99           |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 2834)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7472          | Commission will no longer accept, in paper,       |
|                  | filings required to be submitted electronically,  |
|                  | except in a hardship situation.                   |
+------------------+---------------------------------------------------+
| Issued 10/24/97  |                                                   |
+------------------+---------------------------------------------------+
| Effective 1/1/98 |                                                   |
+------------------+---------------------------------------------------+
| (62 FR 58647)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7427          | Minor and technical rule amendments, including    |
|                  | the elimination of transition rules applicable to |
|                  | the phase-in period.                              |
+------------------+---------------------------------------------------+
| Issued 7/1/97    |                                                   |
+------------------+---------------------------------------------------+
| (62 FR 36450)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7122          | Rules and phase-in schedule made final. Final     |
|                  | phase-in lists published. Minor rule amendments   |
|                  | adopted                                           |
+------------------+---------------------------------------------------+
| Issued 12/19/94  |                                                   |
+------------------+---------------------------------------------------+
| (59 FR 67752)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-6977          | Interim rules applicable to electronic filing in  |
|                  | general, and specifically to the Division of      |
|                  | Corporation Finance filers.                       |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14628)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| IC-19284         | Interim rules specific to investment companies.   |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14848)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 35-25746         | Interim rules specific to public utility holding  |
|                  | companies.                                        |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14999)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-6980          | Rules relating to payment of filing fees to the   |
|                  | SEC\'s lockbox in Pittsburgh, Pennsylvania.       |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 15009)    |                                                   |
+------------------+---------------------------------------------------+

Table of Contents

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

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

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

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

[1.2.1 Release 9.0 OnlineForms Website Updates
1-2](#release-9.0-onlineforms-website-updates)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[2.3 Navigating EDGAR 2-4](#navigating-edgar)

[2.3.1 Information Exchange 2-5](#information-exchange)

[2.3.2 Support 2-6](#support)

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

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

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

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

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

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

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

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

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

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

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

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

[4.2.3 Transmission Status 4-5](#transmission-status)

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

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

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

[5.2.1 Retrieving Submission Notification
5-3](#retrieving-submission-notification)

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

[5.3.1 Edit Company Information 5-7](#edit-company-information)

[5.4 Request Asset-Backed Securities (ABS) Issuing Entities Creation
5-10](#request-asset-backed-securities-abs-issuing-entities-creation)

[5.5 Return Copy Support 5-13](#return-copy-support)

[5.5.1 Retrieve Return Copies 5-13](#retrieve-return-copies)

[5.6 Change Company Password or CCC
5-15](#change-company-password-or-ccc)

[5.6.1 Changing Your Password 5-16](#changing-your-password)

[5.6.2 Changing Your CCC (CIK Confirmation Code)
5-17](#changing-your-ccc-cik-confirmation-code)

[5.7 Logging in with Another CIK/CCC
5-19](#logging-in-with-another-cikccc)

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

[6.1 Introduction 6-1](#introduction)

[6.2 Terminology 6-1](#terminology)

[6.3 ASCII 6-4](#ascii)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[7.1 Overview 7-1](#overview)

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

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

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

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

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

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

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

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

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

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

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

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

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

[E. Applying for Access to EDGAR E-1](#applying-for-access-to-edgar)

# Introduction to the ONLINEFORMS Filer Manual and EDGAR

## Organization of this Manual

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

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

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

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

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

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

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

**CHAPTER 5 ‑‑ Additional Online Features**

**CHAPTER 6 ‑‑ Preparing Supplemental EDGAR Documents**

**CHAPTER 7 ‑‑ Instructions for Attaching HTML Documents to Electronic
Submissions**

**APPENDICES:**

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

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

**B Messages Reported by EDGAR**

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

**C 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

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

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

**E 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

-   **power_of_attny.txt**

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

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

-   \<CTRL-C\>

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

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

## The EDGAR OnlineForms Website Updates

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

### Release 9.0 OnlineForms Website Updates

In June 2005, EDGAR Release 9.0 introduces the following changes:

-   Provide capability for depositor to Create Issuing Entities using
    the OnlineForms website.

-   Suspend any submission if any of its attached files are empty.

-   Upgrade the OnlineForms website to support the latest version of
    Netscape browser (Netscape 7.x) and drop support for outdated
    Netscape 4.0x - 4.7 browsers.

### EDGAR OnlineForms Website 

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

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

We require that your browser support Java script.

### Web Browser

The OnlineForms website only works with the two industry standard web
browsers. We recommend you use Netscape version 7.0 or later, or
Internet Explorer version 5.0. The use of browsers is discussed in
Chapter 3.

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

### Filing Transmission Methods

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

### Viewing Submission Status

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

### Changing Company Information

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

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

### Downloading Return Copies

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

## Preparing to Become an EDGAR Filer

To become an EDGAR filer, you must:

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

-   Secure an ISP for access to the Internet.

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

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

### 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 accepted as an EDGAR filer (refer to Appendix E 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.

You must file your Form ID application via the EDGAR Filer Management
website, and you must fax the accompanying notarized authenticating
documentation to the SEC. Appendix E of this volume contains
instructions on how to do this. Appendix C of this volume contains a
copy of the paper Form ID, but it is for reference only. You cannot
submit a paper Form ID. You can print various related EDGAR forms (e.g.,
Form TH, 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 accept 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 5.

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

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

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

    Although we will assign a password to you, you should change that
    password before beginning to use the system. You will find
    procedures for changing a password in Chapter 5. To change a
    password, you must use a Password Modification Authorization Code
    (PMAC). You should change your password periodically. **Your
    password will expire 12 months after it was created or last
    changed.** If you are locked out of EDGAR because your password has
    expired, you may generate a new set of legacy EDGAR access codes
    (PMAC, password, CCC) via the EDGAR Filer Management website using
    your passphrase. If you've 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 accepted by the SEC, so be sure you keep your password up
    to date (refer to Appendix E for instructions on how to generate a
    new set of 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 accepted by the SEC
    (refer to Appendix E for instructions on how to generate a new set
    of 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 will need certain hardware and software to use the OnlineForms
website to prepare and transmit online submissions to EDGAR. You can
only transmit an online submission using the Internet. The following
list states the recommended system requirements:

-   Windows compatible PC

-   Monitor (color recommended, but not required)

-   Printer

-   Internet browser: Netscape Navigator version 7.0 or higher or
    Internet Explorer version 5.0 or higher and supporting 128-bit
    cipher strength. Java should be enabled in the browser. EDGARLink
    and the OnlineForms website **do not** support Netscape 6.0

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

-   Internet access

-   Adobe Acrobat Reader version 4.0 or higher

#### Software Requirements 

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

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

#### Operating Requirements

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

#### Internet Communication to OnlineForms Website

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

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

-   Windows 2000 with Internet Explorer 5.0 and 5.01

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

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

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

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

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

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

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

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

Please note the following information about the EDGAR Internet services:

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

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

##### How to Order Internet Service

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

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

EDGAR sends acceptance and suspense messages to the following:

-   The Login CIK contact E-Mail address when you submit a filing

-   The E-Mail address that you list in the Submission Contact
    Information

-   Each additional Notification E-Mail address you list in the
    submission information

-   Each Reporting Owner company contact E-Mail address

If you wish to permanently change the E-Mail address, then edit the
Company Contact Information form on the OnlineForms website. For more
details, please refer to Chapter 5, Edit Company Information.

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

### Properly Prepare and Maintain Documents

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

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

## How to Obtain the EDGAR OnlineForms Filer Manual 

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

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

### Hours of Operation

EDGAR accepts direct transmissions of electronic submissions each
business day, Monday through Friday, from 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

Accepted live ownership filings will receive a filing date and time
identical to its EDGAR receipt date and time if the filing receipt time
is between 6:00 a.m. and 10:00 p.m. Eastern time on a normal business
day.\
\
**Note:** Remember that submission transmission does not begin until
EDGAR receives the first byte of a transmission. When you make a
time-sensitive submission, allow time for setup of your Internet
connection, completing and verifying the submission, and the start of
the transmission.

### Where to Send Paper Filings

Temporary hardship exemptions in paper are not accepted for Section 16
Ownership filings or for Form ID applications/requests. We will return
temporary hardship exemptions for Section 16 Ownership filings and Form
ID applications/requests. Official filings made in paper as a result of
a continuing hardship exemption should be mailed to the following
address:

[Headquarters Location]{.underline}

ATTN: Filing Desk

US Securities and Exchange Commission

Mail Stop 1-4, Room 1004

450 5th Street, NW

Washington, DC 20549

## Getting Help with EDGAR 

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

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

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

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

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

If you need help with investment company filings, contact the Division
of Investment Management at (202) 551-6989.

If you need help with Public Utility Holding Company Act filings,
contact the Office of Public Utility Regulation, Division of Investment
Management at (202) 551-6927.

### Frequently Asked Questions

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

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

  How do I reach the EDGAR  You can reach this site by using the EDGAR Filer
  Filer Management website  Management website URL, which is
                            *https://www.filermanagement.edgarfiling.sec.gov*.
                            Please bookmark this site the next time you visit
                            it.

  Which Web browser shall I We recommend using one of the industry standard Web
  use?                      browsers, either Microsoft Internet Explorer 5.0 or
                            later, or Netscape 7.0 or later. EDGAR does not
                            support other browsers, such as Netscape 6.0 and
                            AOL, at this time.

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

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

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

  How do I change my        You may change your password within 10 days of the
  password?                 expiration date using the OnlineForms 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 E for more
                            information on the EDGAR Filer Management website
                            capabilities).

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

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

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

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

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

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

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

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

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

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

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

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

  Where do I find the Form  Use the following URL to find the paper Form ID:
  ID?                       *www.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-1 .unnumbered}

# Getting Started Using ONLINEFORMS WEBSITE

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

## Introduction to Web Browsers

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

### Browser Differences

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

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

Netscape Menu Bar

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

Internet Explorer Menu Bar

Figure 2‑1: Browser Menu Bars

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

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

## Accessing OnlineForms Website

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

### Logging into OnlineForms Website 

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

1.  Connect to the Internet.

2.  Go to the EDGAR OnlineForms Login page:

    [*https://www.onlineforms.edgarfiling.sec.gov*](https://www.onlineforms.edgarfiling.sec.gov/)

    You must use **https** to access the EDGAR Login page.

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

4.  Press \[Tab\] and enter your password.

    This is your login password, not your CCC, or PMAC. Your password is
    case-sensitive. 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/image4.png){width="5.909027777777778in"
height="2.379166666666667in"}

Figure 2‑2: The EDGAR Create Passphrase Page

To define a passphrase, type it in the data entry fields provided (the
passphrase is not displayed in clear 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/image5.png){width="4.247916666666667in"
height="1.4722222222222223in"}

Figure 2‑3: The EDGAR Create Passphrase Results Page

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

![](media/image6.png){width="5.5375in" height="2.4229166666666666in"}

Figure 2‑4: The EDGAR OnlineForms Welcome Page (Top)

**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. For more
    details, please refer to Section 5. 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.

## Navigating EDGAR

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

-   Information Exchange

-   Support

![](media/image7.png){width="1.5715277777777779in"
height="3.9291666666666667in"}

Figure 2‑5: EDGAR Menu

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

### Information Exchange

In the Information Exchange section there are three links:

-   Assemble Ownership Submission

-   Transmit Reduced-Content XML Submission

-   Retrieve/Edit Data

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

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

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

### Support

In the Support section there are four links:

-   General Help

-   Online FAQs

-   SEC Rule Making

-   Company Search

#### General Web Help

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

![](media/image8.png){width="3.9305555555555554in"
height="4.544444444444444in"}

Figure 2‑6: General Help Page

#### Frequently Asked Questions 

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

#### SEC Rule Making

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

#### Company Search 

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

# Preparing and Transmitting Online Submissions to EDGAR

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

## Online Ownership Processing

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

### Legacy Ownership Processing

If you prepared Section 16 ownership submissions for EDGAR in the past
you know that it involved preparing a HTML or SGML ASCII primary
ownership document. Next, you used EDGARLink to prepare the submission
header and to attach the ownership primary document along with other
attachments such as cover letters and power of attorney exhibits. Once
the submission was prepared using EDGARLink, you then logged into the
EDGAR Filing website using your CIK/password and transmitted the
submission to EDGAR for processing. This allowed the SEC to notify
investors about various insider transactions as soon as EDGAR processed
them. One major disadvantage with this process was that the detailed
information was buried in the HTML or SGML ASCII primary ownership
document text.

### Modernized Section 16 Ownership Processing

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

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

### OnlineForms Data Gathering Model

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

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

-   Allow you to select the specific ownership form type that you want
    to assemble and submit to the SEC, (e.g., Form 3, Form 4, Form 5)

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

-   Allow you to provide additional E-Mail addresses to receive Filer
    Notification messages

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

-   Allow you to provide your signature and signature date

-   Allow you to verify the information on the form

-   Allow you to edit reporting owner address 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 in the context of
    the form you are filing and then print the submission for your
    records

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

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

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

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

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

-   The maximum size of your submission must not exceed 100 MB

### Creating an Online Section 16 Ownership Submission

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

Before beginning, gather the following information:

-   Determine the proper submission form type you need to file

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

-   Have your CIK, password, and CCC handy

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

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

-   Make sure you have the proper address for each reporting owner to be
    included in the submission

-   Make sure you have the E-Mail address for each additional addressee
    to receive filer notification messages

-   Make sure you have all necessary transaction and holding details

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

#### Select Ownership Submission Form Type

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

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

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

3.  The Select Ownership Form Type page will appear:

    ![](media/image9.png){width="6.096527777777778in"
    height="2.7472222222222222in"}

Figure 3‑5: Select Ownership Form Type Page

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

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

![](media/image10.png){width="5.930555555555555in" height="4.3375in"}

Figure 3‑6: Ownership Form Type 3 Page

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

The following are some basic OnlineForms data entry conventions:

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

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

-   Certain fields are indicated by a double asterisk to the right of
    the label name to indicate that a footnote is required if you are
    unable to provide the required data in the space provided (for
    example: Date Exercisable\*\* and Conversion or Exercise Price of
    Derivative Security\*\* are fields that require a footnote if the
    field is left blank)

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

-   Field level help is available by clicking on the label

-   The \[Exit Window\] button will close the current data entry session
    and return to the Select Ownership Form Type Page. Any data entered
    or attachments uploaded will be discarded.

