> **EDGAR Filer Manual\
> Volume II**
>
> **EDGAR Filing**

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

Version 1

September 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. EDGAR Filer Manual
(Volume I) General Information introduces the requirements for becoming
an EDGAR Filer and maintaining EDGAR company information. EDGAR Filer
Manual (Volume II) EDGAR Filing illustrates the process to submit an
online filing. EDGAR Filer Manual (Volume III) N-SAR Supplement is a
guide for preparing electronic submissions of Form N-SAR.

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

For up-to-date information regarding filing-related topics, consult the
following EDGAR websites:

-   Information for EDGAR Filers
    ([*http://www.sec.gov/info/edgar.shtml*](http://www.sec.gov/info/edgar.shtml))

-   EDGAR Gateway to submit filings
    ([*http://www.portal.edgarfiling.sec.gov*](http://www.portal.edgarfiling.sec.gov/))

-   EDGAR Company Database
    ([*http://www.edgarcompany.sec.gov*](http://www.edgarcompany.sec.gov/)).

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

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

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

As of this version, all of the volumes of the EDGAR Filer Manual are
re-baselined at Version One. They no longer follow the EDGAR release
version numbers, and may not be updated for each release. In addition,
former Volume II N-SAR Supplement is changed to Volume III N-SAR
Supplement. Filers should consult the EDGAR Filing Website, the EDGAR
OnlineForms/XML Website, and the SEC's Public Website to determine the
current version of the documents. Current version numbers of each of the
documents will be posted and updated documents will be highlighted as
"NEW".

Table of Contents

[1. Introduction 1-1](#introduction)

[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)

[2. Quick Guide to EDGAR Filing 2-1](#quick-guide-to-edgar-filing)

[2.1 EDGAR Filing Process 2-1](#edgar-filing-process)

[2.1.1 Using EDGARLink Templates 2-2](#using-edgarlink-templates)

[2.1.2 EDGAR OnlineForms/XML Website 2-2](#edgar-onlineformsxml-website)

[2.1.3 After a Submission is Filed 2-3](#after-a-submission-is-filed)

[2.2 Filing Checklist 2-3](#filing-checklist)

[2.3 General Information for Filers
2-6](#general-information-for-filers)

[2.3.1 Hours of Operation 2-6](#hours-of-operation)

[2.3.2 Introduction to Web Browsers 2-6](#introduction-to-web-browsers)

[2.3.3 Browser Differences 2-6](#browser-differences)

[2.3.4 Accessing EDGAR 2-7](#accessing-edgar)

[2.3.5 Getting Help with EDGAR 2-7](#getting-help-with-edgar)

[2.4 EDGAR Gateway and Websites 2-7](#edgar-gateway-and-websites)

[3. Index to Forms 3-1](#index-to-forms)

[3.1 Alpha/Numeric 3-2](#alphanumeric)

[3.2 Electronic Form Types by Act 3-16](#electronic-form-types-by-act)

[4. Filing Fee Information 4-1](#filing-fee-information)

[4.1 Where to Pay Filing Fees 4-1](#where-to-pay-filing-fees)

[4.2 How to Send Filing Fees to Mellon Bank
4-1](#how-to-send-filing-fees-to-mellon-bank)

[4.3 Filings that Require Filing Fees
4-2](#filings-that-require-filing-fees)

[4.3.1 1933 Act Filings by Corporations
4-2](#act-filings-by-corporations)

[4.3.2 1934 Act Filings 4-2](#act-filings)

[4.3.3 1933 and 1940 Act Filings by Investment Companies
4-3](#and-1940-act-filings-by-investment-companies)

[4.4 How to Calculate a Filing Fee 4-3](#how-to-calculate-a-filing-fee)

[4.4.1 1933 Act Filings 4-3](#act-filings-1)

[4.4.2 1934 Act Filings 4-4](#act-filings-2)

[4.4.3 1939 Act Filings 4-4](#act-filings-3)

[4.5 Offsetting Fees 4-4](#offsetting-fees)

[4.5.1 Offsetting Fees Example 4-5](#offsetting-fees-example)

[4.5.2 Example of Fee Calculation for 24F-2NT
4-5](#example-of-fee-calculation-for-24f-2nt)

[4.6 Common Problems 4-6](#common-problems)

[5. Constructing Attached Documents and Document Types
5-1](#constructing-attached-documents-and-document-types)

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

[5.1.1 File Naming Standards 5-1](#file-naming-standards)

[5.1.2 Statutory Signatures 5-1](#statutory-signatures)

[5.2 Document Formats 5-2](#document-formats)

[5.2.1 ASCII Documents 5-2](#ascii-documents)

[5.2.2 HTML 5-12](#html)

[5.2.3 Unofficial PDF 5-25](#unofficial-pdf)

[5.2.4 Unofficial XBRL 5-27](#unofficial-xbrl)

[5.3 Preparing or Referencing Module and Segment Documents
5-34](#preparing-or-referencing-module-and-segment-documents)

[5.3.1 Module and Segment Naming 5-35](#module-and-segment-naming)

[5.3.2 Types of Modules and Segments
5-36](#types-of-modules-and-segments)

[5.3.3 Maintaining Modules and Segments
5-39](#maintaining-modules-and-segments)

[5.4 Document Types in EDGAR 5-43](#document-types-in-edgar)

[5.4.1 Non-Public and Confidential 5-43](#non-public-and-confidential)

[5.4.2 Exhibits 5-43](#exhibits)

[5.5 Common Problems 5-44](#common-problems-1)

[6. Preparing and Transmitting EDGARLink Submissions
6-1](#preparing-and-transmitting-edgarlink-submissions)

[6.1 Introduction 6-1](#introduction-2)

[6.1.1 Using the EDGAR Filing Website
6-3](#using-the-edgar-filing-website)

[6.1.2 Information on Headers 6-7](#information-on-headers)

[6.2 Installation 6-7](#installation)

[6.2.1 Step 1 - Downloading the EDGARLink Software
6-7](#step-1---downloading-the-edgarlink-software)

[6.2.2 Step 2 - Installing on Your PC
6-10](#step-2---installing-on-your-pc)

[6.2.3 Step 3 - Downloading the Submission Templates
6-14](#step-3---downloading-the-submission-templates)

[6.2.4 Step 4 - Downloading the Fee Rate Table
6-19](#step-4---downloading-the-fee-rate-table)

[6.3 Preparing Your EDGARLink Submission
6-20](#preparing-your-edgarlink-submission)

[6.3.1 Submission Templates 6-20](#submission-templates)

[6.3.2 EDGARLink Submission Preparation Map
6-25](#edgarlink-submission-preparation-map)

[6.3.3 The EDGARLink Main Page 6-27](#the-edgarlink-main-page)

[6.3.4 The EDGARLink Documents Page 6-35](#the-edgarlink-documents-page)

[6.3.5 The EDGARLink Notification Page
6-43](#the-edgarlink-notification-page)

[6.3.6 The EDGARLink Module/Segment Page
6-44](#the-edgarlink-modulesegment-page)

[6.3.7 The EDGARLink Fee Offsets Page
6-47](#the-edgarlink-fee-offsets-page)

[6.3.8 The EDGARLink Offerings/Fees Page
6-48](#the-edgarlink-offeringsfees-page)

[6.3.9 Combining Form Types in a Single Submission
6-54](#combining-form-types-in-a-single-submission)

[6.3.10 Module and Segment Submissions
6-58](#module-and-segment-submissions)

[6.3.11 Correspondence Submissions and Documents
6-60](#correspondence-submissions-and-documents)

[6.3.12 N-SAR Documents 6-60](#n-sar-documents)

[6.3.13 Bulk Filing 6-60](#bulk-filing)

[6.4 Validating Your Submission 6-61](#validating-your-submission)

[6.4.1 Field Validation 6-62](#field-validation)

[6.4.2 Document Validation 6-62](#document-validation)

[6.4.3 Submission Validation 6-65](#submission-validation)

[6.4.4 Editing Your Submission 6-66](#editing-your-submission)

[6.4.5 Submission Errors 6-67](#submission-errors)

[6.4.6 Document Errors 6-67](#document-errors)

[6.5 Saving Your Submission 6-67](#saving-your-submission)

[6.5.1 Signing Submissions Digitally
6-68](#signing-submissions-digitally)

[6.6 Transmissions to EDGAR 6-70](#transmissions-to-edgar)

[6.6.2 Transmitting Single Submissions
6-71](#transmitting-single-submissions)

[6.6.3 Transmitting Modules and Segments
6-74](#transmitting-modules-and-segments)

[6.6.4 Transmitting Bulk Filings 6-74](#transmitting-bulk-filings)

[6.6.5 Test Submissions 6-74](#test-submissions)

[6.7 EDGAR Filing Website Help 6-75](#edgar-filing-website-help)

[6.7.1 EDGARLink Help 6-75](#edgarlink-help)

[6.8 Common Problems 6-76](#common-problems-2)

[7. Preparing and Transmitting Online Submissions
7-1](#preparing-and-transmitting-online-submissions)

[7.1 Online Filing Preparation 7-1](#online-filing-preparation)

[7.1.1 OnlineForms Data Gathering Model
7-1](#onlineforms-data-gathering-model)

[7.2 Creating an Online Section 16 Ownership Submission
7-2](#creating-an-online-section-16-ownership-submission)

[7.2.1 Accessing EDGAR OnlineForms/XML Website
7-2](#accessing-edgar-onlineformsxml-website)

[7.2.2 Navigating EDGAR 7-5](#navigating-edgar)

[7.2.3 Select Ownership Submission Form Type
7-8](#select-ownership-submission-form-type)

[7.2.4 Assemble Ownership Submission
7-9](#assemble-ownership-submission)

[7.3 Common Problems 7-27](#common-problems-3)

[8. Filer-Constructed XFDL/XML Submissions
8-1](#filer-constructed-xfdlxml-submissions)

[8.1 Filer-Constructed XFDL Technical Specifications
8-1](#filer-constructed-xfdl-technical-specifications)

[8.2 Filer-Constructed XML Technical Specifications
8-1](#filer-constructed-xml-technical-specifications)

[8.2.1 Transmitting Filer-Constructed XML Submissions
8-2](#transmitting-filer-constructed-xml-submissions)

[8.2.2 Transmit Filer-Constructed XML as a Test Submission
8-3](#transmit-filer-constructed-xml-as-a-test-submission)

[8.2.3 Transmit Filer-Constructed XML as a Live Submission
8-4](#transmit-filer-constructed-xml-as-a-live-submission)

[8.2.4 Transmission Status 8-5](#transmission-status-1)

[9. determining the status of your filing
9-1](#determining-the-status-of-your-filing)

[9.1 Filing Date of Electronically Transmitted Submissions
9-1](#filing-date-of-electronically-transmitted-submissions)

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

[9.2.1 How EDGAR Uses the Internet for E-Mail
9-1](#how-edgar-uses-the-internet-for-e-mail)

[9.2.2 How Mail Is Addressed to the Internet Address
9-2](#how-mail-is-addressed-to-the-internet-address)

[9.3 Accessing Submission Information
9-2](#accessing-submission-information)

[9.4 Return Copy Support 9-4](#return-copy-support)

[9.4.1 Requesting a Return Copy via EDGARLink
9-4](#requesting-a-return-copy-via-edgarlink)

[9.4.2 Requesting a Return Copy via an Ownership Submission
9-5](#requesting-a-return-copy-via-an-ownership-submission)

[9.4.3 Who Can Access Return Copies 9-5](#who-can-access-return-copies)

[9.4.4 Retrieve Return Copies 9-6](#retrieve-return-copies)

[9.5 Submission Information 9-8](#submission-information)

[9.5.1 Retrieving Submission Notification
9-8](#retrieving-submission-notification)

[9.5.2 Retrieve Module/Segment Information
9-11](#retrieve-modulesegment-information)

[9.5.3 Module Information 9-11](#module-information-1)

[9.5.4 Segment Information 9-14](#segment-information-1)

[9.6 Getting Help with the Content of Filings or Exemptions/Adjustments
9-15](#getting-help-with-the-content-of-filings-or-exemptionsadjustments)

[9.6.1 Viewing Submission Status 9-15](#viewing-submission-status)

[9.6.2 Downloading Return Copies 9-15](#downloading-return-copies)

[9.6.3 Where to Send Paper Filings 9-15](#where-to-send-paper-filings)

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

[APPENDIX B. Frequently Asked Questions
B-1](#frequently-asked-questions-2)

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

[APPENDIX D. Paper Forms D-1](#paper-forms)

[APPENDIX E. Automated Conformance Rules for Template Fields
E-1](#automated-conformance-rules-for-template-fields)

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

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

**Preface**

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

The SEC accepts electronic submissions through the Internet or direct
dial transmissions. EDGAR will disseminate that information and you may
view electronically submitted filings on EDGAR workstations in the
SEC\'s Public Reference Room in Washington, DC, through commercial
dissemination services, or by using the SEC\'s Public Website.

**Do you need to file through EDGAR?**

Whether or not you need to submit filings on EDGAR will depend on the
form type(s) you are required to submit. For those requirements, refer
to Regulation S-T, Rule 101 \[Mandated Electronic Submissions and
Exceptions\].

**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 Public
Website under Forms and Associated Regulations, EDGAR.

We have identified the following other laws and releases that affect
electronic filing. You may obtain copies of this material from the SEC's
Public Website.

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

-   **Releases:**

+------------------+---------------------------------------------------+
| 33-8590          | Amendments to Rules Governing EDGAR System:       |
|                  | Mandatory Identification of Investment Company    |
|                  | Series and Classes; Two Additions to Investment   |
|                  | Company Mandatory Electronic Filings; And         |
|                  | Technical Revisions                               |
+------------------+---------------------------------------------------+
| Issued 07/18/05  |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 09/19/2005       |                                                   |
+------------------+---------------------------------------------------+
| (70 FR 43558)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 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 12/27/02  |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8009          | Mandated EDGAR Filing for Foreign Issuers.        |
+------------------+---------------------------------------------------+
| Issued 5/14/02   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 5/24/02          |                                                   |
|                  |                                                   |
| and 11/4/02      |                                                   |
+------------------+---------------------------------------------------+
| (67 FR 36677)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-8007          | Updated version of the EDGARLink software.        |
+------------------+---------------------------------------------------+
| Issued 9/17/01   |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 49829)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7999          | Next stage of EDGAR Modernization.                |
+------------------+---------------------------------------------------+
| Issued 7/30/01   |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 42941)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7933          | Next stage of EDGAR Modernization.                |
+------------------+---------------------------------------------------+
| Issued 1/16/01   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 2/02/01          |                                                   |
+------------------+---------------------------------------------------+
| (66 FR 8764)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7855          | Rules for the next stage of EDGAR Modernization.  |
+------------------+---------------------------------------------------+
| Issued 4/24/00   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 5/30/00          |                                                   |
+------------------+---------------------------------------------------+
| Effective        | Diskette submissions not accepted.                |
| 7/10/00          |                                                   |
+------------------+---------------------------------------------------+
| Effective 1/1/01 | Financial Data Schedule requirement removed.      |
+------------------+---------------------------------------------------+
| (65 FR 24788)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7789          | Adopted updated filing form types in Filer        |
|                  | Manual.                                           |
+------------------+---------------------------------------------------+
| Issued 1/20/00   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 1/24/00          |                                                   |
+------------------+---------------------------------------------------+
| (65 FR 3123)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7755          | CompuServe discontinued electronic mail service.  |
+------------------+---------------------------------------------------+
| Issued 10/07/99  |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 10/16/99         |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 56430)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7684          | Rules for the first stage of EDGAR modernization  |
|                  | adopted.                                          |
+------------------+---------------------------------------------------+
| Issued 5/17/99   |                                                   |
+------------------+---------------------------------------------------+
| Effective        |                                                   |
| 6/28/99          |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 27888)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 34-40934         | Electronic filing of Form 13F made mandatory.     |
+------------------+---------------------------------------------------+
| Issued 1/12/99   |                                                   |
+------------------+---------------------------------------------------+
| Compliance date  |                                                   |
| 4/1/99           |                                                   |
+------------------+---------------------------------------------------+
| (64 FR 2834)     |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7472          | Commission will no longer accept, in paper,       |
|                  | filings required to be submitted electronically,  |
|                  | except in a hardship situation.                   |
+------------------+---------------------------------------------------+
| Issued 10/24/97  |                                                   |
+------------------+---------------------------------------------------+
| Effective 1/1/98 |                                                   |
+------------------+---------------------------------------------------+
| (62 FR 58647)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7427          | Minor and technical rule amendments, including    |
|                  | the elimination of transition rules applicable to |
|                  | the phase-in period.                              |
+------------------+---------------------------------------------------+
| Issued 7/1/97    |                                                   |
+------------------+---------------------------------------------------+
| (62 FR 36450)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-7122          | Rules and phase-in schedule made final. Final     |
|                  | phase-in lists published. Minor rule amendments   |
|                  | adopted                                           |
+------------------+---------------------------------------------------+
| Issued 12/19/94  |                                                   |
+------------------+---------------------------------------------------+
| (59 FR 67752)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-6977          | Interim rules applicable to electronic filing in  |
|                  | general, and specifically to the Division of      |
|                  | Corporation Finance filers.                       |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14628)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| IC-19284         | Interim rules specific to investment companies.   |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14848)    |                                                   |
+------------------+---------------------------------------------------+
| 35-25746         | Interim rules specific to public utility holding  |
|                  | companies.                                        |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 14999)    |                                                   |
+------------------+---------------------------------------------------+
|                  |                                                   |
+------------------+---------------------------------------------------+
| 33-6980          | Rules relating to payment of filing fees to the   |
|                  | SEC\'s lockbox in Pittsburgh, Pennsylvania.       |
+------------------+---------------------------------------------------+
| Issued 2/23/93   |                                                   |
+------------------+---------------------------------------------------+
| (58 FR 15009)    |                                                   |
+------------------+---------------------------------------------------+

# Introduction

## 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, 5.6.1).

The chapters of this volume primarily refer to the preparation of EDGAR
submissions. From this point forward, when we reference EDGARLink, we
are referencing the EDGARLink submission assembler for EDGAR.

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**

**CHAPTER 2 -- Quick Guide to EDGAR Filing**

**CHAPTER 3 -- Index to Forms**

**CHAPTER 4 -- Filing Fee Information**

**CHAPTER 5 -- Constructing Attached Documents and Document Types**

**CHAPTER 6 -- Preparing and Transmitting EDGARLink Submissions**

**CHAPTER 7 --Preparing and Transmitting Online Submissions**

**CHAPTER 8 -- Filer-Constructed XFDL/XML Submissions**

**CHAPTER 9 -- Determining the Status of your Filing**

**APPENDICES:**

**A Messages Reported by EDGAR**

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

**B Frequently Asked Questions**

Answers to some of the questions asked most frequently by EDGAR filers.

**C EDGAR Submission Templates**

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

**D Paper Forms**

Form SE Form for Submission of Paper Format Exhibits by Electronic
Filers\
Form TH Notification of Reliance on Temporary Hardship Exemption

**E Automated Conformance Rules for Template Fields**

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

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

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

### 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}
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```
-   Titles of check, dialog, and list boxes, fields, functions, options,
    processes, queries, reports, pages, tables and windows appear in
    title case:

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

-   Name field

-   Company Information query

-   Return Copy check box

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

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

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

-   "Busy" status

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

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

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

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

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

-   \<CTRL-C\>

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

```{=html}
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```
-   [Home]{.underline}

# Quick Guide to EDGAR Filing

## EDGAR Filing Process

This section is designed for the novice filer to explain the filing
process and some of the terms that we will use throughout this manual.
If you are familiar with EDGAR, then proceed to the index to find your
submission type.

A filer must use the EDGAR system when they have a filing obligation
that requires an electronic form. They can also choose to use an
electronic form for certain form types that may also be prepared in
paper format. Increasingly, fewer forms are permitted via paper filing.
All rules regarding which forms must be submitted electronically are
found in Regulation S-T, General Rules and Regulations for Electronic
Filings. A copy of this rule is available on the SEC's Public Website at
[*http://www.sec.gov/about/forms/regs-t.pdf*](http://www.sec.gov/about/forms/regs-t.pdf).

The EDGAR system is comprised of a number of large computers that
receive filings submitted by entities. An entity is one that files with
the SEC. Entities may be unique companies that make Securities Act
filings or individuals who make filings like Form 3 or 4. There are
thousands of filings submitted to the EDGAR system each day. The system
processes the filings according to rules defined by the SEC. Finally, if
the documents are public, it transmits them to parties outside the SEC.
Since there is a single internal SEC system processing these filings,
filers must follow certain rules in preparing their filings so that they
can be processed correctly.

Once you know the Code of Federal Regulations (CFR) Form
Type/Schedule/Rule that you must submit electronically as determined by
the SEC Rules, you must determine the electronic submission type. On the
EDGAR system, the submission is the envelope for all of the content you
are sending in a single transmission. The submission type may tell the
SEC and others viewing the filing something about the filing itself. For
example, a Form 15 can have submission types of 15-12B, 15-12G, and
15-15D. The different submission types are used by filers who have a
filing obligation under different sections of the act. For example, the
15-12B filer would have registered a class of securities under Section
12(b).

EDGAR filings may consist of a number of documents, both primary and
secondary. The primary document is the document that contains the
information required by the SEC for the CFR Form Type/Schedule/Rule
being submitted. Examples of the primary document include documents like
the 10-Q, 8-K, S-1, N-8A, or POS AMI. Many times filers want or need to
supplement their primary document with other documents. These are called
secondary documents. Secondary documents most commonly include cover
letters or correspondence, although correspondence documents may be sent
in as primary documents in a correspondence submission type. Sometimes
filings can also include exhibits which have a number and/or letter
designator, whose content is defined by the SEC. These exhibits can
include things like a company charter, power of attorney, or
underwriting agreements.

All primary and secondary documents must be in certain standard
electronic formats to be accepted by the EDGAR system. The EDGAR system
accepts ASCII, HTML, or XML primary documents. If you include graphics
in your HTML document, then you must also include the .jpg and .gif
files that contain your graphics. Two other document formats can be used
as unofficial copies: PDF and XBRL. You must follow all of the rules
outlined in this manual with regard to formatting these documents
regardless of the tool you use to prepare and transmit your submission.
Keep in mind that not all document formats are permitted for each tool.

### Using EDGARLink Templates

If you are using EDGARLink templates, once you have all of your
documents prepared, you can assemble your submission. Open the template
and after you select the submission type, you will be required to answer
a few questions about the filing. This data will be added to your
document content, and is commonly called the header, or supplemental
data.

There are a few questions on the main page of EDGARLink templates that
require special attention. The Live/Test radio buttons designate whether
your submission will be considered a live filing. A test filing allows
you to make sure that the submission is correct by checking all of the
assembled documents and applying host processing steps like determining
the fee and checking your security codes. For a test submission, fees
will not be deducted, the filing will not be disseminated, and your
filing will not count towards your requirement to file with the SEC.
Test filings are routinely removed from the internal system after a
short period, generally six calendar days.

The Return Copy checkbox allows you to indicate whether you want to
receive an exact copy of your filing after processing is complete.
Return copies can be retrieved from some of the EDGAR Websites.
Submission contact information may be used by the Office of Filings and
Information Services (OFIS) or the SEC divisions if there is an issue
with your filing. Including this information allows us to get in touch
with you quickly. Using the Notification section of the template, you
may add multiple e-mail addresses where you would like a notification
message sent. Using other pages on the templates, you may add secondary
documents, provide fee information, and validate your filing. You must
save your filing to your local computer.

After the filing is assembled, you can transmit it to the host system.
There are a number of mechanisms you can use for transmission when using
EDGARLink templates. The most frequently used is the Internet. A few
filers send in submissions via modems using direct dial and PPP. Some
large volume filers transmit via a dedicated telecommunications link.
For Internet and PPP transmissions, you must login to the host system to
transmit your filing. To do this you must be a registered EDGAR filer.
If you have not yet registered you will find the details on this process
in Volume I of the Filer Manual.

### EDGAR OnlineForms/XML Website

The EDGAR OnlineForms/XML Website tool is an Internet based online
application. Filers can create an Ownership form by entering primary
document data and the header data in a single session. You do not have
to worry about the differences between the types of data or how it is
translated into the resulting XML document. You must login to the EDGAR
OnlineForms/XML Website and indicate which form you would like to
complete. Answer all of the questions. All filings assembled on this
site are considered live, so please be careful as you enter information.
You will be given a number of chances to review and correct information
before you send it to the host system. Similar to EDGARLink templates,
you may include a number of e-mail addresses for filing notifications.
You may also request a return copy which provides you with an exact copy
of the submission after it has been processed. You can save the document
locally, you will not be able to retrieve the document to make
corrections. As a final step, you must transmit the submission in the
same Internet session.

### After a Submission is Filed

No matter what tool you use to transmit your submission, the EDGAR
system will provide you with an accession number after transmission. The
accession number is a unique number that identifies your submission. The
first ten digits are the CIK of the entity that logged in to submit the
filing. The next two digits define the current year. The final digits
are assigned sequentially by CIK starting with one on the first business
day of each year. It is important to use this number when reviewing the
status of your filing or consulting with OFIS or SEC divisions.

After transmitting your submission, you may check on its status, review
e-mail notifications, and examine your return copy via the Internet
using the EDGAR Websites. In addition, if requested, you will receive
messages via e-mail. The notification messages, which are identical to
those you can retrieve via the Internet, include both the status of the
submission and detailed error messages. EDGAR will either accept or
suspend your filing. Acceptance means that the filing meets all of the
host processing rules and, if live, the filing will be disseminated.
Suspended means that the filing contains serious errors that you must
correct.You can correct the errors and resubmit the filing. A suspended
filing will not be disseminated nor will fees be deducted from your
account.

When the EDGAR system has completed the processing of your submission,
if it is live and public, it will be transmitted electronically to a
number of third parties. (There are some individual documents that are
considered non-public which will not be immediately disseminated. They
may be subsequently disseminated by the SEC if they meet certain
criteria.) Dissemination can often occur within seconds of your
transmission. Private companies may post your filing on their websites
for public use of their subscribers. The filings are also posted on the
SEC's Public Website.

## Filing Checklist 

This section is a quick start guide to the filing process. It is not
intended to explain all you need to know about filing, but should get
you started in the right direction. Although the filing process is
different based on the submission type transmitted, the tools used, and
the needs of the filer, some general steps need to be followed for most
filings. They are listed in checklist form for you in Table 2-1: Filing
Checklist, and then described in detail in the following sections.

Table 2-1: Filing Checklist

+------------+----------------------------------------+----------------+
| Step       | Activity                               | Completion     |
+============+========================================+================+
| 1          | Check that you have access codes for   |                |
|            | the EDGAR system. If not, follow       |                |
|            | procedures in the EDGAR Filer Manual,  |                |
|            | Volume I, General Information, to      |                |
|            | obtain codes.                          |                |
+------------+----------------------------------------+----------------+
| 2          | Review your company data on EDGAR to   |                |
|            | determine that it is up-to-date.       |                |
|            | Details are in the EDGAR Filer Manual, |                |
|            | Volume I, General Information.         |                |
|            |                                        |                |
|            | **Note:** This data is used in         |                |
|            | creating header data in some filings   |                |
|            | and filing data in other types of      |                |
|            | filings. It is your responsibility to  |                |
|            | your company information current.      |                |
+------------+----------------------------------------+----------------+
| 3          | Determine the submission type you need |                |
|            | to file and then find it in the        |                |
|            | indexes in Chapter 3, Index to Forms.  |                |
+------------+----------------------------------------+----------------+
| 4          | If your filing requires a fee, ensure  |                |
|            | that the funds are available in your   |                |
|            | account. See Chapter 4, Filing Fee     |                |
|            | Information.                           |                |
+------------+----------------------------------------+----------------+
| 5          | Create documents that will be attached |                |
|            | to the submission. See Chapter 5,      |                |
|            | Constructing Attached Documents and    |                |
|            | Document Types.                        |                |
|            |                                        |                |
|            | **Note:** If you are using the EDGAR   |                |
|            | OnlineForms/XML Website, you do not    |                |
|            | need to create the primary document.   |                |
+------------+----------------------------------------+----------------+
| 6          | Download and/or install the tool you   |                |
|            | will need to assemble the submission.  |                |
|            | (Note you do not need to perform this  |                |
|            | step for OnlineForms.) See Section 6.2 |                |
|            | Installation for EDGARLink.            |                |
+------------+----------------------------------------+----------------+
| 7          | Use the tool to create or assemble the |                |
|            | submission. (Note you do not need to   |                |
|            | perform this step for OnlineForms.)    |                |
|            | See Sections 6.3 Preparing Your        |                |
|            | EDGARLink Submission through 6.5       |                |
|            | Saving Your Submission for EDGARLink.  |                |
|            |                                        |                |
|            | REMEMBER TO ALWAYS VALIDATE YOUR       |                |
|            | SUBMISSION!                            |                |
+------------+----------------------------------------+----------------+
| O          | Access the EDGAR OnlineForms/XML       |                |
| nlineForms | Website and enter your form data. See  |                |
|            | Chapter 7 for details. Transmit after  |                |
| 6 & 7      | data entry and verification. Skip to   |                |
|            | step 11.                               |                |
+------------+----------------------------------------+----------------+
| 8          | Transmit a test submission to the      |                |
|            | EDGAR system. See Section 6.6.5, Test  |                |
|            | Submissions for EDGARLink.             |                |
+------------+----------------------------------------+----------------+
| 9          | Review your acceptance/suspense        |                |
|            | message or return copy to determine if |                |
|            | changes are required. See Section 9.5, |                |
|            | Submission Information for             |                |
|            | instructions.                          |                |
+------------+----------------------------------------+----------------+
| 10         | Transmit a live submission to the      |                |
|            | EDGAR system. Make sure that a live    |                |
|            | file is created by having the live     |                |
|            | button clicked. See Section 6.6        |                |
|            | Transmissions to EDGAR for EDGARLink.  |                |
+------------+----------------------------------------+----------------+
| 11         | Review your acceptance/suspense        |                |
|            | message. If necessary, correct errors  |                |
|            | and file again. See Section 9.5,       |                |
|            | Submission Information for             |                |
|            | instructions on reviewing your         |                |
|            | acceptance/suspense message.           |                |
+------------+----------------------------------------+----------------+

## General Information for Filers

### Hours of Operation

EDGAR accepts filings and changes to company information 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.

### Introduction to Web Browsers

The EDGAR system uses web-based technology to make submitting filings
easier and faster. Web browsers read code called Hypertext Mark-up
Language (HTML). Many people have become familiar with HTML since they
have used the Internet. We use a browser as an integral part of EDGAR,
providing our interface to the EDGAR Filing Website.

### Browser Differences

There are two industry standard browsers currently in use today:
Netscape Navigator and Microsoft Internet Explorer (IE). We recommend
that you use Netscape version 5.0 or later, or Internet Explorer version
5.0 or later. The EDGAR Filing Website does not support Netscape version
6.0. Both browsers comply with Secure Socket Layer (SSL) communications
that you will use to reach the EDGAR Filing Website, and are easy to
obtain. Which browser you use is a personal preference. This section
covers 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 buttons for performing other functions such as
printing and saving. The largest difference between the two browsers is
button appearances and where to update 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 do not
necessarily help you navigate EDGAR. For the purposes of logging into
EDGAR, downloading files, submitting filings and company queries, or
updating company information, these buttons do not apply. Some of the
functions you can use are Bookmark, to mark the EDGAR Login page for
easy accessibility; Back, to correct, add, or remove criteria from a
query; and Security, to turn on or off your security functions.

### Accessing EDGAR

To access EDGAR, a you must have EDGAR access codes. New filers and
filers who want to file in another capacity (e.g., filing agent or
training agent) must use Form ID to apply for EDGAR access codes. The
Form ID must be filed electronically through the EDGAR Filer Management
Website and an accompanying manually signed and notarized authentication
document must be faxed to the Commission. If we do not receive your fax,
we cannot accept your application. Details of this process are covered
in other sections of this manual. Once you have obtained your access
codes, you will be ready to login to EDGAR, download submission
templates, transmit submissions, run company queries, update your
company information, or change your password or CCC (CIK Confirmation
Code).

### Getting Help with EDGAR

For general filing and technical information or help, 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 can reach them at (202) 551-8900 for help.

## EDGAR Gateway and Websites

The SEC maintains a number of websites and URLs to support the filing
process. As we have developed more sites and URLs, it has become more
complicated for filers to find the correct location for any single
activity. To alleviate this problem, we developed the EDGAR Gateway to
act as an interface between all EDGAR websites and URLs. By choosing the
link that describes what you want to do, you can connect to the correct
resource to accomplish your task. You can reach the EDGAR Gateway by
using the following URL:

[http://www.portal.edgarfiling.sec.gov](http://www.portal.edgarfiling.sec.gov/)

You can use links on this URL to access the websites or URLs. If you
only remember one EDGAR website, this is the one to remember. The other
EDGAR websites and/or URLs as well as their uses are as follows:

  ------------------------------------------------------------------------------------------------------------------------------------------------------------------
  [URL]{.underline}                                                                                                                [Name]{.underline}   
  --------------------------------------------------------------------------------------------- ---------------------------------- -------------------- ------------
  [https://www.edgarfiling.sec.gov](https://www.edgarfiling.sec.gov/)                                                              EDGAR Filing Website 

                                                                                                Transmit EDGARLink Templates                            

                                                                                                Transmit XFDL Filer-Constructed                         
                                                                                                Forms                                                   

                                                                                                Updates of Entity Information                           

                                                                                                Filing Status and Email                                 
                                                                                                Notifications                                           

                                                                                                Return Copy Retrieval                                   

                                                                                                Download EDGARLink Application                          

                                                                                                Download EDGARLink templates and                        
                                                                                                fee rate table                                          

  [https://www.onlineforms.edgarfiling.sec.gov](https://www.onlineforms.edgarfiling.sec.gov/)                                      EDGAR                
                                                                                                                                   OnlineForms/XML      
                                                                                                                                   Website              

                                                                                                Prepare and transmit Ownership                          
                                                                                                filings                                                 

                                                                                                Transmit XML Filer-Constructed                          
                                                                                                Submissions                                             

                                                                                                Updates of Entity Information                           

                                                                                                Filing Status and Email                                 
                                                                                                Notifications                                           

                                                                                                Return Copy Retrieval                                   

  <https://www.filermanagement.edgarfiling.sec.gov/>                                                                               EDGAR Filer          
                                                                                                                                   Management Website   

                                                                                                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                                               

                                                                                                Download the Filer Manual                               

  [http://www.edgarcompany.sec.gov](http://www.edgarcompany.sec.gov/)                                                              EDGAR Company        
                                                                                                                                   Database             

                                                                                                Public Access to company                                
                                                                                                information                                             

  [http://www.sec.gov](http://www.sec.gov/)                                                                                        SEC's Public Website 

                                                                                                Access to filings                                       

                                                                                                Information on Existing Rules                           

                                                                                                Information on Proposed Rules                           

                                                                                                Download the Filer Manual                               

                                                                                                Frequently Asked Questions                              

                                                                                                Download Filer-Constructed                              
                                                                                                Technical                                               

                                                                                                Specifications                                          
  ------------------------------------------------------------------------------------------------------------------------------------------------------------------

Please note that there may be more than one URL or website to help you
with a single task. For example, there are two URLs where you can change
entity data and download the Filer Manual. Please be very careful in
linking to the websites. Some are preceded by https: and you will not be
allowed access to a secure site without this designator. You should use
the Favorites feature built into Internet Explorer to store the URLs for
the sites you use frequently.

# Index to Forms

As a filer, you will first need to determine whether you must meet your
filing obligation via EDGAR. The SEC Rules, particularly Regulation S-T,
General Rules and Regulations for Electronic Filings, outline which
filings are mandated as electronic. This means that they must be filed
on EDGAR unless there is a case for Temporary or Permanent Hardship.
(The rules for each form and hardship exemptions may differ, so please
see the regulation for specific information.) Once you determine the
form you need to file is electronic, then you need to identify the
submission type to use. For each submission type, there are specific
tools that you can use.

As the EDGAR system has evolved using new technologies, tools have been
added, changed, and sometimes updated. There is no longer a single tool
for preparing an EDGAR submission. Your guide to the tools is this
index. The first index allows you to lookup EDGAR electronic submission
types easily if all you know is the submission form type. Included in
the last two columns is detailed information about the tools that are
used to create and/or assemble the filing. The second index is easiest
to use if you are more comfortable looking up your submission type by
Act.

Before using the indexes, it is important to understand the difference
between the Code of Federal Regulations (CFR) Form/Schedule/Rule column
reference and the EDGAR Submission Type column. The index entries under
the CFR Form/Schedule/Rule column refer to the titles of the actual
Form, Schedule or Rule named in the CFR. The Submission Type refers to
Form variations filers use on the electronic filing system to fulfill
their filing obligation. For example, the paper Form 15 is implemented
on EDGAR as a number of different submission types including: 15-12B,
15-12G, and 15-15D. The last three digits represent the sections of the
34 Act under which the filer is registered.

Using either Index, find the submission type, check that the description
of the form matches your understanding of the purpose of the form, and
identify the tool or template that should be used to create the form.
The options in this column are EDGARLink and the corresponding
templates, and OnlineForms. There is a section in this manual describing
in detail each of these tools. Chapter 6 Preparing and Transmitting
EDGARLink Submissions describes EDGARLink and Chapter 7 Preparing and
Transmitting Online Submissions describes the EDGAR OnlineForms/XML
Website. The column entitled Filer-Constructed Technical Specifications
should only be used by filers who want to create their submissions
without the use of EDGAR tools. These Technical Specifications are
available on the SEC's Public Website. The Technical Specifications are
delivered separately and are not part of the Filer Manual.

**Note:** In Section 3.1, for simplicity we include both the initial
form and the associated amendment in the Submission Type column.

## Alpha/Numeric

  ----------------------------------------------------------------------------------
  Submission Type Description                      Tool/         Filer-Constructed
                                                   Template      Form Spec.
                                                   Number        
  --------------- -------------------------------- ------------- -------------------
  10-12B,         Initial general form for         EDGARLink     XFDL Technical
  10-12B/A        registration of a class of       Template 3    Specification
                  securities pursuant to section                 
                  12(b)                                          

  10-12G,         Initial general form for         EDGARLink     XFDL Technical
  10-12G/A        registration of a class of       Template 3    Specification
                  securities pursuant to section                 
                  12(g)                                          

  10-K, 10-K/A    Annual report pursuant to        EDGARLink     XFDL Technical
                  section 13 and 15(d)             Template 3    Specification

  10KSB, 10KSB/A  Optional form for annual and     EDGARLink     XFDL Technical
                  transition reports of small      Template 3    Specification
                  business issuers under section                 
                  13 or 15(d)                                    

  10-KT, 10-KT/A  Transition report pursuant to    EDGARLink     XFDL Technical
                  Rule 13a-10 or 15d-10            Template 3    Specification

  10-Q, 10-Q/A    Quarterly report pursuant to     EDGARLink     XFDL Technical
                  sections 13 or 15(d)             Template 3    Specification

  10QSB, 10QSB/A  Optional form for quarterly and  EDGARLink     XFDL Technical
                  transition reports of small      Template 3    Specification
                  business issuers under section                 
                  13 or 15(d)                                    

  10-QT, 10-QT/A  Transition report pursuant to    EDGARLink     XFDL Technical
                  Rule 13a-10 or 15d-10            Template 3    Specification

  10SB12B,        Form for initial registration of EDGARLink     XFDL Technical
  10SB12B/A       a class of securities for small  Template 3    Specification
                  business issuers pursuant to                   
                  section 12(b)                                  

  10SB12G,        Form for initial registration of EDGARLink     XFDL Technical
  10SB12G/A       a class of securities for small  Template 3    Specification
                  business issuers pursuant to                   
                  section 12(g)                                  

  11-K, 11-K/A    Annual report of employee stock  EDGARLink     XFDL Technical
                  purchase, savings and similar    Template 3    Specification
                  plans                                          

  11-KT, 11-KT/A  Transition report pursuant to    EDGARLink     XFDL Technical
                  rule 13a-10 or 15d-10            Template 3    Specification

  13F-HR,         Initial Quarterly Form 13F       EDGARLink     XFDL Technical
  13F-HR/A        Holdings report filed by         Template 3    Specification
                  institutional managers                         

  13F-NT,         Initial Quarterly Form 13F       EDGARLink     XFDL Technical
  13F-NT/A        Notice Report filed by           Template 3    Specification
                  institutional managers                         

  144, 144/A      Filing for proposed sale of      EDGARLink     XFDL Technical
                  securities under Rule 144        Template 2    Specification

  15-12B,         Notice of termination of         EDGARLink     XFDL Technical
  15-12B/A        registration of a class of       Template 3    Specification
                  securities under Section 12(b)                 

  15-12G,         Notice of termination of         EDGARLink     XFDL Technical
  15-12G/A        registration of a class of       Template 3    Specification
                  securities under Section 12(g)                 

  15-15D,         Notice of suspension of duty to  EDGARLink     XFDL Technical
  15-15D/A        file reports pursuant to Section Template 3    Specification
                  13 and 15(d) of the Act                        

  18-12B,         Form for initial registration of EDGARLink     XFDL Technical
  18-12B/A        securities of foreign            Template 3    Specification
                  governments or political                       
                  subdivisions pursuant to section               
                  12(b)                                          

  18-12G,         Form for initial registration of EDGARLink     XFDL Technical
  18-12G/A        securities of foreign            Template 3    Specification
                  governments or political                       
                  subdivisions thereof pursuant to               
                  section 12(g)                                  

  18-K, 18-K/A    Annual report for foreign        EDGARLink     XFDL Technical
                  governments and political        Template 3    Specification
                  subdivisions                                   

  20-F, 20-F/A    Annual and transition report of  EDGARLink     XFDL Technical
                  foreign private issuers pursuant Template 3    Specification
                  to sections 13 or 15(d)                        

  20FR12B,        Form for initial registration of EDGARLink     XFDL Technical
  20FR12B/A       a class of securities of foreign Template 3    Specification
                  private issuers pursuant to                    
                  section 12(b)                                  

  20FR12G,        Form for initial registration of EDGARLink     XFDL Technical
  20FR12G/A       a class of securities of foreign Template 3    Specification
                  private issuers pursuant to                    
                  section 12(g)                                  

  24F-2NT,        Rule 24F-2 notice filed on Form  EDGARLink     XFDL Technical
  24F-2NT /A      24F-2                            Template 1    Specification

  25, 25/A        Notification filed by issuer to  EDGARLink     XFDL Technical
                  voluntarily withdraw a class of  Template 3    Specification
                  securities from listing and                    
                  registration on a national                     
                  securities exchange                            

  25-NSE,         Notification filed by national   Not yet       Not yet available
  25-NSE/A        security exchange to report the  available     
                  removal from listing and                       
                  registration of matured,                       
                  redeemed or retired securities                 

  3, 3/A          Initial statement of beneficial  OnlineForms   XML, Ver. 87
                  ownership of securities                        

  305B2, 305B2/A  Application for designation of a EDGARLink     XFDL Technical
                  new trustee under the Trust      Template 3    Specification
                  Indenture Act                                  

  35-APP,         Statement concerning proposed    EDGARLink     XFDL Technical
  35-APP/A        transaction for which no form of Template 3    Specification
                  application is prescribed filed                
                  pursuant to Rule 20(e)                         

  35-CERT,        Certificate concerning terms and EDGARLink     XFDL Technical
  35-CERT/A       conditions filed pursuant to     Template 3    Specification
                  Rule 24                                        

  4, 4/A          Statement of changes in          OnlineForms   XML, Ver. 87
                  beneficial ownership of                        
                  securities                                     

  40-17F1,        Initial certificate of           EDGARLink     XFDL Technical
  40-17F1/A       accounting of securities and     Template 2    Specification
                  similar investments in the                     
                  custody of management investment               
                  companies filed pursuant to Rule               
                  17f-1 of the Investment Company                
                  Act of 1940 filed on Form                      
                  N-17F-1                                        

  40-17F2,        Initial certificate of           EDGARLink     XFDL Technical
  40-17F2/A       accounting of securities and     Template 2    Specification
                  similar investments in the                     
                  custody of management investment               
                  companies filed pursuant to Rule               
                  17f-2 of the Investment Company                
                  Act of 1940 filed on Form                      
                  N-17F-2                                        

  40-17G,         Fidelity bond filed pursuant to  EDGARLink     XFDL Technical
  40-17G/A        Rule 17g-1(g)(1) of the          Template 2    Specification
                  Investment Company Act of 1940                 

  40-17GCS,       Filings of claim or settlement   EDGARLink     XFDL Technical
  40-17GCS/A      pursuant to rule 17g-1(g)(1)(2)  Template 2    Specification
                  or (3) of the Investment Company               
                  Act of 1940                                    

  40-24B2,        Filing of sales literature       EDGARLink     XFDL Technical
  40-24B2/A       pursuant to Rule 24b-2 under the Template 2    Specification
                  Investment Company Act of 1940                 

  40-33, 40-33/A  Copies of all stockholder        EDGARLink     XFDL Technical
                  derivative actions filed with a  Template 2    Specification
                  court against an investment                    
                  company or an affiliate thereof                
                  pursuant to Section 33 of the                  
                  Investment Company Act of 1940                 

  40-33, 40-33/A  Copies of all stockholder        EDGARLink     XFDL Technical
                  derivative actions filed with a  Template 2    Specification
                  court against an investment                    
                  company or an affiliate thereof                
                  pursuant to Section 33 of the                  
                  Investment Company Act of 1940                 

  40-8B25         Document or report               EDGARLink     XFDL Technical
                                                   Template 2    Specification

  40-8F-2,        Initial application for          EDGARLink     XFDL Technical
  40-8F-2/A       deregistration pursuant to       Template 2    Specification
                  Investment Company Act Rule 0-2                

  40-F, 40-F/A    Annual reports filed by certain  EDGARLink     XFDL Technical
                  Canadian issuers pursuant to     Template 3    Specification
                  Section 15(d) and Rule 15d-4                   

  40FR12B,        Registration of a class of       EDGARLink     XFDL Technical
  40FR12B/A       securities of certain Canadian   Template 3    Specification
                  issuers pursuant to Section                    
                  12(b) of the 1934 Act                          

  40FR12G,        Registration of a class of       EDGARLink     XFDL Technical
  40FR12G/A       securities of certain Canadian   Template 3    Specification
                  issuers pursuant to Section                    
                  12(g) of the 1934 Act                          

  424A            Prospectus filed pursuant to     EDGARLink     XFDL Technical
                  Rule 424(a)                      Template 3    Specification

  424B1           Prospectus filed pursuant to     EDGARLink     XFDL Technical
                  Rule 424(b)(1)                   Template 3    Specification

  424B2           Prospectus filed pursuant to     EDGARLink     XFDL Technical
                  Rule 424(b)(2)                   Template 3    Specification

  424B3           Prospectus filed pursuant to     EDGARLink     XFDL Technical
                  Rule 424(b)(3)                   Template 3    Specification

  424B4           Prospectus filed pursuant to     EDGARLink     XFDL Technical
                  Rule 424(b)(4)                   Template 3    Specification

  424B5           Prospectus filed pursuant to     EDGARLink     XFDL Technical
                  Rule 424(b)(5)                   Template 3    Specification

  424B7           Prospectus filed pursuant to     EDGARLink     XFDL Technical
                  Rule 424(b)(7)                   Template 3    Specification

  425             Filing under Securities Act Rule EDGARLink     XFDL Technical
                  425 of certain prospectuses and  Template 2    Specification
                  communications in connection                   
                  with business combination                      
                  transactions                                   

  45B-3, 45B-3/A  Transitional statement           EDGARLink     XFDL Technical
                  concerning extensions of credit  Template 2    Specification
                  filed pursuant to Rule 45(b)(3)                

  485APOS         Post-effective amendment filed   EDGARLink     XFDL Technical
                  pursuant to Securities Act Rule  Template 3    Specification
                  485(a) (this filing cannot be                  
                  submitted as a 1940 Act only                   
                  filing)                                        

  485BPOS         Post-effective amendment filed   EDGARLink     XFDL Technical
                  pursuant to Securities Act Rule  Template 3    Specification
                  485(b) (this filing cannot be                  
                  submitted as a 1940 Act only                   
                  filing)                                        

  485BXT          Post-effective amendment filed   EDGARLink     XFDL Technical
                  pursuant to Securities Act Rule  Template 3    Specification
                  485(b)(1)(iii) to designate a                  
                  new effective date for a                       
                  post-effective amendment                       
                  previously filed pursuant to                   
                  Securities Act Rule 485(a) (this               
                  filing cannot be submitted as a                
                  1940 Act only filing)                          

  486APOS         Post-effective amendment to      EDGARLink     XFDL Technical
                  filing filed pursuant to         Template 3    Specification
                  Securities Act Rule 486(a)                     

  486BPOS         Post-effective amendment to      EDGARLink     XFDL Technical
                  filing filed pursuant to         Template 3    Specification
                  Securities Act Rule 486(b)                     

  487             Pre-effective pricing amendment  EDGARLink     XFDL Technical
                  filed pursuant to Securities Act Template 1    Specification
                  Rule 487                                       

  497             Definitive materials filed under EDGARLink     XFDL Technical
                  paragraph (a), (b), (c), (d),    Template 3    Specification
                  (e) or (f) of Securities Act                   
                  Rule 497                                       

  497AD           Filing by certain investment     EDGARLink     XFDL Technical
                  companies of Securities Act Rule Template 3    Specification
                  482 advertising in accordance                  
                  with Securities Act Rule 497 and               
                  the Note to Rule 482(c)                        

  497H2           Filings made pursuant to Rule    EDGARLink     XFDL Technical
                  497(h)(2)                        Template 3    Specification

  497J            Certification of no change in    EDGARLink     XFDL Technical
                  definitive materials under       Template 3    Specification
                  paragraph (j) of Securities Act                
                  Rule 497                                       

  497K1           Profiles for certain open-end    EDGARLink     XFDL Technical
                  management investment companies  Template 3    Specification
                  filed pursuant to Securities Act               
                  Rule 497(k)(1)(i)                              

  497K2           Profiles for certain open-end    EDGARLink     XFDL Technical
                  management investment companies  Template 3    Specification
                  filed pursuant to Securities Act               
                  Rule 497(k)(1)(ii)                             

  497K3A          Profiles for certain open-end    EDGARLink     XFDL Technical
                  management investment companies  Template 3    Specification
                  filed pursuant to Securities Act               
                  Rule 497(k)(1)(iii)(A)                         

  497K3B          Profiles for certain open-end    EDGARLink     XFDL Technical
                  management investment companies  Template 3    Specification
                  filed pursuant to Securities Act               
                  Rule 497(k)(1)(iii)(B)                         

  5, 5/A          Annual statement of changes in   OnlineForms   XML, Ver. 87
                  beneficial ownership of                        
                  securities                                     

  6-K, 6-K/A      Current report of foreign issuer EDGARLink     XFDL Technical
                  pursuant to Rules 13a-16 and     Template 3    Specification
                  15d-16Amendments                               

  8-A12B,         Form for the registration /      EDGARLink     XFDL Technical
  8-A12B/A        listing of a class of securities Template 3    Specification
                  on a national securities                       
                  exchange pursuant to section                   
                  12(b)                                          

  8-A12G,         Form for registration of a class EDGARLink     XFDL Technical