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

**Submission Contact**

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

**Return Copy Information**

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

**Notification Information**

-   Enter additional E-Mail addresses to receive filer notification
    messages.

**Issuer Information**

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

> **Date Information**

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

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

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

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

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

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

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

![](media/image11.png){width="5.930555555555555in" height="4.3375in"}

Figure 3‑7: Assemble Ownership Submission -- Middle of Form

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

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

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

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

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

-   Date format is MM/DD/YYYY.

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

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

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

The following are some data entry conventions for this page:

-   Default unit for Amount of Securities Owned is Shares

-   Default setting for Ownership Form is Direct

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

![](media/image12.png){width="5.1090277777777775in"
height="3.7368055555555557in"}

Figure 3‑8: Add Holding Page (Non-Derivative Security)

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

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

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

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

-   a date for the Date Exercisable

-   a date for the Expiration Date

-   the Amount or Number of Shares of Underlying Derivative Securities

-   the Conversion or Exercise Price of Derivative Security

The following are some data entry conventions for this page:

-   Default unit for Amount of Securities Owned is Shares\
    Default setting for Ownership Form is Direct

-   Footnotes can be added on a per field basis

![](media/image13.png){width="5.567361111111111in"
height="4.064583333333333in"}

Figure 3‑9: Add Holding Page (Derivative Security)

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

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

##### Footnotes

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

The following are some data entry conventions for this page:

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

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

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

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

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

![](media/image14.png){width="5.353472222222222in"
height="4.1402777777777775in"}

> Figure 3‑10: Footnotes Page

###### Add Footnote

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

The following are some data entry conventions for this page:

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

-   EDGAR will automatically create the footnote number.

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

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

![](media/image15.png){width="5.573611111111111in"
height="3.3118055555555554in"}

Figure 3‑11: Add Footnote Page

###### Edit Footnote

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

The following are some data entry conventions for this page:

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

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

![](media/image16.png){width="5.057638888888889in"
height="2.986111111111111in"}

Figure 3‑12: Edit Footnote Page

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

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

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

**Explanation of Responses**

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

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

-   Remarks can be used to supply additional commentary on the
    submission. This field also should be used to provide a list of
    exhibits and other attachments, if any. Remarks exceeding the 2000
    character limit should be included in an attached document.

**Signature** **Data**

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

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

![](media/image17.png){width="6.34375in" height="4.5680555555555555in"}

Figure 3‑13: Assemble Ownership Submission -- Bottom of Form

#### Verify Form 

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

#### Assemble Ownership Errors

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

For example, Figure 3-10 marked the following errors:

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

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

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

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

**Note**: EDGAR will validate ONLY the format and syntax of the
information provided, and that the Issuer CIK and Reporting Owner CIK
and CCC combination are valid.  YOU ARE RESPONSIBILE for confirming the
accuracy of all transactional and ownership information submitted in the
Form.

![](media/image18.png){width="6.261111111111111in"
height="4.579166666666667in"}

Figure 3‑14: Assemble Ownership Form With Errors (Form Type 5)

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

For example, Figure 3-11 marked the following errors:

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

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

![](media/image19.png){width="6.263888888888889in"
height="4.705555555555556in"}

Figure 3‑15: Edit Transaction With Errors (Form Type 5, Non-Derivative
Security)

#### Insider Confirmation/Correction

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

The following are some data entry conventions for this page:

-   If you need to modify a reporting owner\'s mailing address, select
    the desired reporting owner row and click on the \[Edit Mailing
    Address\] button.

> **Note**: These address changes apply only to the addresses contained
> within this form and do not update the CIK\'s address of record. To
> update the address of record, you must use the \"Retrieve/Edit Data\"
> link in the main EDGAR OnlineForms window.

![](media/image20.png){width="5.930555555555555in" height="4.3375in"}

Figure 3‑16: Insider Confirmation/Correction

#### Edit Mailing Address

The Edit Mailing Address page appears when the \[Edit Mailing Address\]
button is clicked. This screen allows you to modify the mailing address
for addresses contained within this form and do not update the CIK\'s
address of record. To update the address of record, you must use the
\"Retrieve/Edit Data\" link in the main EDGAR OnlineForms window.

The following are some data entry conventions for this page:

-   Click on the \[OK\] button to change the information for this
    submission

-   Click on the \[Cancel\] button to return to the Insider
    Confirmation/Correction screen without making changes.

![](media/image21.png){width="5.759722222222222in" height="4.2125in"}

Figure 3‑17: Edit Mailing Address

#### Upload/Delete Attachment(s)

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

The following are some data entry conventions for this page:

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

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

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

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

![](media/image22.png){width="6.188888888888889in"
height="4.829861111111111in"}

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

#### Upload Attachment

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

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

The following are some data entry conventions for this page:

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

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

![](media/image23.png){width="5.952083333333333in"
height="3.432638888888889in"}

Figure 3‑19: Upload Attachment

#### Transmit Submission Confirmation

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

The following are some data entry conventions for this page:

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

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

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

![](media/image24.png){width="5.555555555555555in"
height="4.784027777777778in"}

Figure 3‑20: Transmit Submission Confirmation

##### View/Print Submission

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

The following are some data entry conventions for this page:

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

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

![](media/image25.png){width="5.91875in" height="3.714583333333333in"}

Figure 3‑21: View/Print Submission Page

![](media/image26.png){width="5.981944444444444in"
height="4.045138888888889in"}

> Figure 3‑22: PDF Document

#### Transmit Submission Acknowledgement

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

![](media/image27.png){width="6.34375in" height="3.296527777777778in"}

Figure 3‑23: Transmit Submission Acknowledgement

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

#### Transmit Submission Cancelled

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

The following are some data entry conventions for this page:

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

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

![](media/image28.png){width="5.990972222222222in" height="2.9625in"}

Figure 3‑24: Transmit Submission Cancelled

# REDUCED-CONTENT XML SUBMISSIONS

## Preparing Reduced-Content XML Submissions

Preparing a submission without using the OnlineForms website requires a
working knowledge of XML. The OnlineForms website automatically
assembles all your information into an EDGAR-compatible XML ownership
submission. XML forms are accepted by EDGAR, processed, and indexed into
our databases. If you want to prepare your submission without using the
OnlineForms website, you must use our Reduced-Content XML Filing
Specification document. You can find additional information about this
document and download it from our
website:  *http://www.sec.gov/info/edgar/ednews.shtml*. Reduced-Content
XML submissions must be transmitted to EDGAR via the Transmit
Reduced-Content XML Submissions link on the OnlineForms website.

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

### Test and Live Submissions

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

## Transmitting Reduced-Content XML Submissions

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

1.  Logging into the OnlineForms website (see Section 2.2.1).

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

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

    **Note**: If you are not ready to make a LIVE submission, choose
    \"test\" submission. If you make a \"LIVE\" submission, we will
    automatically disseminate the public portions of your submission(s).
    Please use caution when transmitting LIVE submissions to EDGAR.
    Also, the maximum size of your submission must not exceed 100 MB.

    ![](media/image29.png){width="6.491666666666666in"
    height="3.6569444444444446in"}

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

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

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

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

2.  The Transmit Test Submission page appears.

![](media/image30.png){width="5.275in" height="1.3729166666666666in"}

Figure 4‑2: Transmit Test Submission Page

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

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

![](media/image31.png){width="5.149305555555555in"
height="2.939583333333333in"}

Figure 4‑3: Transmit Test Submission File Upload Window

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

5.  Click on your XML submission.

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

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

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

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

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

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

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

2.  The Transmit Live Submission page appears.

![](media/image32.png){width="4.053472222222222in" height="3.0625in"}

Figure 4‑4: Transmit Live Submission Page

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

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

![](media/image31.png){width="4.033333333333333in"
height="2.295138888888889in"}

Figure 4‑5: Transmit Live Submission File Upload Window

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

5.  Click on your XML submission.

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

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

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

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

### Transmission Status 

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

An accession number appears on the Transmit Submission Results page.

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

-   Through E-Mail

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

# Additional ONLINE Features

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

## Accessing Submission and Company Information

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

1.  Log into the OnlineForms website (see Section 2.2.1).

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

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

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

-   Enter your CCC in the CCC field.

-   Click on the \[Continue\] button.

This page verifies that you have access to retrieve or edit information
on the EDGAR system.

![](media/image33.png){width="5.188888888888889in"
height="2.808333333333333in"}

Figure 5‑25: Retrieve/Edit Data Page

The next page is the Retrieve/Edit Company and Submission Data page,
which is shown in Figure 5-2. You can access the following functions
from this page:

-   Retrieve Submission Information

-   Retrieve Company Information

-   Retrieve Return Copies

-   Request Asset-Backed Securities (ABS) Issuing Entities Creation

-   Change Company Password or CCC

-   Enter Another CIK/CCC

![](media/image34.png){width="5.777777777777778in"
height="4.622916666666667in"}

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

## Submission Information

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

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

### Retrieving Submission Notification

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

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

2.  The Retrieve Submission Information page appears.

![](media/image35.png){width="5.910416666666666in"
height="4.013888888888889in"}

Figure 5‑27: Retrieve Submission Information Page

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

-   Enter the accession number of the filing you are looking for in the
    Accession Number field. This query page 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 Transmission Mode field.

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

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

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

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

![](media/image36.png){width="5.596527777777778in"
height="2.6222222222222222in"}

Figure 5‑28: Submission Information Page

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

![](media/image37.png){width="5.767361111111111in"
height="4.477083333333334in"}

Figure 5‑29: Submission Notification Page

##  Retrieve Company Information

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

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

![](media/image38.png){width="4.397916666666666in" height="4.20625in"}

![](media/image39.png){width="4.41875in" height="4.26875in"}

Figure 5‑30: Company Information Page

Scroll down this page to review the company information EDGAR has
stored. If any of this information is incorrect, you can change it by
using the \[Edit Company Information\] button at the bottom. Note that
only the information pertinent to you based upon your filer attributes
(Filer Type, Company/Individual indicator, and Foreign/Domestic
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, Company/Individual indicator, and
    Foreign/Domestic 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/image40.png){width="3.6590277777777778in"
height="3.4097222222222223in"}

![](media/image41.png){width="3.798611111111111in"
height="3.2756944444444445in"}

![](media/image42.png){width="3.810416666666667in"
height="1.6972222222222222in"}

Figure 5-31: Edit Company Information Page (Top)

3.  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.

-   If you are a Filer/Company and select "Foreign" as your
    Domestic/Foreign indicator, you may add a foreign company name in
    the "Foreign Name" field in the Filer Information section.

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

5.  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.

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

![](media/image43.png){width="4.404861111111111in"
height="1.8909722222222223in"}

Figure 5-32: 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.

7.  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. Our
    Filer Support staff needs to review any change to your company\'s
    name. Filer Support can reject any name change if it is deemed
    unacceptable. If your proposed name change is rejected you will
    receive a suspense notification message, otherwise you will receive
    an acceptance notification message.

![](media/image44.png){width="4.404861111111111in"
height="1.4180555555555556in"}

Figure 5-33: 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.

## Request Asset-Backed Securities (ABS) Issuing Entities Creation 

Request Asset-Backed Securities (ABS) Issuing Entities Creation allows
an Asset-Backed Securities Depositor to request the creation of up to
100 related Issuing Entities. The depositor must have a current SIC
value of 6189 in order to initiate this request. Note: It is advisable
to limit the number of companies specified in any one request. If there
is a problem with the appropriateness of one of the names of the Issuing
Entities your request may be suspended. If this happens then you must
resubmit your entire request.

Once you have logged into EDGAR and accessed the Retrieve/Edit Company
and Submission Data page, you can prepare a request to create ABS
Issuing Entities:

1.  Login to EDGAR and access the Retrieve/Edit Company and Submission
    page. Refer to Section 5.1.

2.  Click on Request Asset-Backed Securities (ABS) Issuing Entities
    Creation. The Add ABS Issuing Entities page appears as shown in
    Figure 5-10.

![](media/image45.wmf){width="5.406944444444444in"
height="3.2395833333333335in"}

Figure 5-34: Add ABS Issuing Entities Page

3.  For each Issuing entity to be created you must provide the following
    information:

-   Company Name

> Note: The "Company Name" must be in English! Also, the value that you
> enter will be conformed to meet EDGAR standards. These standards can
> be accessed by clicking on the link in the note above the Company Name
> field.

-   E-mail Address

-   Re-enter E-mail Address

-   Passphrase

> Note: Your passphrase must be 8 characters long and must contain at
> least one digit and one of the following characters: @, #, \*, or \$.
> Please remember the passphrase as you type, as the passphrase will not
> be displayed.

-   Re-enter Passphrase

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. If you want to cancel the changes, click on the
\[Cancel\] button at any time. If you do cancel your request then you
will lose all data you entered in the request.

4.  Once you have completed the above information you can either add
    another company by clicking on the \[Add Another Company\] button or
    you can go on to the next step by clicking on the \[OK\] button.

5.  When you click on the \[OK\] button the "Request ABS Issuing
    Entities Creation Information" page will be displayed showing each
    requested company with its conformed name and E-Mail address as
    shown in Figure 5-11.

![](media/image46.wmf){width="5.334027777777778in"
height="3.532638888888889in"}

Figure 5-35: Request ABS Issuing Entities Creation Information Page

6.  From here you can choose to continue to add companies to your
    request, modify one of your entries that you entered as part of this
    request, delete one of your entries that you entered as part of this
    request, print your requested entries, or submit your request.
    Please note that requested information is not saved until you verify
    and submit your request. To verify and submit your request, click on
    the \[Verify/Submit\] button. When you click on the
    \[Verify/Submit\] button a Request ABS Issuing Entities Creation
    Confirmation screen will be displayed as shown in Figure 5-12.

![](media/image47.wmf){width="5.386111111111111in"
height="3.657638888888889in"}

Figure 5-36: Request ABS Issuing Entities Creation Confirmation Page

7.  Carefully review your requested information, then either click on
    the \[Confirm/Submit\] button to submit your request or click on the
    \[Continue Edit\] button to return to the Request ABS Issuing
    Entities Creation Information screen. Note: Intentional
    misstatements or omissions of facts constitute federal criminal
    violations. See 18 U.S.C.1001.

8.  When you click on the \[Confirm/Submit\] button the Request ABS
    Issuing Entities Creation Result screen will be displayed with the
    EDGAR accession number of your request displayed as shown in Figure
    5-13.

![](media/image48.wmf){width="5.573611111111111in"
height="1.2180555555555554in"}

Figure 5-37: Request ABS Issuing Entities Creation Result Page

9.  SEC's Branch of Filer Support staff will review your request. They
    can reject any requested name if it is deemed unacceptable.

10. Once Filer Support processes your request EDGAR will send a
    notification message to your E-Mail address and to the E-Mail
    address of each requested Issuing Entity. If your request was
    accepted then the notification message would contain the CIK
    associated with each requested Issuing Entity name along with
    instructions on how the Issuing Entities can generate their EDGAR
    access codes. If your request was rejected then the notification
    message will contain the reason why your request was rejected. You
    must re-enter all information and re-submit to create Asset-Backed
    Securities Issuing Entities."

## Return Copy Support

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

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

### Retrieve Return Copies 

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

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

![](media/image49.png){width="5.850694444444445in"
height="4.502777777777778in"}

Figure 5‑38: Return Copy Information Page

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

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

![](media/image50.png){width="5.566666666666666in" height="2.3in"}

Figure 5‑39: Return Copy Download Page

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

![](media/image51.png){width="5.495833333333334in"
height="2.1944444444444446in"}

Figure 5‑40: Return Copy Download Confirmation Page

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

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

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

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

## Change Company Password or CCC

The Change Company Password or CCC option has a page for you to select
either of two options as shown in Figure 5-17Figure 5-41:

-   Change Password

-   Change CCC (CIK Confirmation Code)

Click on the Change Company Password or CCC option on the Retrieve/Edit
Data page, and this page will appear.

![](media/image52.png){width="5.502777777777778in"
height="3.189583333333333in"}

Figure 5‑41: 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.

    ![](media/image53.wmf)

    Figure 5‑42: 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/image54.png){width="5.9319444444444445in"
    height="0.7166666666666667in"}

    Figure 5‑43: 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:

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

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

    ![](media/image55.png){width="5.502777777777778in"
    height="3.86875in"}

    Figure 5‑44: 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/image56.png){width="5.511805555555555in" height="0.84375in"}

Figure 5‑45: 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 Another CIK/CCC

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

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

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

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

# PREPARING SUPPLEMENTAL EDGAR DOCUMENTS

## Introduction

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

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

Section A \-- Creating Documents 6-1

Section B \-- Tags Used Within Documents 6-9

Section C \-- Special Handling for Certain Documents 6-11

Section D \-- Signatures for Electronic Filings 6-16

SECTION A \-- Creating Documents

Your successful creation of electronic submissions requires that:

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

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

## Terminology

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

Table 6-1: Terms Used During Electronic Filing

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

## ASCII

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

### Character Code Requirements Differ by Submission Medium

All documents attached to online submissions must be in ASCII.

### EDGAR Recognizes a Limited Set of Keyboard Characters

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

Table 6-2: Characters Allowable within a Filing

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

EDGAR also recognizes the following control characters:

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

-   Line feed

-   Carriage return

-   Form feed (page break)

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

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

### How the Requirement for ASCII Affects Word Processing

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

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

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

You should remember the following about ASCII conversions:

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

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

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

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

### About HTML

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

### Common Symbols that EDGAR Does Not Recognize

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

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

Table 6-3: Unrecognized Symbols in EDGAR

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

  £                           pound sterling

  ¥                           yen

  •                           bullet

  †                           dagger

  ‡                           double dagger trademark

  ¶                           paragraph

  §                           section

  ©                           copyright

  ®                           registered

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

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

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

## Description of ASCII/SGML Tags

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

## Tag Construction

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

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

## How Tags are Used

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

### Field Values are Filer-Supplied Information

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

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

SECTION B \-- Tags Used Within Documents

## Tags Used Within a Document

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

There are two types of tags included in this section:

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

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

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

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

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

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

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

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

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

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

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

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

SECTION C \-- Special Handling for Certain Documents

## Non-Public and Confidential Information

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

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

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

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

## How To Create a Correspondence Document

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

## Formatting Tables Wider than 80 Characters

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

### Guidelines for Presentation of Tables

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

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

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

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

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

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

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

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

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

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

### Table Tags

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

List of tags used in the following example:

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

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

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

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

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

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

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

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

### Formatting Examples of Wide Tables

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

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

\<TABLE\>

Selected Financial Data

\<CAPTION\>

Six Months Ended

Fiscal Year Ended June 30, December 31,

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

1998 1999 1995 1996 1997 1996 1997

(in thousands, except per share data)

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

Financial Condition:

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

Long-Term Debt 200 200 268 207 303 125 174

Results of Operations:

Net Sales 0 0 0 0 1,347 0 898

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

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

Share from

Continuing Operations

Cash Dividends 0 0 0 0 0 0 0

Per Share

\<FN\>

\<F1\>

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

\</FN\>

\</TABLE\>

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

\<TABLE\>

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

\<CAPTION\>

Common Stock

19xx 19xx 19xx

Quarter High Low High Low High Low

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

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

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

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

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

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

\<CAPTION\>

Series A Preferred Stock

19xx 19xx 19xx

Quarter High Low High Low High Low

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

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

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

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

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

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

\<CAPTION\>

Series B Preferred Stock

19xx 19xx 19xx

Quarter High Low High Low High Low

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

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

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

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

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

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

\</TABLE\>

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

SECTION D \-- Signatures for Electronic Filings

## Statutory Signatures

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

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

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

[HERBERT JONES]{.underline}

HERBERT JONES

> **OR**

[HERBERT JONES]{.underline}

HERBERT JONES\
CHIEF FINANCIAL OFFICER

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

HERBERT JONES

## Powers of Attorney and Consents of Experts

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

# Instructions for Attaching HTML Documents to Electronic Submissions

## Overview

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

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

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

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

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

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

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

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

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

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

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

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

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

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

-   No reference to Type 1 modules or segments

-   No nested \<TABLE\> tags

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

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

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

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

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

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

-   

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

-   

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

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

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

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

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

## Acceptable HTML Document Tags

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

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

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

## Acceptable HTML Tags within a Document Body

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

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

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

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

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

## HTML Tags that are NOT Supported by EDGAR

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

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

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

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

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

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

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

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

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

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

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

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

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

\*All other tags not represented in Section 7.3.

## Acceptable Attributes for EDGAR HTML Tags

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

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

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

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

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

  border                  Thickness of the table  \<TABLE\>
                          border                  

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

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

  class                   Space-separated list of MANY
                          classes                 

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

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

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

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

  content                 Associated information  \<META\>

  dir                     Direction of text       MANY[^1]

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

  href                    Link to another         \<A\>
                          document                

  id                      Document-wide unique id MANY

  lang                    Language specification  MANY

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

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

  noshade                 Display as a solid rule \<HR\>

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

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

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

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

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

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

  src                     Graphic reference       \<IMG\>

  start                   Starting sequence       \<OL\>
                          number                  

  style                   Associated Style info   MANY

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

  title                   Advisory title string   \<LINK\>

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

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

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

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

## Extended Character Sets Within HTML Documents

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

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

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

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

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

  dagger mark           86        &#134;         &dagger;        †

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

  letter modifying      88        &#136;                         ¹
  circumflex                                                     

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

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

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

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

  round filled bullet   95        &#149;         &bull;          

  trademark sign        99        &#153;         &trade;         ™

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

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

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

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

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

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

  cent sign             A2        &#162;         &cent;          ¢

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

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

  yen sign              A5        &#165;         &yen;           ¥

  section sign          A7        &#167;         &sect;          §

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

  copyright sign        A9        &#169;         &copy;          ©

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

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

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

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

  degree sign           B0        &#176;         &deg;           °

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

  superscript 2         B2        &#178;         &sup2;          ²

  superscript 3         B3        &#179;         &sup3;          ³

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

  micro sign            B5        &#181;         &micro;         µ

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

  spacing cedilla       B8        &#184;         &cedil;         ¸

  superscript 1         B9        &#185;         &sup1;          ¹

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

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

  fraction ¼            BC        &#188;         &frac14;        ¼

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

  fraction ¾            BE        &#190;         &frac34;        ¾

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

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

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

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

## 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\>

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

## ASCII or SGML Functionality Not Supported within HTML Documents

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

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

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

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

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

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

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

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

## SEC Recommendations on Preparing Submissions with HTML Documents

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

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

-   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.

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

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

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

-   Use thumbnail versions of images

-   Save GIFs with natural color gradients as JPEGs

-   Increase the amount of JPEG compression

-   Use fewer bits per pixel to store the image

-   Adjust image contrast

-   Suppress dithering

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

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

-   The identification of the user of the authoring tool

-   The company to whom the tool is registered

-   The dates of file creation and modification

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

-   Editorial comments

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

**APPENDIX A**

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

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

**A.1 How Tables are Organized**

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

**A.1.1 Filing Type**

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

**A.1.2 Description**

The Description column explains the purpose of the form.

**A.1.3 Submission Type**

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

APPENDIX A

**Online Submission Types Accepted for Electronic Filing**

**Table of Contents**

**Table Page**

TABLE 1 Securities Exchange Act - Registration and Report Submission
Types A-2

Accepted by EDGAR

Table A-1. Securities Exchange Act - Online Submission Types Accepted by
EDGAR

+----------+---------------------------------------------+------------+
| Filing   | Description                                 | Submission |
|          |                                             | Type       |
| Type     |                                             |            |
+==========+=============================================+============+
| Form 3   | Initial statement of beneficial ownership   | 3          |
|          | of securities                               |            |
|          |                                             | 3/A        |
|          | Initial filing                              |            |
|          |                                             |            |
|          | Amendments                                  |            |
+----------+---------------------------------------------+------------+
| Form 4   | Statement of changes in beneficial          | 4          |
|          | ownership of securities                     |            |
|          |                                             | 4/A        |
|          | Initial filing                              |            |
|          |                                             |            |
|          | Amendments                                  |            |
+----------+---------------------------------------------+------------+
| Form 5   | Annual statement of changes in beneficial   | 5          |
|          | ownership of securities                     |            |
|          |                                             | 5/A        |
|          | Initial filing                              |            |
|          |                                             |            |
|          | Amendments                                  |            |
+----------+---------------------------------------------+------------+
| Form 25  | Notification filed by National Security     | 25-NSE     |
|          | Exchange to report the removal from listing |            |
|          | and registration of matured, redeemed or    | 25-NSE/A   |
|          | retired securities                          |            |
|          |                                             |            |
|          | Initial Filing                              |            |
|          |                                             |            |
|          | Amendments                                  |            |
|          |                                             |            |
|          | Note: Changes for Submission types 25-NSE   |            |
|          | and 25-NSE/A are to be used only in the     |            |
|          | event the SEC adopts the rule on mandatory  |            |
|          | electronic filing of the forms by issuers.  |            |
|          | The implementation date will be provided    |            |
|          | within the adopting release. (See Release   |            |
|          | No. 34-49858 (June 15, 2004) \[69 FR        |            |
|          | 34860\])                                    |            |
+----------+---------------------------------------------+------------+

**Special Processing of Certain OnlineForms 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:

::: Definition
3    3/A    4    4/A    5    5/A
:::

**APPENDIX B**

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

**B.1 Introduction**

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

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

**Notes:**

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

This Appendix contains the following:

-   Examples of acceptance and suspense messages.

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

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

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

FROM: EDGAR POSTMASTER \[EDGARPOST1\]

TO: jsmith@xyz.com

DATE: 10-Jan-2003 10:48

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

MSG ID: 97349-56392

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

COMPANY: HI TECH PHARMACAL CO INC

FORM TYPE: 4 NUMBER OF DOCUMENTS: 3

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

FILING DATE: 10-Jan-2003 10:48

TEST FILING: NO CONFIRMING COPY: NO

ACCESSION NUMBER: 1010101010-03-010051

FILE NUMBER(S):

1\. 000-20424

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

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

REPORTING-OWNER(S):

1\. CIK: 0000887497

OWNER: BLACK, JOE

FORM TYPE: 4

FILE NUMBER(S):

1\. 000-20424

ISSUER:

2\. CIK: 0001186838

COMPANY: HI TECH PHARMACAL CO INC

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

{Adhoc Notification message}

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

FROM: EDGAR POSTMASTER \[EDGARPOST1\]

TO: TESTER01

DATE: 8-JAN-2003 10:54

SUBJECT: SUSPENDED FORM TYPE 4 (0000950136-03-000028)

MSG ID: 13359-36894

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

FORM TYPE: 4 NUMBER OF DOCUMENTS: 1

RECEIVED DATE:8-JAN 2003 10:18 SUSPENDED DATE: 8-JAN-2003 10:19

TEST FILING: NO CONFIRMING COPY: NO

ACCESSION NUMBER: 0000950136-03-000028

FILE NUMBER(S):

1\. NONE.

THE PASSWORD FOR LOGIN CIK 0000123567 WILL EXPIRE 01-FEB-2003 00:00.

THIS SUBMISSION MUST BE RE-TRANSMITTED IN ITS ENTIRETY.

  ------- ---------------------------------------------------------------
  ERR:    TAG_VALUE_MISSING_OR_INVALID

  MSG:    Value for IssuerCIK is missing or invalid 0101010101.

  LOC:    LINE NUMBER: 0
  ------- ---------------------------------------------------------------

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

{Adhoc Notification message}

**B.4 Explanation of Error Messages**

EDGAR will list each error in the order in which it was encountered in
processing. Some error conditions may generate more than one error.

You will receive an error message, via the Internet address you have
provided, in the following format:

  ------- ---------------------------------------------------------------
  ERR:    DUPLICATE_FILER

          (This is EDGAR's internal error message name for the error
          condition.)

  MSG:    FILER_CIK (VALUE) IS DUPLICATED

          (This message describes the error.)
  ------- ---------------------------------------------------------------

**Note: If the same error occurs repeatedly in a filing, not all of the
errors will be reported. For example, if the filing has exceeded the
reporting limit for the number of invalid characters in a filing, only
the first 10 occurrences will be reported.**

  ------- ---------------------------------------------------------------
  LOC:    This portion of the message helps you identify the line number
          associated with the error. The position of the error (character
          count) helps you move directly to the error location so that
          you may easily repair the error.