  8-A12G/A        of securities pursuant to        Template 3    Specification
                  section 12(g)                                  

  8-K, 8-K/A      Current report filing            EDGARLink     XFDL Technical
                                                   Template 3    Specification

  8-K12B,         Notification that a class of     EDGARLink     XFDL Technical
  8-K12B/A        securities of successor issuer   Template 3    Specification
                  is deemed to be registered                     
                  pursuant to section 12(b)                      

  8-K12G3,        Notification that a class of     EDGARLink     XFDL Technical
  8-K12G3/A       securities of successor issuer   Template 3    Specification
                  is deemed to be registered                     
                  pursuant to section 12(g)                      

  8-K15D5,        Notification of assumption of    EDGARLink     XFDL Technical
  8-K15D5/A       duty to report by successor      Template 3    Specification
                  issue under section 15(d)                      

  ANNLRPT,        Periodic Development Bank        EDGARLink     XFDL Technical
  ANNLRPT/A       filing, submitted annually       Template 2    Specification

  ARS, ARS/A      Annual report to security        EDGARLink     XFDL Technical
                  holders                          Template 3    Specification

  AW              Withdrawal of amendment to a     EDGARLink     XFDL Technical
                  registration statement filed     Template 3    Specification
                  under the Securities Act                       

  AW WD           Withdrawal of a request for      EDGARLink     XFDL Technical
                  withdrawal of an amendment to a  Template 1    Specification
                  registration statement                         

  CB, CB/A        Notification form filed in       EDGARLink     XFDL Technical
                  connection with certain tender   Template 2    Specification
                  offers, business combinations                  
                  and rights offerings, in which                 
                  the subject company is a foreign               
                  private issuer of which less                   
                  than 10% of its securities are                 
                  held by U.S. persons                           

  CORRESP         A correspondence can be sent as  EDGARLink     XFDL Technical
                  a document with another          Template 4    Specification
                  submission type or can be sent                 
                  as a separate submission.                      

  DEF 14A         Definitive proxy statements      EDGARLink     XFDL Technical
                                                   Template 2    Specification

  DEF 14C         Definitive information           EDGARLink     XFDL Technical
                  statements                       Template 2    Specification

  DEFA14C         Definitive additional            EDGARLink     XFDL Technical
                  information statement materials  Template 2    Specification
                  including Rule 14(a)(12)                       
                  material                                       

  DEFC14A         Definitive proxy statement in    EDGARLink     XFDL Technical
                  connection with contested        Template 2    Specification
                  solicitations                                  

  DEFC14C         Definitive information           EDGARLink     XFDL Technical
                  statement - contested            Template 2    Specification
                  solicitations                                  

  DEFM14A         Definitive proxy statement       EDGARLink     XFDL Technical
                  relating to merger or            Template 2    Specification
                  acquisition                                    

  DEFM14C         Definitive information statement EDGARLink     XFDL Technical
                  relating to merger or            Template 2    Specification
                  acquisition                                    

  DEFN14A         Definitive proxy statement filed EDGARLink     XFDL Technical
                  by non management                Template 2    Specification

  DEFR14A         Definitive revised proxy         EDGARLink     XFDL Technical
                  soliciting materials             Template 2    Specification

  DEFR14C         Definitive revised information   EDGARLink     XFDL Technical
                  statement materials              Template 2    Specification

  DEL AM          Separately filed delaying        EDGARLink     XFDL Technical
                  amendment under Securities Act   Template 3    Specification
                  Rule 473 to delay effectiveness                
                  of a 1933 Act registration                     
                  statement                                      

  DFAN14A         Definitive additional proxy      EDGARLink     XFDL Technical
                  soliciting materials filed by    Template 2    Specification
                  non-management including Rule                  
                  14(a)(12) material                             

  DFRN14A         Revised definitive proxy         EDGARLink     XFDL Technical
                  statement filed by               Template 2    Specification
                  non-management                                 

  DSTRBRPT,       Distribution of primary          EDGARLink     XFDL Technical
  DSTRBRPT/A      obligations Development Bank     Template 2    Specification
                  report                                         

  F-1, F-1/A      Registration statement for       EDGARLink     XFDL Technical
                  securities of certain foreign    Template 1    Specification
                  private issuers                                

  F-10, F-10/A    Registration statement for       EDGARLink     XFDL Technical
                  securities of certain Canadian   Template 1    Specification
                  issuers under the Securities Act               
                  of 1933                                        

  F-10EF          Auto effective registration      EDGARLink     XFDL Technical
                  statement for securities of      Template 1    Specification
                  certain Canadian issuers under                 
                  the Securities Act of 1933                     

  F-10POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-10EF registration              Template 1    Specification

  F-1MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form F-1                              

  F-2, F-2/A      Registration statement for       EDGARLink     XFDL Technical
                  securities of certain foreign    Template 1    Specification
                  private issuers                                

  F-2D            Registration statement of        EDGARLink     XFDL Technical
                  securities of certain foreign    Template 1    Specification
                  private issuers issued under                   
                  dividend or interest                           
                  re-investment plans                            

  F-2DPOS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-2D registration                Template 1    Specification

  F-2MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form F 2                              

  F-3, F-3/A      Registration statement for       EDGARLink     XFDL Technical
                  specified transactions by        Template 1    Specification
                  certain foreign private issuers                

  F-3D            Registration statement for       EDGARLink     XFDL Technical
                  dividend or interest             Template 1    Specification
                  reinvestment plan securities of                
                  foreign private issuers                        

  F-3DPOS         Post-Effective amendment to a    EDGARLink     XFDL Technical
                  F-3D registration                Template 1    Specification

  F-3MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form F 3                              

  F-4 POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-4 registration                 Template 1    Specification

  F-4, F-4/A      Registration statement for       EDGARLink     XFDL Technical
                  securities issued by foreign     Template 1    Specification
                  private issuers in certain                     
                  business combination                           
                  transactions                                   

  F-4EF, F-4EF/A  Auto effective registration      EDGARLink     XFDL Technical
                  statement for securities by      Template 1    Specification
                  certain foreign private issuers                
                  in connection with certain                     
                  business combination                           
                  transactions                                   

  F-4MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form F 4                              

  F-6 POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-6EF registration               Template 1    Specification

  F-6, F-6/A      Registration statement for       EDGARLink     XFDL Technical
                  American Depositary Receipts     Template 1    Specification
                  representing securities of                     
                  certain foreign private issuers                

  F-6EF           Auto effective registration      EDGARLink     XFDL Technical
                  statement for American           Template 1    Specification
                  Depositary Receipts representing               
                  securities of certain foreign                  
                  private issuers                                

  F-7 POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-7 registration                 Template 1    Specification

  F-7, F-7/A      Registration statement for       EDGARLink     XFDL Technical
                  securities of certain Canadian   Template 1    Specification
                  issuers offered for cash upon                  
                  the exercise of rights granted                 
                  to existing security holders                   
                  under the Securities Act of 1933               

  F-8 POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-8 registration                 Template 1    Specification

  F-8, F-8/A      Registration statement for       EDGARLink     XFDL Technical
                  securities of certain Canadian   Template 1    Specification
                  issuers to be issued in exchange               
                  offers or a business combination               
                  under the Securities Act of 1933               

  F-80, F-80/A    Registration of securities of    EDGARLink     XFDL Technical
                  certain Canadian issuers to be   Template 1    Specification
                  issued in exchange offers or a                 
                  business combination under the                 
                  Securities Act of 1933                         

  F-80POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-80 registration                Template 1    Specification

  F-9 POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  F-9EF registration               Template 1    Specification

  F-9, F-9/A      Registration of securities of    EDGARLink     XFDL Technical
                  certain investment grade debt or Template 1    Specification
                  investment grade preferred                     
                  securities of certain Canadian                 
                  issuers under the Securities Act               
                  of 1933                                        

  F-9EF           Auto effective registration of   EDGARLink     XFDL Technical
                  securities of certain investment Template 1    Specification
                  grade debt or investment grade                 
                  preferred securities of certain                
                  Canadian issuers under the                     
                  Securities Act of 1933                         

  F-N, F-N/A      Notification of the appointment  EDGARLink     XFDL Technical
                  of an agent for service by       Template 2    Specification
                  certain foreign institutions                   

  F-X, F-X/A      For appointment of agent for     EDGARLink     XFDL Technical
                  service of process by issuers    Template 2    Specification
                  registering securities                         

  N-1, N-1/A      Initial registration statement   EDGARLink     XFDL Technical
                  filed on Form N-1 for open-end   Template 1    Specification
                  management investment companies.               

  N-14 8C, N-14   Initial registration statement   EDGARLink     XFDL Technical
  8C/A            filed on Form N-14 by closed-end Template 1    Specification
                  investment company (business                   
                  combinations)                                  

  N-14, N-14/A    Initial registration statement   EDGARLink     XFDL Technical
                  filed on Form N-14 for open-end  Template 1    Specification
                  investment company (business                   
                  combinations)                                  

  N-14AE,         Initial registration statement   EDGARLink     XFDL Technical
  N-14AE/A        field on Form N-14 by open-end   Template 1    Specification
                  investment company with                        
                  automatic effectiveness under                  
                  Rule 488 (business combinations)               

  N-14MEF         A new registration statement     EDGARLink     XFDL Technical
                  filed on Form N-14 by closed end Template 1    Specification
                  investment companies filed under               
                  Securities Act Rule 462(b) of up               
                  to an additional 20% of                        
                  securities for an offering that                
                  was registered on Form N-14                    

  N-18F1,         Initial notification of election EDGARLink     XFDL Technical
  N-18F1/A        pursuant to Rule 18f-1 filed on  Template 2    Specification
                  Form N-18F-1                                   

  N-1A, N-1A/A    Initial registration statement   EDGARLink     XFDL Technical
                  filed on Form N-1A for open-end  Template 1    Specification
                  management investment companies                

  N-2, N-2/A      Initial filing of a registration EDGARLink     XFDL Technical
                  statement on Form N-2 for        Template 1    Specification
                  closed-end investment companies.               

  N-23C-2,        Notice by closed-end investment  EDGARLink     XFDL Technical
  N-23C-2/A       companies of intention to call   Template 2    Specification
                  or redeem their own securities                 
                  under Investment Company Act                   
                  Rule 23c-2                                     

  N-23C3A,        Notification of periodic         EDGARLink     XFDL Technical
  N-23C3A/A       repurchase offer Filed pursuant  Template 2    Specification
                  to Rule 23c-3(b) only                          

  N-23C3B,        Filing pursuant to Rule 23c-3(c) EDGARLink     XFDL Technical
  N-23C3B/A       only on Form N-23C-3             Template 2    Specification

  N-23C3C,        Filing pursuant to Rule 23c-3(b) EDGARLink     XFDL Technical
  N-23C3C/A       and (c) on Form N-23C-3          Template 2    Specification

  N-27D-1,        Accounting for segregated trust  EDGARLink     XFDL Technical
  N-27D-1/A       accounts on Form N-27D-1         Template 2    Specification

  N-2MEF          A new registration statement on  EDGARLink     XFDL Technical
                  Form N-2 filed under Securities  Template 1    Specification
                  Act Rule 462(b) by closed-end                  
                  investment companies of up to an               
                  additional 20% of securities for               
                  an offering that was registered                
                  on Form N-2                                    

  N-3, N-3/A      Initial registration statement   EDGARLink     XFDL Technical
                  on Form N-3 for separate         Template 1    Specification
                  accounts (management investment                
                  companies)                                     

  N-30B-2         Periodic and interim reports     EDGARLink     XFDL Technical
                  mailed to investment company     Template 3    Specification
                  shareholders (other than annual                
                  and semi-annual reports mailed                 
                  to shareholders pursuant to Rule               
                  30e-1)                                         

  N-30D, N-30D/A  Initial annual and semi-annual   EDGARLink     XFDL Technical
                  reports mailed to investment     Template 3    Specification
                  company shareholders pursuant to               
                  Rule 30e-1 (other than those                   
                  required to be submitted as part               
                  of Form N-CSR)                                 

  N-4, N-4/A      Initial registration statement   EDGARLink     XFDL Technical
                  on Form N-4 for separate         Template 1    Specification
                  accounts (unit investment                      
                  trusts)                                        

  N-5, N-5/A      Registration statement for small EDGARLink     XFDL Technical
                  business investment companies    Template 1    Specification

  N-54A, N-54A/A  Notification of election by      EDGARLink     XFDL Technical
                  business development companies   Template 2    Specification
                  filed on Form N-54A                            

  N-54C, N-54C/A  Notification of withdrawal by    EDGARLink     XFDL Technical
                  business development companies   Template 2    Specification
                  filed on Form N-54C                            

  N-6, N-6/A      Registration statement for       EDGARLink     XFDL Technical
                  separate accounts (unit          Template 1    Specification
                  investment trusts)                             

  N-6F, N-6F/A    Notice of intent by business     EDGARLink     XFDL Technical
                  development companies to elect   Template 2    Specification
                  to be subject to Sections 55                   
                  through 65 of the 1940 Act filed               
                  on Form N-6F                                   

  N-8A, N-8A/A    Initial notification of          EDGARLink     XFDL Technical
                  registration under section 8(a)  Template 2    Specification
                  filed on Form N-8A                             

  N-8B-2,         Initial registration statement   EDGARLink     XFDL Technical
  N-8B-2/A        for unit investment trusts filed Template 2    Specification
                  on Form N-8B-2                                 

  N-8B-3,         Initial registration statement   EDGARLink     XFDL Technical
  N-8B-3/A        for periodic payment plans filed Template 2    Specification
                  on Form N-8B-3                                 

  N-8B-4,         Initial registration statement   EDGARLink     XFDL Technical
  N-8B-4/A        for face-amount certificate      Template 2    Specification
                  companies filed on Form N-8B-4                 

  N-8F, N-8F/A    Application for deregistration   EDGARLink     XFDL Technical
                  made on Form N-8F                Template 2    Specification

  N-CSR, N-CSR/A  Certified annual shareholder     EDGARLink     XFDL Technical
                  report of registered management  Template 3    Specification
                  investment companies filed on                  
                  Form N-CSR                                     

  N-CSRS,         Certified semi-annual            EDGARLink     XFDL Technical
  N-CSRS/A        shareholder report of registered Template 3    Specification
                  management investment companies                
                  filed on Form N-CSR                            

  N-PX, N-PX/A    Annual Report of Proxy Voting    EDGARLink     XFDL Technical
                  Record of Registered Management  Template 3    Specification
                  Investment Companies filed on                  
                  Form N-PX                                      

  N-Q, N-Q/A      Quarterly Schedule of Portfolio  EDGARLink     XFDL Technical
                  Holdings of Registered           Template 3    Specification
                  Management Investment Company                  
                  filed on Form N-Q                              

  NSAR-A,         Semi-annual report for           EDGARLink     XFDL Technical
  NSAR-A/A        management companies filed on    Template 3    Specification
                  Form N-SAR                                     

  NSAR-AT,        Transitional semi-annual report  EDGARLink     XFDL Technical
  NSAR-AT/A       filed on Form N-SAR              Template 3    Specification

  NSAR-B,         Annual report for management     EDGARLink     XFDL Technical
  NSAR-B/A        companies filed on Form N-SAR    Template 3    Specification

  NSAR-BT,        Transitional annual report filed EDGARLink     XFDL Technical
  NSAR-BT/A       on Form N-SAR                    Template 3    Specification

  NSAR-U,         Annual report for unit           EDGARLink     XFDL Technical
  NSAR-U/A        investment trusts filed on Form  Template 3    Specification
                  N-SAR                                          

  NT 10-K, NT     Notice under Rule 12b25 of       EDGARLink     XFDL Technical
  10-K/A          inability to timely file all or  Template 3    Specification
                  part of a Form 10-K, 10-KSB, or                
                  10-KT                                          

  NT 10-D, NT     Notice under Rule 12b25 of       EDGARLink     XFDL Technical
  10-D/A          inability to timely file all or  Template 3    Specification
                  part of a Form 10-D                            

  NT 10-Q, NT     Notice under Rule 12b25 of       EDGARLink     XFDL Technical
  10-Q/A          inability to timely file all or  Template 3    Specification
                  part of a form 10-Q or 10-QSB                  

  NT 11-K, NT     Notice under Rule 12b25 of       EDGARLink     XFDL Technical
  11-K/A          inability to timely file all or  Template 3    Specification
                  part of a form 11-K                            

  NT 15D2, NT     Notice under Rule 12b25 of       EDGARLink     XFDL Technical
  15D2/A          inability to timely file a       Template 3    Specification
                  special report pursuant to                     
                  section 15d-2                                  

  NT 20-F, NT     Notice under Rule 12b25 of       EDGARLink     XFDL Technical
  20-F/A          inability to timely file all or  Template 3    Specification
                  part of an annual report of form               
                  20-F                                           

  NT-NCSR,        Notice under Exchange Act Rule   EDGARLink     XFDL Technical
  NT-NCSR/A       12b-25 of inability to timely    Template 3    Specification
                  file Form N-CSR (annual or                     
                  semi-annual report)                            

  NT-NSAR,        Notice under Exchange Act Rule   EDGARLink     XFDL Technical
  NT-NSAR/A       12b-25 of inability to timely    Template 3    Specification
                  file Form N-SAR                                

  POS 8C          Post-effective amendment filed   EDGARLink     XFDL Technical
                  under the 1933 Act only or under Template 3    Specification
                  both the 1933 and 1940 Acts                    
                  pursuant to Section 8(c) of the                
                  1933 Act by closed-end                         
                  investment companies (this                     
                  filing cannot be submitted as a                
                  1940 Act only filing)                          

  POS AM          Post-effective amendment to a    EDGARLink     XFDL Technical
                  registration statement that is   Template 1    Specification
                  not automatically effective upon               
                  filing                                         

  POS AMC         Post-effective amendment to an   EDGARLink     XFDL Technical
                  application or declaration under Template 3    Specification
                  the Public Utility Holding Act                 

  POS AMI         Post-effective amendment (for    EDGARLink     XFDL Technical
                  filings made under the1940 Act   Template 3    Specification
                  only)                                          

  POS EX          Post-effective amendment filed   EDGARLink     XFDL Technical
                  solely to add exhibits to a      Template 3    Specification
                  registration statement                         

  POS462B         Post-effective amendment to      EDGARLink     XFDL Technical
                  Securities Act Rule 462(b)       Template 3    Specification
                  registration statement                         

  POS462C         Post-effective amendment to a    EDGARLink     XFDL Technical
                  registration statement filed     Template 3    Specification
                  under Rule 462(c)                              

  PRE 14A         Preliminary proxy statement not  EDGARLink     XFDL Technical
                  related to a contested matter or Template 2    Specification
                  merger / acquisition                           

  PRE 14C         Preliminary information          EDGARLink     XFDL Technical
                  statement not related to a       Template 2    Specification
                  contested matter or                            
                  merger/acquisition                             

  PREC14A         Preliminary proxy statement in   EDGARLink     XFDL Technical
                  connection with contested        Template 2    Specification
                  solicitations                                  

  PREC14C         Preliminary information          EDGARLink     XFDL Technical
                  statements - contested           Template 2    Specification
                  solicitations                                  

  PREM14A         Preliminary proxy statements     EDGARLink     XFDL Technical
                  relating to merger or            Template 2    Specification
                  acquisition                                    

  PREM14C         Preliminary information          EDGARLink     XFDL Technical
                  statements relating to merger or Template 2    Specification
                  acquisition                                    

  PREN14A         Preliminary proxy statement      EDGARLink     XFDL Technical
                  filed by non-management          Template 2    Specification

  PRER14A         Preliminary revised proxy        EDGARLink     XFDL Technical
                  soliciting materials             Template 2    Specification

  PRER14C         Preliminary revised information  EDGARLink     XFDL Technical
                  statements                       Template 2    Specification

  PRRN14A         Revised preliminary proxy        EDGARLink     XFDL Technical
                  statement filed by               Template 2    Specification
                  non-management                                 

  PX14A6G         Notice of exempt solicitation    EDGARLink     XFDL Technical
                                                   Template 2    Specification

  PX14A6N         Notice of exempt solicitation    EDGARLink     XFDL Technical
                  for the purpose of determining   Template 2    Specification
                  whether to solicit proxies,                    
                  consents, or authorizations in                 
                  opposition to a proposed roll-up               
                  transaction filed pursuant to                  
                  Rule 14a6(g) of the Securities                 
                  Exchange Act of 1934                           

  QRTLYRPT,       Periodic Development Bank        EDGARLink     XFDL Technical
  QRTLYRPT/A      filing, submitted quarterly      Template 2    Specification

  RW              Registration Withdrawal Request  EDGARLink     XFDL Technical
                                                   Template 3    Specification

  RW WD           Withdrawal of a Registration     EDGARLink     XFDL Technical
                  Withdrawal Request               Template 1    Specification

  S-1, S-1/A      General form of registration     EDGARLink     XFDL Technical
                  statement for all companies      Template 1    Specification
                  including face-amount                          
                  certificate companies                          

  S-11, S-11/A    Registration statement for       EDGARLink     XFDL Technical
                  securities to be issued by real  Template 1    Specification
                  estate companies                               

  S-11MEF         A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form S 11                             

  S-1MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form S 1                              

  S-2, S-2/A      Registration of securities of    EDGARLink     XFDL Technical
                  certain issuers                  Template 1    Specification

  S-20, S-20/A    Registration statement for       EDGARLink     XFDL Technical
                  standardized options             Template 1    Specification

  S-2MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form S 2                              

  S-3, S-3/A      Registration statement for       EDGARLink     XFDL Technical
                  specified transactions by        Template 1    Specification
                  certain issuers                                

  S-3D            Automatically effective          EDGARLink     XFDL Technical
                  registration statement for       Template 1    Specification
                  securities issued pursuant to                  
                  dividend or interest                           
                  reinvestment plans                             

  S-3DPOS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  S-3D registration statement      Template 1    Specification

  S-3MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form S 3                              

  S-4 POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  S-4EF registration statement     Template 1    Specification

  S-4, S-4/A      Registration of securities       EDGARLink     XFDL Technical
                  issued in business combination   Template 1    Specification
                  transactions                                   

  S-4EF, S-4EF/A  Auto effective registration      EDGARLink     XFDL Technical
                  statement for securities issued  Template 1    Specification
                  in connection with the formation               
                  of a bank or savings and loan                  
                  holding company in compliance                  
                  with General Instruction G                     

  S-4MEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form S-4                              

  S-6, S-6/A      Initial registration statement   EDGARLink     XFDL Technical
                  filed on Form S-6 for unit       Template 1    Specification
                  investment trusts                              

  S-8             Initial registration statement   EDGARLink     XFDL Technical
                  for securities to be offered to  Template 1    Specification
                  employees pursuant to employee                 
                  benefit plans                                  

  S-8 POS         Post-effective amendment to a    EDGARLink     XFDL Technical
                  S-8 registration statement       Template 1    Specification

  S-B, S-B/A      Registration statement for       EDGARLink     XFDL Technical
                  securities of foreign            Template 1    Specification
                  governments and subdivisions                   
                  thereof under the Securities Act               
                  of 1933 (Schedule B)                           

  SB-1, SB-1/A    Optional form for the initial    EDGARLink     XFDL Technical
                  registration of securities to be Template 1    Specification
                  sold to the public by small                    
                  business issuers                               

  SB-1MEF         A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form SB-1                             

  SB-2, SB-2/A    Optional form for the            EDGARLink     XFDL Technical
                  registration of securities to be Template 1    Specification
                  sold to the public by small                    
                  business issuers                               

  SB-2MEF         A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form SB 2                             

  S-BMEF          A new registration statement     EDGARLink     XFDL Technical
                  filed under Rule 462(b) to add   Template 1    Specification
                  securities to a prior related                  
                  effective registration statement               
                  filed on Form S-B                              

  SC 13D, SC      Schedule filed to report         EDGARLink     XFDL Technical
  13D/A           acquisition of beneficial        Template 2    Specification
                  ownership of 5% or more of a                   
                  class of equity securities                     

  SC 13E1, SC     Schedule 13-E1 statement of      EDGARLink     XFDL Technical
  13E1/A          issuer required by Rule 13e-1    Template 2    Specification

  SC 13E3, SC     Schedule filed to report going   EDGARLink     XFDL Technical
  13E3/A          private transactions             Template 2    Specification

  SC 13G, SC      Schedule filed to report         EDGARLink     XFDL Technical
  13G/A           acquisition of beneficial        Template 2    Specification
                  ownership of 5% or more of a                   
                  class of equity securities by                  
                  passive investors and certain                  
                  institutions                                   

  SC 14D9, SC     Tender offer solicitation /      EDGARLink     XFDL Technical
  14D9/A          recommendation statements filed  Template 2    Specification
                  under Rule 14d-9                               

  SC 14F1, SC     Statement regarding change in    EDGARLink     XFDL Technical
  14F1/A          majority of directors pursuant   Template 2    Specification
                  to Rule 14f-1                                  

  SC TO-C         Written communication relating   EDGARLink     XFDL Technical
                  to an issuer or third party      Template 2    Specification
                  tender offer                                   

  SC TO-I, SC     Issuer tender offer statement    EDGARLink     XFDL Technical
  TO-I/A                                           Template 2    Specification

  SC TO-T, SC     Third party tender offer         EDGARLink     XFDL Technical
  TO-T/A          statement                        Template 2    Specification

  SC13E4F,        Issuer tender offer statement    EDGARLink     XFDL Technical
  SC13E4F/A       filed pursuant to Rule 13(e)(4)  Template 2    Specification
                  by foreign issuers                             

  SC14D1F,        Third party tender offer         EDGARLink     XFDL Technical
  SC14D1F/A       statement filed pursuant to Rule Template 2    Specification
                  14d-1(b) by foreign issuers                    

  SC14D9C         Written communication by the     EDGARLink     XFDL Technical
                  subject company relating to a    Template 2    Specification
                  third party tender offer                       

  SC14D9F,        Solicitation/recommendation      EDGARLink     XFDL Technical
  SC14D9F/A       statement pursuant to Section    Template 2    Specification
                  14(d)(4) of the Securities                     
                  Exchange Act of 1934 and Rules                 
                  14d-1(b) and 14e-2(c) by foreign               
                  issuers                                        

  SP 15D2, SP     Special Financial Report filed   EDGARLink     XFDL Technical
  15D2/A          under Rule 15d-2                 Template 3    Specification

  SUPPL           Voluntary supplemental material  EDGARLink     XFDL Technical
                  filed pursuant to Section 11(a)  Template 2    Specification
                  of the Securities Act of 1933 by               
                  foreign issuers                                

  T-1, T-2        Note - \'Submission types\' T-1                
                  and T-2 are not used as                        
                  stand-alone submission types on                
                  the EDGAR system. They are filed               
                  as EX-25 to registration                       
                  statements.                                    

  T-3, T-3/A      Initial application for          EDGARLink     XFDL Technical
                  qualification of trust           Template 1    Specification
                  indentures                                     

  T-6, T-6/A      Application for determination of EDGARLink     XFDL Technical
                  eligibility of a foreign person  Template 1    Specification
                  to act as institutional trustee                
                  filed pursuant to Section                      
                  310(a)(1) of the Trust Indenture               
                  Act of 1939                                    

  U-1,U-1/A       Application or declaration under EDGARLink     XFDL Technical
                  the act                          Template 3    Specification

  U-12-IA,        Statement pursuant to section    EDGARLink     XFDL Technical
  U-12-IA/A       12(i) of the Act by person       Template 2    Specification
                  employed or retained by a                      
                  registered holding company or a                
                  subsidiary thereof                             

  U-12-IB,        Three-year statement pursuant to EDGARLink     XFDL Technical
  U-12-IB/A       section 12(i) of the Act by      Template 2    Specification
                  person regularly employed or                   
                  retained by a registered holding               
                  company or a subsidiary thereof                

  U-13-1,         Application for approval of      EDGARLink     XFDL Technical
  U-13-1/A        mutual service company filed     Template 3    Specification
                  pursuant to Rule 88                            

  U-13-60,        Annual report for mutual and     EDGARLink     XFDL Technical
  U-13-60/A       subsidiary service companies     Template 3    Specification
                  filed pursuant to Rule 94                      

  U-13E-l,        Report by affiliate service      EDGARLink     XFDL Technical
  U-13E-l/A       companies or independent service Template 2    Specification
                  companies filed pursuant to Rule               
                  95                                             

  U-33-S,         Annual report Concerning Foreign EDGARLink     XFDL Technical
  U-33-S/A        Utility Companies pursuant to    Template 3    Specification
                  Section 33(e) of the Act                       

  U-3A-2,         Statement by holding company     EDGARLink     XFDL Technical
  U-3A-2/A        claiming exemption from          Template 3    Specification
                  provisions of the act pursuant                 
                  to Rule 2                                      

  U-3A3-1,        Twelve-month statement by bank   EDGARLink     XFDL Technical
  U-3A3-1/A       claiming exemption from          Template 3    Specification
                  provisions of the act pursuant                 
                  to Rule 3                                      

  U-57, U-57/A    Notification of Foreign Utility  EDGARLink     XFDL Technical
                  Company Status under Section     Template 2    Specification
                  33(a)(2) of the Act                            

  U5A, U5A/A      Notification of registration     EDGARLink     XFDL Technical
                  filed under section 5(a) of the  Template 3    Specification
                  act                                            

  U5B, U5B/A      Registration statement filed     EDGARLink     XFDL Technical
                  under section 5 of the act       Template 3    Specification

  U5S, U5S/A      Annual report for holding        EDGARLink     XFDL Technical
                  companies registered pursuant to Template 3    Specification
                  section 5 of the act                           

  U-6B-2,         Certificate of notification of   EDGARLink     XFDL Technical
  U-6B-2/A        security issue, renewal or       Template 3    Specification
                  guaranty filed pursuant to Rule                
                  20(d)                                          

  U-7D, U-7D/A    Certificate concerning lease of  EDGARLink     XFDL Technical
                  a utility facility filed         Template 2    Specification
                  pursuant to Rule 7(d)                          

  U-9C-3,         Quarterly report concerning      EDGARLink     XFDL Technical
  U-9C-3/A        energy and gas-related companies Template 3    Specification
                  pursuant to Rule 58 of the Act                 

  UNDER, UNDER/A  Initial undertaking to file      EDGARLink     XFDL Technical
                  reports                          Template 3    Specification

  U-R-1, U-R-1/A  Declaration as to solicitations  EDGARLink     XFDL Technical
                  filed pursuant to Rule 62        Template 3    Specification
  ----------------------------------------------------------------------------------

## Electronic Form Types by Act

This index will allow you to use the filing type to identify the EDGAR
submission type and finally the tool or template you can use to either
create or assemble the filing. Each of the tools and templates are
covered in detail in separate sections of this document. The final
column should only be used by filers or software developers who
construct filings outside of the SEC supplied tools. Versions of the
EDGARLink templates and software are found on the EDGAR Filing Website.
Filer-Constructed Technical Specifications are available on the SEC's
Public Website. Please refer to these sites to determine if your version
of the tool, template, or document is correct. Tools, templates, and
documents will no longer be marked with a version number relating to a
software release. Since tools may be specific to submission types that
may not change for many numbers of releases, each tool, template and
manual will carry its own release version. The website pages where you
download the documentation or software will help you determine the
correct version. You should always check the version before filing.

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:

  ----------------- ----------------- ----------------- -----------------
  3                 3/A               4                 4/A

  5                 5/A               F-1MEF            F-2MEF

  F-3MEF            F-4MEF            N-14MEF           N-2MEF

  POS462B           S-11MEF           S-1MEF            S-2MEF

  S-3MEF            S-4MEF            SB-1MEF           SB-2MEF

  S-BMEF                                                
  ----------------- ----------------- ----------------- -----------------

You should send any fee payment made for the above registration
statements to the Commission\'s lockbox. Additionally, you should submit
any fee payment certification that you are making for the above-listed
submission types, pursuant to Rule 111(b), using the \"CORRESP\"
submission type.

Electronic Form Types by Act\
List of Tables

[Table 3-1: Securities Act Submission Types Accepted by EDGAR
3-19](#__RefHeading___Toc112054161)

[Table 3-2: Securities Exchange Act - Proxy Materials and Information
Statements Filed Pursuant to Section 14 Submission Types Accepted by
EDGAR 3-31](#__RefHeading___Toc112054162)

[Table 3-3: Securities Exchange Act - Registration and Report Submission
Types Accepted by EDGAR 3-34](#table_3)

[Table 3-4: Williams Act Filing Submission Types Accepted by EDGAR
3-43](#__RefHeading___Toc112054164)

[Table 3-5: Public Utility Holding Company Act Submission Types Accepted
by EDGAR 3-45](#__RefHeading___Toc112054165)

[Table 3-6: Investment Company Submission Types Accepted by EDGAR
3-49](#__RefHeading___Toc112054166)

[Table 3-7: Development Bank Submission Types Accepted by EDGAR
3-67](#__RefHeading___Toc112054167)

[Table 3-8: Correspondence Submission Types 3-67](#table_8)

[]{#__RefHeading___Toc112054161 .anchor}Table 3-2: Securities Act
Submission Types Accepted by EDGAR

+----------+------------------------+----------+----------+-----------+
| CFR      | Description            | Su       | Tool/    | Filer-Co  |
| Form/    |                        | bmission | Template | nstructed |
| S        |                        | Type     | Number   | Form      |
| chedule/ |                        |          |          | Spec.     |
| Rule     |                        |          |          |           |
+==========+========================+==========+==========+===========+
| F-1      | Registration statement | F-1      | E        | XFDL      |
|          | for securities of      |          | DGARLink | Technical |
|          | certain foreign        |          | Template | Spec      |
|          | private issuers        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-1/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| F-1MEF   | A new registration     | F-1MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form F---1    |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| F-2      | Registration statement | F-2      | E        | XFDL      |
|          | for securities of      |          | DGARLink | Technical |
|          | certain foreign        |          | Template | Spec      |
|          | private issuers        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-2/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Registration statement | F-2D     | E        | XFDL      |
|          | of securities of       |          | DGARLink | Technical |
|          | certain foreign        |          | Template | Spec      |
|          | private issuers issued |          | 1        | ification |
|          | under dividend or      |          |          |           |