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

For example, the LOC section of the error message could be:

LINE NUMBER: 30

This Appendix lists the Error Message names in alphabetical order.

The \"ERR\" or \"WRN\" and \"MSG\" sections of an error-check message
are repeated in the List of Errors. We have included the following two
additional information categories in this list:

  ------------- ---------------------------------------------------------
  DESCRIPTION   This is a more detailed description of the problem that
  OF ERROR:     caused the error and may explain why the filing was not
                accepted.

  SOLUTION:     This section of the message makes some suggestions for
                correcting the error.
  ------------- ---------------------------------------------------------

**Note:** Some error messages can be used for more than one tag field or
error. In each error message that can apply to multiple tags, the term
\<tag\> or field is used. The error message, which is in EDGARLink and
received from the Internet indicates the actual tag which caused the
error.

An example of an error message that could be used for more than one tag
could be:

  ------ ----------------------------------------------------------------
  ERR:   REQUIRED_TAG_MISSING

  MSG:   Required \<CIK\> tag is missing.
  ------ ----------------------------------------------------------------

When you find \"REQUIRED_TAG_MISSING\" in the List of Errors, the
message reads:

MSG: Required \<value\> tag is missing.

Since many tags are required for acceptance, not every possible message
is listed here. The EDGARLink or Internet message specifies exactly
which required tag is missing.

Similarly, a tag's value may be noted in the error message received from
the Internet or EDGARLink. In the listing of errors in the manual,
however, the message will have the tag value in parentheses (value). The
Internet error message will show the actual value that was inserted. For
example, if the correct CIK is 0000456789 and you entered 0000466789
after the \<CIK\> tag, the error message will read:

ERR: INCONSISTENT_TAG_VALUE

MSG: \<CCC\> value is inconsistent with \<CIK\> (0000466789).

For the previous error, the message in this appendix will be:

MSG: \<TAG\> value is inconsistent \<CIK\> (value).

Although EDGARLink and EDGAR have been designed to find as many errors
as possible, certain types of submission errors will halt processing so
that subsequent errors cannot be detected. For example, when the system
does not recognize a submission type, the filing requirements cannot be
checked. Under such conditions, you will receive the message, \"May
contain other errors.\"

**B.6 List of Errors and Warnings**

**Note:** Errors \[ERR\] will cause a filing to be suspended; warnings
\[WRN\] will not.

+------------+---+---------------------------------------------------------+
| WRN:       |   | **ACCEPT_WITH_ERROR**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Previous error(s) ignored for continued processing.     |
|            |   | Submission has been accepted with the listed errors.    |
+------------+---+---------------------------------------------------------+
| D          |   | This warning is associated with our processing of the   |
| ESCRIPTION |   | filing.                                                 |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | This warning will not cause suspension of your          |
|            |   | submission. No action is required.                      |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **ACTIVE_CONTENT_NOT_ALLOWED**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Active content found within HTML document               |
|            |   | (DOCUMENT_TYPE): (value).                               |
+------------+---+---------------------------------------------------------+
| D          |   | A script, or other active content, was embedded in an   |
| ESCRIPTION |   | HTML document that was attached to the EDGAR filing.    |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove any scripts from HTML document(s) before         |
|            |   | submitting the filing to EDGAR.                         |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **BAD_MAILING_ADDRESS**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The mailing address for CIK (value) is incomplete or    |
|            |   | invalid.                                                |
+------------+---+---------------------------------------------------------+
| D          |   | The mailing address for the CIK is either missing key   |
| ESCRIPTION |   | data (street1, city, state, or zip) or has all the key  |
| OF         |   | data but the address is invalid.                        |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | This WARNING will not prevent the submission from       |
|            |   | processing successfully. However, you should update the |
|            |   | mailing address for the reported CIK.                   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **BEGIN_TAG_MISSING**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): the (value) end tag has no corresponding    |
|            |   | begin tag.                                              |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document has a beginning tag missing,   |
| ESCRIPTION |   | i.e., \<MODULE\> or \<HTML\>.                           |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Insert the missing tag, re-enclose the document, and    |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **CANNOT_VALIDATE_DOCUMENT**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) has a (value) of (value), so it will   |
|            |   | not be validated.                                       |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document cannot be validated because it |
| ESCRIPTION |   | is a graphic.                                           |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Turn off the **Validation** check box in EDGARLink and  |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DOC_NAME_TYPE_MISMATCH**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) cannot have a type of (value).         |
+------------+---+---------------------------------------------------------+
| D          |   | One of the documents in your submission has a missing   |
| ESCRIPTION |   | file name type, incorrect extension, invalid Type 1     |
| OF ERROR:  |   | module or segment, or incorrect file type.              |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the submission document and retransmit.         |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **DOCUMENT_DELETED**                                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The PDF document (value) was removed from the           |
|            |   | submission since it contains invalid content.           |
+------------+---+---------------------------------------------------------+
| D          |   | The unofficial PDF document contains an invalid tag and |
| ESCRIPTION |   | was removed from the submission.                        |
|            |   |                                                         |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | The submission will not be suspended if this is the     |
|            |   | only error.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_FOOTNOTE_ID**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Footnote ID of \"(value)\" is used to identify more     |
|            |   | than one footnote in the \<footnotes\> section.         |
+------------+---+---------------------------------------------------------+
| D          |   | Attempted to create more than one footnote with the     |
| ESCRIPTION |   | same ID.                                                |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the duplicate ID and resubmit.                   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **DUPLICATE_FOOTNOTE_REFERENCE**                        |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The (value) references footnote (value) more than once. |
+------------+---+---------------------------------------------------------+
| D          |   | An entry in either the Derivative or Non-Derivative     |
| ESCRIPTION |   | table references the same footnote ID more than once.   |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the duplicate reference and resubmit.            |
+------------+---+---------------------------------------------------------+
| ERR or     |   | **EMPTY_DOCUMENT**                                      |
| WRN:       |   |                                                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) in Submission of type (value) is       |
|            |   | empty.                                                  |
+------------+---+---------------------------------------------------------+
| D          |   | The document indicated contains only white space.       |
| ESCRIPTION |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Open the template that was submitted and view the       |
|            |   | attached documents.                                     |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **END_TAG_MISSING**                                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): the (value) begin tag has no corresponding  |
|            |   | end tag.                                                |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document has an end tag missing, i.e.,  |
| ESCRIPTION |   | \</MODULE\> or \</HTML\>.                               |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Insert the missing tag, re-enclose the document, and    |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **ILLEGAL_LINK_TO_PRIVATE_DOCUMENT**                    |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): contains an illegal link to the private     |
|            |   | document (value).                                       |
+------------+---+---------------------------------------------------------+
| D          |   | You have a Private document that has a link from a      |
| ESCRIPTION |   | Public HTML document. All link references from within   |
| OF ERROR:  |   | an HTML document must match the designated Filenames of |
|            |   | the referenced documents. Private documents may not be  |
|            |   | linked. Any link within an HTML document that does not  |
|            |   | meet this standard will cause EDGAR to issue this       |
|            |   | error.                                                  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Please name all of your attached documents that are     |
|            |   | referenced by links within an HTML document. Do not     |
|            |   | link to Private documents. You must use only            |
|            |   | SEC-approved Filenames for your referenced documents    |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **ILLEGAL_MODSEG_REFERENCE**                            |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): Submission Type (value) does not support    |
|            |   | the inclusion of a Type 1 (value) reference within an   |
|            |   | ASCII document. This document references a (value)      |
|            |   | named (value).                                          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission references a module or segment that     |
| ESCRIPTION |   | doesn\'t exist, or the module or segment name doesn\'t  |
| OF ERROR:  |   | conform, or the submission type does not permit the use |
|            |   | of modules and segments.                                |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Verify that the submission type allows module or        |
|            |   | segment references. If it does, correct the reference   |
|            |   | and resubmit. If not, remove the references and         |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INCONSISTENT_TAG_VALUE**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The (value) is inconsistent with (value) (value).       |
+------------+---+---------------------------------------------------------+
| D          |   | Either the CIK or the CCC is invalid.                   |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check your records and correct the inconsistent value.  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_ASCII_TAG**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): found an invalid ASCII tag (value).         |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains invalid ASCII         |
| ESCRIPTION |   | characters.                                             |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the invalid character, re-enclose, and           |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_CHARACTER**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): found an invalid ASCII code (value).        |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission contains an invalid ASCII character.    |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | If you receive many messages regarding invalid          |
|            |   | characters, you may have submitted a word processing    |
|            |   | document that you did not first convert to ASCII or     |
|            |   | HTML. In this case, convert the filing to ASCII or HTML |
|            |   | and submit the ASCII or HTML version. If you receive    |
|            |   | such messages after having submitted an ASCII or HTML   |
|            |   | graphic version of the filing, your word processing     |
|            |   | software may have made an incomplete translation to     |
|            |   | ASCII or HTML. You must remove the additional codes     |
|            |   | individually. The software\'s \"search and replace\"    |
|            |   | feature may help you to locate errors. If you receive   |
|            |   | only a few such messages, remove the invalid            |
|            |   | character(s) individually and re-submit the filing. If  |
|            |   | you cannot \"see\" the error, it may be a code that     |
|            |   | cannot be displayed on your PC screen. You may be able  |
|            |   | to correct the filing by deleting and inserting a space |
|            |   | at the location indicated. If you receive only a few    |
|            |   | such messages and correction of this document would     |
|            |   | represent an unreasonable burden, call Filer Support to |
|            |   | explore whether replacement of the invalid characters   |
|            |   | with a circumflex (\^) destroys the readability of the  |
|            |   | document.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_EXTERNAL_REFERENCE**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): improper external reference (value).        |
+------------+---+---------------------------------------------------------+
| D          |   | An invalid external reference was embedded in an HTML   |
| ESCRIPTION |   | document that was attached to your EDGAR filing. You    |
| OF ERROR:  |   | may only reference documents that are also contained    |
|            |   | within your submission or you may reference a           |
|            |   | previously-submitted filing on the                      |
|            |   | *http://www.sec.gov/Archives* website. Module and       |
|            |   | Segment documents cannot contain HTML external          |
|            |   | (graphic) references. Also, attached documents cannot   |
|            |   | have duplicate names.                                   |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove or correct any external graphic references from  |
|            |   | the HTML document(s) before submitting your filing to   |
|            |   | EDGAR.                                                  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_FOOTNOTE_ID**                                 |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Footnote ID of \"(value)\" in (value) is invalid.       |
|            |   | Correct format is an \"F\" followed by an integer from  |
|            |   | 1 to 99.                                                |
+------------+---+---------------------------------------------------------+
| D          |   | A provided footnote ID does not conform to the proper   |
| ESCRIPTION |   | format.                                                 |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the footnote ID and resubmit.                   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_FOOTNOTE_REFERENCE**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The (value) references Footnote (value), which does not |
|            |   | exist.                                                  |
+------------+---+---------------------------------------------------------+
| D          |   | An element references a non-existent footnote.          |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Repair the footnote discrepancy 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_OBJECT_COUNT**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Invalid number of correctly specified (value) objects.  |
|            |   | Provided: (value); Minimum Allowed: (value); Maximum    |
|            |   | Allowed: (value).                                       |
+------------+---+---------------------------------------------------------+
| D          |   | The number of occurrences for a particular XML element  |
| ESCRIPTION |   | is outside its allowable range. For example, you can    |
| OF ERROR:  |   | have from 1 to 10 \<reportingOwner\> elements. If you   |
|            |   | have none or more than 10, you will get this error.     |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Repair the discrepancy 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_UNOFFICIAL_PDF**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | An unofficial PDF document (value) must follow an       |
|            |   | official ASCII or HTML version associated with an       |
|            |   | official document.                                      |
+------------+---+---------------------------------------------------------+
| D          |   | A PDF document is considered unofficial and may only be |
| ESCRIPTION |   | included as a supplemental, duplicate attachment of     |
| OF ERROR:  |   | another document within the filing. An official ASCII   |
|            |   | or HTML version of the document must precede the PDF    |
|            |   | version within the filing. A PDF document cannot be     |
|            |   | submitted without an official ASCII or HTML version     |
|            |   | accompanying it.                                        |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | You must include an official ASCII version of the       |
|            |   | document in the submitted filing and attach it before   |
|            |   | the unofficial PDF version.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **INVALID_SUBMISSION_TYPE**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Receipt Server does not process XML submission of type: |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | Submission type provided in the XML submission file is  |
| ESCRIPTION |   | not valid.                                              |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Fix the submission type and resubmit.                   |
+------------+---+---------------------------------------------------------+
| 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:       |   | **NATIONAL_EXCHANGE_CIK**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Subject Company CIK \<CIK\> is a National Exchange.     |
|            |   | This entity is invalid for submission type \<25-NSE /   |
|            |   | 25-NSE/A\>.                                             |
+------------+---+---------------------------------------------------------+
| D          |   | This error appears for an Form 25-NSE electronic        |
| ESCRIPTION |   | submission if the subject company CIK is one of the     |
| OF ERROR:  |   | national exchange CIKs.                                 |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Use the correct subject company CIK and resubmit.       |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NATIONAL_EXCHANGE_CIK**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Filed by CIK \<CIK\> is not a National Exchange. This   |
|            |   | entity is invalid for submission type \<25-NSE /        |
|            |   | 25-NSE/A\>.                                             |
+------------+---+---------------------------------------------------------+
| D          |   | This error appears for an Form 25-NSE electronic        |
| ESCRIPTION |   | submission if the filed by CIK is not one of the        |
| OF ERROR:  |   | national exchange CIKs.                                 |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Use the correct filed by CIK and resubmit.              |
+------------+---+---------------------------------------------------------+
| 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:       |   | **NONCONFORMING_XML_FILE**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Receipt Server encountered a nonconforming XML          |
|            |   | submission file: (value). The XML Parser treats this as |
|            |   | a FATAL error. The submission cannot be processed.      |
+------------+---+---------------------------------------------------------+
| D          |   | The XML submission file contains an error that prevents |
| ESCRIPTION |   | the XML parser from completing.                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Fix the submission file and resubmit.                   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NONCONFORMING_XML_FILE**                              |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Receipt Server encountered a nonconforming XML primary  |
|            |   | document: (value). The XML Parser treats this as a      |
|            |   | FATAL error. Processing halted at this point.           |
+------------+---+---------------------------------------------------------+
| D          |   | The XML primary document contains an error that         |
| ESCRIPTION |   | prevents the XML parser from completing.                |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Fix the primary document and resubmit.                  |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_REPORTING_OWNER_RELATIONSHIP**                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Reporting Owner (value) must have at least one          |
|            |   | Relationship value specified.                           |
+------------+---+---------------------------------------------------------+
| D          |   | A Reporting Owner must have at least one Relationship   |
| ESCRIPTION |   | (Director, Officer, 10 percent Owner, or Other)         |
| OF ERROR:  |   | specified.                                              |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Specify at least one relationship for the Reporting     |
|            |   | Owner and resubmit.                                     |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_VALID_DOCUMENT**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) submission does not include a valid document    |
|            |   | specification.                                          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission is missing a valid document.            |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check submission document\'s validity and retransmit.   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **NO_VALID_PRIMARY_DOCUMENT**                           |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Submission does not have a valid primary document.      |
+------------+---+---------------------------------------------------------+
| D          |   | The primary submission document is not valid.           |
| ESCRIPTION |   |                                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the submission document and retransmit your     |
|            |   | submission.                                             |
+------------+---+---------------------------------------------------------+
| ERR:       | * |                                                         |
|            | * |                                                         |
|            | R |                                                         |
|            | E |                                                         |
|            | G |                                                         |
|            | U |                                                         |
|            | L |                                                         |
|            | A |                                                         |
|            | T |                                                         |
|            | E |                                                         |
|            | D |                                                         |
|            | _ |                                                         |
|            | E |                                                         |
|            | N |                                                         |
|            | T |                                                         |
|            | I |                                                         |
|            | T |                                                         |
|            | Y |                                                         |
|            | _ |                                                         |
|            | C |                                                         |
|            | I |                                                         |
|            | K |                                                         |
|            | * |                                                         |
|            | * |                                                         |
+------------+---+---------------------------------------------------------+
| MSG:       | ( |                                                         |
|            | v |                                                         |
|            | a |                                                         |
|            | l |                                                         |
|            | u |                                                         |
|            | e |                                                         |
|            | ) |                                                         |
|            | C |                                                         |
|            | I |                                                         |
|            | K |                                                         |
|            | ( |                                                         |
|            | v |                                                         |
|            | a |                                                         |
|            | l |                                                         |
|            | u |                                                         |
|            | e |                                                         |
|            | ) |                                                         |
|            | b |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | g |                                                         |
|            | s |                                                         |
|            | t |                                                         |
|            | o |                                                         |
|            | a |                                                         |
|            | R |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | u |                                                         |
|            | l |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | E |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | y |                                                         |
|            | . |                                                         |
|            | T |                                                         |
|            | h |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | e |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | y |                                                         |
|            | c |                                                         |
|            | a |                                                         |
|            | n |                                                         |
|            | n |                                                         |
|            | o |                                                         |
|            | t |                                                         |
|            | f |                                                         |
|            | i |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | c |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | i |                                                         |
|            | c |                                                         |
|            | a |                                                         |
|            | l |                                                         |
|            | l |                                                         |
|            | y |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| D          | F |                                                         |
| ESCRIPTION | o |                                                         |
| OF ERROR:  | r |                                                         |
|            | a |                                                         |
|            | n |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | c |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | i |                                                         |
|            | c |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | , |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | e |                                                         |
|            | p |                                                         |
|            | r |                                                         |
|            | i |                                                         |
|            | m |                                                         |
|            | a |                                                         |
|            | r |                                                         |
|            | y |                                                         |
|            | f |                                                         |
|            | i |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | r |                                                         |
|            | a |                                                         |
|            | c |                                                         |
|            | o |                                                         |
|            | r |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | a |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | a |                                                         |
|            | R |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | u |                                                         |
|            | l |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | E |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | y |                                                         |
|            | . |                                                         |
|            | T |                                                         |
|            | h |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | n |                                                         |
|            | o |                                                         |
|            | t |                                                         |
|            | p |                                                         |
|            | e |                                                         |
|            | r |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  | R |                                                         |
|            | e |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | e |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | e |                                                         |
|            | c |                                                         |
|            | t |                                                         |
|            | r |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | i |                                                         |
|            | c |                                                         |
|            | s |                                                         |
|            | u |                                                         |
|            | b |                                                         |
|            | m |                                                         |
|            | i |                                                         |
|            | s |                                                         |
|            | s |                                                         |
|            | i |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | w |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | C |                                                         |
|            | I |                                                         |
|            | K |                                                         |
|            | s |                                                         |
|            | t |                                                         |
|            | h |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | d |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | o |                                                         |
|            | t |                                                         |
|            | b |                                                         |
|            | e |                                                         |
|            | l |                                                         |
|            | o |                                                         |
|            | n |                                                         |
|            | g |                                                         |
|            | t |                                                         |
|            | o |                                                         |
|            | R |                                                         |
|            | e |                                                         |
|            | g |                                                         |
|            | u |                                                         |
|            | l |                                                         |
|            | a |                                                         |
|            | t |                                                         |
|            | e |                                                         |
|            | d |                                                         |
|            | E |                                                         |
|            | n |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | t |                                                         |
|            | i |                                                         |
|            | e |                                                         |
|            | s |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| ERR OR WRN |   | **REQUIRED_TAG_MISSING**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Required \<tag\> tag is missing.                        |
+------------+---+---------------------------------------------------------+
| D          |   | The indicated tag was not found, but is required for    |
| ESCRIPTION |   | acceptance.                                             |
| OF ERROR   |   |                                                         |
| OR         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Add the required tag.                                   |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **SUBMISSION_SUSPEND**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | The submission has been suspended due to previously     |
|            |   | encountered errors.                                     |
+------------+---+---------------------------------------------------------+
| D          |   | An analyst is suspending this submission from the A&R   |
| ESCRIPTION |   | Workstation.                                            |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | N/A.                                                    |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **TAG_NOT_REPEATABLE**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (Value) tag is duplicated.                              |
+------------+---+---------------------------------------------------------+
| D          |   | The submission file has multiple data values in a field |
| ESCRIPTION |   | (XFDL tag) that is only permitted to have a single      |
| OF         |   | value.                                                  |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | The submission will not be suspended for this. To       |
|            |   | correct this, the filer needs to delete all but one     |
|            |   | value for the field.                                    |
+------------+---+---------------------------------------------------------+
| ERR or     |   | **TAG_VALUE_MISSING_OR_INVALID**                        |
| WRN:       |   |                                                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Value for (value) is missing or invalid (value).        |
+------------+---+---------------------------------------------------------+
| D          |   | The value for the (value) specified is incorrect or     |
| ESCRIPTION |   | missing. Common occurrences of this error include       |
| OF ERROR   |   | incorrect coding or omitting the value for the          |
| OR         |   | \<TYPE\>, \<CIK\>, \<FILE-NUMBER\>, \<PERIOD\>, or      |
| WARNING:   |   | \<ACT\> tags when these tags are required for the       |
|            |   | filing. This error will appear as a warning when the    |
|            |   | value following an optional tag is missing or invalid   |
|            |   | or when the value following a tag within a document is  |
|            |   | missing or invalid.                                     |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Insert or correct the tag value. You must re-submit the |
|            |   | corrected filing in its entirety.                       |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TEXT_EXCEEDS_80_CHARACTERS**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a text line exceeds 80 characters.          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains text that is wider    |
| ESCRIPTION |   | than 80 characters.                                     |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Reduce the width of your document, re-enclose, and      |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TEXT_EXCEEDS_132_CHARACTERS**                         |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a text line exceeds 132 characters          |
+------------+---+---------------------------------------------------------+
| D          |   | Your submission document contains a table wider than    |
| ESCRIPTION |   | 132 characters.                                         |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Reduce the width of the table, re-enclose, and          |
|            |   | retransmit your submission.                             |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TOO_FEW_S_AND/OR_C_TAGS**                             |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): a TABLE section has less than two \<S\>     |
|            |   | and/or \<C\> tags.                                      |
+------------+---+---------------------------------------------------------+
| D          |   | Your HTML submission document has a table that is       |
| ESCRIPTION |   | incorrectly designed.                                   |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the table structure, re-enclose the document,   |
|            |   | and retransmit your submission.                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TOO_MANY_DOCUMENTS**                                  |
+------------+---+---------------------------------------------------------+
| MSG:       |   | (value) submission has (value) (value) documents        |
|            |   | exceeding the allowable limit of (value).               |
+------------+---+---------------------------------------------------------+
| D          |   | Submission contains too many documents of a particular  |
| ESCRIPTION |   | type.                                                   |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Remove the extra documents from the submission and      |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **TRAINING_CIK**                                        |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Value for (value) is assigned to Training Agent         |
|            |   | (value).                                                |
+------------+---+---------------------------------------------------------+
| D          |   | The submission was designated as LIVE but one of the    |
| ESCRIPTION |   | registrants is a Training Agent.                        |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Change the submission to TEST or remove the Training    |
|            |   | Agent as a registrant and then resubmit.                |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNREADABLE_SUBMISSION_FILE**                          |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Receipt Server cannot read submission file: (value).    |
+------------+---+---------------------------------------------------------+
| D          |   | This error is generated for an unprocessable            |
| ESCRIPTION |   | submission.                                             |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Check that you compiled your submission correctly and   |
|            |   | that you have the latest EDGARLink software and         |
|            |   | templates.                                              |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNRECOGNIZED_XML_FILE**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Receipt Server could not determine submission type of   |
|            |   | XML file: (value).                                      |
+------------+---+---------------------------------------------------------+
| D          |   | Submission type element could not be located in the XML |
| ESCRIPTION |   | file.                                                   |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Fix the file and resubmit. This is mostly likely the    |
|            |   | case of a non-XML file being named with a \'.xml\'      |
|            |   | extension.                                              |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNREFERENCED_FOOTNOTE**                               |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Footnote (value) is never referenced.                   |
+------------+---+---------------------------------------------------------+
| D          |   | An XML document contains a field that references a      |
| ESCRIPTION |   | footnote that is not included in the document.          |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Repair the footnote discrepancy and resubmit.           |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNREFERENCED_GRAPHIC_DOCUMENT**                       |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): this graphic document must be referenced by |
|            |   | an HTML \<IMG\> link.                                   |
+------------+---+---------------------------------------------------------+
| D          |   | A graphics **(.jpg** or **.gif**) document included in  |
| ESCRIPTION |   | the submission as either a document or a referenced     |
| OF ERROR:  |   | module or segment must be referenced via an HTML link.  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Either reference the graphic document via an HTML link  |
|            |   | or remove the graphics document from the submission and |
|            |   | resubmit.                                               |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **UNRESOLVED_HTML_LINK**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | In (value): contains an unresolved link to (value).     |
+------------+---+---------------------------------------------------------+
| D          |   | All link references from within an HTML document must   |
| ESCRIPTION |   | match the designated Filenames of the referenced        |
| OF ERROR:  |   | documents. Any link within an HTML document that does   |
|            |   | not meet this standard will cause EDGAR to issue this   |
|            |   | error.                                                  |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Please name all of your attached documents that are     |
|            |   | referenced by links within an HTML document. You must   |
|            |   | use only SEC-approved Filenames for your referenced     |
|            |   | documents                                               |
+------------+---+---------------------------------------------------------+
| WRN:       |   | **UNSUPPORTED_PDF**                                     |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Online submission of type (value) does not allow the    |
|            |   | inclusion of a PDF document. The document (value) was   |
|            |   | removed from the submission.                            |
+------------+---+---------------------------------------------------------+
| D          |   | The Online submission types do not allow the inclusion  |
| ESCRIPTION |   | of PDF documents.                                       |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Do not include PDF documents in future submissions of   |
|            |   | Online types.                                           |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **XML_SCHEMA_VIOLATION**                                |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Document (value) has an XML Schema Violation: (value).  |
+------------+---+---------------------------------------------------------+
| D          |   | The XML submission file or primary document does not    |
| ESCRIPTION |   | conform to the applicable XML SCHEMA definition.        |
| OF ERROR:  |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | Correct the SCHEMA violation and resubmit.              |
+------------+---+---------------------------------------------------------+

**APPENDIX C**

######### Forms for Electronic Filing

**C.1 Form ID Notes**

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

If you are submitting a Form ID application as a registrant, you must
have a manual signature of an associated person or an authorized
representative of the registrant as required by the form. Acceptable
positions or titles of an associated person are: president, partner,
treasurer, secretary, director, officer, or attorney.

You may submit filings on your own behalf or use a filing agent.
Training agents may only submit test filings.

**C.2 Availability of Paper Forms**

To obtain additional paper forms for electronic filing, call the SEC\'s
Filer Support staff at (202) 942-8900, or the Publications Branch at
(202) 942-4046. You can also download electronic copies of EDGAR-related
forms from the (*[www.sec.gov](http://www.sec.gov/))* website.

**Note:** Blank pages in this appendix are for paper form continuity,
only.

This page is intentionally blank.

#### United States Securities and Exchange Commission Washington, D.C. 20549 {#united-states-securities-and-exchange-commission-washington-d.c.-20549 .unnumbered}

#### FORM ID {#form-id .unnumbered}

#### UNIFORM APPLICATION FOR ACCESS CODES TO FILE ON EDGAR {#uniform-application-for-access-codes-to-file-on-edgar .unnumbered}

**PART I --- APPLICATION FOR ACCESS CODES TO FILE ON EDGAR**

Name of applicant (applicant\'s name as specified in its charter,
except, if individual, last name, first name, middle name, suffix (e.g.,
"Jr.")

Mailing Address or Post Office Box No.