|          | interest re-investment |          |          |           |
|          | plans                  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-2DPOS  | E        | XFDL      |
|          | amendment to a F-2D    |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-2MEF   | A new registration     | F-2MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form F‑2      |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| F-3      | Registration statement | F-3      | E        | XFDL      |
|          | for specified          |          | DGARLink | Technical |
|          | transactions by        |          | Template | Spec      |
|          | certain foreign        |          | 1        | ification |
|          | private issuers        |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-Effective          | F-3/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Registration statement | F-3D     | E        | XFDL      |
|          | for dividend or        |          | DGARLink | Technical |
|          | interest reinvestment  |          | Template | Spec      |
|          | plan securities of     |          | 1        | ification |
|          | foreign private        |          |          |           |
|          | issuers                |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-Effective         | F-3DPOS  | E        | XFDL      |
|          | amendment to a F-3D    |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-3MEF   | A new registration     | F-3MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form F‑3      |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| F-4      | Registration statement | F-4      | E        | XFDL      |
|          | for securities issued  |          | DGARLink | Technical |
|          | by foreign private     |          | Template | Spec      |
|          | issuers in certain     |          | 1        | ification |
|          | business combination   |          |          |           |
|          | transactions           |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-4/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Auto effective         | F-4EF    | E        | XFDL      |
|          | registration statement |          | DGARLink | Technical |
|          | for securities by      |          | Template | Spec      |
|          | certain foreign        |          | 1        | ification |
|          | private issuers in     |          |          |           |
|          | connection with        |          |          |           |
|          | certain business       |          |          |           |
|          | combination            |          |          |           |
|          | transactions           |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Amendment              | F-4EF/A  | E        | XFDL      |
|          |                        |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-4 POS  | E        | XFDL      |
|          | amendment to a F-4     |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-4MEF   | A new registration     | F-4MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form F‑4      |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| F-6      | Registration statement | F-6      | E        | XFDL      |
|          | for American           |          | DGARLink | Technical |
|          | Depositary Receipts    |          | Template | Spec      |
|          | representing           |          | 1        | ification |
|          | securities of certain  |          |          |           |
|          | foreign private        |          |          |           |
|          | issuers                |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-6/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Auto effective         | F-6EF    | E        | XFDL      |
|          | registration statement |          | DGARLink | Technical |
|          | for American           |          | Template | Spec      |
|          | Depositary Receipts    |          | 1        | ification |
|          | representing           |          |          |           |
|          | securities of certain  |          |          |           |
|          | foreign private        |          |          |           |
|          | issuers                |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-6 POS  | E        | XFDL      |
|          | amendment to a F-6EF   |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-7      | Registration statement | F-7      | E        | XFDL      |
|          | for securities of      |          | DGARLink | Technical |
|          | certain Canadian       |          | Template | Spec      |
|          | issuers offered for    |          | 1        | ification |
|          | cash upon the exercise |          |          |           |
|          | of rights granted to   |          |          |           |
|          | existing security      |          |          |           |
|          | holders under the      |          |          |           |
|          | Securities Act of 1933 |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-7/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-7 POS  | E        | XFDL      |
|          | amendment to a F-7     |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-8      | Registration statement | F-8      | E        | XFDL      |
|          | for securities of      |          | DGARLink | Technical |
|          | certain Canadian       |          | Template | Spec      |
|          | issuers to be issued   |          | 1        | ification |
|          | in exchange offers or  |          |          |           |
|          | a business combination |          |          |           |
|          | under the Securities   |          |          |           |
|          | Act of 1933            |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-8/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-8 POS  | E        | XFDL      |
|          | amendment to a F-8     |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-9      | Registration of        | F-9      | E        | XFDL      |
|          | securities of certain  |          | DGARLink | Technical |
|          | investment grade debt  |          | Template | Spec      |
|          | or investment grade    |          | 1        | ification |
|          | preferred securities   |          |          |           |
|          | of certain Canadian    |          |          |           |
|          | issuers under the      |          |          |           |
|          | Securities Act of 1933 |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-9/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Auto effective         | F-9EF    | E        | XFDL      |
|          | registration of        |          | DGARLink | Technical |
|          | securities of certain  |          | Template | Spec      |
|          | investment grade debt  |          | 1        | ification |
|          | or investment grade    |          |          |           |
|          | preferred securities   |          |          |           |
|          | of certain Canadian    |          |          |           |
|          | issuers under the      |          |          |           |
|          | Securities Act of 1933 |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-9 POS  | E        | XFDL      |
|          | amendment to a F-9EF   |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-10     | Registration statement | F-10     | E        | XFDL      |
|          | for securities of      |          | DGARLink | Technical |
|          | certain Canadian       |          | Template | Spec      |
|          | issuers under the      |          | 1        | ification |
|          | Securities Act of 1933 |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-10/A   | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Auto effective         | F-10EF   | E        | XFDL      |
|          | registration statement |          | DGARLink | Technical |
|          | for securities of      |          | Template | Spec      |
|          | certain Canadian       |          | 1        | ification |
|          | issuers under the      |          |          |           |
|          | Securities Act of 1933 |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-10POS  | E        | XFDL      |
|          | amendment to a F-10EF  |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| F-80     | Registration of        | F-80     | E        | XFDL      |
|          | securities of certain  |          | DGARLink | Technical |
|          | Canadian issuers to be |          | Template | Spec      |
|          | issued in exchange     |          | 1        | ification |
|          | offers or a business   |          |          |           |
|          | combination under the  |          |          |           |
|          | Securities Act of 1933 |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | F-80/A   | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | F-80POS  | E        | XFDL      |
|          | amendment to a F-80    |          | DGARLink | Technical |
|          | registration           |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| S-1      | General form of        | S-1      | E        | XFDL      |
|          | registration statement |          | DGARLink | Technical |
|          | for all companies      |          | Template | Spec      |
|          | including face-amount  |          | 1        | ification |
|          | certificate companies  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | S-1/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-1MEF   | A new registration     | S-1MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form S‑1      |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-2      | Registration of        | S-2      | E        | XFDL      |
|          | securities of certain  |          | DGARLink | Technical |
|          | issuers                |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | S-2/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-2MEF   | A new registration     | S-2MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form S‑2      |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-3      | Registration statement | S-3      | E        | XFDL      |
|          | for specified          |          | DGARLink | Technical |
|          | transactions by        |          | Template | Spec      |
|          | certain issuers        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | S-3/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Automatically          | S-3D     | E        | XFDL      |
|          | effective registration |          | DGARLink | Technical |
|          | statement for          |          | Template | Spec      |
|          | securities issued      |          | 1        | ification |
|          | pursuant to dividend   |          |          |           |
|          | or interest            |          |          |           |
|          | reinvestment plans     |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | S-3DPOS  | E        | XFDL      |
|          | amendment to a S-3D    |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| S-3MEF   | A new registration     | S-3MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form S‑3      |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-4      | Registration of        | S-4      | E        | XFDL      |
|          | securities issued in   |          | DGARLink | Technical |
|          | business combination   |          | Template | Spec      |
|          | transactions           |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | S-4/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Auto effective         | S-4EF    | E        | XFDL      |
|          | registration statement |          | DGARLink | Technical |
|          | for securities issued  |          | Template | Spec      |
|          | in connection with the |          | 1        | ification |
|          | formation of a bank or |          |          |           |
|          | savings and loan       |          |          |           |
|          | holding company in     |          |          |           |
|          | compliance with        |          |          |           |
|          | General Instruction G  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Amendment              | S-4EF/A  | E        | XFDL      |
|          |                        |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | S-4 POS  | E        | XFDL      |
|          | amendment to a S-4EF   |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| S-4MEF   | A new registration     | S-4MEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form S-4      |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-8      | Initial registration   | S-8      | E        | XFDL      |
|          | statement for          |          | DGARLink | Technical |
|          | securities to be       |          | Template | Spec      |
|          | offered to employees   |          | 1        | ification |
|          | pursuant to employee   |          |          |           |
|          | benefit plans          |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | S-8 POS  | E        | XFDL      |
|          | amendment to a S-8     |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| S-11     | Registration statement | S-11     | E        | XFDL      |
|          | for securities to be   |          | DGARLink | Technical |
|          | issued by real estate  |          | Template | Spec      |
|          | companies              |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | S-11/A   | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-11MEF  | A new registration     | S-11MEF  | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form S‑11     |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-20     | Registration statement | S-20     | E        | XFDL      |
|          | for standardized       |          | DGARLink | Technical |
|          | options                |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | S-20/A   | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-B      | Registration statement | S-B      | E        | XFDL      |
|          | for securities of      |          | DGARLink | Technical |
|          | foreign governments    |          | Template | Spec      |
|          | and subdivisions       |          | 1        | ification |
|          | thereof under the      |          |          |           |
|          | Securities Act of 1933 |          |          |           |
|          | (Schedule B)           |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | S-B/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| S-BMEF   | A new registration     | S-BMEF   | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form          |          |          |           |
|          |                        |          |          |           |
|          | S-B                    |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| SB-1     | Optional form for the  | SB-1     | E        | XFDL      |
|          | initial registration   |          | DGARLink | Technical |
|          | of securities to be    |          | Template | Spec      |
|          | sold to the public by  |          | 1        | ification |
|          | small business issuers |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | SB-1/A   | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| SB-1MEF  | A new registration     | SB-1MEF  | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form SB^-^1   |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| SB-2     | Optional form for the  | SB-2     | E        | XFDL      |
|          | registration of        |          | DGARLink | Technical |
|          | securities to be sold  |          | Template | Spec      |
|          | to the public by small |          | 1        | ification |
|          | business issuers       |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | SB-2/A   | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| SB-2MEF  | A new registration     | SB-2MEF  | E        | XFDL      |
|          | statement filed under  |          | DGARLink | Technical |
|          | Rule 462(b) to add     |          | Template | Spec      |
|          | securities to a prior  |          | 1        | ification |
|          | related effective      |          |          |           |
|          | registration statement |          |          |           |
|          | filed on Form SB‑2     |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Post-effective         | POS462B  | E        | XFDL      |
|          | amendment to           |          | DGARLink | Technical |
|          | Securities Act Rule    |          | Template | Spec      |
|          | 462(b) registration    |          | 3        | ification |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| POS462C  | Post-effective         | POS462C  | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | filed under Rule       |          | 3        | ification |
|          | 462(c)                 |          |          |           |
+----------+------------------------+----------+----------+-----------+
| POS EX   | Post-effective         | POS EX   | E        | XFDL      |
|          | amendment filed solely |          | DGARLink | Technical |
|          | to add exhibits to a   |          | Template | Spec      |
|          | registration statement |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
| POS AM   | Post-effective         | POS AM   | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | that is not            |          | 1        | ification |
|          | automatically          |          |          |           |
|          | effective upon filing  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| PROS     |                        |          |          |           |
| PECTUSES |                        |          |          |           |
| FILED    |                        |          |          |           |
| PURSUANT |                        |          |          |           |
| TO RULE  |                        |          |          |           |
| 424      |                        |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Prospectus filed       | 424A     | E        | XFDL      |
|          | pursuant to Rule       |          | DGARLink | Technical |
|          | 424(a)                 |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Prospectus filed       | 424B1    | E        | XFDL      |
|          | pursuant to Rule       |          | DGARLink | Technical |
|          | 424(b)(1)              |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Prospectus filed       | 424B2    | E        | XFDL      |
|          | pursuant to Rule       |          | DGARLink | Technical |
|          | 424(b)(2)              |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Prospectus filed       | 424B3    | E        | XFDL      |
|          | pursuant to Rule       |          | DGARLink | Technical |
|          | 424(b)(3)              |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Prospectus filed       | 424B4    | E        | XFDL      |
|          | pursuant to Rule       |          | DGARLink | Technical |
|          | 424(b)(4)              |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Prospectus filed       | 424B5    | E        | XFDL      |
|          | pursuant to Rule       |          | DGARLink | Technical |
|          | 424(b)(5)              |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Prospectus filed       | 424B7    | E        | XFDL      |
|          | pursuant to Rule       |          | DGARLink | Technical |
|          | 424(b)(7)              |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
| FILINGS  |                        |          |          |           |
| PURSUANT |                        |          |          |           |
| TO THE   |                        |          |          |           |
| TRUST    |                        |          |          |           |
| I        |                        |          |          |           |
| NDENTURE |                        |          |          |           |
| ACT      |                        |          |          |           |
+----------+------------------------+----------+----------+-----------+
| 305B2    | Application for        | 305B2    | E        | XFDL      |
|          | designation of a new   |          | DGARLink | Technical |
|          | trustee under the      |          | Template | Spec      |
|          | Trust Indenture Act    |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Amendment              | 305B2/A  | E        | XFDL      |
|          |                        |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
| T-3      | Initial application    | T-3      | E        | XFDL      |
|          | for qualification of   |          | DGARLink | Technical |
|          | trust indentures       |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | T-3/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| T-6      | Application for        | T-6      | E        | XFDL      |
|          | determination of       |          | DGARLink | Technical |
|          | eligibility of a       |          | Template | Spec      |
|          | foreign person to act  |          | 1        | ification |
|          | as institutional       |          |          |           |
|          | trustee filed pursuant |          |          |           |
|          | to Section 310(a)(1)   |          |          |           |
|          | of the Trust Indenture |          |          |           |
|          | Act of 1939            |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Pre-effective          | T-6/A    | E        | XFDL      |
|          | amendment              |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| *        |                        |          |          |           |
| *Note:** |                        |          |          |           |
| \"Su     |                        |          |          |           |
| bmission |                        |          |          |           |
| types\"  |                        |          |          |           |
| T-1 and  |                        |          |          |           |
| T-2 are  |                        |          |          |           |
| not used |                        |          |          |           |
| as       |                        |          |          |           |
| sta      |                        |          |          |           |
| nd-alone |                        |          |          |           |
| su       |                        |          |          |           |
| bmission |                        |          |          |           |
| types on |                        |          |          |           |
| the      |                        |          |          |           |
| EDGAR    |                        |          |          |           |
| system.  |                        |          |          |           |
| They are |                        |          |          |           |
| filed as |                        |          |          |           |
| EX-25 to |                        |          |          |           |
| regi     |                        |          |          |           |
| stration |                        |          |          |           |
| sta      |                        |          |          |           |
| tements. |                        |          |          |           |
+----------+------------------------+----------+----------+-----------+
| FILINGS  |                        |          |          |           |
| PURSUANT |                        |          |          |           |
| TO RULE  |                        |          |          |           |
| 144      |                        |          |          |           |
+----------+------------------------+----------+----------+-----------+
| 144      | Filing for proposed    | 144      | E        | XFDL      |
|          | sale of securities     |          | DGARLink | Technical |
|          | under Rule 144         |          | Template | Spec      |
|          |                        |          | 2        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Amendment to Form 144  | 144/A    | E        | XFDL      |
|          |                        |          | DGARLink | Technical |
|          | **Note:** Form 144 may |          | Template | Spec      |
|          | be filed               |          | 2        | ification |
|          | electronically on a    |          |          |           |
|          | voluntary basis if the |          |          |           |
|          | issuer of the          |          |          |           |
|          | securities is a public |          |          |           |
|          | company                |          |          |           |
|          |                        |          |          |           |
|          | .                      |          |          |           |
+----------+------------------------+----------+----------+-----------+
| MISCE    |                        |          |          |           |
| LLANEOUS |                        |          |          |           |
| FILINGS  |                        |          |          |           |
+----------+------------------------+----------+----------+-----------+
| DEL AM   | Separately filed       | DEL AM   | E        | XFDL      |
|          | delaying amendment     |          | DGARLink | Technical |
|          | under Securities Act   |          | Template | Spec      |
|          | Rule 473 to delay      |          | 3        | ification |
|          | effectiveness of a     |          |          |           |
|          | 1933 Act registration  |          |          |           |
|          | statement              |          |          |           |
+----------+------------------------+----------+----------+-----------+
| UNDER    | Initial undertaking to | UNDER    | E        | XFDL      |
|          | file reports           |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
|          | Amendment              | UNDER/A  | E        | XFDL      |
|          |                        |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
| SUPPL    | Voluntary supplemental | SUPPL    | E        | XFDL      |
|          | material filed         |          | DGARLink | Technical |
|          | pursuant to Section    |          | Template | Spec      |
|          | 11(a) of the           |          | 2        | ification |
|          | Securities Act of 1933 |          |          |           |
|          | by foreign issuers     |          |          |           |
+----------+------------------------+----------+----------+-----------+
| RW       | Registration           | RW       | E        | XFDL      |
|          | Withdrawal Request     |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 3        | ification |
+----------+------------------------+----------+----------+-----------+
| RW WD    | Withdrawal of a        | RW WD    | E        | XFDL      |
|          | Registration           |          | DGARLink | Technical |
|          | Withdrawal Request     |          | Template | Spec      |
|          |                        |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| AW       | Withdrawal of          | AW       | E        | XFDL      |
|          | amendment to a         |          | DGARLink | Technical |
|          | registration statement |          | Template | Spec      |
|          | filed under the        |          | 3        | ification |
|          | Securities Act         |          |          |           |
+----------+------------------------+----------+----------+-----------+
| AW WD    | Withdrawal of a        | AW WD    | E        | XFDL      |
|          | request for withdrawal |          | DGARLink | Technical |
|          | of an amendment to a   |          | Template | Spec      |
|          | registration statement |          | 1        | ification |
+----------+------------------------+----------+----------+-----------+
| 425      | Filing under           | 425      | E        | XFDL      |
|          | Securities Act Rule    |          | DGARLink | Technical |
|          | 425 of certain         |          | Template | Spec      |
|          | prospectuses and       |          | 2        | ification |
|          | communications in      |          |          |           |
|          | connection with        |          |          |           |
|          | business combination   |          |          |           |
|          | transactions           |          |          |           |
|          |                        |          |          |           |
|          | **Note:** Form 425 can |          |          |           |
|          | be filed as part of    |          |          |           |
|          | Form 8-K. For filers   |          |          |           |
|          | subject to 8-K filing  |          |          |           |
|          | requirements, we       |          |          |           |
|          | recommend the use of   |          |          |           |
|          | the 8-K combined form  |          |          |           |
|          | type as the easiest    |          |          |           |
|          | method for fulfilling  |          |          |           |
|          | your filing            |          |          |           |
|          | requirement for both   |          |          |           |
|          | forms                  |          |          |           |
+----------+------------------------+----------+----------+-----------+
| F-X      | For appointment of     | F-X      | E        | XFDL      |
|          | agent for service of   |          | DGARLink | Technical |
|          | process by issuers     |          | Template | Spec      |
|          | registering securities |          | 2        | ification |
|          | (if filed on Form F-8, |          |          |           |
|          | F-9, F-10 or F-80, or  |          |          |           |
|          | registering securities |          |          |           |
|          | or filing periodic     |          |          |           |
|          | reports on Form 40-F,  |          |          |           |
|          | or by any person       |          |          |           |
|          | filing certain tender  |          |          |           |
|          | offer documents, or by |          |          |           |
|          | any person acting as   |          |          |           |
|          | trustee with respect   |          |          |           |
|          | to securities          |          |          |           |
|          | registered on form     |          |          |           |
|          | F-7, F-8, F-9 or F-10  |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Amendment              | F-X/A    | E        | XFDL      |
|          |                        |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 2        | ification |
+----------+------------------------+----------+----------+-----------+
| F-N      | Notification of the    | F-N      | E        | XFDL      |
|          | appointment of an      |          | DGARLink | Technical |
|          | agent for service by   |          | Template | Spec      |
|          | certain foreign        |          | 2        | ification |
|          | institutions           |          |          |           |
+----------+------------------------+----------+----------+-----------+
|          | Amendment              | F-N/A    | E        | XFDL      |
|          |                        |          | DGARLink | Technical |
|          |                        |          | Template | Spec      |
|          |                        |          | 2        | ification |
+----------+------------------------+----------+----------+-----------+

[]{#__RefHeading___Toc112054162 .anchor}Table 3-3: Securities Exchange
Act - Proxy Materials and Information Statements Filed Pursuant to
Section 14 Submission Types Accepted by EDGAR

+----------+-----------------------+----------+-----------+-----------+
| CFR      | Description           | Su       | Tool/     | Filer-Co  |
| Form/    |                       | bmission | Template  | nstructed |
| S        |                       | Type     | Number    | Form      |
| chedule/ |                       |          |           | Spec.     |
| Rule     |                       |          |           |           |
+==========+=======================+==========+===========+===========+
| PRE      |                       |          |           |           |
| LIMINARY |                       |          |           |           |
| PROXY    |                       |          |           |           |
| SO       |                       |          |           |           |
| LICITING |                       |          |           |           |
| M        |                       |          |           |           |
| ATERIALS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary proxy     | PREM14A  | EDGARLink | XFDL      |
|          | statements relating   |          | Template  | Technical |
|          | to merger or          |          | 2         | Spec      |
|          | acquisition           |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary proxy     | PREC14A  | EDGARLink | XFDL      |
|          | statement in          |          | Template  | Technical |
|          | connection with       |          | 2         | Spec      |
|          | contested             |          |           | ification |
|          | solicitations         |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary proxy     | PREN14A  | EDGARLink | XFDL      |
|          | statement filed by    |          | Template  | Technical |
|          | non-management        |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary proxy     | PRE 14A  | EDGARLink | XFDL      |
|          | statement not related |          | Template  | Technical |
|          | to a contested matter |          | 2         | Spec      |
|          | or merger /           |          |           | ification |
|          | acquisition           |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| PRE      |                       |          |           |           |
| LIMINARY |                       |          |           |           |
| INF      |                       |          |           |           |
| ORMATION |                       |          |           |           |
| ST       |                       |          |           |           |
| ATEMENTS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary           | PREM14C  | EDGARLink | XFDL      |
|          | information           |          | Template  | Technical |
|          | statements relating   |          | 2         | Spec      |
|          | to merger or          |          |           | ification |
|          | acquisition           |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary           | PREC14C  | EDGARLink | XFDL      |
|          | information           |          | Template  | Technical |
|          | statements --         |          | 2         | Spec      |
|          | contested             |          |           | ification |
|          | solicitations         |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary           | PRE 14C  | EDGARLink | XFDL      |
|          | information statement |          | Template  | Technical |
|          | not related to a      |          | 2         | Spec      |
|          | contested matter or   |          |           | ification |
|          | merger/acquisition    |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| REVISED  |                       |          |           |           |
| PRE      |                       |          |           |           |
| LIMINARY |                       |          |           |           |
| M        |                       |          |           |           |
| ATERIALS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary revised   | PRER14A  | EDGARLink | XFDL      |
|          | proxy soliciting      |          | Template  | Technical |
|          | materials             |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Revised preliminary   | PRRN14A  | EDGARLink | XFDL      |
|          | proxy statement filed |          | Template  | Technical |
|          | by non-management     |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Preliminary revised   | PRER14C  | EDGARLink | XFDL      |
|          | information           |          | Template  | Technical |
|          | statements            |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
| DE       |                       |          |           |           |
| FINITIVE |                       |          |           |           |
| M        |                       |          |           |           |
| ATERIALS |                       |          |           |           |
| (PROXY   |                       |          |           |           |
| MA       |                       |          |           |           |
| TERIALS) |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive proxy      | DEFM14A  | EDGARLink | XFDL      |
|          | statement relating to |          | Template  | Technical |
|          | merger or acquisition |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive proxy      | DEFC14A  | EDGARLink | XFDL      |
|          | statement in          |          | Template  | Technical |
|          | connection with       |          | 2         | Spec      |
|          | contested             |          |           | ification |
|          | solicitations         |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive proxy      | DEFN14A  | EDGARLink | XFDL      |
|          | statement filed by    |          | Template  | Technical |
|          | non‑management        |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Revised definitive    | DFRN14A  | EDGARLink | XFDL      |
|          | proxy statement filed |          | Template  | Technical |
|          | by non-management     |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive revised    | DEFR14A  | EDGARLink | XFDL      |
|          | proxy soliciting      |          | Template  | Technical |
|          | materials             |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive additional | DEFA14A  | EDGARLink | XFDL      |
|          | proxy soliciting      |          | Template  | Technical |
|          | materials including   |          | 2         | Spec      |
|          | Rule 14(a)(12)        |          |           | ification |
|          | material              |          |           |           |
|          |                       |          |           |           |
|          | **Note:** Submission  |          |           |           |
|          | type DEFA14A can be   |          |           |           |
|          | filed as part of Form |          |           |           |
|          | 8-K. For filers       |          |           |           |
|          | subject to 8-K filing |          |           |           |
|          | requirements, we      |          |           |           |
|          | recommend the use of  |          |           |           |
|          | the 8-K combined form |          |           |           |
|          | type as the easiest   |          |           |           |
|          | method for fulfilling |          |           |           |
|          | your filing           |          |           |           |
|          | requirement for both  |          |           |           |
|          | forms                 |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive additional | DFAN14A  | EDGARLink | XFDL      |
|          | proxy soliciting      |          | Template  | Technical |
|          | materials filed by    |          | 2         | Spec      |
|          | non-management        |          |           | ification |
|          | including Rule        |          |           |           |
|          | 14(a)(12) material    |          |           |           |
|          |                       |          |           |           |
|          | **Note:** Submission  |          |           |           |
|          | type DFAN14A can be   |          |           |           |
|          | filed as part of Form |          |           |           |
|          | 8-K. For filers       |          |           |           |
|          | subject to 8-K filing |          |           |           |
|          | requirements, we      |          |           |           |
|          | recommend the use of  |          |           |           |
|          | the 8-K combined form |          |           |           |
|          | type as the easiest   |          |           |           |
|          | method for fulfilling |          |           |           |
|          | your filing           |          |           |           |
|          | requirement for both  |          |           |           |
|          | forms                 |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive proxy      | DEF 14A  | EDGARLink | XFDL      |
|          | statements            |          | Template  | Technical |
|          |                       |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice of exempt      | PX14A6G  | EDGARLink | XFDL      |
|          | solicitation          |          | Template  | Technical |
|          |                       |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice of exempt      | PX14A6N  | EDGARLink | XFDL      |
|          | solicitation for the  |          | Template  | Technical |
|          | purpose of            |          | 2         | Spec      |
|          | determining whether   |          |           | ification |
|          | to solicit proxies,   |          |           |           |
|          | consents, or          |          |           |           |
|          | authorizations in     |          |           |           |
|          | opposition to a       |          |           |           |
|          | proposed roll-up      |          |           |           |
|          | transaction filed     |          |           |           |
|          | pursuant to Rule      |          |           |           |
|          | 14a6(g) of the        |          |           |           |
|          | Securities Exchange   |          |           |           |
|          | Act of 1934           |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| DE       |                       |          |           |           |
| FINITIVE |                       |          |           |           |
| M        |                       |          |           |           |
| ATERIALS |                       |          |           |           |
| (INF     |                       |          |           |           |
| ORMATION |                       |          |           |           |
| STA      |                       |          |           |           |
| TEMENTS) |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive            | DEFM14C  | EDGARLink | XFDL      |
|          | information statement |          | Template  | Technical |
|          | relating to merger or |          | 2         | Spec      |
|          | acquisition           |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive            | DEFC14C  | EDGARLink | XFDL      |
|          | information statement |          | Template  | Technical |
|          | -- contested          |          | 2         | Spec      |
|          | solicitations         |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive            | DEF 14C  | EDGARLink | XFDL      |
|          | information           |          | Template  | Technical |
|          | statements            |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive additional | DEFA14C  | EDGARLink | XFDL      |
|          | information statement |          | Template  | Technical |
|          | materials including   |          | 2         | Spec      |
|          | Rule 14(a)(12)        |          |           | ification |
|          | material              |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive revised    | DEFR14C  | EDGARLink | XFDL      |
|          | information statement |          | Template  | Technical |
|          | materials             |          | 2         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+

[]{#table_3 .anchor}

Table 3-4: Securities Exchange Act - Registration and Report Submission
Types Accepted by EDGAR

+----------+-----------------------+----------+-----------+-----------+
| CFR      | Description           | Su       | Tool/     | Filer-Co  |
| Form/    |                       | bmission | Template  | nstructed |
| S        |                       | Type     | Number    | Form      |
| chedule/ |                       |          |           | Spec.     |
| Rule     |                       |          |           |           |
+==========+=======================+==========+===========+===========+
| REGI     |                       |          |           |           |
| STRATION |                       |          |           |           |
| ST       |                       |          |           |           |
| ATEMENTS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 8-A      | Form for the          | 8-A12B   | EDGARLink | XFDL      |
|          | registration /        |          | Template  | Technical |
|          | listing of a class of | 8-A12B/A | 3         | Spec      |
|          | securities on a       |          |           | ification |
|          | national securities   |          | EDGARLink |           |
|          | exchange pursuant to  |          | Template  |           |
|          | section 12(b)         |          | 3         |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Form for registration | 8-A12G   | EDGARLink | XFDL      |
|          | of a class of         |          | Template  | Technical |
|          | securities pursuant   | 8-A12G/A | 3         | Spec      |
|          | to section 12(g)      |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 10       | Initial general form  | 10-12B   | EDGARLink | XFDL      |
|          | for registration of a |          | Template  | Technical |
|          | class of securities   | 10-12B/A | 3         | Spec      |
|          | pursuant to section   |          |           | ification |
|          | 12(b)                 |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial general form  | 10-12G   | EDGARLink | XFDL      |
|          | for registration of a |          | Template  | Technical |
|          | class of securities   | 10-12G/A | 3         | Spec      |
|          | pursuant to section   |          |           | ification |
|          | 12(g)                 |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 10-SB    | Form for initial      | 10SB12B  | EDGARLink | XFDL      |
|          | registration of a     |          | Template  | Technical |
|          | class of securities   | 1        | 3         | Spec      |
|          | for small business    | 0SB12B/A |           | ification |
|          | issuers pursuant to   |          | EDGARLink |           |
|          | section 12(b)         |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Form for initial      | 10SB12G  | EDGARLink | XFDL      |
|          | registration of a     |          | Template  | Technical |
|          | class of securities   | 1        | 3         | Spec      |
|          | for small business    | 0SB12G/A |           | ification |
|          | issuers pursuant to   |          | EDGARLink |           |
|          | section 12(g)         |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 20-F     | Form for initial      | 20FR12B  | EDGARLink | XFDL      |
|          | registration of a     |          | Template  | Technical |
|          | class of securities   | 2        | 3         | Spec      |
|          | of foreign private    | 0FR12B/A |           | ification |
|          | issuers pursuant to   |          | EDGARLink |           |
|          | section 12(b)         |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Form for initial      | 20FR12G  | EDGARLink | XFDL      |