  ----------------------- ------------------------------------ -----------
  City                    State or Country                     Zip

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

Telephone number (Include Area and, if Foreign, Country Code) ( )

Applicant is (*see* definitions in the General Instructions)

  ------------------------------------------ -------- ------------------------------------------ ----------- ------------------------------------------ ---------- ------------------------------------------ -----------------
  ![](media/image57.png){width="0.15625in"   Filer    ![](media/image57.png){width="0.15625in"   Filing      ![](media/image57.png){width="0.15625in"   Training   ![](media/image57.png){width="0.15625in"   Individual (if
  height="0.15625in"}                                 height="0.15625in"}                        Agent       height="0.15625in"}                        Agent      height="0.15625in"}                        you check this
                                                                                                                                                                                                              box, you must
                                                                                                                                                                                                              also check either
                                                                                                                                                                                                              Filer, Filing
                                                                                                                                                                                                              Agent or Training
                                                                                                                                                                                                              Agent box)

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

**PART II --- FILER INFORMATION (To be completed only by filers that are
not individuals)**

+-----------------------------------+----------------------------------+
| Filer\'s Tax Number or Federal    | Doing Business As                |
| Identification Number (Do Not     |                                  |
| Enter a Social Security Number)   | Foreign Name (if Foreign Issuer  |
|                                   | Filer and applicable)            |
+-----------------------------------+----------------------------------+

Primary Business Address or Post Office Box No. (if different from
mailing address)

  ------------------------------ ---------------------------- -----------
  City                           State or Country             Zip

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

  ----------------------------------- -----------------------------------
  State of Incorporation/Organization Fiscal Year End (mm/dd)

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

**PART III --- CONTACT INFORMATION (To be completed by all applicants)**

Person to receive EDGAR Information, Inquiries and Access Codes

Telephone Number (Include Area and, if foreign, Country Code)   (    )

Mailing Address or Post Office Box No. (if different from applicant\'s
mailing address)

  ----------------------- --------------------------------- --------------
  City                    State or Country                  Zip

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

E-Mail Address

**PART IV --- ACCOUNT INFORMATION (To be completed by filers and filing
agents only)**

  ---------------------------------------- ------------------------------
  Person to receive SEC Account            Telephone Number (Include Area
  Information and Billing Invoices         and, if Foreign, Country
                                           Code)\
                                           (   )

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

Mailing Address or Post Office Box No. (if different from applicant\'s
mailing address)

  ----------------------- --------------------------- --------------------
  City                    State or Country            Zip

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

**PART V --- SIGNATURE (To be Completed by all Applicants)**

  ----------------------------------- -----------------------------------
  Signature:                          Type or Print Name:

  Position or Title:                  Date:
  ----------------------------------- -----------------------------------

Intentional misstatements or omissions of facts constitute federal
criminal violations.

*See* 18 U.S.C. 1001.

Section 19(a) of the Securities Act of 1933 (15 U.S.C. 77s(a)), sections
13(a) and 23(a) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a)
and 78w(a)), 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 80a-37) authorize solicitation of this
information. We will use this information 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.

  --------------- -------------------------------------------------------
  SEC 2084        **Persons who potentially are to respond to the
  (02-02)\        collection of information contained in this form are
  Previous form   not required to respond unless the form displays a
  obsolete        currently valid OMB control number.**

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

#### Form ID {#form-id-1 .unnumbered}

#### GENERAL INSTRUCTIONS {#general-instructions .unnumbered}

USING AND PREPARING FORM ID

Form ID must be filed by registrants, third party filers, or their
agents, to whom the Commission previously has not assigned a Central
Index Key (CIK) code, to request the following access codes to permit
filing on EDGAR:

-   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. The CIK
    is a public number.

-   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.

An applicant must file this Form in electronic format via the
Commission's EDGAR Filer Management website. Please see Regulation S-T
(17 CFR Part 232) and the EDGAR Filer Manual for instructions on how to
file electronically, including how to use the access codes.

An applicant also must file in paper by fax within two business days
before or after filing electronically Form ID the notarized document,
manually signed by the applicant over the applicant's typed signature,
required by Regulation S-T Rule 10(b)(2) that includes the information
contained in the Form ID filed or to be filed, confirms the authenticity
of the Form ID and, if filed after electronically filing the Form ID,
includes the accession number assigned to the electronically filed Form
ID as a result of its filing. The applicant must fax the authenticating
document to the Branch of Filer Support of the Office of Filings and
Information Services at (202) 504-2474 or (703) 914-4240. If the fax is
not received timely, the application for access codes will not be
processed. The applicant will receive an e-mail message at the contact's
e-mail address informing the applicant of the staff's response to the
application and providing further guidance. If the application is not
processed, the message will state why. For assistance with technical
questions about electronic filing, call the Branch of Filer Support at
(202) 942-8900. For assistance with questions about the EDGAR rules,
Division of Corporation Finance filers may call the Office of EDGAR and
Information Analysis at (202) 942-2940; and Division of Investment
Management filers may call the IM EDGAR Inquiry Line at (202) 942-0978.

**You must complete all items in any parts that apply to you. If any
item in any part does not apply to you, please leave it blank.**

**PART I - APPLICANT INFORMATION** (to be completed by all applicants)

Provide the applicant's name in English.

Please check one of the boxes 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. If you are an individual,
however, also mark the "Individual" box.

-   \"Filer\" - Any individual or entity on whose behalf an electronic
    filing is made.

-   \"Filing Agent\" - 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.

-   "Training Agent\" - Any individual or entity that will be sending
    only test filings in conjunction with training other persons.

-   "Individual" -- A natural person.

**PART II - FILER INFORMATION** (to be completed only by filers that are
not individuals)

The filer\'s tax or federal identification number is the number issued
by the Internal Revenue Service. This section does not apply to
individuals. Accordingly, do not enter a Social Security number. If an
investment company filer is organized as a series company, the
investment company may use the tax or federal identification number of
any one of its constituent series. Issuers that have applied for but not
yet received their tax or federal identification number and foreign
issuers that do not have a tax or federal identification number must
include all zeroes. A "foreign issuer" is an entity so defined by
Securities Act of 1933 (15 U.S.C. 77a [et]{.underline}
[seq]{.underline}.) Rule 405 (17 CFR 230.405) and Securities Exchange
Act of 1934 (15 U.S.C. 78a [et]{.underline} [seq]{.underline}.) Rule
3b-4(b) (17 CFR 240.3b-4(b)). Foreign issuers should include their
country of organization.

A foreign issuer filer must provide its "doing business as" name in the
language of the name under which it does business and must provide its
foreign language name, if any, in the space so marked.

If the filer's fiscal year does not end on the same date each year
(e.g., falls on the last Saturday in December), the filer must enter the
date the current fiscal year will end.

**PART III - CONTACT INFORMATION** (to be completed by all applicants)

In this section, identify the individual who should receive the access
codes and other EDGAR-related information. Please include an e-mail
address that will become your default notification address for EDGAR
filings; it will be stored in the Company Contact Information on the
EDGAR Database. EDGAR will send all subsequent filing notifications
automatically to that address. You can have one e-mail address in the
EDGAR Company Contact Information. For information on including
additional e-mail addresses on a per filing basis, refer to Chapter 1 of
the EDGAR Filer Manual.

**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 process electronically fee payments and billings. If the
address changes, update it via the EDGAR filing website, or your account
statements may be returned to us as undeliverable.

**PART V - SIGNATURE** (to be completed by all applicants)

If the applicant is a corporation, partnership, trust or other entity,
state the capacity in which the representative individual, who must be
duly authorized, signs the Form on behalf of the applicant.

If the applicant is an individual, the applicant must sign the form.

If another person signs on behalf of the representative individual or
the individual applicant, confirm the authority of the other person to
sign in writing in an electronic attachment to the Form. The confirming
statement need only indicate that the representative individual or
individual applicant authorizes and designates the named person or
persons to file the Form on behalf of the applicant and state the
duration of the authorization.

  --------- ---------------------------------------------------------------
  SEC 2082  **Potential persons who are to respond to the collection of
  (02-02)   information contained in this form are not required to respond
            unless the form displays a currently valid OMB control
            number.**

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

  -----------------------------------------------------------------------
  OMB APPROVAL

  OMB Number: 3235-0327

  Expires: January 31, 2005

  Estimated average burden hours per response. . . 0.10
  -----------------------------------------------------------------------

**UNITED STATES\
Securities and Exchange Commission\
Washington, D. C. 20549**

**FORM SE**

**FORM FOR SUBMISSION OF PAPER FORMAT EXHIBITS BY ELECTRONIC FILERS**

  ----------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------
  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\                                                                             \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
  Exact name of registrant as specified in charter                                                                                                            Registrant CIK Number

  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\                                                                             \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
  Electronic report, schedule or registration statement of which the documents are a part (give period of report)                                             SEC file number, if available

  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\   
  Name of Person Filing the Document (If other than the Registrant)                                                                                           
  ----------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------

**SIGNATURES**

*Filings Made By the Registrant:*

The Registrant has duly caused this form to be signed on its behalf by
the undersigned, thereunto duly authorized, in the City of
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, State of
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,
20\_\_\_\_\_.

  ----------- ----------- ---------------------------------------------------------------------------------------------------------
                          \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                          (Registrant)

              By:         \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                          (Name and Title)
  ----------- ----------- ---------------------------------------------------------------------------------------------------------

*Filings Made by Person Other Than the Registrant:*

After reasonable inquiry and to the best of my knowledge and belief, I
certify on \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, 20\_\_\_\_\_,
that the information set forth in this statement is true and complete.

  ----------- ------------- ---------------------------------------------------------------------------------------------------------
                            \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                        By: (Name)

                            \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                            (Title)
  ----------- ------------- ---------------------------------------------------------------------------------------------------------

GENERAL INSTRUCTIONS TO FORM SE

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

  **I.**    **Use of Form                                                                            
            SE**                                                                                     

                                                                                                     

            A.              This form shall be used by an electronic filer for the submission of any 
                            required paper format exhibit pursuant to the Securities Act of 1933,    
                            the Securities Exchange Act of 1934, the Public Utility Holding Company  
                            Act of 1935, the Trust Indenture Act of 1939, or the Investment Company  
                            Act of 1940, [provided]{.underline} [that]{.underline} submission of     
                            such exhibit in paper format is permitted pursuant to [Rule              
                            201](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#temporary) or 
                            [Rule                                                                    
                            202](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#continuing)   
                            of Regulation S-T (§§232.201 and 232.202 of this chapter). It also may   
                            be used for the submission of any other paper format document permitted  
                            by [Rule                                                                 
                            311](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#documents) of 
                            Regulation S-T (§232.311 of this chapter).                               

            B.              Attention is directed to the General Rules and Regulations under the     
                            Securities Act of 1933, the Securities Exchange Act of 1934, the Trust   
                            Indenture Act of 1939, the Public Utility Holding Company Act of 1935    
                            and the Investment Company Act of 1940. Requirements applicable to       
                            electronic submission are set forth in [Regulation                       
                            S-T](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm) (Part 232 of 
                            this chapter) and the [EDGAR Filer                                       
                            Manual.](http://www.sec.gov/info/edgar/filermanual.htm)                  

                                                                                                     

  **II.**   **Preparation                                                                            
            and Filing of                                                                            
            the Form**                                                                               

                                                                                                     

            A.              Four complete copies of the Form SE and three complete copies of         
                            exhibits filed thereunder shall be submitted in paper format.            

            B.              The Form SE shall be submitted in the following manner:                  

                            1\.                                                                      If the subject of a temporary hardship exemption is an exhibit only,
                                                                                                     the exhibit shall be filed under cover of this form no later than one
                                                                                                     business day after the date on which the exhibit was to be filed
                                                                                                     electronically.

                            2\.                                                                      An exhibit filed pursuant to a continuing hardship exemption, or any
                                                                                                     other document filed in paper under cover of Form SE (other than an
                                                                                                     exhibit filed pursuant to a temporary hardship exemption), as allowed
                                                                                                     by [Rule
                                                                                                     311](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#documents)
                                                                                                     of Regulation S-T, may be filed up to six business days prior to, or on
                                                                                                     the date of filing of, the electronic format document to which it
                                                                                                     relates but shall not be filed after such filing date. If a paper
                                                                                                     document is submitted in this manner, requirements that the document be
                                                                                                     filed with, provided with or accompany the electronic filing shall be
                                                                                                     satisfied. Any requirements as to delivery or furnishing the
                                                                                                     information to persons other than the Commission shall not be affected
                                                                                                     by this Instruction.

            C.              The registrant, or person other than the registrant, shall identify the  
                            documents being filed. Attach any paper format exhibit and an exhibit    
                            index as required by [Item                                               
                            601](http://www.sec.gov/divisions/corpfin/forms/regsk.htm#bits) of       
                            Regulation S-K (§229.601 of this chapter).                               

            D.              One copy of the form shall be manually signed by each person on whose    
                            behalf the form is submitted or by an authorized representative. If the  
                            form is signed by the authorized representative of a person (other than  
                            an executive officer or general partner), evidence of the authority of   
                            the representative to sign on behalf of such person shall be filed with  
                            the form, provided, however, that a power of attorney for this purpose   
                            that is already on file with the Commission may be incorporated by       
                            reference.                                                               

            E.              If the form is submitted in connection with a temporary hardship         
                            exemption, signatures may be in typed form rather than manual format.    
  --------- --------------- ------------------------------------------------------------------------ -----------------------------------------------------------------------

**APPENDIX D**

######### Glossary of Commonly Used Terms, Acronyms, and Abbreviations

  ------------------- ---------------------------------------------------
  **ACCEPTANCE        Notification from the SEC that an electronic
  MESSAGE**           submission has met the minimum filing requirements
                      and been accepted by EDGAR. If the submitter or
                      filer has an Internet electronic mail (E-Mail)
                      address, the acceptance messages are sent by E-Mail
                      to that account.

  **ACCEPTANCE        Procedural checks performed by EDGAR to determine
  REVIEW**            whether a filing meets certain minimum filing
                      requirements. The requirements may relate to the
                      composition and completeness of the submission
                      package, as well as to the particular type of
                      filing being made.

  **ACCEPTED**        The term that describes a filing that has
                      successfully passed acceptance review. A live
                      filing is deemed public at this point.

  **ACCESSION         A unique number generated by EDGAR for each
  NUMBER**            electronic submission. Accession numbers are
                      reported to submitters and filers in the acceptance
                      and suspense messages. Assignment of an accession
                      number does not mean that EDGAR has accepted your
                      submission.

  **ASCII**           American Standard Code for Information Interchange.
                      The ASCII character code must be used EDGAR
                      submissions.

  **BROWSER**         Commercially available software used in viewing on
                      the Internet. The most popular versions are
                      Netscape and Internet Explorer.

  **CCC**             CIK Confirmation Code - An eight-character code
                      that EDGAR uses in conjunction with the CIK to
                      authenticate a filer.

  **CENTRAL INDEX KEY A unique number assigned by the SEC, distinguishing
  (CIK)**             the company or individual to which it is assigned.
                      Used by EDGAR to identify either a submitter (LOGIN
                      CIK) or filer.

  **CIK**             Central Index Key

  **CONFIDENTIAL**    Refers to portions of documents omitted from public
                      filings pursuant to SEC rules (e.g., Rule 406 under
                      1933 Act).

  **DATA FIELD**      An identifier that labels specific information
                      submitted to EDGAR. Data fields are created by
                      placing angle brackets on either side of a term. An
                      end data field is distinguishable from a begin data
                      field by the \"/\" (virgule/slash) immediately
                      following the opening angle bracket (\<). For
                      example, the beginning and end of a table would be
                      signified by \<TABLE\> and \</TABLE\>,
                      respectively.

  **DOCUMENT**        Document is a generic term for the various forms,
                      reports, schedules, exhibits, items of
                      correspondence, etc., that comprise filings and
                      other submissions. An electronic document
                      originating with a filer or agent can only be sent
                      as part of a submission. A document is a discrete
                      unit of text. One or more documents comprise an
                      electronic submission. Examples of documents
                      include a power of attorney exhibit or a cover
                      letter. Each exhibit is a separate document within
                      a submission.

  **EDGAR**           The SEC\'s Electronic Data Gathering, Analysis, and
                      Retrieval system for electronic filing.

  **ELECTRONIC        A person or entity whose required filings must be
  FILER**             submitted electronically.

  **ELECTRONIC        A document or series of documents submitted in
  FILING**            electronic format, at least one of which is
                      required to be filed with the SEC pursuant to the
                      federal securities laws.

  **FILE NUMBER**     A number assigned by the SEC to registrations,
                      applications, and reports.

  **FILER**           A person or entity on whose behalf an electronic
                      filing is made.

  **FILING AGENT**    A financial printer, law firm, or other party that
                      will be sending filings on behalf of a filer.

  **FORM ID**         The form used to apply for access codes needed to
                      use EDGAR, namely the CIK, Password, CCC, and PMAC.

  **FORM SE**         A Form \"Separate Exhibit\" accompanies all
                      exhibits to an electronic filing that are submitted
                      in paper .

  **FORM TYPE**       A distinct type of submission that must be filed
                      pursuant to the federal securities laws (e.g., Form
                      3).

  **HTML**            Hypertext Markup Language is a simple markup
                      language you can use to create documents that are
                      portable from one platform to another. It consists
                      of tags that you use to describe data elements
                      within your submission.

  **ISP**             Internet Service Provider.

  **NESTED**          Certain data fields 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.

  **PASSWORD**        A unique, confidential code assigned to EDGAR
                      participants that must be used in conjunction with
                      the CIK number. You must enter these two codes
                      correctly to access EDGAR. You must use the Form ID
                      to apply for a password.

  **PMAC**            Password Modification Authorization Code. An
                      eight-character code that authenticates a request
                      to change a password.

  **REPORTING OWNER** An individual or group that files a Securities Act
                      ownership statement, or who has a continuing
                      ownership reporting obligation under the Securities
                      Exchange Act, Investment Company Act, or Public
                      Utility Holding Company Act.

  **RETURN COPY**     A copy of an accepted filing posted on the
                      OnlineForms website and available to reporting
                      owners.

  **SEC**             U.S. Securities and Exchange Commission.

  **SGML**            Standard Generalized Mark-up Language.

  **SUBMISSION**      A submission is the fundamental unit of information
                      that is transmitted to EDGAR for receipt,
                      validation, and acceptance. It is the conveyance of
                      a document or series of documents, in electronic
                      format, to the SEC via EDGAR.

  **SUSPENDED         Filings that have not successfully passed EDGAR's
  FILING**            acceptance review are placed in a suspended status
                      indicating fatal flaws within the submission.
                      Suspended filings are deleted in six business days.

  **SUSPENSE          Notification from the SEC that an electronic
  MESSAGE**           submission has not met the minimum filing
                      requirements and been suspended by EDGAR. If the
                      filer has an Internet address on file, the suspense
                      messages are sent electronically to that Internet
                      address. Suspense messages are also sent to all
                      Internet addresses on the Notification page.

  **TEST FILING**     A submission made to EDGAR to test the ability to
                      create a filing in an EDGAR-acceptable format. Such
                      filings are neither publicly available nor retained
                      on the filing database. EDGAR sends the results of
                      a test filing acceptance review to the filer via
                      acceptance or suspense messages. A test filing
                      cannot be changed to a live filing.

  **TRAINING AGENT**  A person or entity which sends only testing filings
                      in conjunction with training other persons.

  **URL**             Universal Resource Locator, also known as an
                      Internet address.

  **VALUE**           Information that is supplied by the filer and
                      inserted in a data field. For example, the Name
                      data field would indicate the name of the person to
                      be contacted who could answer questions about a
                      particular filing.

  **XFDL**            Extended Forms Definition Language

  **XML**             Extensible Markup Language
  ------------------- ---------------------------------------------------

**APPENDIX E**

######### 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.

**E.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.

**E.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 E-1).
>
> This page functions as a gateway to the website.

3.  Click the \[Press Here to Begin\] button.

> The EFMW Welcome page appears (Figure E-2 \[top\]).
>
> This page provides access to the electronic Form ID application and
> other capabilities provided by the EFMW.

![](media/image58.png){width="5.510416666666667in"
height="3.227777777777778in"}

Figure E‑1: EDGAR Filer Management Home Page

![](media/image59.png){width="5.511805555555555in"
height="3.326388888888889in"}

Figure E‑2: EDGAR Filer Management Home Page Welcome Page (Top)

**E.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/image60.png){width="1.53125in" height="3.1958333333333333in"}

Figure E‑3: 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.

**E.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 acceptance. 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]

Acceptance of a Form ID application results in the creation of a new
Central Index Key (CIK).[^3] For more details, please refer to Section
E.4, Applying for EDGAR Access (New).

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
E.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 acceptance. 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 E.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 acceptance. This capability allows the filer to file
electronically with the SEC in the future. For more details, please
refer to Section E.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 acceptance. 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
accepted 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 E.5.2, New Serial
Company.

**E.3.2 Support**

In the Support section, there are two links:

-   General Help

-   Frequently Asked Questions

**E.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 E-4) 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/image61.png){width="2.452777777777778in"
height="2.0381944444444446in"}

Figure E‑4: EFMW General Help Page

**E.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.

**E.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 E.5.1, Current
Paper Only Filer. New serial companies that need EDGAR access should
follow the instructions in Section E.5.2, New Serial Company.

**E.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 accept 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 E.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).

**E.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 E.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 E-5, top of form only).

4.  Enter the Form ID data, described in the following subsections.

![](media/image62.png){width="5.6in" height="3.8979166666666667in"}

Figure E‑5: 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 E-1.

Table E‑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) |          |          |          |          |          |
+-------------+----------+----------+----------+----------+----------+

**E.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.

**E.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.

**E.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/image63.png){width="5.535416666666666in"
height="3.611111111111111in"}

Figure E‑6: EDGAR Form ID Page, Applicant Information

**E.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/image64.png){width="5.482638888888889in"
height="2.332638888888889in"}

Figure E‑7: EDGAR Form ID Page, Filer Information

**E.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 accepted and the applicant has access to EDGAR,
subsequent notifications may be retrieved from the EDGAR Filing or
OnlineForms websites).

![](media/image65.png){width="5.5465277777777775in"
height="2.8208333333333333in"}

Figure E‑8: 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 accepted 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.

**E.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/image66.png){width="5.482638888888889in"
height="2.022222222222222in"}

Figure E‑9: EDGAR Form ID Page, Contact for SEC Account Information

**E.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 E.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/image67.png){width="5.535416666666666in"
height="2.154166666666667in"}

Figure E‑10: EDGAR Form ID Page, Signature Information

**E.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 acceptance. You must do the following to
finish the process:

-   Correct any errors

-   Upload any attachments

-   Define a passphrase

-   Submit the completed Form ID application

**E.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 E-10).

> []{#formid_error_text .anchor}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 E-11, 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 E-11:

-   Mailing State/Country is missing (required field)

-   Phone \[Telephone Number\] is not in the correct format

![](media/image68.png){width="5.482638888888889in"
height="3.5881944444444445in"}

![](media/image69.png){width="5.493055555555555in"
height="2.3868055555555556in"}

Figure E‑11: 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 E-12).

> 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/image70.png){width="3.770138888888889in"
height="0.9972222222222222in"}

Figure E‑12: EDGAR Form ID, Conformed Name Dialog

7.  The EFMW Form ID Application Confirmation page appears (Figure E-13,
    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/image71.png){width="5.482638888888889in"
height="3.1847222222222222in"}

Figure E‑13: 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 E-14).

![](media/image72.png){width="5.471527777777778in" height="2.90625in"}

Figure E‑14: EDGAR Form ID Application Confirmation Page (Middle)

> The EFMW Form ID application page appears (Figure E-15, 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/image73.png){width="5.493055555555555in"
height="3.8361111111111112in"}

Figure E‑15: EDGAR Form ID Application Edit (Top)

**E.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 E-14).

> The EFMW Upload/Delete Attachment(s) page appears (Figure E-16). This
> page displays a table of the uploaded attachments and allows you to
> manage the attachments associated with your Form ID application.

![](media/image74.png){width="5.535416666666666in" height="1.875in"}

Figure E‑16: 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 E-17). 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 E-16) with your new attachment displayed in the
> table.

![](media/image75.png){width="5.514583333333333in"
height="2.2784722222222222in"}

Figure E‑17: 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 E-16) 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.

**E.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 E.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
    E-18). 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/image76.png){width="5.5569444444444445in"
height="2.5493055555555557in"}

Figure E‑18: EDGAR Form ID Application Confirmation Page (Bottom)

**E.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 E-18).

> A dialog box appears (Figure E-19) 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/image77.png){width="2.85625in"
> height="0.9270833333333334in"}

Figure E‑19: 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 acceptance process; your
> subsequent actions in this browser window will not affect this
> process. However, the acceptance process cannot be completed until you
> submit authentication documentation to the Office of Filings and
> Information Services, Branch of Filer Support. Refer to Section E.4.4,
> Authentication Documentation, for more information.
>
> The EFMW Form ID Application Acknowledgment page appears (Figure
> E-20). 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/image78.png){width="5.5159722222222225in" height="3.75625in"}

![](media/image79.png){width="5.541666666666667in"
height="3.063888888888889in"}

Figure E‑20: 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 E-21) 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/image80.png){width="3.495138888888889in"
height="0.8784722222222222in"}

Figure E‑21: EDGAR Form ID, Exit Window Dialog

**E.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 E-20).

**E.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 E-22) 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/image81.png){width="3.3222222222222224in"
height="0.8847222222222222in"}

Figure E‑22: 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 E.4, New SEC
> Filer: Applying for EDGAR Access) for composing and submitting this
> new Form ID application.

**E.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 E-23) 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/image82.png){width="3.477777777777778in"
height="0.9208333333333333in"}

Figure E‑23: 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 E.4, New SEC Filer: Applying for
> EDGAR Access) for composing and submitting this new Form ID
> application.

**E.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.

**E.4.5 Application Acceptance 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 accept 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
"accepted" or "rejected."

If the application was [accepted]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the Form ID was accepted 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 by the SEC

-   The reason that the application was rejected

-   Basic instructions on how to resolve the issues

Refer to Section E.7, Examples of Notification Messages, to review the
notification messages.

**E.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 E.4, New SEC Filer: Applying for EDGAR Access.

**E.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.

**E.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 E.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 E-24).

> Refer to Section E.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 E.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/image83.png){width="5.5784722222222225in"
height="3.9208333333333334in"}

![](media/image84.png){width="5.588888888888889in"
height="0.41805555555555557in"}

Figure E‑24: EDGAR Convert Paper Only Filer to Electronic Filer Page

> A dialog box appears (Figure E-25) 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/image85.png){width="3.161111111111111in"
> height="0.9902777777777778in"}

Figure E‑25: 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 acceptance process, your subsequent actions in this browser
> window will not affect this process. However, the acceptance process
> cannot be completed until you submit Authentication documentation to
> the SEC -- refer to Section E.5.1.2, Authentication Documentation, for
> more information.
>
> The EFMW Convert Paper Only Filer to Electronic Filer Acknowledgment
> page appears (Figure E-26). This page provides the Accession Number
> for the submission (use this number when referring to this
> submission).

![](media/image86.png){width="5.5159722222222225in" height="2.24375in"}

Figure E‑26: 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.

**E.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 after electronically
filing the request a notarized document, manually signed by the filer
over its typed signature, that includes the information identified below
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.

-   CIK

-   Name associated with that CIK

-   Name of the contact person for purposes of this request

-   Acknowledgement accession number

-   Contact person on database

-   Contact telephone number on database

**E.5.1.3 Request Acceptance 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
"accepted" or "rejected."

If the request is [accepted]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was accepted 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 by the SEC

-   The reason that the request was rejected

-   Basic instructions on how to resolve the issue

Refer to Section E.7, Examples of Notification Messages, to review the
notification messages.

**E.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 accepted 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.

**E.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 E.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 E-27).

> Refer to Section E.4.2.1, Data Entry Conventions, for the standards
> used on all of the EFMW pages.

![](media/image87.png){width="5.482638888888889in"
height="3.8513888888888888in"}

![](media/image88.png){width="5.471527777777778in"
height="0.44930555555555557in"}

Figure E‑27: EDGAR Access for New Serial Companies Page

4.  Enter the required data (CIK, passphrase and e-mail address)

> Refer to Section E.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 E-28) 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/image89.png){width="3.229861111111111in"
height="0.9506944444444444in"}

Figure E‑28: 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
> acceptance process; your subsequent actions in this browser window
> will not affect this process. However, the acceptance process cannot
> be completed until you submit Authentication documentation to the SEC.
> Refer to Section E.5.2.2, Authentication Documentation, for more
> information.
>
> The EFMW EDGAR Access for New Serial Companies Acknowledgment page
> appears (Figure E-29). This page provides the Accession Number for the
> submission (use this number in the future when referring to this
> submission).

![](media/image90.png){width="5.50625in" height="2.196527777777778in"}

Figure E‑29: 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.