|          | registration of a     |          | Template  | Technical |
|          | class of securities   | 2        | 3         | Spec      |
|          | of foreign private    | 0FR12G/A |           | ification |
|          | issuers pursuant to   |          | EDGARLink |           |
|          | section 12(g)         |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 40-F     | Registration of a     | 40FR12B  | EDGARLink | XFDL      |
|          | class of securities   |          | Template  | Technical |
|          | of certain Canadian   | 4        | 3         | Spec      |
|          | issuers pursuant to   | 0FR12B/A |           | ification |
|          | Section 12(b) of the  |          | EDGARLink |           |
|          | 1934 Act              |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Registration of a     | 40FR12G  | EDGARLink | XFDL      |
|          | class of securities   |          | Template  | Technical |
|          | of certain Canadian   | 4        | 3         | Spec      |
|          | issuers pursuant to   | 0FR12G/A |           | ification |
|          | Section 12(g) of the  |          | EDGARLink |           |
|          | 1934 Act              |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 18       | Form for initial      | 18-12B   | EDGARLink | XFDL      |
|          | registration of       |          | Template  | Technical |
|          | securities of foreign | 18-12B/A | 3         | Spec      |
|          | governments or        |          |           | ification |
|          | political             |          | EDGARLink |           |
|          | subdivisions pursuant |          | Template  |           |
|          | to section 12(b)      |          | 3         |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Form for initial      | 18-12G   | EDGARLink | XFDL      |
|          | registration of       |          | Template  | Technical |
|          | securities of foreign | 18-12G/A | 3         | Spec      |
|          | governments or        |          |           | ification |
|          | political             |          | EDGARLink |           |
|          | subdivisions thereof  |          | Template  |           |
|          | pursuant to section   |          | 3         |           |
|          | 12(g)                 |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+

+----------+-----------------------+----------+-----------+-----------+
| ANNUAL,  |                       |          |           |           |
| QU       |                       |          |           |           |
| ARTERLY, |                       |          |           |           |
| AND      |                       |          |           |           |
| PERIODIC |                       |          |           |           |
| REPORTS  |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| ARS      | Annual report to      | ARS      | EDGARLink | XFDL      |
|          | security holders      |          | Template  | Technical |
|          |                       | ARS/A    | 3         | Spec      |
|          | Amendment             |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | **Note:** Use this    |          | Template  |           |
|          | submission type when  |          | 3         |           |
|          | furnishing the annual |          |           |           |
|          | report to security    |          |           |           |
|          | holders for the       |          |           |           |
|          | information of the    |          |           |           |
|          | Commission pursuant   |          |           |           |
|          | to Rule 14a-3(c) or   |          |           |           |
|          | Rule 14c-3(b).        |          |           |           |
|          | Portions of the       |          |           |           |
|          | annual report to      |          |           |           |
|          | security holders      |          |           |           |
|          | filed with the        |          |           |           |
|          | Commission as part of |          |           |           |
|          | a registration        |          |           |           |
|          | statement or periodic |          |           |           |
|          | report should be      |          |           |           |
|          | filed as Exhibit 13,  |          |           |           |
|          | as provided by Item   |          |           |           |
|          | 601 of Regulation S-K |          |           |           |
|          | and S-B.              |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 6-K      | Current report of     | 6-K      | EDGARLink | XFDL      |
|          | foreign issuer        |          | Template  | Technical |
|          | pursuant to Rules     | 6-K/A    | 3         | Spec      |
|          | 13a-16 and 15d-16     |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendments            |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 10-Q     | Quarterly report      | 10-Q     | EDGARLink | XFDL      |
|          | pursuant to sections  |          | Template  | Technical |
|          | 13 or 15(d)           | 10-Q/A   | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Transition report     | 10-QT    | EDGARLink | XFDL      |
|          | pursuant to Rule      |          | Template  | Technical |
|          | 13a-10 or 15d-10      | 10-QT/A  | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 10-QSB   | Optional form for     | 10QSB    | EDGARLink | XFDL      |
|          | quarterly and         |          | Template  | Technical |
|          | transition reports of | 10QSB/A  | 3         | Spec      |
|          | small business        |          |           | ification |
|          | issuers under section |          | EDGARLink |           |
|          | 13 or 15(d)           |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 10-K     | Annual report         | 10-K     | EDGARLink | XFDL      |
|          | pursuant to section   |          | Template  | Technical |
|          | 13 and 15(d)          | 10-K/A   | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Transition report     | 10-KT    | EDGARLink | XFDL      |
|          | pursuant to Rule      |          | Template  | Technical |
|          | 13a-10 or 15d-10      | 10-KT/A  | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 10KSB    | Optional form for     | 10KSB    | EDGARLink | XFDL      |
|          | annual and transition |          | Template  | Technical |
|          | reports of small      | 10KSB/A  | 3         | Spec      |
|          | business issuers      |          |           | ification |
|          | under section 13 or   |          | EDGARLink |           |
|          | 15(d)                 |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 8-K      | Current report filing | 8-K      | EDGARLink | XFDL      |
|          |                       |          | Template  | Technical |
|          | Amendment             | 8-K/A    | 3         | Spec      |
|          |                       |          |           | ification |
|          |                       |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notification that a   | 8-K12G3  | EDGARLink | XFDL      |
|          | class of securities   |          | Template  | Technical |
|          | of successor issuer   | 8        | 3         | Spec      |
|          | is deemed to be       | -K12G3/A |           | ification |
|          | registered pursuant   |          | EDGARLink |           |
|          | to section 12(g)      |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notification of       | 8-K15D5  | EDGARLink | XFDL      |
|          | assumption of duty to |          | Template  | Technical |
|          | report by successor   | 8        | 3         | Spec      |
|          | issue under section   | -K15D5/A |           | ification |
|          | 15(d)                 |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notification that a   | 8-K12B   | EDGARLink | XFDL      |
|          | class of securities   |          | Template  | Technical |
|          | of successor issuer   | 8-K12B/A | 3         | Spec      |
|          | is deemed to be       |          |           | ification |
|          | registered pursuant   |          | EDGARLink |           |
|          | to section 12(b)      |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| 11-K     | Annual report of      | 11-K     | EDGARLink | XFDL      |
|          | employee stock        |          | Template  | Technical |
|          | purchase, savings and | 11-K/A   | 3         | Spec      |
|          | similar plans         |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Transition report     | 11-KT    | EDGARLink | XFDL      |
|          | pursuant to rule      |          | Template  | Technical |
|          | 13a-10 or 15d-10      | 11-KT/A  | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 18-K     | Annual report for     | 18-K     | EDGARLink | XFDL      |
|          | foreign governments   |          | Template  | Technical |
|          | and political         | 18-K/A   | 3         | Spec      |
|          | subdivisions          |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 20-F     | Annual and transition | 20-F     | EDGARLink | XFDL      |
|          | report of foreign     |          | Template  | Technical |
|          | private issuers       | 20-F/A   | 3         | Spec      |
|          | pursuant to sections  |          |           | ification |
|          | 13 or 15(d)           |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 40-F     | Annual reports filed  | 40-F     | EDGARLink | XFDL      |
|          | by certain Canadian   |          | Template  | Technical |
|          | issuers pursuant to   | 40-F/A   | 3         | Spec      |
|          | Section 15(d) and     |          |           | ification |
|          | Rule 15d-4            |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 12b-25   | Notification of       |          |           |           |
|          | inability to timely   |          |           |           |
|          | file                  |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice under Rule     | NT 10-Q  | EDGARLink | XFDL      |
|          | 12b25 of inability to |          | Template  | Technical |
|          | timely file all or    | NT       | 3         | Spec      |
|          | part of a form 10-Q   | 10-Q/A   |           | ification |
|          | or 10-QSB             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice under Rule     | NT 10-K  | EDGARLink | XFDL      |
|          | 12b25 of inability to |          | Template  | Technical |
|          | timely file all or    | NT       | 3         | Spec      |
|          | part of a form 10-K,  | 10-K/A   |           | ification |
|          | 10-KSB, or 10-KT      |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice under Rule     | NT 10-D  | EDGARLink | XFDL      |
|          | 12b25 of inability to |          | Template  | Technical |
|          | timely file all or    | NT       | 3         | Spec      |
|          | part of a Form 10-D   | 10-D/A   |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  | XFDL      |
|          |                       |          | 3         | Technical |
|          |                       |          |           | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice under Rule     | NT 11-K  | EDGARLink | XFDL      |
|          | 12b25 of inability to |          | Template  | Technical |
|          | timely file all or    | NT       | 3         | Spec      |
|          | part of a form 11-K   | 11-K/A   |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice under Rule     | NT 15D2  | EDGARLink | XFDL      |
|          | 12b25 of inability to |          | Template  | Technical |
|          | timely file a special | NT       | 3         | Spec      |
|          | report pursuant to    | 15D2/A   |           | ification |
|          | section 15d-2         |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice under Rule     | NT 20-F  | EDGARLink | XFDL      |
|          | 12b25 of inability to |          | Template  | Technical |
|          | timely file all or    | NT       | 3         | Spec      |
|          | part of an annual     | 20-F/A   |           | ification |
|          | report of form 20-F   |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| 15       | Notice of termination | 15-12B   | EDGARLink | XFDL      |
|          | of registration of a  |          | Template  | Technical |
|          | class of securities   | 15-12B/A | 3         | Spec      |
|          | under Section 12(b)   |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice of termination | 15-12G   | EDGARLink | XFDL      |
|          | of registration of a  |          | Template  | Technical |
|          | class of securities   | 15-12G/A | 3         | Spec      |
|          | under Section 12(g)   |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice of suspension  | 15-15D   | EDGARLink | XFDL      |
|          | of duty to file       |          | Template  | Technical |
|          | reports pursuant to   | 15-15D/A | 3         | Spec      |
|          | Section 13 and 15(d)  |          |           | ification |
|          | of the Act            |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| See Rule | Special Financial     | SP 15D2  | EDGARLink | XFDL      |
|          | Report filed under    |          | Template  | Technical |
| 15d-2    | Rule 15d-2            | SP       | 3         | Spec      |
|          |                       | 15D2/A   |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| MISCE    |                       |          |           |           |
| LLANEOUS |                       |          |           |           |
| SU       |                       |          |           |           |
| BMISSION |                       |          |           |           |
| TYPES    |                       |          |           |           |
| /FILINGS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form 13F | Initial Quarterly     | 13F-HR   | EDGARLink | XFDL      |
|          | Form 13F Holdings     |          |           | Technical |
|          | report filed by       |          | Template  | Spec      |
|          | institutional         |          | 3         | ification |
|          | managers              |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Amendment             | 13F-HR/A | EDGARLink | XFDL      |
|          |                       |          |           | Technical |
|          | Initial Quarterly     | 13F-NT   | Template  | Spec      |
|          | Form 13F Notice       |          | 3         | ification |
|          | Report filed by       | 13F-NT/A |           |           |
|          | institutional         |          |           |           |
|          | managers              |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form RW  | Registration          | RW       | EDGARLink | XFDL      |
|          | Withdrawal Request    |          | Template  | Technical |
|          |                       |          | 3         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Withdrawal of a       | RW WD    | EDGARLink | XFDL      |
|          | registration          |          | Template  | Technical |
|          | withdrawal statement  |          | 1         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
| Form AW  | Withdrawal of         | AW       | EDGARLink | XFDL      |
|          | amendment to a        |          | Template  | Technical |
|          | registration          | AW WD    | 3         | Spec      |
|          | statement filed under |          |           | ification |
|          | the Securities Act    |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Withdrawal of an      |          | 1         |           |
|          | amendment             |          |           |           |
|          | registration          |          |           |           |
|          | withdrawal statement  |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form 425 | Filing under          | 425      | EDGARLink | XFDL      |
|          | Securities Act Rule   |          | Template  | Technical |
|          | 425 of certain        |          | 2         | Spec      |
|          | prospectuses and      |          |           | ification |
|          | communications in     |          |           |           |
|          | connection with       |          |           |           |
|          | business combination  |          |           |           |
|          | transactions          |          |           |           |
|          |                       |          |           |           |
|          | **Note:** Form 425    |          |           |           |
|          | can be filed as part  |          |           |           |
|          | of Form 8-K. For      |          |           |           |
|          | filers subject to 8-K |          |           |           |
|          | filing requirements,  |          |           |           |
|          | we recommend the use  |          |           |           |
|          | of the 8-K combined   |          |           |           |
|          | form type as the      |          |           |           |
|          | easiest method for    |          |           |           |
|          | fulfilling your       |          |           |           |
|          | filing requirement    |          |           |           |
|          | for both forms.       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form 25  | Notification filed by | 25       | EDGARLink | XFDL      |
|          | issuer to voluntarily |          | Template  | Technical |
|          | withdraw a class of   |          | 3         | Spec      |
|          | securities from       |          |           | ification |
|          | listing and           |          |           |           |
|          | registration on a     |          |           |           |
|          | national securities   |          |           |           |
|          | exchange              |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Amendments            | 25/A     | EDGARLink | XFDL      |
|          |                       |          | Template  | Technical |
|          |                       |          | 3         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Notification filed by | 25-NSE   | Not yet   |           |
|          | national security     |          | available |           |
|          | exchange to report    |          |           |           |
|          | the removal from      |          |           |           |
|          | listing and           |          |           |           |
|          | registration of       |          |           |           |
|          | matured, redeemed or  |          |           |           |
|          | retired securities    |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Amendments            | 25-NSE/A | Not yet   |           |
|          |                       |          | available |           |
|          | **Note:** Changes for |          |           |           |
|          | Submission types 25,  |          |           |           |
|          | 25/A, 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) \[69 FR     |          |           |           |
|          | 34860\])              |          |           |           |
+----------+-----------------------+----------+-----------+-----------+

  --------------- ------------------------ ---------- ------------- ---------------
  SECTION 16                                                        
  OWNERSHIP                                                         
  FORMS/FILINGS                                                     

  Form 3          Initial statement of     3          OnlineForms   XFDL Technical
                  beneficial ownership of                           Specification
                  securities                                        

                  Amendments               3/A        OnlineForms   XFDL Technical
                                                                    Specification

  Form 4          Statement of changes in  4          OnlineForms   XFDL Technical
                  beneficial ownership of                           Specification
                  securities                                        

                  Amendments               4/A        OnlineForms   XFDL Technical
                                                                    Specification

  Form 5          Annual statement of      5          OnlineForms   XFDL Technical
                  changes in beneficial                             Specification
                  ownership of securities                           

                  Amendments               5/A        OnlineForms   XFDL Technical
                                                                    Specification
  --------------- ------------------------ ---------- ------------- ---------------

[]{#__RefHeading___Toc112054164 .anchor}Table 3-5: Williams Act Filing
Submission Types Accepted by EDGAR

+----------+-----------------------+----------+-----------+-----------+
| CFR      | Description           | Su       | Tool/     | Filer-Co  |
| Form/    |                       | bmission | Template  | nstructed |
| S        |                       | Type     | Number    | Form      |
| chedule/ |                       |          |           | Spec.     |
| Rule     |                       |          |           |           |
+==========+=======================+==========+===========+===========+
| Schedule | Schedule filed to     | SC 13D   | EDGARLink | XFDL      |
| 13D      | report acquisition of |          | Template  | Technical |
|          | beneficial ownership  | SC 13D/A | 2         | Spec      |
|          | of 5% or more of a    |          |           | ification |
|          | class of equity       |          | EDGARLink |           |
|          | securities            |          | Template  |           |
|          |                       |          | 2         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| n/a      | Schedule 13-E1        | SC 13E1  | EDGARLink | XFDL      |
|          | statement of issuer   |          | Template  | Technical |
|          | required by Rule      | SC       | 2         | Spec      |
|          | 13e-1                 | 13E1/A   |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Schedule filed to     | SC 13E3  | EDGARLink | XFDL      |
| 13E-3    | report going private  |          | Template  | Technical |
|          | transactions          | SC       | 2         | Spec      |
|          |                       | 13E3/A   |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Issuer tender offer   | SC13E4F  | EDGARLink | XFDL      |
| 13E4F    | statement filed       |          | Template  | Technical |
|          | pursuant to Rule      | S        | 2         | Spec      |
|          | 13(e)(4) by foreign   | C13E4F/A |           | ification |
|          | issuers               |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Schedule filed to     | SC 13G   | EDGARLink | XFDL      |
| 13G      | report acquisition of |          | Template  | Technical |
|          | beneficial ownership  | SC 13G/A | 2         | Spec      |
|          | of 5% or more of a    |          |           | ification |
|          | class of equity       |          | EDGARLink |           |
|          | securities by passive |          | Template  |           |
|          | investors and certain |          | 2         |           |
|          | institutions          |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Issuer tender offer   | SC TO-I  | EDGARLink | XFDL      |
| TO-I     | statement             |          | Template  | Technical |
|          |                       | SC       | 2         | Spec      |
|          | Amendment             | TO-I/A   |           | ification |
|          |                       |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Third party tender    | SC TO-T  | EDGARLink | XFDL      |
|          | offer statement       |          | Template  | Technical |
| TO-T     |                       | SC       | 2         | Spec      |
|          | Amendment             | TO-T/A   |           | ification |
|          |                       |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Written communication | SC TO-C  | EDGARLink | XFDL      |
| TO-C     | relating to an issuer |          | Template  | Technical |
|          | or third party tender |          | 2         | Spec      |
|          | offer                 |          |           | ification |
|          |                       |          |           |           |
|          | **Note:** Form        |          |           |           |
|          | Schedule TO-C can be  |          |           |           |
|          | filed as part of Form |          |           |           |
|          | 8-K. For filers       |          |           |           |
|          | subject to 8-K filing |          |           |           |
|          | requirements, we      |          |           |           |
|          | recommend the use of  |          |           |           |
|          | the 8-K combined form |          |           |           |
|          | type as the easiest   |          |           |           |
|          | method for fulfilling |          |           |           |
|          | your filing           |          |           |           |
|          | requirement for both  |          |           |           |
|          | forms                 |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Third party tender    | SC14D1F  | EDGARLink | XFDL      |
| 14D1F    | offer statement filed |          | Template  | Technical |
|          | pursuant to Rule      | S        | 2         | Spec      |
|          | 14d-1(b) by foreign   | C14D1F/A |           | ification |
|          | issuers               |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Written communication | SC14D9C  | EDGARLink | XFDL      |
|          | by the subject        |          | Template  | Technical |
| 14D9-C   | company relating to a |          | 2         | Spec      |
|          | third party tender    |          |           | ification |
|          | offer                 |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Tender offer          | SC 14D9  | EDGARLink | XFDL      |
|          | solicitation /        |          | Template  | Technical |
| 14D9     | recommendation        | SC       | 2         | Spec      |
|          | statements filed      | 14D9/A   |           | ification |
|          | under Rule 14-d9      |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Schedule | Solici                | SC14D9F  | EDGARLink | XFDL      |
| 14D9F    | tation/recommendation |          | Template  | Technical |
|          | statement pursuant to | S        | 2         | Spec      |
|          | Section 14(d)(4) of   | C14D9F/A |           | ification |
|          | the Securities        |          | EDGARLink |           |
|          | Exchange Act of 1934  |          | Template  |           |
|          | and Rules 14d-1(b)    |          | 2         |           |
|          | and 14e-2(c) by       |          |           |           |
|          | foreign issuers       |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| n/a      | Statement regarding   | SC 14F1  | EDGARLink | XFDL      |
|          | change in majority of |          | Template  | Technical |
|          | directors pursuant to | SC       | 2         | Spec      |
|          | Rule 14f-1            | 14F1/A   |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| CB       | Notification form     | CB       | EDGARLink | XFDL      |
|          | filed in connection   |          | Template  | Technical |
|          | with certain tender   | CB/A     | 2         | Spec      |
|          | offers, business      |          |           | ification |
|          | combinations and      |          | EDGARLink |           |
|          | rights offerings, in  |          | Template  |           |
|          | which the subject     |          | 2         |           |
|          | company is a foreign  |          |           |           |
|          | private issuer of     |          |           |           |
|          | which less than 10%   |          |           |           |
|          | of its securities are |          |           |           |
|          | held by U.S. persons  |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+

[]{#__RefHeading___Toc112054165 .anchor}Table 3-6: Public Utility
Holding Company Act Submission Types Accepted by EDGAR

+----------+-----------------------+----------+-----------+-----------+
| CFR      | Description           | Su       | Tool/     | Filer-Co  |
| Form/    |                       | bmission | Template  | nstructed |
| S        |                       | Type     | Number    | Form      |
| chedule/ |                       |          |           | Spec.     |
| Rule     |                       |          |           |           |
+==========+=======================+==========+===========+===========+
| REGI     |                       |          |           |           |
| STRATION |                       |          |           |           |
| AND      |                       |          |           |           |
| ANNUAL   |                       |          |           |           |
| SUP      |                       |          |           |           |
| PLEMENTS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form U5A | Notification of       | U5A      | EDGARLink | XFDL      |
|          | registration filed    |          | Template  | Technical |
|          | under section 5(a) of | U5A/A    | 3         | Spec      |
|          | the act               |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form U5B | Registration          | U5B      | EDGARLink | XFDL      |
|          | statement filed under |          | Template  | Technical |
|          | section 5 of the act  | U5B/A    | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form U5S | Annual report for     | U5S      | EDGARLink | XFDL      |
|          | holding companies     |          | Template  | Technical |
|          | registered pursuant   | U5S/A    | 3         | Spec      |
|          | to section 5 of the   |          |           | ification |
|          | act                   |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| APP      |                       |          |           |           |
| LICATION |                       |          |           |           |
| AND      |                       |          |           |           |
| DECL     |                       |          |           |           |
| ARATIONS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form U-1 | Application or        | U-1      | EDGARLink | XFDL      |
|          | declaration under the |          | Template  | Technical |
|          | act                   | U-1/A    | 3         | Spec      |
|          |                       |          |           | ification |
|          | Pre-effective         | POS AMC  | EDGARLink |           |
|          | amendment             |          | Template  |           |
|          |                       |          | 3         |           |
|          | Post-effective        |          |           |           |
|          | amendment to an       |          | EDGARLink |           |
|          | application or        |          | Template  |           |
|          | declaration under the |          | 3         |           |
|          | Public Utility        |          |           |           |
|          | Holding Act           |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Application for       | U-13-1   | EDGARLink | XFDL      |
|          | approval of mutual    |          | Template  | Technical |
| U-13-1   | service company filed | U-13-1/A | 3         | Spec      |
|          | pursuant to Rule 88   |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| ST       |                       |          |           |           |
| ATEMENTS |                       |          |           |           |
| AND      |                       |          |           |           |
| REPORTS  |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Certificate of        | U-6B-2   | EDGARLink | XFDL      |
|          | notification of       |          | Template  | Technical |
| U-6B-2   | security issue,       | U-6B-2/A | 3         | Spec      |
|          | renewal or guaranty   |          |           | ification |
|          | filed pursuant to     |          | EDGARLink |           |
|          | Rule 20(d)            |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Quarterly report      | U-9C-3   | EDGARLink | XFDL      |
|          | concerning energy and |          | Template  | Technical |
| U-9C-3   | gas-related companies | U-9C-3/A | 3         | Spec      |
|          | pursuant to Rule 58   |          |           | ification |
|          | of the Act            |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Notification of       | U-57     | EDGARLink | XFDL      |
| U-57     | Foreign Utility       |          | Template  | Technical |
|          | Company Status under  | U-57/A   | 2         | Spec      |
|          | Section 33(a)(2) of   |          |           | ification |
|          | the Act               |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Statement pursuant to | U-12-IA  | EDGARLink | XFDL      |
|          | section 12(i) of the  |          | Template  | Technical |
| U-12-IA  | Act by person         | U        | 2         | Spec      |
|          | employed or retained  | -12-IA/A |           | ification |
|          | by a registered       |          | EDGARLink |           |
|          | holding company or a  |          | Template  |           |
|          | subsidiary thereof    |          | 2         |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Three-year statement  | U-12-IB  | EDGARLink | XFDL      |
|          | pursuant to section   |          | Template  | Technical |
| U-12-IB  | 12(i) of the Act by   | U        | 2         | Spec      |
|          | person regularly      | -12-IB/A |           | ification |
|          | employed or retained  |          | EDGARLink |           |
|          | by a registered       |          | Template  |           |
|          | holding company or a  |          | 2         |           |
|          | subsidiary thereof    |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Report by affiliate   | U-13E-l  | EDGARLink | XFDL      |
|          | service companies or  |          | Template  | Technical |
| U-13E-l  | independent service   | U        | 2         | Spec      |
|          | companies filed       | -13E-l/A |           | ification |
|          | pursuant to Rule 95   |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Declaration as to     | U-R-1    | EDGARLink | XFDL      |
| U-R-1    | solicitations filed   |          | Template  | Technical |
|          | pursuant to Rule 62   | U-R-1/A  | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| PERIODIC |                       |          |           |           |
| AC       |                       |          |           |           |
| COUNTING |                       |          |           |           |
| REPORTS  |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Annual report for     | U-13-60  | EDGARLink | XFDL      |
|          | mutual and subsidiary |          | Template  | Technical |
| U-13-60  | service companies     | U        | 3         | Spec      |
|          | filed pursuant to     | -13-60/A |           | ification |
|          | Rule 94               |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| ST       |                       |          |           |           |
| ATEMENTS |                       |          |           |           |
| AND      |                       |          |           |           |
| REPORTS  |                       |          |           |           |
| FROM     |                       |          |           |           |
| NON-RE   |                       |          |           |           |
| GISTERED |                       |          |           |           |
| (EXEMPT) |                       |          |           |           |
| C        |                       |          |           |           |
| OMPANIES |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Statement by holding  | U-3A-2   | EDGARLink | XFDL      |
|          | company claiming      |          | Template  | Technical |
| U-3A-2   | exemption from        | U-3A-2/A | 3         | Spec      |
|          | provisions of the Act |          |           | ification |
|          | pursuant to Rule 2    |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Twelve-month          | U-3A3-1  | EDGARLink | XFDL      |
|          | statement by bank     |          | Template  | Technical |
| U-3A3-1  | claiming exemption    | U        | 3         | Spec      |
|          | from provisions of    | -3A3-1/A |           | ification |
|          | the Act pursuant to   |          | EDGARLink |           |
|          | Rule 3                |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Certificate           | U-7D     | EDGARLink | XFDL      |
| U-7D     | concerning lease of a |          | Template  | Technical |
|          | utility facility      | U-7D/A   | 2         | Spec      |
|          | filed pursuant to     |          |           | ification |
|          | Rule 7(d)             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Annual report         | U-33-S   | EDGARLink | XFDL      |
|          | Concerning Foreign    |          | Template  | Technical |
| U-33-S   | Utility Companies     | U-33-S/A | 3         | Spec      |
|          | pursuant to Section   |          |           | ification |
|          | 33(e) of the Act      |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| MISCE    |                       |          |           |           |
| LLANEOUS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Statement concerning  | 35-APP   | EDGARLink | XFDL      |
|          | proposed transaction  |          | Template  | Technical |
| 35-APP   | for which no form of  | 35-APP/A | 3         | Spec      |
|          | application is        |          |           | ification |
|          | prescribed filed      |          | EDGARLink |           |
|          | pursuant to Rule      |          | Template  |           |
|          | 20(e)                 |          | 3         |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Certificate           | 35-CERT  | EDGARLink | XFDL      |
|          | concerning terms and  |          | Template  | Technical |
| 35-CERT  | conditions filed      | 3        | 3         | Spec      |
|          | pursuant to Rule 24   | 5-CERT/A |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Transitional          | 45B-3    | EDGARLink | XFDL      |
| 45B-3    | statement concerning  |          | Template  | Technical |
|          | extensions of credit  | 45B-3/A  | 2         | Spec      |
|          | filed pursuant to     |          |           | ification |
|          | Rule 45(b)(3)         |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+

[]{#__RefHeading___Toc112054166 .anchor}Table 3-7: Investment Company
Submission Types Accepted by EDGAR

+----------+-----------------------+----------+-----------+-----------+
| CFR      | Description           | Su       | Tool/     | Filer-Co  |
| Form/    |                       | bmission | Template  | nstructed |
| S        |                       | Type     | Number    | Form      |
| chedule/ |                       |          |           | Spec.     |
| Rule     |                       |          |           |           |
+==========+=======================+==========+===========+===========+
| Forms    | Registration          |          |           |           |
| S-1 &    | statement for         |          |           |           |
| S-3      | face-amount           |          |           |           |
|          | certificate companies |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | General form of       | S-1      | EDGARLink | XFDL      |
|          | registration          |          | Template  | Technical |
|          | statement for all     | S-1/A    | 1         | Spec      |
|          | companies including   |          |           | ification |
|          | face-amount           |          | EDGARLink |           |
|          | certificate companies |          | Template  |           |
|          |                       |          | 1         |           |
|          | Pre-effective         |          |           |           |
|          | amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Registration          | S-3      | EDGARLink | XFDL      |
|          | statement for         |          | Template  | Technical |
|          | specified             | S-3/A    | 1         | Spec      |
|          | transactions by       |          |           | ification |
|          | certain issuers       |          | EDGARLink |           |
|          | including face-amount |          | Template  |           |
|          | certificate companies |          | 1         |           |
|          |                       |          |           |           |
|          | Pre-effective         |          |           |           |
|          | amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS AM   | EDGARLink | XFDL      |
|          | amendment to a        |          | Template  | Technical |
|          | registration          |          | 1         | Spec      |
|          | statement that is not |          |           | ification |
|          | automatically         |          |           |           |
|          | effective upon filing |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Forms    | Registration          |          |           |           |
| N-1 &    | statement for         |          |           |           |
| N-1A     | open-end management   |          |           |           |
|          | investment companies  |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial registration  | N-1A     | EDGARLink | XFDL      |
|          | statement filed on    |          | Template  | Technical |
|          | Form N-1A for         | N-1A/A   | 1         | Spec      |
|          | open-end management   |          |           | ification |
|          | investment companies  |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Pre-effective         |          | 1         |           |
|          | amendment to a        |          |           |           |
|          | registration          |          |           |           |
|          | statement filed on    |          |           |           |
|          | Form N-1A for         |          |           |           |
|          | open-end management   |          |           |           |
|          | investment companies  |          |           |           |
|          | (this filing cannot   |          |           |           |
|          | be submitted as a     |          |           |           |
|          | 1940 Act only filing) |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial registration  | N-1      | EDGARLink | XFDL      |
|          | statement filed on    |          | Template  | Technical |
|          | Form N-1 for open-end | N-1/A    | 1         | Spec      |
|          | management investment |          |           | ification |
|          | companies             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Pre-effective         |          | 1         |           |
|          | amendment to a        |          |           |           |
|          | registration          |          |           |           |
|          | statement filed on    |          |           |           |
|          | Form N-1 for open-end |          |           |           |
|          | management investment |          |           |           |
|          | companies (this       |          |           |           |
|          | filing cannot be      |          |           |           |
|          | submitted as a 1940   |          |           |           |
|          | Act only filing)      |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485APOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BPOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS AMI  | EDGARLink | XFDL      |
|          | amendment (for        |          | Template  | Technical |
|          | filings made under    |          | 3         | Spec      |
|          | the1940 Act only)     |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BXT   | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b)(1)(iii) to     |          |           |           |
|          | designate a new       |          |           |           |
|          | effective date for a  |          |           |           |
|          | post-effective        |          |           |           |
|          | amendment previously  |          |           |           |
|          | filed pursuant to     |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule 498 | Profiles for certain  | 497K1    | EDGARLink | XFDL      |
|          | open-end management   |          | Template  | Technical |
|          | investment companies  |          | 3         | Spec      |
|          | filed pursuant to     |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497(k)(1)(i)          |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Profiles for certain  | 497K2    | EDGARLink | XFDL      |
|          | open-end management   |          | Template  | Technical |
|          | investment companies  |          | 3         | Spec      |
|          | filed pursuant to     |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497(k)(1)(ii)         |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Profiles for certain  | 497K3A   | EDGARLink | XFDL      |
|          | open-end management   |          | Template  | Technical |
|          | investment companies  |          | 3         | Spec      |
|          | filed pursuant to     |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497(k)(1)(iii)(A)     |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Profiles for certain  | 497K3B   | EDGARLink | XFDL      |
|          | open-end management   |          | Template  | Technical |
|          | investment companies  |          | 3         | Spec      |
|          | filed pursuant to     |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497(k)(1)(iii)(B)     |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form N-2 | Initial filing of a   | N-2      | EDGARLink | XFDL      |
|          | registration          |          | Template  | Technical |
|          | statement on Form N-2 | N-2/A    | 1         | Spec      |
|          | for closed-end        |          |           | ification |
|          | investment companies  |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Pre-effective         |          | 1         |           |
|          | amendment to a        |          |           |           |
|          | registration          |          |           |           |
|          | statement on Form N-2 |          |           |           |
|          | for closed-end        |          |           |           |
|          | investment companies  |          |           |           |
|          | (this filing cannot   |          |           |           |
|          | be submitted as a     |          |           |           |
|          | 1940 Act only filing) |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS AMI  | EDGARLink | XFDL      |
|          | amendment (for        |          | Template  | Technical |
|          | filings made under    |          | 3         | Spec      |
|          | the1940 Act only)     |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS 8C   | EDGARLink | XFDL      |
|          | amendment filed under |          | Template  | Technical |
|          | the 1933 Act only or  |          | 3         | Spec      |
|          | under both the 1933   |          |           | ification |
|          | and 1940 Acts         |          |           |           |
|          | pursuant to Section   |          |           |           |
|          | 8(c) of the 1933 Act  |          |           |           |
|          | by closed-end         |          |           |           |
|          | investment companies  |          |           |           |
|          | (this filing cannot   |          |           |           |
|          | be submitted as a     |          |           |           |
|          | 1940 Act only filing) |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial filing of a   | N-2      | EDGARLink | XFDL      |
|          | registration          |          | Template  | Technical |
|          | statement on Form N-2 |          | 1         | Spec      |
|          | for closed-end        |          |           | ification |
|          | investment companies  |          |           |           |
|          | filed pursuant to     |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 486(a)                |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 486APOS  | EDGARLink | XFDL      |
|          | amendment to filing   |          | Template  | Technical |
|          | filed pursuant to     |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 486(a)                |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial filing of a   | N-2      | EDGARLink | XFDL      |
|          | registration          |          | Template  | Technical |
|          | statement on Form N-2 |          | 1         | Spec      |
|          | for closed-end        |          |           | ification |
|          | investment companies  |          |           |           |
|          | filed pursuant to     |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 486(b)                |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 486BPOS  | EDGARLink | XFDL      |
|          | amendment to filing   |          | Template  | Technical |
|          | filed pursuant to     |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 486(b)                |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials             |          | 3         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | A new registration    | N-2MEF   | EDGARLink | XFDL      |
|          | statement on Form N-2 |          | Template  | Technical |
|          | filed under           |          | 1         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 462(b) by closed-end  |          |           |           |
|          | investment companies  |          |           |           |
|          | of up to an           |          |           |           |
|          | additional 20% of     |          |           |           |
|          | securities for an     |          |           |           |
|          | offering that was     |          |           |           |
|          | registered on Form    |          |           |           |
|          | N-2                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS462B  | EDGARLink | XFDL      |
|          | amendment to          |          | Template  | Technical |
|          | Securities Act Rule   |          | 3         | Spec      |
|          | 462(b) registration   |          |           | ification |
|          | statement             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS462C  | EDGARLink | XFDL      |
|          | amendment to a        |          | Template  | Technical |
|          | registration          |          | 3         | Spec      |
|          | statement filed under |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 462(c)                |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS EX   | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | solely to add         |          | 3         | Spec      |
|          | exhibits to a         |          |           | ification |
|          | registration          |          |           |           |
|          | statement             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Filings made pursuant | 497H2    | EDGARLink | XFDL      |
|          | to Rule 497(h)(2)     |          | Template  | Technical |
|          |                       |          | 3         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
| Form N-3 | Initial registration  | N-3      | EDGARLink | XFDL      |
|          | statement on Form N-3 |          | Template  | Technical |
|          | for separate accounts | N-3/A    | 1         | Spec      |
|          | (management           |          |           | ification |
|          | investment companies) |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Pre-effective         |          | 1         |           |
|          | amendment to a        |          |           |           |
|          | registration          |          |           |           |
|          | statement on Form N-3 |          |           |           |
|          | for separate accounts |          |           |           |
|          | (management           |          |           |           |
|          | investment            |          |           |           |
|          | companies)(this       |          |           |           |
|          | filing cannot be      |          |           |           |
|          | submitted as a 1940   |          |           |           |
|          | Act only filing)      |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485APOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BPOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS AMI  | EDGARLink | XFDL      |
|          | amendment (for        |          | Template  | Technical |
|          | filings made under    |          | 3         | Spec      |
|          | the1940 Act only)     |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BXT   | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b)(1)(iii) to     |          |           |           |
|          | designate a new       |          |           |           |
|          | effective date for a  |          |           |           |
|          | post-effective        |          |           |           |
|          | amendment previously  |          |           |           |
|          | filed pursuant to     |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form N-4 | Initial registration  | N-4      | EDGARLink | XFDL      |
|          | statement on Form N-4 |          | Template  | Technical |
|          | for separate accounts | N-4/A    | 1         | Spec      |
|          | (unit investment      |          |           | ification |
|          | trusts)               |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Pre-effective         |          | 1         |           |
|          | amendment to a        |          |           |           |
|          | registration          |          |           |           |
|          | statement on Form N-4 |          |           |           |
|          | for separate accounts |          |           |           |
|          | (unit investment      |          |           |           |
|          | trusts)(this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Pre-effective pricing | 487      | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 1         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 487                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485APOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BPOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BXT   | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b)(1)(iii) to     |          |           |           |
|          | designate a new       |          |           |           |
|          | effective date for a  |          |           |           |
|          | post-effective        |          |           |           |
|          | amendment previously  |          |           |           |
|          | filed pursuant to     |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS AMI  | EDGARLink | XFDL      |
|          | amendment (for        |          | Template  | Technical |
|          | filings made under    |          | 3         | Spec      |
|          | the1940 Act only)     |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form N-6 | Registration          | N-6      | EDGARLink | XFDL      |
|          | statement for         |          | Template  | Technical |
|          | separate accounts     | N-6/A    | 1         | Spec      |
|          | (unit investment      |          |           | ification |
|          | trusts)               |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Pre-effective         |          | 1         |           |
|          | amendment to a        |          |           |           |
|          | registration          |          |           |           |
|          | statement filed on    |          |           |           |
|          | Form N-6 for separate |          |           |           |
|          | accounts (unit        |          |           |           |
|          | investment trusts)    |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Pre-effective pricing | 487      | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 1         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 487                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485APOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BPOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BXT   | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b)(1)(iii) to     |          |           |           |
|          | designate a new       |          |           |           |
|          | effective date for a  |          |           |           |
|          | post-effective        |          |           |           |
|          | amendment previously  |          |           |           |
|          | filed pursuant to     |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS AMI  | EDGARLink | XFDL      |
|          | amendment (for        |          | Template  | Technical |
|          | filings made under    |          | 3         | Spec      |
|          | the1940 Act only)     |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form S-6 | Initial registration  | S-6      | EDGARLink | XFDL      |
|          | statement filed on    |          | Template  | Technical |
|          | Form S-6 for unit     | S-6/A    | 1         | Spec      |
|          | investment trusts     |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Pre-effective         |          | Template  |           |
|          | amendment             |          | 1         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Pre-effective pricing | 487      | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 1         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 487                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial undertaking   | UNDER    | EDGARLink | XFDL      |
|          | to file reports       |          | Template  | Technical |
|          |                       | UNDER/A  | 3         | Spec      |
|          | Amendment             |          |           | ification |
|          |                       |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485APOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BPOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BXT   | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b)(1)(iii) to     |          |           |           |
|          | designate a new       |          |           |           |
|          | effective date for a  |          |           |           |
|          | post-effective        |          |           |           |
|          | amendment previously  |          |           |           |
|          | filed pursuant to     |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form N-5 | Registration          | N-5      | EDGARLink | XFDL      |
|          | statement for small   |          | Template  | Technical |
|          | business investment   | N-5/A    | 1         | Spec      |
|          | companies             |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Pre-effective         |          | Template  |           |
|          | amendment to a        |          | 1         |           |
|          | registration          |          |           |           |
|          | statement on Form N-5 |          |           |           |
|          | for small business    |          |           |           |
|          | investment companies  |          |           |           |
|          | (this filing cannot   |          |           |           |
|          | be submitted as a     |          |           |           |
|          | 1940 Act only filing) |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS AMI  | EDGARLink | XFDL      |
|          | amendment (for        |          | Template  | Technical |
|          | filings made under    |          | 3         | Spec      |
|          | the1940 Act only)     |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS 8C   | EDGARLink | XFDL      |
|          | amendment filed under |          | Template  | Technical |
|          | the 1933 Act only or  |          | 3         | Spec      |
|          | under both the 1933   |          |           | ification |
|          | and 1940 Acts         |          |           |           |
|          | pursuant to Section   |          |           |           |
|          | 8(c) of the 1933 Act  |          |           |           |
|          | by closed-end         |          |           |           |
|          | investment companies  |          |           |           |
|          | (this filing cannot   |          |           |           |
|          | be submitted as a     |          |           |           |
|          | 1940 Act only filing) |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial registration  | N-14     | EDGARLink | XFDL      |
| N-14     | statement filed on    |          | Template  | Technical |
|          | Form N-14 for         | N-14/A   | 1         | Spec      |
|          | open-end investment   |          |           | ification |
|          | company (business     |          | EDGARLink |           |
|          | combinations)         |          | Template  |           |
|          |                       |          | 1         |           |
|          | Pre-effective         |          |           |           |
|          | amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial registration  | N-14AE   | EDGARLink | XFDL      |
|          | statement field on    |          | Template  | Technical |
|          | Form N-14 by open-end | N-14AE/A | 1         | Spec      |
|          | investment company    |          |           | ification |
|          | with automatic        |          | EDGARLink |           |
|          | effectiveness under   |          | Template  |           |
|          | Rule 488 (business    |          | 1         |           |
|          | combinations)         |          |           |           |
|          |                       |          |           |           |
|          | Pre-effective         |          |           |           |
|          | amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485APOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(a) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | 485BPOS  | EDGARLink | XFDL      |
|          | amendment filed       |          | Template  | Technical |
|          | pursuant to           |          | 3         | Spec      |
|          | Securities Act Rule   |          |           | ification |
|          | 485(b) (this filing   |          |           |           |
|          | cannot be submitted   |          |           |           |
|          | as a 1940 Act only    |          |           |           |
|          | filing)               |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Initial registration  | N-14 8C  | EDGARLink | XFDL      |
|          | statement filed on    |          | Template  | Technical |
|          | Form N-14 by          | N-14     | 1         | Spec      |
|          | closed-end investment | 8C/A     |           | ification |
|          | company (business     |          | EDGARLink |           |
|          | combinations)         |          | Template  |           |
|          |                       |          | 1         |           |
|          | Pre-effective         |          |           |           |
|          | amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS 8C   | EDGARLink | XFDL      |
|          | amendment filed under |          | Template  | Technical |
|          | the 1933 Act only or  |          | 3         | Spec      |
|          | under both the 1933   |          |           | ification |
|          | and 1940 Acts         |          |           |           |
|          | pursuant to Section   |          |           |           |
|          | 8(c) of the 1933 Act  |          |           |           |
|          | by closed-end         |          |           |           |
|          | investment companies  |          |           |           |
|          | (this filing cannot   |          |           |           |
|          | be submitted as a     |          |           |           |
|          | 1940 Act only filing) |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certification of no   | 497J     | EDGARLink | XFDL      |
|          | change in definitive  |          | Template  | Technical |
|          | materials under       |          | 3         | Spec      |
|          | paragraph (j) of      |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | A new registration    | N-14MEF  | EDGARLink | XFDL      |
|          | statement filed on    |          | Template  | Technical |
|          | Form N-14 by closed   |          | 1         | Spec      |
|          | end investment        |          |           | ification |
|          | companies filed under |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 462(b) of up to an    |          |           |           |
|          | additional 20% of     |          |           |           |
|          | securities for an     |          |           |           |
|          | offering that was     |          |           |           |
|          | registered on Form    |          |           |           |
|          | N-14                  |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS462B  | EDGARLink | XFDL      |
|          | amendment to          |          | Template  | Technical |
|          | Securities Act Rule   |          | 3         | Spec      |
|          | 462(b) registration   |          |           | ification |
|          | statement             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Post-effective        | POS462C  | EDGARLink | XFDL      |
|          | amendment to          |          | Template  | Technical |
|          | Securities Act Rule   |          | 3         | Spec      |
|          | 462(c) registration   |          |           | ification |
|          | statement             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Definitive materials  | 497      | EDGARLink | XFDL      |
|          | filed under paragraph |          | Template  | Technical |
|          | (a), (b), (c), (d),   |          | 3         | Spec      |
|          | (e) or (f) of         |          |           | ification |
|          | Securities Act Rule   |          |           |           |
|          | 497                   |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| MISCE    |                       |          |           |           |
| LLANEOUS |                       |          |           |           |
| FILINGS  |                       |          |           |           |
| UNDER    |                       |          |           |           |
| THE      |                       |          |           |           |
| SE       |                       |          |           |           |
| CURITIES |                       |          |           |           |
| ACT      |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule 425 | Filing under          | 425      | EDGARLink | XFDL      |
|          | Securities Act Rule   |          | Template  | Technical |
|          | 425 of certain        |          | 2         | Spec      |
|          | prospectuses and      |          |           | ification |
|          | communications in     |          |           |           |
|          | connection with       |          |           |           |
|          | business combination  |          |           |           |
|          | transactions          |          |           |           |
|          |                       |          |           |           |
|          | **Note:** Form 425    |          |           |           |
|          | can be filed as part  |          |           |           |
|          | of Form 8-K. For      |          |           |           |
|          | filers subject to 8-K |          |           |           |
|          | filing requirements,  |          |           |           |
|          | we recommend the use  |          |           |           |
|          | of the 8-K combined   |          |           |           |
|          | form type as the      |          |           |           |
|          | easiest method for    |          |           |           |
|          | fulfilling your       |          |           |           |
|          | filing requirement    |          |           |           |
|          | for both forms        |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule 473 | Separately filed      | DEL AM   | EDGARLink | XFDL      |
|          | delaying amendment    |          | Template  | Technical |
|          | under Securities Act  |          | 3         | Spec      |
|          | Rule 473 to delay     |          |           | ification |
|          | effectiveness of a    |          |           |           |
|          | 1933 Act registration |          |           |           |
|          | statement             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule 477 | Registration          | RW       | EDGARLink | XFDL      |
|          | Withdrawal Request    |          | Template  | Technical |
|          |                       |          | 3         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Withdrawal of a       | RW WD    | EDGARLink | XFDL      |
|          | request for           |          | Template  | Technical |
|          | withdrawal of a       |          | 1         | Spec      |
|          | registration          |          |           | ification |
|          | statement             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Withdrawal of         | AW       | EDGARLink | XFDL      |
|          | amendment to a        |          | Template  | Technical |
|          | registration          |          | 3         | Spec      |
|          | statement filed under |          |           | ification |
|          | the Securities Act    |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Withdrawal of a       | AW WD    | EDGARLink | XFDL      |
|          | request for           |          | Template  | Technical |
|          | withdrawal of an      |          | 1         | Spec      |
|          | amendment to a        |          |           | ification |
|          | registration          |          |           |           |
|          | statement             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule 482 | Filing by certain     | 497AD    | EDGARLink | XFDL      |
|          | investment companies  |          | Template  | Technical |
|          | of Securities Act     |          | 3         | Spec      |
|          | Rule 482 advertising  |          |           | ification |
|          | in accordance with    |          |           |           |
|          | Securities Act Rule   |          |           |           |
|          | 497 and the Note to   |          |           |           |
|          | Rule 482(c)           |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| REGI     |                       |          |           |           |
| STRATION |                       |          |           |           |
| OF       |                       |          |           |           |
| SE       |                       |          |           |           |
| CURITIES |                       |          |           |           |
| BY       |                       |          |           |           |
| CERTAIN  |                       |          |           |           |
| IN       |                       |          |           |           |
| VESTMENT |                       |          |           |           |
| C        |                       |          |           |           |
| OMPANIES |                       |          |           |           |
| PURSUANT |                       |          |           |           |
| TO RULE  |                       |          |           |           |
| 24F-2.   |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Rule 24f-2 notice     | 24F-2NT  | EDGARLink | XFDL      |
| 24F-2    | filed on Form 24F-2   |          | Template  | Technical |
|          |                       |          | 1         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
|          | Amendment             | 24F-2NT  | EDGARLink | XFDL      |
|          |                       | /A       | Template  | Technical |
|          |                       |          | 1         | Spec      |
|          |                       |          |           | ification |
+----------+-----------------------+----------+-----------+-----------+
| OTHER    |                       |          |           |           |
| COMPANY  |                       |          |           |           |
| ACT      |                       |          |           |           |
| REGI     |                       |          |           |           |
| STRATION |                       |          |           |           |
| ST       |                       |          |           |           |
| ATEMENTS |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial notification  | N-8A     | EDGARLink | XFDL      |
| N-8A     | of registration under |          | Template  | Technical |
|          | section 8(a) filed on | N-8A/A   | 2         | Spec      |
|          | Form N-8A             |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial registration  | N-8B-2   | EDGARLink | XFDL      |
|          | statement for unit    |          | Template  | Technical |
| N-8B-2   | investment trusts     | N-8B-2/A | 2         | Spec      |
|          | filed on Form N-8B-2  |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial registration  | N-8B-3   | EDGARLink | XFDL      |
|          | statement for         |          | Template  | Technical |
| N-8B-3   | periodic payment      | N-8B-3/A | 2         | Spec      |
|          | plans filed on Form   |          |           | ification |
|          | N-8B-3                |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial registration  | N-8B-4   | EDGARLink | XFDL      |
|          | statement for         |          | Template  | Technical |
| N-8B-4   | face-amount           | N-8B-4/A | 2         | Spec      |
|          | certificate companies |          |           | ification |
|          | filed on Form N-8B-4  |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| SU       |                       |          |           |           |
| BMISSION |                       |          |           |           |
| TYPES    |                       |          |           |           |
| FOR      |                       |          |           |           |
| BUSINESS |                       |          |           |           |
| DEV      |                       |          |           |           |
| ELOPMENT |                       |          |           |           |
| C        |                       |          |           |           |
| OMPANIES |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Notice of intent by   | N-6F     | EDGARLink | XFDL      |
| N-6F     | business development  |          | Template  | Technical |
|          | companies to elect to | N-6F/A   | 2         | Spec      |
|          | be subject to         |          |           | ification |
|          | Sections 55 through   |          | EDGARLink |           |
|          | 65 of the 1940 Act    |          | Template  |           |
|          | filed on Form N-6F    |          | 2         |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Notification of       | N-54A    | EDGARLink | XFDL      |
| N-54A    | election by business  |          | Template  | Technical |
|          | development companies | N-54A/A  | 2         | Spec      |
|          | filed on Form N-54A   |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Notification of       | N-54C    | EDGARLink | XFDL      |
| N-54C    | withdrawal by         |          | Template  | Technical |
|          | business development  | N-54C/A  | 2         | Spec      |
|          | companies filed on    |          |           | ification |
|          | Form N-54C            |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| OTHER    |                       |          |           |           |
| IN       |                       |          |           |           |
| VESTMENT |                       |          |           |           |
| COMPANY  |                       |          |           |           |
| SU       |                       |          |           |           |
| BMISSION |                       |          |           |           |
| TYPES    |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Filing by investment  | 40-8B25  | EDGARLink | XFDL      |
| 8b-25(a) | company of            |          | Template  | Technical |
|          | application under     |          | 2         | Spec      |
|          | Investment Company    |          |           | ification |
|          | Act Rule 8b-25(a)     |          |           |           |
|          | requesting extension  |          |           |           |
|          | of time for filing    |          |           |           |
|          | certain information,  |          |           |           |
|          | document or report    |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial certificate   | 40-17F1  | EDGARLink | XFDL      |
|          | of accounting of      |          | Template  | Technical |
| 17F-1    | securities and        | 4        | 2         | Spec      |
|          | similar investments   | 0-17F1/A |           | ification |
|          | in the custody of     |          | EDGARLink |           |
|          | management investment |          | Template  |           |
|          | companies filed       |          | 2         |           |
|          | pursuant to Rule      |          |           |           |
|          | 17f-1 of the          |          |           |           |
|          | Investment Company    |          |           |           |
|          | Act of 1940 filed on  |          |           |           |
|          | Form N-17F-1          |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial certificate   | 40-17F2  | EDGARLink | XFDL      |
|          | of accounting of      |          | Template  | Technical |
| 17F-2    | securities and        | 4        | 2         | Spec      |
|          | similar investments   | 0-17F2/A |           | ification |
|          | in the custody of     |          | EDGARLink |           |
|          | management investment |          | Template  |           |
|          | companies filed       |          | 2         |           |
|          | pursuant to Rule      |          |           |           |
|          | 17f-2 of the          |          |           |           |
|          | Investment Company    |          |           |           |
|          | Act of 1940 filed on  |          |           |           |
|          | Form N-17F-2          |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Fidelity bond filed   | 40-17G   | EDGARLink | XFDL      |
| 17g      | pursuant to Rule      |          | Template  | Technical |
| -1(g)(1) | 17g-1(g)(1) of the    | 40-17G/A | 2         | Spec      |
|          | Investment Company    |          |           | ification |
|          | Act of 1940           |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
|          |                       |          |           |           |
|          | **Note:** May be      |          |           |           |
|          | filed electronically  |          |           |           |
|          | on a voluntary basis. |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Filings of claim or   | 40-17GCS | EDGARLink | XFDL      |
| 17g      | settlement pursuant   |          | Template  | Technical |
| -1(g)(2) | to rule               | 40       | 2         | Spec      |
| or (3)   | 17g-1(g)(1)(2) or (3) | -17GCS/A |           | ification |
|          | of the Investment     |          | EDGARLink |           |
|          | Company Act of 1940   |          | Template  |           |
|          |                       |          | 2         |           |
|          | Amendment             |          |           |           |
|          |                       |          |           |           |
|          | **Note:** May be      |          |           |           |
|          | filed electronically  |          |           |           |
|          | on a voluntary basis. |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Filing of sales       | 40-24B2  | EDGARLink | XFDL      |
| 24b-2    | literature pursuant   |          | Template  | Technical |
|          | to Rule 24b-2 under   | 4        | 2         | Spec      |
|          | the Investment        | 0-24B2/A |           | ification |
|          | Company Act of 1940   |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
|          |                       |          |           |           |
|          | **Note:** May be      |          |           |           |
|          | filed electronically  |          |           |           |
|          | on a voluntary basis. |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| ICA      | Copies of all         | 40-33    | EDGARLink | XFDL      |
| Section  | stockholder           |          | Template  | Technical |
| 33       | derivative actions    | 40-33/A  | 2         | Spec      |
|          | filed with a court    |          |           | ification |
|          | against an investment |          | EDGARLink |           |
|          | company or an         |          | Template  |           |
|          | affiliate thereof     |          | 2         |           |
|          | pursuant to Section   |          |           |           |
|          | 33 of the Investment  |          |           |           |
|          | Company Act of 1940   |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
|          |                       |          |           |           |
|          | **Note:** May be      |          |           |           |
|          | filed electronically  |          |           |           |
|          | on a voluntary basis. |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Initial notification  | N-18F1   | EDGARLink | XFDL      |
| N-18F-1  | of election pursuant  |          | Template  | Technical |
|          | to Rule 18f-1 filed   | N-18F1/A | 2         | Spec      |
|          | on Form N-18F-1       |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Notice by closed-end  | N-23C-2  | EDGARLink | XFDL      |
|          | investment companies  |          | Template  | Technical |
| 23c-2(b) | of intention to call  | N        | 2         | Spec      |
|          | or redeem their own   | -23C-2/A |           | ification |
|          | securities under      |          | EDGARLink |           |
|          | Investment Company    |          | Template  |           |
|          | Act Rule 23c-2        |          | 2         |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Notification of       | N-23C3A  | EDGARLink | XFDL      |
| N-23C-3  | periodic repurchase   |          | Template  | Technical |
|          | offer Filed pursuant  | N        | 2         | Spec      |
|          | to Rule 23c-3(b) only | -23C3A/A |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Filing pursuant to    | N-23C3B  | EDGARLink | XFDL      |
|          | Rule 23c-3(c) only on |          | Template  | Technical |
|          | Form N-23C-3          | N        | 2         | Spec      |
|          |                       | -23C3B/A |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Filing pursuant to    | N-23C3C  | EDGARLink | XFDL      |
|          | Rule 23c-3(b) and (c) |          | Template  | Technical |
|          | on Form N-23C-3       | N        | 2         | Spec      |
|          |                       | -23C3C/A |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Accounting for        | N-27D-1  | EDGARLink | XFDL      |
| N-27D-1  | segregated trust      |          | Template  | Technical |
|          | accounts on Form      | N        | 2         | Spec      |
|          | N-27D-1               | -27D-1/A |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| PERIODIC |                       |          |           |           |
| REPORTS  |                       |          |           |           |
| FOR      |                       |          |           |           |
| RE       |                       |          |           |           |
| GISTERED |                       |          |           |           |
| IN       |                       |          |           |           |
| VESTMENT |                       |          |           |           |
| C        |                       |          |           |           |
| OMPANIES |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Semi-annual report    | NSAR-A   | EDGARLink | XFDL      |
| N-SAR    | for management        |          | Template  | Technical |
|          | companies filed on    | NSAR-A/A | 3         | Spec      |
|          | Form N-SAR            |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Transitional          | NSAR-AT  | EDGARLink | XFDL      |
|          | semi-annual report    |          | Template  | Technical |
|          | filed on Form N-SAR   | N        | 3         | Spec      |
|          |                       | SAR-AT/A |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Annual report for     | NSAR-B   | EDGARLink | XFDL      |
|          | management companies  |          | Template  | Technical |
|          | filed on Form N-SAR   | NSAR-B/A | 3         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Transitional annual   | NSAR-BT  | EDGARLink | XFDL      |
|          | report filed on Form  |          | Template  | Technical |
|          | N-SAR                 | N        | 3         | Spec      |
|          |                       | SAR-BT/A |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Annual report for     | NSAR-U   | EDGARLink | XFDL      |
|          | unit investment       |          | Template  | Technical |
|          | trusts filed on Form  | NSAR-U/A | 3         | Spec      |
|          | N-SAR                 |          |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Certified annual      | N-CSR    | EDGARLink | XFDL      |
| N-CSR    | shareholder report of |          | Template  | Technical |
|          | registered management | N-CSR/A  | 3         | Spec      |
|          | investment companies  |          |           | ification |
|          | filed on Form N-CSR   |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Certified semi-annual | N-CSRS   | EDGARLink | XFDL      |
|          | shareholder report of |          | Template  | Technical |
|          | registered management | N-CSRS/A | 3         | Spec      |
|          | investment companies  |          |           | ification |
|          | filed on Form N-CSR   |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Annual Report of      | N-PX     | EDGARLink | XFDL      |
| N-PX     | Proxy Voting Record   |          | Template  | Technical |
|          | of Registered         | N-PX/A   | 3         | Spec      |
|          | Management Investment |          |           | ification |
|          | Companies filed on    |          | EDGARLink |           |
|          | Form N-PX             |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form N-Q | Quarterly Schedule of | N-Q      | EDGARLink | XFDL      |
|          | Portfolio Holdings of |          | Template  | Technical |
|          | Registered Management | N-Q/A    | 3         | Spec      |
|          | Investment Company    |          |           | ification |
|          | filed on Form N-Q     |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Notice under Exchange | NT-NSAR  | EDGARLink | XFDL      |
| 12b-25   | Act Rule 12b-25 of    |          | Template  | Technical |
|          | inability to timely   | N        | 3         | Spec      |
|          | file Form N-SAR       | T-NSAR/A |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 3         |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Notice under Exchange | NT-NCSR  | EDGARLink | XFDL      |
|          | Act Rule 12b-25 of    |          | Template  | Technical |
|          | inability to timely   | N        | 3         | Spec      |
|          | file Form N-CSR       | T-NCSR/A |           | ification |
|          | (annual or            |          | EDGARLink |           |
|          | semi-annual report)   |          | Template  |           |
|          |                       |          | 3         |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule     | Initial annual and    | N-30D    | EDGARLink | XFDL      |
| 30b2-1   | semi-annual reports   |          | Template  | Technical |
|          | mailed to investment  | N-30D/A  | 3         | Spec      |
|          | company shareholders  |          |           | ification |
|          | pursuant to Rule      |          | EDGARLink |           |
|          | 30e-1 (other than     |          | Template  |           |
|          | those required to be  |          | 3         |           |
|          | submitted as part of  |          |           |           |
|          | Form N-CSR)           |          |           |           |
|          |                       |          |           |           |
|          | Amendment             |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
|          | Periodic and interim  | N-30B-2  | EDGARLink | XFDL      |
|          | reports mailed to     |          | Template  | Technical |
|          | investment company    |          | 3         | Spec      |
|          | shareholders (other   |          |           | ification |
|          | than annual and       |          |           |           |
|          | semi-annual reports   |          |           |           |
|          | mailed to             |          |           |           |
|          | shareholders pursuant |          |           |           |
|          | to Rule 30e-1)        |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| APP      |                       |          |           |           |
| LICATION |                       |          |           |           |
| FOR      |                       |          |           |           |
| DEREGI   |                       |          |           |           |
| STRATION |                       |          |           |           |
| OF       |                       |          |           |           |
| IN       |                       |          |           |           |
| VESTMENT |                       |          |           |           |
| C        |                       |          |           |           |
| OMPANIES |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| Form     | Application for       | N-8F     | EDGARLink | XFDL      |
| N-8F     | deregistration made   |          | Template  | Technical |
|          | on Form N-8F          | N-8F/A   | 2         | Spec      |
|          |                       |          |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Rule 0-2 | Initial application   | 40-8F-2  | EDGARLink | XFDL      |
|          | for deregistration    |          | Template  | Technical |
|          | pursuant to           | 4        | 2         | Spec      |
|          | Investment Company    | 0-8F-2/A |           | ification |
|          | Act Rule 0-2          |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          | Amendment             |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+

[]{#__RefHeading___Toc112054167 .anchor}Table 3-8: Development Bank
Submission Types Accepted by EDGAR

+----------+-----------------------+----------+-----------+-----------+
| CFR      | Description           | Su       | Tool/     | Filer-Co  |
| Form/    |                       | bmission | Template  | nstructed |
| S        |                       | Type     | Number    | Form      |
| chedule/ |                       |          |           | Spec.     |
| Rule     |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+
| QRTLYRPT | Periodic Development  | QRTLYRPT | EDGARLink | XFDL      |
|          | Bank filing,          |          | Template  | Technical |
|          | submitted quarterly   | QR       | 2         | Spec      |
|          |                       | TLYRPT/A |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| ANNLRPT  | Periodic Development  | ANNLRPT  | EDGARLink | XFDL      |
|          | Bank filing,          |          | Template  | Technical |
|          | submitted annually    | A        | 2         | Spec      |
|          |                       | NNLRPT/A |           | ification |
|          | Amendment             |          | EDGARLink |           |
|          |                       |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| DSTRBRPT | Distribution of       | DSTRBRPT | EDGARLink | XFDL      |
|          | primary obligations   |          | Template  | Technical |
|          | Development Bank      | DS       | 2         | Spec      |
|          | report                | TRBRPT/A |           | ification |
|          |                       |          | EDGARLink |           |
|          | Amendment             |          | Template  |           |
|          |                       |          | 2         |           |
+----------+-----------------------+----------+-----------+-----------+
| Notes:   |                       |          |           |           |
| (1)      |                       |          |           |           |
| These    |                       |          |           |           |
| su       |                       |          |           |           |
| bmission |                       |          |           |           |
| types    |                       |          |           |           |
| are to   |                       |          |           |           |
| be filed |                       |          |           |           |
| ONLY by  |                       |          |           |           |
| the      |                       |          |           |           |
| Dev      |                       |          |           |           |
| elopment |                       |          |           |           |
| Banks.   |                       |          |           |           |
|          |                       |          |           |           |
| BW-2 and |                       |          |           |           |
| BW-3     |                       |          |           |           |
| su       |                       |          |           |           |
| bmission |                       |          |           |           |
| types    |                       |          |           |           |
| have     |                       |          |           |           |
| been     |                       |          |           |           |
| re       |                       |          |           |           |
| scinded; |                       |          |           |           |
| please   |                       |          |           |           |
| use      |                       |          |           |           |
|          |                       |          |           |           |
| Q        |                       |          |           |           |