**E.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 after electronically filing the
request a notarized document, manually signed by the filer over its
typed signature, that includes the information identified below 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.

-   CIK

-   Name associated with that CIK

-   Name of the contact person for purposes of this request

-   Acknowledgement accession number

-   Contact person of the parent company on database

-   Contact telephone number of the parent company on database

-   Accession number of the 424B filing that created the serial company

**E.5.2.3 Request Acceptance 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 "accepted" or
"rejected."

If the request is [accepted]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was accepted 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 by the SEC

-   The reason that the request was rejected

-   Basic instructions on how to resolve the issue

Refer to Section E.7, Examples of Notification Messages, for review the
notification messages.

**E.6 All Filers: Generating EDGAR Access Codes**

This section explains the process of generating EDGAR access codes **if
you have been accepted for EDGAR access by the SEC**. If your Form ID
application for EDGAR access has not been accepted by the SEC, please
refer to Section E.4 (New SEC Filer: Applying for EDGAR Access) or
Section E.5 (Current SEC Filer: Applying for EDGAR Access), as
appropriate.

**E.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 accepted). 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 E.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 E-30).

> Refer to Section E.4.2.1, Data Entry Conventions, for the standards
> used on all of the EFMW pages.

![](media/image91.png){width="5.48125in" height="4.654166666666667in"}

Figure E‑30: 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 E-31) 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/image92.png){width="3.3493055555555555in"
height="1.1277777777777778in"}

Figure E‑31: EDGAR Generate Access Codes, "Continue" Dialog

> The EFMW Generate Access Codes Acknowledgment page appears (Figure
> E-32). 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/image93.png){width="5.559027777777778in"
height="3.2222222222222223in"}

Figure E‑32: EDGAR Generate Access Codes Acknowledgment Page

> **Note**: The CIK and EDGAR access codes specified in Figure E-32 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.

**E.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).

**E.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 E.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 E-33).

> Refer to Section E.4.2.1, Data Entry Conventions, for the standards
> used on all of the EFMW pages, including this one.

![](media/image94.png){width="5.475694444444445in"
height="4.794444444444444in"}

![](media/image95.png){width="5.470138888888889in"
height="0.9486111111111111in"}

Figure E‑33: EDGAR Update Passphrase Page

4.  Enter the required data (CIK and passphrase) and a reason for making
    the request (optional).

> Refer to Section E.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 E-34) 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/image96.png){width="3.11875in" height="1.113888888888889in"}

Figure E‑34: 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 acceptance
> process, your subsequent actions in this browser window will not
> affect this process. However, the acceptance process cannot be
> completed until you submit authentication documentation to the SEC --
> refer to Section E.6.2.2, Authentication Documentation, for more
> information.
>
> The EFMW EDGAR Update Passphrase Acknowledgment page appears (Figure
> E-35). This page provides the Accession Number for the submission,
> which uniquely identifes the submission and is used when referencing
> the submission.

![](media/image97.png){width="5.459027777777778in"
height="2.161111111111111in"}

Figure E‑35: 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.

**E.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 after electronically filing the request a notarized
document, manually signed by the filer over its typed signature, that
includes the information identified below 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.

-   CIK

-   Name associated with that CIK

-   Name of the contact person for purposes of this request

-   Acknowledgement accession number

-   Contact person on database

-   Contact telephone number on database

**E.6.2.3 Request Acceptance 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 "accepted" or "rejected."

If the request is [accepted]{.underline}, the e-mail message will
include but will not be limited to the following information:

-   Text saying that the request was accepted 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 by the SEC

-   The reason that the request was rejected

-   Basic instructions on how to resolve the issue

Refer to [Section E.7](#_E.7_Examples_of), Examples of Notification
Messages, to review the notification messages.

[]{#_E.7_Examples_of .anchor}**E.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.

**E.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 accepted. 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 E‑36: 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 E‑37: EDGAR Form ID Application Notification, Rejected

**E.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 accepted 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‑38: 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 E‑39: EDGAR Update Passphrase Notification, Rejected

**E.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 accepted.**               |
|                                                                       |
| **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‑40: 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 E‑41: EDGAR Convert to Electronic Filer Notification, Rejected

**E.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 accepted.**               |
|                                                                       |
| **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‑42: 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 E‑43: EDGAR New Serial Access Notification, Rejected

INDEX

---A---

About HTML, 6-6

Acceptable Attributes for EDGAR HTML Tags, 7-7

Acceptable HTML Document Tags, 7-3

Acceptable HTML Tags within a Document Body, 7-4

**ACCEPTANCE MESSAGE**, **D-1**

**Acceptance Message for Official Filings Returned via the Internet**,
**B-2**

**ACCEPTANCE REVIEW**, **D-1**

**ACCEPTED**, **D-1**

Accessing OnlineForms Website, 2-2

Accessing Submission and Company Information, 5-1

**Accessing the EDGAR Filer Management Website**, **E-1**

**ACCESSION NUMBER**, **D-1**

Acronyms, D-1

Additional ONLINE Features, 5-1

**All Filers: Generating EDGAR Access Codes**, **E-31**

**Applicant Information**, **E-9**

**Application (Form ID)**, **E-6**

**Application Acceptance and Applicant Notification**, **E-23**

Applying for Access to EDGAR, E-1

ASCII, 6-4, **D-1**

ASCII or SGML Functionality Not Supported Within HTML Documents, 7-12

ASCII or SGML Functionality to be Preserved Within HTML Documents, 7-10

ASSEMBLE OWNERSHIP SUBMISSION -- BOTTOM, 3-11

ASSEMBLE OWNERSHIP SUBMISSION -- MIDDLE, 3-6

ASSEMBLE OWNERSHIP SUBMISSION -- TOP OF FORM, 3-4

**Assembling and Submitting the Form ID Application**, **E-14**

**Assembling the Form ID Submission**, **E-17**

**Authentication Documentation**, **E-23**, **E-26**, **E-30**, **E-37**

**Availability of Paper Forms**, **C-1**

---B---

**BROWSER**, **D-1**

Browser Differences, 2-1

---C---

**CCC**, **D-1**

**CENTRAL INDEX KEY (CIK)**, **D-1**

Change Company Password or CCC, 5-17

Changing Company Information, 1-4

Changing Your CCC (CIK Confirmation Code), 5-18

Changing Your Password, 5-17

Character Code Requirements Differ by Submission Medium, 6-4

**CIK**, **D-1**

Common Symbols that EDGAR Does Not Recognize, 6-6

Commonly Used Terms, D-1

Company Search, 2-7

**Composing the Convert to Electronic Filer Request**, **E-24**

**Composing the New Passphrase Request**, **E-34**

**Composing the New Serial Company Access Request**, **E-28**

**CONFIDENTIAL**, **D-1**

**Contact for EDGAR Information**, **E-11**

**Contact for SEC Account Information**, **E-12**

Conventions Used in the Filer Manual, 1-2

**Convert Paper Only Filer to Electronic Filer Request**, **E-43**

**Create New, Blank Form ID**, **E-22**

**Create New, Pre-filled Form ID**, **E-22**

CREATING AN ONLINE OWNERSHIP SUBMISSION, 3-2

**Current Paper Only Filer**, **E-24**

**Current SEC Filer: Applying for EDGAR Access**, **E-24**

---D---

**Data Entry Conventions**, **E-8**

**Data Entry Details**, **E-9**

**DATA FIELD**, **D-2**

**Defining a Passphrase**, **E-19**

Description of ASCII/SGML Tags, 6-7

**DOCUMENT**, **D-2**

Downloading Return Copies, 1-4

---E---

**EDGAR**, **D-2**

**EDGAR Access Codes**, **E-31**

**EDGAR Access for New Serial Companies Request**, **E-45**

EDGAR Hardware and Software Requirements, 1-8

EDGAR OnlineForms Website, 1-3

**EDGAR Passphrase**, **E-34**

EDGAR Recognizes a Limited Set of Keyboard Characters, 6-4

Edit Company Information, 5-8

**ELECTRONIC FILER**, **D-2**

**ELECTRONIC FILING**, **D-2**

**Example of Suspense Message**, **B-3**

**Examples of Notification Messages**, **E-38**

**Explanation of Error Messages**, **B-4**

Extended Character Sets Within HTML Documents, 7-8

---F---

Field Values are Filer-Supplied Information, 6-8

**FILE NUMBER**, **D-2**

**FILER**, **D-2**

**Filer Information**, **E-10**

**Filer Management**, **E-3**

Filing a Form ID with the SEC to Get Your Access Codes, 1-4

**FILING AGENT**, **D-2**

Filing Date of Electronically Transmitted Submissions, 1-11

Filing Transmission Methods, 1-3

**Filing Type**, **A-1**

**FILING TYPES**, **D-2**

**FORM ID**, **D-2**

**Form ID Application Messages**, **E-39**

**Form ID Notes**, **C-1**

**FORM SE**, **D-2**

Formatting Examples of Wide Tables, 6-13

Formatting Tables Wider than 80 Characters, 6-11

Forms for Electronic Filing, C-1

Frequently Asked Questions, 2-6

Frequently Asked Questions, 1-12, **E-5**

---G---

**General Help**, **E-4**

General Web Help, 2-6

Getting Help with EDGAR, 1-12

Getting Help with the Content of Filings or Exemptions/Adjustments, 1-12

Getting Started Using ONLINEFORMS WEBSITE, 2-1

Glossary, D-1

Guidelines for Presentation of Tables, 6-11

---H---

Hours of Operation, 1-11

How EDGAR Uses the Internet for E-Mail, 1-10

How Mail Is Addressed to the Internet Address, 1-10

**How Tables are Organized**, **A-1**

How Tags are Used, 6-7

How the Requirement for ASCII Affects Word Processing, 6-5

How To Create a Correspondence Document, 6-11

How to Obtain the EDGAR OnlineForms Filer Manual, 1-11

How to Order Internet Service, 1-10

**HTML**, **D-3**

HTML Tags that are NOT Supported by EDGAR, 7-6

---I---

Information Exchange, 2-5

Instructions for Attaching HTML Documents to Electronic Submissions, 7-1

Internet Communication to OnlineForms Website, 1-9

Introduction to the ONLINEFORMS Filer Manual and EDGAR, 1-1

Introduction to Web Browsers, 2-1, E-1

**ISP**, **D-3**

---K---

Keep Assigned Access Codes Private, 1-8

---L---

LEGACY OWNERSHIP PROCESSING, 3-1

**List of Errors and Warnings**, **B-5**

Logging in with Another CIK/CCC, 5-20

Logging into OnlineForms Website, 2-2

---M---

Messages Reported by EDGAR, B-1

MODERNIZED OWNERSHIP PROCESSING, 3-1

---N---

Navigating EDGAR, 2-4

**Navigating the EFMW**, **E-2**

**NESTED**, **D-3**

**New SEC Filer: Applying for EDGAR Access**, **E-5**

**New Serial Company**, **E-27**

**NON-PUBLIC**, **D-3**

Non-Public and Confidential Information, 6-11

---O---

ONLINE OWNERSHIP PROCESSING, 3-1

Online Submission Types Accepted for Electronic Filing, A-1

ONLINEFORMS DATA GATHERING MODEL, 3-1

Operating Requirements, 1-9

Organization of this Manual, 1-1

---P---

**PASSWORD**, **D-3**

**PMAC**, **D-3**

Powers of Attorney and Consents of Experts, 6-16

PREPARING REDUCED-CONTENT XML SUBMISSION DOCUMENTS, 4-1

Preparing and Transmitting Online Submissions to EDGAR, 3-1

Preparing Reduced-Content XML Submissions, 4-1

PREPARING SUPPLEMENTAL EDGAR DOCUMENTS, 6-1

Preparing to Become an EDGAR Filer, 1-4

Properly Prepare and Maintain Documents and Software, 1-10

---R---

Receiving E-Mail Status of Filings from the SEC, 1-9

Release 9.0 OnlineForms Website Updates, 1-2

**Request Acceptance and Applicant Notification**, **E-27**, **E-31**,
**E-37**

Request Asset-Backed Securities (ABS) Issuing Entities Creation, 5-11

Retrieve Company Information, 5-6

Retrieve Return Copies, 5-15

Retrieving Submission Information, 5-3

**RETURN COPY**, **D-3**

Return Copy Support, 5-15

---S---

**SEC**, **D-3**

SEC Recommendations on Preparing Filings with HTML Documents, 7-12

SEC Rule Making, 2-7

SELECT OWNERSHIP SUBMISSION FORM TYPE, 3-3

**SGML**, **D-3**

**Signature**, **E-13**

Software Requirements, 1-8

**Starting Another Form ID Application**, **E-22**

Statutory and Non-Statutory Signatures, 6-16

**SUBMISSION**, **D-3**

Submission Information, 5-3

**Submission Type**, **A-1**

**Submitting a Form ID Application**, **E-19**

Support, 2-6, **E-4**

**SUSPENDED FILING**, **D-4**

**SUSPENSE MESSAGE**, **D-4**

System Inserts \"\^\" For Unrecognized Characters, 6-7

---T---

Table Tags, 6-12

Tag Construction, 6-7

Tags Used Within a Document, 6-9

Template for an Attached HTML Document, 7-10

Terminology, 6-1

Test and Live Ownership Filings, 4-1

**TEST FILING**, **D-4**

The EDGAR Online Form Website Updates, 1-2

**TRAINING AGENT**, **D-4**

Transmission Status, 4-5

Transmit Reduced-Content XML as a Live Submission, 4-3

Transmit Reduced-Content XML as a Test Submission, 4-2

Transmitting Reduced-Content XML Submissions, 4-1

---U---

**Update Passphrase Request**, **E-41**

**URL**, **D-4**

---V---

**VALUE**, **D-4**

VERIFY FORM, 3-12

**Verifying the Form ID Application**, **E-14**

Viewing Submission Status, 1-4

---W---

Web Browser, 1-3

Where to Send Paper Filings, 1-11

Why the EDGAR System Recognizes Only Standard Character Sets, 6-5

---X---

**XFDL**, **D-4**

**XML, D-4**

[^1]: Many HTML tags use this attribute

[^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]: Filers who have previously only filed in paper Forms 3, 4, 5
    and/or 144.

[^6]: Text (\*.txt file extension) and HTML (\*.htm file extension)
    attachments are accepted; PDF and graphic formats are
    [not]{.underline} 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.