| RTLYRPT, |                       |          |           |           |
| ANNLRPT, |                       |          |           |           |
| and      |                       |          |           |           |
| DSTRBRPT |                       |          |           |           |
| Form     |                       |          |           |           |
| Types.   |                       |          |           |           |
+----------+-----------------------+----------+-----------+-----------+

[]{#table_8 .anchor}

Table 3-9: Correspondence Submission Types

  ---------------- ------------------------ ------------ ------------ -------------------
  CFR Form/        Description              Submission   Tool/        Filer-Constructed
  Schedule/ Rule                            Type         Template     Form Spec.
                                                         Number       

  Correspondence   A correspondence can be  CORRESP      EDGARLink    XFDL Technical
                   sent as a document with               Template 4   Specification
                   another submission type                            
                   or can be sent as a                                
                   separate submission.                               
                   Correspondence is not                              
                   publicly disseminated                              
                   immediately. The SEC                               
                   staff may release all or                           
                   portions of these                                  
                   documents electronically                           
                   if they relate to the                              
                   staff's review process.                            
                   See SEC Press Release                              
                   2004-89, "SEC Staff to                             
                   Publicly Release Comment                           
                   Letters and Responses."                            
  ---------------- ------------------------ ------------ ------------ -------------------

# Filing Fee Information

You must pay filing fees when you submit most registration statements
under the Securities Act of 1933 and transactional filings such as
merger proxy statements under the Securities Exchange Act of 1934. You
do not pay an initial registration fee for mutual fund and unit
investment trust registration statements, but you pay fees each year
when you file your Form 24F-2.

If your filing is fee bearing and adequate funds are not available in
your account, the filing will eventually be suspended. Fees are charged
for fee bearing filings regardless of the type of tool used to construct
your filing.

**Note:** When you transmit a **test** submission, EDGAR checks your
Mellon Bank fee deposit and informs you if you are lacking your fees.

You must follow the procedures outlined below to send fees
electronically to Mellon Bank in Pittsburgh, Pennsylvania.

## Where to Pay Filing Fees

[Paper Filers]{.underline}: If you are submitting a filing in paper, you
may either send the fee by wire transfer or a check to Mellon Bank, or
directly to the Commission at 100 F Street NE, Washington DC 20549. **We
cannot accept personal checks for payment of fees**.

[Electronic Filers]{.underline}: If you are submitting a filing
electronically or in paper under a hardship exemption, you **MUST** send
the fee to Mellon Bank in Pittsburgh, Pennsylvania. You may make the
payment to Mellon by wire transfer, mail or hand delivery.

Mellon Bank is the U.S. Treasury designated depository of SEC filing
fees. The hours of operation at Mellon Bank are 8:30 a.m. to 6:00 p.m.
Eastern time for wire transfers. Please allow sufficient time to
complete your fee transactions prior to submitting filings that require
fees. We will **not** accept your filing if we have not received
sufficient funds when you file. We will, however, accept a rule 462(b)
filing submitted between 5:30 p.m. and 10:00 p.m. Eastern time if the
fee is received no later than the close of business on the next business
day.

## How to Send Filing Fees to Mellon Bank

Specific instructions on the various methods of making fee payments to
Mellon Bank are as follows:

(a) **Wire Transfer:** Any bank or wire transfer service may initiate
    wire transfers of filing fee payments through the FEDWIRE system to
    Mellon Bank. You do not need to establish an account at Mellon Bank
    in order to remit filing fee payments.

You must include the SEC's account number at Mellon Bank (9108739); and
the payor's SEC-assigned CIK ([C]{.underline}entral [I]{.underline}ndex
[K]{.underline}ey) number (also known as the SEC-assigned registrant or
payor account number) in the wire transfer. To ensure proper credit and
prompt filing acceptance you also must follow the FEDWIRE Instructions
precisely and provide the required information in the proper format. You
may obtain a copy of the FEDWIRE Instructions at the following Internet
address:
([*http://www.sec.gov/info/edgar/fedwire.htm*](http://www.sec.gov/info/edgar/fedwire.htm))

(b) **Mail and Hand Delivery:** For mail or hand delivery of fee
    payments, you should:

    -   Make checks and money orders payable to the Securities and
        Exchange Commission, omitting the name or title of any official
        of the Commission; and

    -   Include on the front of the check or money order the SEC's
        account number (9108739) and CIK number of the account to which
        the fee is to be applied.

    -   Remit fee payments by mail to the Securities and Exchange
        Commission, PO Box 360055M, Pittsburgh, PA 15252.

    -   Hand deliver fee payments to Mellon Bank, 27th floor, Three
        Mellon Bank Center, Fifth Avenue at William Penn Way,
        Pittsburgh, Pennsylvania on weekdays from 7:30 a.m. to 4:00 p.m.
        (Eastern time). You cannot hand deliver a fee payment on a
        federal holiday. You must place all hand deliveries in a sealed
        envelope, with the Commission's lockbox number, 360055M, and the
        Commission's account number (9108739) written on the outside.
        You must include with all cash payments a separate sheet of
        paper providing the same information specified for checks and
        money orders.

## Filings that Require Filing Fees

### 1933 Act Filings by Corporations

You must pay a filing fee with the following 1933 Act filings:

  ----------------- ----------------- ----------------- -----------------
  F-1               F-10              F-10EF            F-2

  F-2D              F-3               F-3D              F-4

  F-4EF             F-6               F-6EF             F-7

  F-8               F-80              F-9               F-9EF

  S-1               S-11              S-2               S-20

  S-3               S-3D              S-4               S-4EF

  S-8               S-B               SB-1              SB-2
  ----------------- ----------------- ----------------- -----------------

You also must pay a fee with all rule 462(b) filings - submission types
with a \"MEF\" suffix. You will be required to pay a filing fee on
pre-effective amendments to registration statements (e.g., S-1/A) if
additional securities are being registered in the amendment. Since you
cannot register additional securities by post-effective amendment, no
fee is required for these filings (e.g., S-8POS).

### 1934 Act Filings

You must pay a filing fee with the following 1934 Act filings:

  -------------- -------------- -------------- -------------- --------------
  SC TO-T        SC TO-I        SC 13E-3       SC13E4F        SC14D1F

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

A fee is sometimes required for the following 1934 Act filings:

  -------------- -------------- -------------- -------------- --------------
  PREM14A        PREM14C        PRER14A        PRER14C        SC 13E1

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

### 1933 and 1940 Act Filings by Investment Companies

You must pay a filing fee with the following EDGAR submissions made by
investment companies:

  -------------- -------------- -------------- -------------- --------------
  24F-2NT        N-2            N-5            N-14 8C        N-14MEF

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

## How to Calculate a Filing Fee

### 1933 Act Filings

The Commission sets filing fees under Section 6(b) of the Securities Act
of 1933 for registration statements, including fees paid by investment
companies with their Form 24F-2 submissions (24F-2NT), in accordance
with the Investor and Capital Markets Fee Relief Act signed on January
16, 2002. Effective December 13, 2004, filing fess are \$117.70 per
million dollars. (Filing fees for fiscal year 2006 and subsequent fiscal
years will be set no later than April 30 of the prior fiscal year.)
Effective Oct. 1, 2005, or five days after the date on which the
Commission receives its fiscal year 2006 regular appropriation,
whichever date comes later, the Section 6(b) fee rate will decrease to
\$107.00 per million from the current rate of \$117.70 per million. Fee
rate changes will be posted on the SEC's Public Website.

For a 1933 Act filing other than a 24F-2NT, the aggregate total dollar
amount of securities registered will appear in the pricing table on the
cover page of the registration statement. Examples appear below for fee
calculation for a registration statement and for an amendment filing.

#### 1933 Act Filings Example 1

Company A files a registration statement on August 30, 2003, covering a
proposed public offering of one million shares of common stock. The
registration statement also covers an offering of notes totaling \$500
million. Company A\'s common stock is trading on NASDAQ at \$16 1/2 per
share. The 1933 Act fee for the registration statement would be
\$41,784.85 based on a fiscal year 2003 fee rate of \$80.90 per million
dollars. The calculation is presented below.

  ------------------------------ ----------------------------------------
  template amount for common     = 16500000 (1 million shares times the
  stock                          \$16.5 market price)

  template amount for debt       = 500000000 (total debt dollar amount
                                 registered)

  total dollar amount registered = 516500000

  total fee calculation          = 516,500,000 times .0000809 =
                                 \$41,784.85
  ------------------------------ ----------------------------------------

#### 1933 Act Filings Example 2

On January 17, 2004, Company A decides to amend its registration to add
an additional 250,000 shares of common stock to the proposed offering.
Company A\'s common stock is now trading on NASDAQ at \$15 per share.
The additional 1933 Act fee required with the registration statement
amendment would be \$475.13. The calculation is presented below.

  ---------------------------- ------------------------------------------
  template amount for common   = 3750000 (250,000 shares times the \$15
  stock                        market price)

  fee calculation              = 3,750,000 times .0001267 = \$475.13
  ---------------------------- ------------------------------------------

### 1934 Act Filings

The basis for calculating the filing fee for transactional filings under
sections 13(e) and 14(g) of the Securities Exchange Act of 1934 is set
forth in Rule 0.11 under the Act. In general, the fee is determined by
multiplying the value of the transaction times the fee charge of \$92
per million dollars. The value of the transaction is equal to one of the
following:

-   For going private transactions, the value of the securities to be
    acquired by the acquiring company

-   For proxy statements relating to a merger, acquisition or
    consolidation, the proposed cash payment and value of securities and
    other property to be transferred **[to]{.underline}** the acquiring
    company

-   For proxy statements relating to a proposed sale of assets, the
    aggregate of cash and the value of securities and other property to
    be received by the registrant

-   For tender offers, the value of securities or other property offered
    by the bidder

#### 1934 Act Filings Example

Company A is making a \$1 billion cash tender offer for the securities
of Company B. The fee required with the SC TO-T filing by Company A is
\$92,000. The fee was calculated by multiplying the \$1,000,000,000 bid
amount times the fee charge of 0.000092.

### 1939 Act Filings

The \"Investor and Capital Markets Fee Relief Act\" eliminated the Form
T-3 \$100 filing fee requirement under the 1939 Act.

## Offsetting Fees

SEC regulations provide that only one fee is required for each
transaction. In some instances, more than one SEC filing may be made
with respect to a single transaction. EDGAR permits the issuer to offset
the amount of fees due on a current filing with fees paid on a previous
filing relating to the same transaction. An example of where a fee
offset may be used appears below.

### Offsetting Fees Example

Company A will issue 2 million shares of its common stock to acquire all
the outstanding 3 million shares of Company B. Only Company B
shareholders will vote on the acquisition. Company A shares trade on the
New York Stock Exchange at \$23 per share and Company B shares trade on
NASDAQ at \$7 1/2 per share. When Company B files its preliminary proxy
material (PREM14A) describing the proposed acquisition by Company A,
Company B will need to pay a filing fee of \$2,070.

To calculate the fee, first you need to determine the value of the
securities to be received by the acquiring company, in this case,
Company A. The value (\$22,500,000) was calculated by multiplying the
outstanding shares of **Company** **B** (3,000,000 shares) by the market
price of Company B's stock (\$7 1/2 per share). You then arrive at the
amount of the required fee payment (\$2,070) by multiplying the computed
securities value amount by the fee rate of \$92 per million dollars
(0.000092).

When Company A subsequently files its Form S-4 registration statement to
register the securities it intends to issue in the acquisition of
Company B, it will be required to pay a fee also totaling \$2,070. The
amount is the same because the basis for calculating the fee is the same
under the 1933 and 1934 Acts. To ensure that only one fee is paid per
transaction, when Company A files the registration statement, it must
include Offset Payment tags in the header of their document. For the
\"AMOUNT\" tag value, the company should indicate the dollar amount of
the fees already paid in the prior filing (\$2,070). Also needed are the
CIK of the filer/registrant (Company B) who previously paid the offset
amount, the Form type (PREM14A) where the offsetting amount was paid,
and the file number of the PREM14A filing.

Rule 457(p) of Regulation C also permits you to offset a fee paid with
respect to securities that remain unsold after the completion,
termination, or withdrawal of an offering. The total aggregate dollar
amount of the filing fee associated with the unsold securities may be
offset against the total filing fee due for a subsequent registration
statement or registration statements filed within five years of the
initial filing date of the earlier registration statement. The
procedures for using the offset are the same as those discussed above.

For a 24F-2NT, the fee is computed as a percentage of net sales. An
example of a fee calculation for a 24F-2NT appears below.

### Example of Fee Calculation for 24F-2NT

For a 24F-2NT, the fee is computed as a percentage of net sales. An
example of a fee calculation for a 24F-2NT appears below.

Fund F files a 24F-2NT on February 27, 2004, for the fiscal year ended
November 30, 2004. Fund F fills out the items of Form 24F-2. The
aggregate sale price of securities sold during the prior fiscal year
pursuant to section 24(f) of the Investment Company Act of 1940 was
\$1,000,000. The total available redemption credits were \$600,000. The
net sales were \$400,000. The 1933 Act fee payable with the 24F-2NT
filing would be \$50.68, based on the SEC's fiscal year 2004 fee rate of
\$126.70 per million dollars. The fee calculation is presented here:

  ---------------------------- ------------------------------------------
  Header amount for            = \$1,000,000
  Sale-Proceeds                

  Header amount for Redeemed   = \$600,000
  Value                        

  Fee calculation based on net = \$400,000 times 0.12670 = \$50.68
  sales                        
  ---------------------------- ------------------------------------------

If the fee is calculated separately for each series of a series fund or
each class of a multi-class fund, the EDGAR template should have a
separate header line for Sales Proceeds and for Redeemed Value for each
series or class.

## Common Problems

  ----------------- -----------------------------------------------------
  Fee not available Filers are responsible for depositing funds in
                    advance of their filing when the filing requires a
                    fee. Sometimes the correct fee for the filing is not
                    available. This may be due to a calculation error on
                    the filer's part or an issue with the funds not being
                    deposited.

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

# Constructing Attached Documents and Document Types

## Introduction

This chapter includes the specifics of preparing a document for filing
an electronic submission.

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. You may also use PDF and XBRL for documents that are
unofficial. In this section, you will find a discussion of ASCII and a
listing of the characters recognized by EDGAR. You can prepare your
documents using a word processing application that supports ASCII, HTML
editor, or Adobe Acrobat on your PC. Create each document in separate
files.

**Note:** We do not include XML in the document formats under discussion
in this chapter since the tools we provide you help create these
documents. You do not have to be concerned about this document format if
you use the tools provided.

**Note:** **You must keep a manually signed signature page (or
equivalent document) for five years.**

### File Naming Standards

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

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

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

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

For Types 1 and 2 modules and segments, the filenames [and]{.underline}
module or segment names must be [unique]{.underline} for each of these
submission parts. Details on naming standards for modules and segments
are available in Section 5.3 Preparing or Referencing Module and Segment
Documents.

### Statutory Signatures

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

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

[HERBERT JONES]{.underline}

HERBERT JONES

> **OR**

[HERBERT JONES]{.underline}

HERBERT JONES\
CHIEF FINANCIAL OFFICER

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

HERBERT JONES

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 above.

## Document Formats

### ASCII Documents

This section discusses the character types allowed and not allowed
inside your ASCII submission documents. It also covers the use of a
limited set of tags within these documents.

#### Valid ASCII Characters

EDGAR recognizes a subset of standard ASCII characters. You should use
only the list of characters listed in Table 5-10: Characters Allowable
Within a Filing, in your filing. If you use characters or commands
outside of this set in your EDGAR submission, EDGAR may suspend the
filing.

Table 5-10: 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)

#### 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 in Table 5-11: Unrecognized Symbols in EDGAR. When including
these symbols, please spell out the name.

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 Section 5.2.2, HTML, for more detailed information.

Table 5-11: Unrecognized Symbols in EDGAR

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

  £                           pound sterling

  ¥                           yen

  •                           bullet

  †                           dagger

  ‡                           double dagger trademark

  ¶                           paragraph

  §                           section

  ©                           copyright

  ®                           registered

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

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.

##### How the Requirement for ASCII Affects Word Processing

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

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

You should remember the following about ASCII conversions:

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

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

-   We encourage you to verify that your word processing software
    package creates accurate ASCII output by using the EDGARLink error
    check option, or by submitting a test filing.

-   You may have problems if you convert tabular or columnar material to
    ASCII. If you use tabs with proportional type fonts, the columns may
    not be 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.

-   EDGAR views smart quotes, en dash, and em dash characters as invalid
    ASCII characters. Certain word processing software will convert
    apostrophes (') and quotation marks (") to smart quote and will
    replace hyphens (-) with en and em dashes. Consult your word
    processing software manual for instructions on how to turn these
    features off before typing your documents.

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

-   Formatting tables can be very difficult. Since they must not exceed
    132 characters on a line, it helps if you change the paper
    orientation to landscape and make the margins very small (.25).

#### Using Tags in Attached Documents 

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 EDGARLink filings, you continue to include
document specific tags, such as the \<TABLE\> tags, as well as tags
referencing Type 1 modules and segments.

##### Tag Construction

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

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

##### How Tags are Used

Many ASCII/SGML document tags are followed immediately by information (a
value) typed outside of the left and right angle brackets (e.g.,
\<SEGMENT\> segment name). Other tags stand alone (e.g., \<P\>). Some
tags indicate start and stop conditions within a document (e.g., the
beginning of a table \<TABLE\>, and the ending of a table \</TABLE\>).
When certain tags must appear together as a group, they are referred to
as "nested" tags. Table 5-12: Internal Text Tags (For Other Than Wide
Tables) and Table 5-13: Wide Table Tags (Over 80 Characters Wide) show
these nested tags that 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.).

##### 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 5-12: Internal Text Tags (For Other Than Wide Tables)

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

-   Wide table tags (over 80 characters wide), Table 5-13: Wide Table
    Tags (Over 80 Characters Wide)

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

Notes: (1) For information on formatting tables wider than 80
characters, see Table 5-13.

> \(2\) For information on using the module capability of EDGAR, see
> Section 5.3, Preparing or Referencing Module and Segment Documents.
>
> \(3\) For information on using the segment capability of EDGAR, see
> Section 5.3.2.1, How EDGAR Handles Segments.

Table 5-12: Internal Text Tags (For Other Than Wide Tables)

+-----+------------+---------------+----------------------------------+
| Tag | Tag        | Example Of    | Definition (Limits of Field)     |
|     |            | Value To Be   |                                  |
| \#  |            | Inserted      |                                  |
+=====+============+===============+==================================+
| 1\. | \<MODULE\> | No value      | Marks the beginning of           |
|     |            | required.     | information identifying a Type 1 |
|     |            |               | module, previously submitted,    |
|     |            |               | that you wish to be part of your |
|     |            |               | current submission.              |
+-----+------------+---------------+----------------------------------+
| 1.1 | \<NAME\>   | FINANCES_98   | Name of the module to be         |
|     |            |               | included. Must follow the        |
|     |            |               | \<MODULE\> tag (Field up to 15   |
|     |            |               | characters).                     |
+-----+------------+---------------+----------------------------------+
| 1.2 | \<CIK\>    | 1234567890    | CIK of the filer who previously  |
|     |            |               | submitted the module. Must be    |
|     |            |               | nested with the tag \<MODULE\>   |
|     |            |               | (Field up to 10 characters)      |
+-----+------------+---------------+----------------------------------+
| 1.3 | \<CCC\>    | x21234@1      | CCC of the filer who previously  |
|     |            |               | submitted the module. Must be    |
|     |            |               | nested with the tag \<MODULE\>   |
|     |            |               | (Field 8 characters).            |
+-----+------------+---------------+----------------------------------+
| 1.4 | \          | No value      | A required tag marking the end   |
|     | </MODULE\> | required.     | of module identification         |
|     |            |               | information.                     |
|     |            |               |                                  |
|     |            |               | **Note:** When the applicable    |
|     |            |               | CIK and CCC are those of the     |
|     |            |               | primary registrant, **then** the |
|     |            |               | module may be inserted using     |
|     |            |               | only the begin module tag, the   |
|     |            |               | name value, and the end module   |
|     |            |               | tag (e.g., \<MODULE\>            |
|     |            |               | FINANCES_94 \</MODULE\>).        |
+-----+------------+---------------+----------------------------------+
| 2   | \<F1\>     | No value      | Creates a searchable marker for  |
|     |            | required.     | notes about text. May be used in |
|     | .          |               | pairs (e.g., \<F1\> in the text  |
|     |            |               | and a corresponding \<F1\> at    |
|     | \<F99\>    |               | the applicable foot or end note; |
|     |            |               | any number from 1 through 99 is  |
|     |            |               | acceptable).                     |
|     |            |               |                                  |
|     |            |               | **Note:** This tag cannot be     |
|     |            |               | used within an HTML document.    |
+-----+------------+---------------+----------------------------------+
| 3   | \<R\>      | No value      | Indicates the beginning of       |
|     |            | required.     | redlined (revised) information.  |
+-----+------------+---------------+----------------------------------+
| 4   | \</R\>     | No value      | Indicates end of redlined        |
|     |            | required.     | information. \<R\> and \</R\>    |
|     |            |               | are used to \"surround\" revised |
|     |            |               | information. To indicate deleted |
|     |            |               | information, use \<R\> \</R\>    |
|     |            |               | together.                        |
|     |            |               |                                  |
|     |            |               | **Note:** When you are required  |
|     |            |               | to redline information, you      |
|     |            |               | should insert the tag \<R\>      |
|     |            |               | before and \</R\> following a    |
|     |            |               | paragraph which contains         |
|     |            |               | changes. HTML documents may be   |
|     |            |               | marked to show changed materials |
|     |            |               | within paragraphs. You need not  |
|     |            |               | redline changes to financial     |
|     |            |               | statements and notes.            |
+-----+------------+---------------+----------------------------------+
| 5   | \<PAGE\>   | No value      | Indicates where a new page       |
|     |            | required.     | should begin in a document, if   |
|     |            |               | you wish to force a specific     |
|     |            |               | page break.                      |
+-----+------------+---------------+----------------------------------+
| 6   | \<         | OPINION1      | Used in a master segment to      |
|     | SEGMENTS\> |               | reference subordinate Type 1     |
|     |            | ACCOUNT-TX    | segments. You may use it within  |
|     |            |               | the text of a document to place  |
|     |            |               | additional text submitted as a   |
|     |            |               | segment, or between documents to |
|     |            |               | place a subordinate segment      |
|     |            |               | submitted as a complete document |
|     |            |               | (Field for each segment name up  |
|     |            |               | to 15 characters - names must be |
|     |            |               | separated with white space or    |
|     |            |               | tagged separately; no white      |
|     |            |               | space used within the name).     |
+-----+------------+---------------+----------------------------------+
| 7   | \</        |               | Marks the end of a segment       |
|     | SEGMENTS\> |               | reference.                       |
+-----+------------+---------------+----------------------------------+

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

Table 5-13: 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 5.2.1.4.1,
Table Tags.

#### Guidelines for Presentation of Tables

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

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

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

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

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

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

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

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

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

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

##### Table Tags

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

List of tags used in the following example:

> \<TABLE\> Tag is placed before the wide text of the table.
>
> \<CAPTION\> Tag is placed following the wide text and preceding first
> line of columnar captions.
>
> \<S\> Tag is placed at leading edge (left margin) of stub information.
>
> \<C\> Tag placed at leading edge (left margin) of each column. The
> column at the immediate left of the \< must be free of any characters
> between the \< and the preceding column on all rows.
>
> \<FN\> Tag preceding the footnote tag \<F#\>.
>
> \<F1\>, \<F2\>, etc. Tag preceding the footnote information.
>
> \</FN\> Tag following the last line of footnote information.
>
> \</TABLE\> Tag following the last line of wide information, including
> footnotes where they apply.

If you downloaded this manual from the SEC's Public 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 Section 5.2.2, HTML, 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.

### HTML

#### 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) 551-8900.

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

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

HTML 3.2/4.0 document format is another official option you may use to
create your documents. HTML documents, like their ASCII/SGML text and
unofficial PDF counterparts, are attached to submissions and submitted
as part of a submission via the Internet, or direct transmission (PPP or
Leased Line).

You can use HTML editors (e.g., MS FrontPage, etc.) and/or versions of
word processors (e.g., MS Word 97, Word Perfect 7.0, MS Excel 97, etc.)
that support a "Save as HTML" option. Please note that these tools may
not save your document in SEC-acceptable HTML 3.2/4.0 format. EDGAR
accepts only 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 SEC's Public 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 EDGAR 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 locally for EDGAR to accept your submission.

-   N-SAR and 13F documents are not accepted in HTML format

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

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

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

-   You may also use the EDGARLink Error Check, but if an error is found
    you must use your HTML authoring tool to edit your documents.

-   Always review your submission documents separately through a browser
    before you transmit it to EDGAR.

> **Note:** Ownership forms do not use EDGARLink, but this tool may be
> used to verify the format of any attached documents.

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

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

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

#### Acceptable HTML Document Tags

Due to the EDGAR restrictions described previously, EDGAR will accept
only 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 accept
only 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 A, Messages Reported by EDGAR, 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 5.2.2.3, Acceptable HTML
Tags Within a Document Body.

#### 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 supported passively only
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 websites contain complete ISO-8859-1 extended character
reference listings, like the sample from
[*http://www.htmlhelp.com/reference/charset*](http://www.htmlhelp.com/reference/charset)
below. Please note that EDGAR will suspend a submission that contains an
extended ASCII character. EDGAR will support extended character
references only.

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

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

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

  dagger mark           86        &#134;         &dagger;        †

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

  letter modifying      88        &#136;                         ¹
  circumflex                                                     

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

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

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

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

  round filled bullet   95        &#149;         &bull;          

  trademark sign        99        &#153;         &trade;         ™

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

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

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

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

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

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

  cent sign             A2        &#162;         &cent;          ¢

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

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

  yen sign              A5        &#165;         &yen;           ¥

  section sign          A7        &#167;         &sect;          §

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

  copyright sign        A9        &#169;         &copy;          ©

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

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

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

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

  degree sign           B0        &#176;         &deg;           °

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

  superscript 2         B2        &#178;         &sup2;          ²

  superscript 3         B3        &#179;         &sup3;          ³

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

  micro sign            B5        &#181;         &micro;         µ

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

  spacing cedilla       B8        &#184;         &cedil;         ¸

  superscript 1         B9        &#185;         &sup1;          ¹

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

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

  fraction 1/4          BC        &#188;         &frac14;        ¼

  fraction 1/2          BD        &#189;         &frac12; &half; ½

  fraction 3/4          BE        &#190;         &frac34;        ¾

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

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

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

To represent ASCII/SGML tagging phrases within an HTML document, use the
following identifiers for the reserved characters \"\<\" and \"\>\":
**&lt** for \"\<\", and **&gt** for \"\>\". This will prevent the
browser from misinterpreting the characters for display purposes. Please
note that the **\<R\>** tag can be represented either directly as
**\<R\>** or indirectly as **&ltR&gt**. For all other uses of the
reserved \"\< \>\" characters, you can also use their ISO-8859-1
representation.

#### 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. Details on the
use of these tags can be found in Section 5.2.1.3, Using Tags in
Attached Documents. However, in HTML documents you cannot use all of the
tags that can be used in ASCII documents. The following ASCII/SGML
tagging functions are preserved in HTML documents:

-   **Paging**

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

-   **Redlining**

> HTML documents may be marked to show changed materials within
> paragraphs; however, only one set of redline tags (the begin and end
> redline) may be on a text line. Press Enter or Return after each
> ending redline tag (\</R\>). In addition, do not use font tags within
> a set of redline tags.
>
> EDGAR allows you to use the ASCII or SGML **\<R\>** and **\</R\>**
> tags within HTML **documents**, even though this tag is not supported
> by common browsers and HTML 3.2. You may want to use this tag set to
> highlight sections of text for us. Sections of your submission text
> that you mark with these redlining tags will be highlighted for our
> staff in **BOLD** Magenta color in order to differentiate that section
> of text from other non-redlined sections.

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

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

Sample HTML document with Redline tags:

\<HTML\>

\...

\...

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

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

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

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

&ltR&gt

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

&lt/R&gt

\...

\...

\</HTML\>

You may wish to submit HTML documents, or parts of HTML documents,
before you file your submission or master segment. EDGAR allows only
Type 2 (full document) modules and segments in HTML format. You may
create them exactly as you would create ASCII/SGML modules and segments.
See Section 5.3 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 reference any footnote information easily.

#### 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 print them in black-and-white successfully once we have
    received them in-house. Also, EDGAR will not verify proper HTML tag
    ordering. Improper tag nesting (except for the \<TABLE\> tag) and
    interleaving will not cause EDGAR to suspend your submission. In
    order to verify EDGAR acceptance of your submission, you should
    always error-check your submission through EDGARLink or by
    submitting a TEST version of your submission to EDGAR before you
    submit your LIVE version.

-   Your submission, including all attached documents, must not exceed
    100 MB. Files containing HTML material may be large and can take
    considerable time to transmit electronically. 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 present their content efficiently.

-   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.
    Please note that only GIF and JPG graphic files are supported. EDGAR
    will suspend any submission that contains a non-GIF/JPG \<IMG\>
    reference. This external reference support is expected to enhance
    and clarify the presentation of information in EDGAR submissions
    significantly. 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.

### Unofficial PDF

#### Overview

The following instructions tell how you can prepare EDGAR-acceptable
electronic filings with attached Portable Document Format (PDF)
documents. Unofficial PDF documents can be used with submissions created
using EDGARLink. OnlineForms does not support this unofficial document
format. For additional help with the preparation of electronic
submissions, contact Filer Support at (202) 551-8900.

PDF is a robust markup language and an open de facto standard, developed
by Adobe Systems Incorporated, for worldwide electronic document
distribution. PDF allows you to create graphic-intensive documents that
are portable from one platform to another. It preserves all of the
fonts, formatting, colors, and graphics of any source document,
regardless of the application and platform used to create it. Once you
have converted a document from its original format to PDF format using
Adobe's Acrobat tool, the PDF document can be shared, viewed, navigated,
and printed exactly as intended by anyone using Adobe's Acrobat Reader.
This powerful data representation method can enhance the way you can
present public information, and the way our analysts and other end-users
digest information throughout EDGAR.

For a complete set of supporting technical documents and specifications
for PDF, please see the following website:

> **(*http://partners.adobe.com/asn/developer/technotes.html*)**

PDF documents submitted to EDGAR are unofficial copies of an official
document (in ASCII/SGML text or HTML format). Unofficial PDF documents
may not be submitted to EDGAR without their official ASCII/HTML versions
and they must follow the official filing when attached in the
submission. EDGAR will suspend any filing containing only PDF documents.

PDF documents contain a mix of binary and ASCII content. As with any
attached document, EDGAR will encode (MIME) PDF documents when they are
attached to an official filing. Any official document within a filing
may have one supplemental unofficial PDF document also attached within
the *same* submission.

The media by which you may submit PDF documents are the same as for
other EDGAR filings. Currently, you can submit filings via direct dial
transmission, Internet, or Leased Line. The Filer Manual details each
type of media transmission and in the Leased Line Specification
Document, respectively. Your submission, including all attached
documents, must not exceed 100 MB. You should consider the possible
negative upload and end-user access ramifications of attaching a large
PDF document to your filing. On average, submissions with PDF documents
attached will increase your average filing size by about 200-400
percent. Also, we strongly recommend that you use color combinations for
background and text in your submission documents, which will enable us
to successfully print them in black-and-white once we have received them
in-house.

#### EDGAR Support Restrictions for PDF

As with its HTML support, EDGAR enforces several restrictions on the PDF
standard. The following restrictions are enforced for all unofficial PDF
documents that are included in an EDGAR submission:

-   No Active Content (Actions, embedded JavaScript, etc.) is allowed

-   No External References (Destinations, Hyperlinks, etc.) are allowed

-   PDF documents must have an official ASCII/SGML or HTML counterpart
    (a "twin" document in official format) within the filing

If EDGAR detects a formatting, encoding, or content problem within an
attached PDF document, EDGAR will raise a warning about the issue but
will NOT automatically suspend the filing. EDGAR will discard the
unofficial PDF document from the official LIVE/TEST filing and will
accept and disseminate the remainder of the filing normally. If this
situation occurs, you will receive a notification containing the warning
that the PDF document was discarded before dissemination.

EDGARLink attaches a PDF document to a filing in a similar manner as it
attaches an ASCII/SGML or HTML document.

#### Module/Segment Processing with PDF Documents

EDGAR provides limited support for PDF documents as part of module or
segment processing. Type 1 modules or segments (partial documents) are
not allowed in PDF format. Only Type 2 modules or segments (complete
documents) can be submitted in PDF format. You may want to submit your
PDF documents before submitting the rest of your filing because of large
filing transmission issues. Through the use of modules/segments, EDGAR
can assemble these large documents into the filing at the Host, without
delaying the receipt of the entire filing.

As with any other kind of Type 2 module or segment submission filed with
EDGAR, you may include a complete PDF document as an attachment to a
module or segment submission template, Template #5.

A master submission may reference the PDF module or segment in a normal
Type 2 fashion by using the Attached Documents page of the submission
templates.

#### ASCII/SGML Functionality Not Supported Within PDF Documents

EDGAR will **NOT** support any ASCII/SGML tags within the PDF document
text. These documents will not be properly processed by EDGAR and may be
removed.

### Unofficial XBRL

The following instructions provide guidance on the preparation,
submission, and validation of EDGAR-acceptable electronic filings with
attached eXtensible Business Reporting Language (XBRL) documents.
OnlineForms does not support this unofficial document formats. For
additional clarification and/or information, contact Filer Support at
(202) 551-8900.

#### Overview 

Use of XBRL is increasing around the world as a mechanism for electronic
exchange of financial and business information. The Securities and
Exchange Commission (SEC) has decided to implement a voluntary program
to assess the usefulness of data tagging in general and XBRL in
particular. XBRL is an XML-based language that is being developed by an
international consortium. It provides a standard approach that filers
can use to prepare, publish, exchange, and analyze business reports and
statements.

The XBRL portion of a submission is comprised of two major components:

1.  One or more instance documents, which contain actual data and facts

2.  One or more taxonomies which are comprised of:

    a.  One or more schema documents, which contain the declaration of a
        set of elements that can be used in the instance document, and

    b.  Linkbase files, which identify additional information about the
        elements in a schema document or establish relationships between
        the elements in the schema documents. There are five types of
        linkbases that can be associated with a schema: Label,
        Definition, Reference, Presentation, and Calculation.

Taxonomies typically fall into one of two categories: standard base
taxonomies or company extension taxonomies.

In this voluntary program, filers must use one of the standard US
Generally Accepted Accounting Principles (GAAP) Version 2.1 based
taxonomies developed by the XBRL consortium as part of the basis for
creating their instance document. It is expected that the following
taxonomies will be finalized and available for use in the voluntary
program:

-   Commercial and Industrial Companies (us-gaap-ci)

-   Banking and Savings Institutions (us-gaap-basi)

-   Insurance Entities (us-gaap-ins)

-   Investment Management (us-gaap-im)

The standard US GAAP taxonomies make use of common taxonomy components
from the US Financial Reporting Taxonomy Framework; the following
taxonomies should be used in conjunction with the US GAAP Taxonomies:

-   Primary Terms -- Elements (usfr-pte)

-   Primary Terms - Relationships (usfr-ptr)

-   Financial Services Terms - Elements (usfr-fste)

-   Financial Services Terms - Relationships (usfr-fstr)

Filers may also choose to use the Stand Alone Add-on taxonomies provided
in the US Financial Reporting Taxonomy Framework, including:

-   SEC Certification (usfr-sec-cert)

-   Management Report (usfr-mr)

-   Accountants Report (usfr-ar)

-   Management Discussion and Analysis (usfr-mda)

Filers may use company extension taxonomies in conjunction with the base
taxonomies described above as part of the voluntary filing program.
Company extension taxonomies are taxonomies that declare concepts and
define relationships not included in the standard taxonomy but are
required to express the reporting needs of the individual filer. These
taxonomies function to supplement the standard taxonomy but may
reference elements and constructs in the standard taxonomy.

Filers submitting company-specific extensions should include, at a
minimum, label and presentation linkbases for each company-specific
taxonomy schema. Since rendering is usually based on the label and
presentation linkbases, the filer should ensure that every element
declared in a taxonomy schema of a company extension appears in the
corresponding label and presentation linkbases. The initial XBRL
voluntary filing program will not include a mechanism to render the XBRL
reports on the SEC's Public Website; however, we continue to research
rendering and other capabilities to provide the XBRL data in a human
readable format for investors. These capabilities may be added at a
later stage of the voluntary program.

Filers are also expected to submit calculation linkbases as a part of
their company extensions to provide rudimentary arithmetic validation.
Filers should include only linkbase types that are defined in the XBRL
2.1 specification as a part of their extended taxonomies.

Filers submitting company-specific taxonomy schemas should create a
unique targetNamespace name when a unique taxonomy document is intended.
Filers should declare targetNamespaces using the format based on the
Financial Reporting Taxonomy Architecture (FRTA) 1.0 standard as
described below:

Target NameSpace name should be structured as follows:

\<scheme\>://\<authority\>\<path\>

The restrictions on the structure are as follows:

-   The scheme MUST be http or https.

-   The authority issuing the taxonomy MUST control the authority name.
    For example, www.xbrl.org, www.abccorp.com, or xbrl.abccorp.com.

-   The path may contain the following components but MUST include at
    least the tickerSymbol and the versionDate. For example:
    /{reportingType}/{industry}/{tickerSymbol/}/{versionDate}

  -------------------------------------------------------------------------
  **Component**   **Definition**
  --------------- ---------------------------------------------------------
  reportingType   The report type of the company extension taxonomy.

  industry        The industry scope of the taxonomy.

  tickerSymbol    The ticker symbol of the filer.

  cusipNumber     The CUSIP of the filer.

  sicCode         The SIC code of the filer.

  versionDate     The release date of the taxonomy in ISO8601 format,
                  CCYY-MM-DD. For example, 2004-10-19.
  -------------------------------------------------------------------------

File names of taxonomy schemas and corresponding linkbases must follow
the file naming rules. For example, the XBRL file name must not exceed
32 characters and must have an extension of \*.xsd or \*.xml. The
recommended XBRL file-naming format is described below:

> Schema files:

{TickerSymbol}-{date}.xsd

> Linkbase files:
>
> {TickerSymbol}-{date}\_(linkbase).xml
>
> Where linkbase uses the following abbreviations:
>
> Calculation Linkbase cal
>
> Definition Linkbase def
>
> Label Linkbase lab
>
> Presentation Linkbase pre
>
> Reference Linkbase ref
>
> For example:
>
> abccorp-20041130_cal.xml
>
> abccorp-20041201_ref.xml
>
> abccorp-20041012.xsd

Schema documents should have an .xsd filename suffix and linkbases
should have an .xml filename suffix. All attached linkbases must be in
English and stored as separate files using the model provided in the
standard.

Filers are strongly encouraged to use the FRTA 1.0 and Financial
Reporting Instance Standards (FRIS) 1.0 in the design and creation of
their XBRL documents for the voluntary program. These documents provide
additional guidance and restrictions beyond the XBRL specification on
best practices for creating taxonomies and instance documents. However,
non-compliance with FRTA and FRIS will NOT cause XBRL documents to fail
XBRL validation.

#### About the EDGAR XBRL "Voluntary" Program

During the initial "voluntary" period that began with EDGAR Release
8.10, the SEC will support unofficial XBRL document attachments to
official EDGAR submissions. EDGARLink has built‑in support for the
attachment of XBRL documents and is the SEC's recommended tool for
assembling EDGAR submissions. Filers that use EDGARLink may attach
unofficial XBRL documents to any submission form type within EDGARLink
Submission Template #1-3. Each XBRL document (the instance document and
any accompanying company-specific extensions) must be an attachment to
the official submission and must have a document type of EX-100. A filer
using one of the standard US GAAP taxonomies should not attach these
files in EDGARLink, as they will be supplied by the EDGAR system. Filers
also should note that the XML 1.1, XLINK 1.0, and XBRL 2.1 schema
versions should not be attached to their EDGARLink submission, as these
standards are already a part of the validation software in EDGAR.

During validation, all XBRL documents within a submission will be
checked for conformance to the XBRL 2.1 standard. If any XBRL document
in the submission fails validation, EDGAR will remove all XBRL documents
from the submission and the filer will receive a generic XBRL warning in
their notification message. An XBRL validation failure will not suspend
the submission.

In order to increase the likelihood that XBRL documents within an EDGAR
submission pass validation, filers are encouraged to validate their
instance document and company-specific extensions prior to submission to
EDGAR. Filers are also advised to transmit their submission as a Test to
review its results prior to transmission of the equivalent Live version.

Filers may submit submissions with attached XBRL documents to the EDGAR
Filing Website[^2]. The EDGAR submission, including all attached
documents, must not exceed 100 MB.

#### EDGAR Support Restrictions for XBRL

Similar to the restrictions that EDGAR imposes on its HTML, XML, and PDF
support, EDGAR also enforces several restrictions on the XBRL standard.
The following restrictions are enforced for all unofficial XBRL
documents that are included in an EDGAR submission:

-   XBRL documents are considered unofficial by the SEC and may be
    removed before dissemination. All official information must also be
    included in primary document attachments (in ASCII/SGML or HTML
    format) to an EDGAR submission.

-   No Active Content (Actions, embedded JavaScript, etc.) is allowed.

-   No External References (Destinations, Hyperlinks, etc.) are allowed
    except reference to the approved XBRL taxonomies specified in the
    EDGARLink Filer Manual or the XBRL FAQ on the SEC's Public Website.

-   Since XBRL documents must be contained in an official SEC
    submission, EDGAR will suspend any submission that contains only
    XBRL documents.

-   XBRL instance, schema, and linkbase support documents must be
    attached to an EDGAR submission using the EX-100.\* document type.
    Specific XBRL document types are as follows:

  -----------------------------------------------------------------------
  Document Type     Description                             Filename
                                                            Extension
  ----------------- --------------------------------------- -------------
  EX-100.INS        XBRL Instance document (Required)       \*.xml

  EX-100.SCH        XBRL Taxonomy Extension Schema document \*.xsd

  EX-100.CAL        XBRL Taxonomy Extension Calculation     \*.xml
                    Linkbase document                       

  EX-100.DEF        XBRL Taxonomy Extension Definition      \*.xml
                    Linkbase document                       

  EX-100.LAB        XBRL Taxonomy Extension Labels Linkbase \*.xml
                    document                                

  EX-100.PRE        XBRL Taxonomy Extension Presentation    \*.xml
                    Linkbase document                       

  EX-100.REF        XBRL Taxonomy Extension Reference       \*.xml
                    Linkbase document                       
  -----------------------------------------------------------------------

EDGARLink (specifically, Submission Templates #1-3) will support the
attachment of the Document Types listed above. If EDGAR detects a
syntactical, semantic, or content problem within an attached XBRL
instance, schema, or linkbase document, EDGAR will raise a general
warning but will NOT automatically suspend the filing. EDGAR will remove
the unofficial XBRL document from the official LIVE/TEST filing and will
accept and disseminate (if LIVE) the remainder of the filing normally.
If this situation occurs, a notification will be sent to the filer
containing a warning that all the XBRL documents were removed before
dissemination.

EDGARLink attaches an XBRL document to a filing in a similar manner as
it attaches an ASCII/SGML or HTML document. Only \*.xml or \*.xsd files
may be used for XBRL filename extensions.

Below are some EDGAR and EDGARLink-specific XBRL validations that will
be performed, which will cause the XBRL content to be stripped from the
submission:

-   Warn the filer if the XBRL document contains any invalid or extended
    ASCII characters (e.g. foreign language characters).

-   Warn the filer if an inconsistent instance document is attached.

\[An instance document must have a document type that begins with
\"EX-100.INS\", must have a file extension of .xml and must include a
\<xbrl\> tag\]

-   Warn the filer if an inconsistent schema document is attached.

\[A schema document must have a document type that begins with
\"EX-100.SCH\", must have a file extension of .xsd and must include a
\<schema\> tag\]

-   Warn the filer if an inconsistent reference linkbase document is
    attached.

\[A reference linkbase document must have a document type that begins
with \"EX-100.REF\", must have a file extension of .xml and must include
\<linkbase\> and \<referenceLink\> tags\]

-   Warn the filer if an inconsistent label linkbase document is
    attached.

\[A label linkbase document must have a document type that begins with
\"EX-100.LAB\", must have a file extension of .xml and must include
\<linkbase\> and \<labelLink\> tags\]

-   Warn the filer if an inconsistent presentation linkbase document is
    attached.

\[A presentation linkbase document must have a document type that begins
with \"EX-100.PRE\", must have a file extension of .xml and must include
\<linkbase\> and \<presentationLink\> tags\]

-   Warn the filer if an inconsistent calculation linkbase document is
    attached.

\[A calculation linkbase document must have a document type that begins
with \"EX-100.CAL\", must have a file extension of .xml and must include
\<linkbase\> and \<calculationLink\> tags\]

-   Warn the filer if an inconsistent definition linkbase document is
    attached.

\[A definition linkbase document must have a document type that begins
with \"EX-100.DEF\", must have a file extension of .xml and must include
\<linkbase\> and \<definitionLink\> tags\]

#### EDGAR Module Processing with XBRL Taxonomy Extensions

EDGAR provides limited support for XBRL taxonomy extension documents as
part of EDGAR Module processing. EDGAR Type 1 Modules (partial
documents) are not allowed in XBRL format. Only EDGAR Type 2 Modules
(complete documents) can be submitted in XBRL format.

EDGAR currently supports up to 10 EDGAR Module files per CIK. These 10
Modules may be used to store any combination of XBRL extension taxonomy
files (schema and/or linkbase) and may be managed by the filer using the
EDGAR Filing Website. These taxonomy extension files may be submitted
before the official filing. Through the use of EDGAR Type 2 Module
references to these XBRL documents, EDGAR can assemble these large
documents into the filing without delaying the receipt of the entire
filing.

As with any other kind of EDGAR Type 2 Module submission filed with
EDGAR, filers may include an XBRL document, or XBRL documents, as
attachments to an EDGAR Module submission, Template #5. A master
submission may reference the XBRL EDGAR Module in a normal Type 2
fashion by using the Attached Documents page of the submission
templates.

#### Segment Functionality Not Supported for XBRL Documents 

At this time, EDGAR does not support EDGAR segment processing of XBRL
documents as discussed in Section 5.3.

#### ASCII/SGML Functionality Not Supported Within XBRL Documents

EDGAR will NOT support any ASCII/SGML tags within the XBRL document
text. These documents will not be properly processed by EDGAR and may be
removed.

EDGAR will reject any XBRL taxonomy extension that employs
extended-ASCII characters before acceptance.

#### Supported Versions of XBRL Standard Taxonomies

The following is a list of XBRL schemas that will be supported by EDGAR.
The namespace that represents each document must be used in the form as
shown. A recommended prefix that represents each namespace is also
given. The location of the actual schema file is also identified.

+---+---------------------+--------------------------------------------+
| 1 |                     |                                            |
| . |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| T |                     |                                            |
| a |                     |                                            |
| x |                     |                                            |
| o |                     |                                            |
| n |                     |                                            |
| o |                     |                                            |
| m |                     |                                            |
| y |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| c |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
| m |                     |                                            |
| a |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| f |                     |                                            |
| o |                     |                                            |
| r |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| X |                     |                                            |
| B |                     |                                            |
| R |                     |                                            |
| L |                     |                                            |
+---+---------------------+--------------------------------------------+
|   | a.  Namespace name: | [**http://www.xbrl.org/2003/inst           |
|   |                     | ance**](http://www.xbrl.org/2003/instance) |
+---+---------------------+--------------------------------------------+
|   | b.  Recommended     | **xbrli**                                  |
|   |     prefix:         |                                            |
+---+---------------------+--------------------------------------------+
|   | c.  Location of     | <http://www.x                              |
|   |     file:           | brl.org/2003/xbrl-instance-2003-12-31.xsd> |
+---+---------------------+--------------------------------------------+
| 2 |                     |                                            |
| . |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| S |                     |                                            |
| c |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
| m |                     |                                            |
| a |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| f |                     |                                            |
| o |                     |                                            |
| r |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| X |                     |                                            |
| M |                     |                                            |
| L |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| i |                     |                                            |
| n |                     |                                            |
| s |                     |                                            |
| t |                     |                                            |
| a |                     |                                            |
| n |                     |                                            |
| c |                     |                                            |
| e |                     |                                            |
+---+---------------------+--------------------------------------------+
|   | a.  Namespace name: | [**htt                                     |
|   |                     | p://www.w3.org/2001/XMLSchema-instance**]( |
|   |                     | http://www.w3.org/2001/XMLSchema-instance) |
+---+---------------------+--------------------------------------------+
|   | b.  Recommended     | **xsi**                                    |
|   |     prefix:         |                                            |
+---+---------------------+--------------------------------------------+
|   | c.  Location of     | <http                                      |
|   |     file:           | ://www.w3.org/2001/XMLSchema-instance.xsd> |
+---+---------------------+--------------------------------------------+
| 3 |                     |                                            |
| . |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| T |                     |                                            |
| a |                     |                                            |
| x |                     |                                            |
| o |                     |                                            |
| n |                     |                                            |
| o |                     |                                            |
| m |                     |                                            |
| y |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| c |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
| m |                     |                                            |
| a |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| f |                     |                                            |
| o |                     |                                            |
| r |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| X |                     |                                            |
| M |                     |                                            |
| L |                     |                                            |
+---+---------------------+--------------------------------------------+
|   | a.  Namespace name: | [**http://www.w3.org/2001/XMLS             |
|   |                     | chema**](http://www.w3.org/2001/XMLSchema) |
+---+---------------------+--------------------------------------------+
|   | b.  Recommended     | **xsd**                                    |
|   |     prefix:         |                                            |
+---+---------------------+--------------------------------------------+
|   | c.  Location of     | <http://www.w3.org/2001/XMLSchema.xsd>     |
|   |     file:           |                                            |
+---+---------------------+--------------------------------------------+
| 4 |                     |                                            |
| . |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| X |                     |                                            |
| B |                     |                                            |
| R |                     |                                            |
| L |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| l |                     |                                            |
| i |                     |                                            |
| n |                     |                                            |
| k |                     |                                            |
| b |                     |                                            |
| a |                     |                                            |
| s |                     |                                            |
| e |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| c |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
| m |                     |                                            |
| a |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| c |                     |                                            |
| o |                     |                                            |
| n |                     |                                            |
| s |                     |                                            |
| t |                     |                                            |
| r |                     |                                            |
| u |                     |                                            |
| c |                     |                                            |
| t |                     |                                            |
| s |                     |                                            |
+---+---------------------+--------------------------------------------+
|   | a.  Namespace name: | [**http://www.xbrl.org/2003/link           |
|   |                     | base**](http://www.xbrl.org/2003/linkbase) |
+---+---------------------+--------------------------------------------+
|   | b.  Recommended     | **link**                                   |
|   |     prefix:         |                                            |
+---+---------------------+--------------------------------------------+
|   | c.  Location of     | <http://www.x                              |
|   |     file:           | brl.org/2003/xbrl-linkbase-2003-12-31.xsd> |
+---+---------------------+--------------------------------------------+
| 5 |                     |                                            |
| . |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| X |                     |                                            |
| B |                     |                                            |
| R |                     |                                            |
| L |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| i |                     |                                            |
| m |                     |                                            |
| p |                     |                                            |
| l |                     |                                            |
| e |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| a |                     |                                            |
| n |                     |                                            |
| d |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| e |                     |                                            |
| x |                     |                                            |
| t |                     |                                            |
| e |                     |                                            |
| n |                     |                                            |
| d |                     |                                            |
| e |                     |                                            |
| d |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| l |                     |                                            |
| i |                     |                                            |
| n |                     |                                            |
| k |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| c |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
| m |                     |                                            |
| a |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| c |                     |                                            |
| o |                     |                                            |
| n |                     |                                            |
| s |                     |                                            |
| t |                     |                                            |
| r |                     |                                            |
| u |                     |                                            |
| c |                     |                                            |
| t |                     |                                            |
| s |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| i |                     |                                            |
| n |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| u |                     |                                            |
| p |                     |                                            |
| p |                     |                                            |
| o |                     |                                            |
| r |                     |                                            |
| t |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| o |                     |                                            |
| f |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| t |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| l |                     |                                            |
| i |                     |                                            |
| n |                     |                                            |
| k |                     |                                            |
| b |                     |                                            |
| a |                     |                                            |
| s |                     |                                            |
| e |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| c |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
| m |                     |                                            |
| a |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| i |                     |                                            |
| n |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| n |                     |                                            |
| u |                     |                                            |
| m |                     |                                            |
| b |                     |                                            |
| e |                     |                                            |
| r |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| 3 |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| a |                     |                                            |
| b |                     |                                            |
| o |                     |                                            |
| v |                     |                                            |
| e |                     |                                            |
+---+---------------------+--------------------------------------------+
|   | a.  Namespace name: | [**http://www.xbrl.org/200                 |
|   |                     | 3/XLink**](http://www.xbrl.org/2003/XLink) |
+---+---------------------+--------------------------------------------+
|   | b.  Recommended     | **xl**                                     |
|   |     prefix:         |                                            |
+---+---------------------+--------------------------------------------+
|   | c.  Location of     | <h                                         |
|   |     file:           | ttp://www.xbrl.org/2003/xl-2003-12-31.xsd> |
+---+---------------------+--------------------------------------------+
| 6 |                     |                                            |
| . |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| X |                     |                                            |
| L |                     |                                            |
| i |                     |                                            |
| n |                     |                                            |
| k |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| a |                     |                                            |
| t |                     |                                            |
| t |                     |                                            |
| r |                     |                                            |
| i |                     |                                            |
| b |                     |                                            |
| u |                     |                                            |
| t |                     |                                            |
| e |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| p |                     |                                            |
| e |                     |                                            |
| c |                     |                                            |
| i |                     |                                            |
| f |                     |                                            |
| i |                     |                                            |
| c |                     |                                            |
| a |                     |                                            |
| t |                     |                                            |
| i |                     |                                            |
| o |                     |                                            |
| n |                     |                                            |
+---+---------------------+--------------------------------------------+
|   | a.  Namespace name: | <http://www.w3.org/1999/xlink>             |
+---+---------------------+--------------------------------------------+
|   | b.  Recommended     | **xlink**                                  |
|   |     prefix:         |                                            |
+---+---------------------+--------------------------------------------+
|   | c.  Location of     | <http                                      |
|   |     file:           | ://www.xbrl.org/2003/xlink-2003-12-31.xsd> |
+---+---------------------+--------------------------------------------+
| 7 |                     |                                            |
| . |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| R |                     |                                            |
| e |                     |                                            |
| f |                     |                                            |
| e |                     |                                            |
| r |                     |                                            |
| e |                     |                                            |
| n |                     |                                            |
| c |                     |                                            |
| e |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| P |                     |                                            |
| a |                     |                                            |
| r |                     |                                            |
| t |                     |                                            |
| s |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
|   |                     |                                            |
| s |                     |                                            |
| c |                     |                                            |
| h |                     |                                            |
| e |                     |                                            |
| m |                     |                                            |
| a |                     |                                            |
+---+---------------------+--------------------------------------------+
|   | a.  Namespace name: | **[[http://www.xbrl.org/2004/re            |
|   |                     | f]{.mark}](http://www.xbrl.org/2004/ref)** |
+---+---------------------+--------------------------------------------+
|   | b.  Recommended     | **ref**                                    |
|   |     prefix:         |                                            |
+---+---------------------+--------------------------------------------+
|   | c.  Location of     | <ht                                        |
|   |     file:           | tp://www.xbrl.org/2004/ref-2004-08-10.xsd> |
+---+---------------------+--------------------------------------------+

Updates to the files listed above will be posted when newer versions are
available.

#### More XBRL Information

For more general information about XBRL:

<http://www.xbrl.org/>

For more information regarding the SEC's XBRL initiatives and related
rules:

<http://www.sec.gov/spotlight/xbrl.htm>

For a complete set of supporting technical documents and specifications
for XBRL:

<http://www.xbrl.org/Specifications> or
[[http://www.xbrl.org/TechnicalGuidance]{.mark}](http://www.xbrl.org/TechnicalGuidance)

For a copy of the latest version of the Financial Reporting Taxonomy
Architecture (FRTA) 1.0:

<http://www.xbrl.org/TaxonomyGuidance/>

For a copy of the Financial Reporting Instance Standards (FRIS) 1.0:

<http://www.xbrl.org/technical/guidance/FRIS-PWD-2004-11-14.htm>

For an overview of the US Financial Reporting Taxonomy Framework:

[[[http://xbrl.org/us/USFRTF/2005-02-28/TaxonomyFrameworkOverview_files/slide0004.htm]{.underline}]{.mark}](http://xbrl.org/us/USFRTF/2005-02-28/TaxonomyFrameworkOverview_files/slide0004.htm)

## Preparing or Referencing Module and Segment Documents

Modules and segments are information that is stored on the non-public
data storage area of EDGAR. You may copy it into subsequent filings so
you do not have to re-submit the data each time. Both modules and
segments can be part of a submission document or an entire document. By
submitting parts of a single filing to EDGAR separately, you can send
them in from different locations and under different CIKs. This is
especially useful when lawyers and accountants in addition to the
company itself must assemble data. If the information in the module or
segment is part of a document, then once all of the parts have been
submitted, you can include them in your submission either by using tags
to show where you want to place the data or, in the case of
modules/segments that are entire documents, referencing them in the
submission.

**Note:** Both modules and segments must be prepared, transmitted to
EDGAR, and accepted by the system before they can be used in a filing.

There are two big differences between modules and segments:

1.  Storage: Modules remain on the system until you ask for them to be
    removed. There are limits to the number and size of modules you can
    store. You may store up to 10 modules for a single CIK. The maximum
    size of a module is one megabyte, but the total for all modules for
    a single CIK is also one megabyte. There is no size limit on
    segments, they are automatically removed by the system after six
    days, or after they are used in a live filing.

2.  Use of Access Codes: Modules require the filer to know the CIK and
    CCC of any module that they wish to incorporate. Segments can be
    referenced by the master segment filing without the CCC or CIK of
    the filer that transmitted the segment.

You must follow the rules outlined in the previous section of this
document by constructing modules and segments in either ASCII or HTML.
In addition to those general document construction requirements, there
are additional requirements for these documents. For example, if a
transmitted Type 1 or 2 module/segment contains only white space (is
blank), EDGAR will suspend the entire submission. The following is a
listing of tags that EDGAR accepts within ASCII Type 1 modules/segments:

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

\<PAGE\>

\<R\>

All other allowable document tags can appear within

the redlining tag nest.

\</R\>

\<TABLE\>

All other allowable document tags plus:

\<CAPTION\>

\<S\>

\<C\>

\<FN\>

\</TABLE\>

HTML modules/segments use HTML tags. All other SGML tags, except for
\<PAGE\> and \<R\> are not supported and may cause errors in HTML
modules. For more information on HTML documents, see Section 5.2.2,
HTML.

### Module and Segment Naming

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

-   Must be no more than 15 characters long

-   Must begin with an uppercase letter (alpha character)

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

-   Spaces are not allowed

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

    EDGAR treats the module/segment as your private information, and
    stores it on our database according to your CIK. Another filer may
    reference your module/segment by providing your CIK and in the case
    of modules, your CCC. This is covered in more detail in the examples
    in Section 5.3.2.4, Type 1 Module References, and Section 5.3.2.6,
    How to Reference a Type 1 Segment in a Submission Document.

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

### Types of Modules and Segments

There are two types of modules and segments:

-   Type 1

-   Type 2

Type 1 modules or segments are portions of documents. Type 1 modules and
segments are positioned within a submission document using the
\<MODULE\> and \<SEGMENT\> tags. A Type 2 module or segment is one
complete document unto itself. Both Type 1 and 2 modules and segments
should have unique [filenames]{.underline} and [module]{.underline} and
[segment]{.underline} [names.]{.underline}

> **Note:** Type 1 modules or segments cannot be included in HTML, XML,
> PDF, or XBRL format documents. They may be used in ASCII documents
> only.

#### How EDGAR Handles Segments

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

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

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

EDGAR will suspend all segments containing errors.

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

With segmented filings:

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

-   All other segments are subordinate segments

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

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

The following requirements apply to filings submitted in segments:

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

-   You must submit the master segment last

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

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

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

#### Constructing Type 1 Modules and Segments

Type 1 modules and segments are portions of a document rather than
attachments like Type 2 modules and segments and are referenced within
your submission document. Creating Type 1 modules and segments is not
much different from creating a submission:

1.  Create your Type 1 module or segment document as HTML or ASCII.
    Rules are described in Chapter 5.

2.  Assemble a module or segment submission using the Module/Segment
    template in EDGARLink as described later in Section 6.3.1,
    Submission Templates.

3.  For the Type field, select \"Type 1.\"

4.  Transmit the Type 1 module or segment using the Transmit Live Filing
    procedures described later in Section 6.6 Transmissions to EDGAR. If
    your live filing is accepted, EDGAR will index and store your module
    or segment.

Your modules or segments must have been created, transmitted, accepted,
and indexed by EDGAR before you are able to reference them within a
submission document.

Modules and segments are stored on EDGAR and indexed by your CIK. Other
CIKs can reference your modules, but they must have the pertinent
information: CIK, CCC, module name. Segments can be referenced by other
CIKs, but must be submitted by listing the CIK of the segment creator.
Modules must be removed from EDGAR by the filing CIK, while EDGAR
automatically deletes segments. Refer to Section 5.3.3 Maintaining
Modules and Segments, for Module and Segment maintenance. When EDGAR
processes a submission referencing a Type 1 module or segment, they are
automatically included within the submission.

-   Multiple references to the same Type 1 module or segment will
    suspend the filing.

#### Type 2 Modules and Segments

Type 2 modules and segments are complete documents and when EDGAR
receives your submission they are included at the bottom of the
submission. Preparation of the documents themselves is discussed in the
previous Sections. Referencing or including them in your filing is
discussed in Section 6.3.6.1, Referencing Your Module or Segment
Document. Using the Referenced Module/Submission List page allows you to
add only Type 2 modules and segments in your submission. Since Type 2
modules and segments are complete documents, you do not have to modify
another attached document to show where the content must be inserted
like you do for Type 1 modules or segments. The rest of this section
deals with this topic.

#### Type 1 Module References

EDGAR treats the module as your private information, and stores it on
our database according to your CIK. Another filer may reference your
module by providing your CIK and CCC, as shown in the examples

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

#### How to Reference a Type 1 Module in a Submission Document

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

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

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

xxxxxxxxxxxxxxxx(text of submission) xxxxxxxxxxxxxxxxxxxxxxxxxxxx

\<MODULE\>

\<NAME\> OPINION2

\<CIK\> 1234567890

\<CCC\> x21234@1

\</MODULE\>

xxxxxxxxxxxxxxxx(any additional text)xxxxxxxxxxxxxxxxxxxxxxxxxxxx

#### How to Reference a Type 1 Segment in a Submission Document

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

xxxxxxxxxxxxxxxx(text of submission) xxxxxxxxxxxxxxxxxxxxxxxxxxxx

\<SEGMENTS\>

OPINION1

\</SEGMENTS\>

xxxxxxxxxxxxxxxx(any additional text)xxxxxxxxxxxxxxxxxxxxxxxxxxxx

### Maintaining Modules and Segments

When you are creating a submission and want to include a reference to a
module or segment, you can verify that it is residing on EDGAR by using
the Retrieve Module and Segments page on the EDGAR Filing Website:

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

2.  Click on Retrieve Module/Segment Information.

3.  The Module/Segment Information page appears. Click on one of the two
    links to access the module or segment information page:

-   [Retrieve Module Information]{.underline}

-   [Retrieve Segment Information]{.underline}

![](media/image4.png){width="5.93125in" height="2.8270833333333334in"}

Figure 5-2: Module/Segment Information Page

#### Module Information

When you access the Module Information page by clicking on [Retrieve
Module Information,]{.underline} EDGAR displays a list of all the
modules currently residing on EDGAR for your CIK. The list contains the
names and dates the modules were posted.

![](media/image5.png){width="5.720138888888889in"
height="3.6909722222222223in"}

Figure 5-3: Module Information Page

Use your browser's print function to print this list for future
reference in your submission documents, or reference in the
Module/Segment page of EDGARLink.

**Note:** You cannot view the contents of a module or segment from this
page.

##### Deleting Modules

Because modules are stored on EDGAR indefinitely, from time to time you
may need to update modules on EDGAR. To replace a module, delete the
existing module, and then transmit the new module with the same name.

1.  Login to the EDGAR Filing Website or the EDGAR OnlineForms/XML
    Website.

2.  Click on Retrieve/Edit Data. Enter your CIK and CCC.

3.  Click on Retrieve Module/Segment Information. (The Module/Segment
    Information page is displayed.)

4.  Click on Retrieve Module Information.

5.  Click on the \[Yes\] button on the bottom of this page to open the
    Delete Module page.

On the Delete Module page, a list of your modules is displayed in the
Select Module to Delete list.

![](media/image6.png){width="5.665972222222222in"
height="2.8118055555555554in"}

Figure 5-4: Delete Module Page

The Module Delete Confirmation page appears listing the module name and
confirming you want to delete the listed module from EDGAR.

![](media/image7.png){width="5.720138888888889in"
height="2.1645833333333333in"}

Figure 5-5: Module Delete Confirmation Page

6.  Click on the \[Confirm Module Deletion\] button to delete the
    module.

-   Click on the \[Cancel Changes\] button to cancel the deletion, and
    return to the Company and Submission Information Retrieval page.

The Delete Module Results page appears confirming your module has been
deleted. Return to the Delete Module page to remove any additional
modules. Once your module has been deleted from EDGAR, you cannot
restore it. You will have to prepare and resubmit the module using the
Module/Segment template.

![](media/image8.png){width="5.65in" height="0.9111111111111111in"}

Figure 5-6: Delete Module Results Page

#### Segment Information

Because segments are stored on EDGAR for only six (6) business days, you
do not need to delete them. However, you can check to verify that a
segment is still residing on EDGAR:

1.  Login to the EDGAR Filing Website or the EDGAR OnlineForms/XML
    Website.

2.  Click on [Retrieve/Edit Data]{.underline}. Enter your CIK and CCC.

3.  Click on [Retrieve Module/Segment Information]{.underline}. (The
    Module/Segment Information page is displayed.)

4.  Click on Retrieve Segment Information. The Segment Information page
    appears with a list of all of the segments related to your CIK.

![](media/image9.png){width="5.845138888888889in"
height="3.9923611111111112in"}

Figure 5-7: Segment Information Page

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

This page displays the Segment Name and the Receipt Date. Remember you
have six business days from the time EDGAR receives your segment to
reference it in your submission. If you do not use the segment within
six business days, you will have to resubmit it.

## Document Types in EDGAR

### Non-Public and Confidential

EDGAR is designed to separate non-public from public information and
disseminate immediately only the public information. EDGAR will not
immediately disseminate certain documents when specific values are
entered in the Submission Type field (e.g., when the value CORRESP is
entered into the Submission Type field). On June 24, 2004, the
Commission announced that it would begin releasing certain
correspondence or portions thereof (e.g., documents or portions of
documents with CORRESP or COVER values in the Submission Type field) not
less than 45 days after the staff completes a filing review. See Press
Release 2004-89, \"SEC Staff to Publicly Release Comment Letters and
Responses.\"

Similarly, when the Submission Type field is public information, for
EDGARLink the Type field on the Attach Document screen determines
whether or not the document is public, thereby assuring that EDGAR
treats cover letters submitted under Document Type COVER or
correspondence submitted under Document Type CORRESP as non-public.
EDGAR does not immediately disseminate non-public submission document
information. The SEC staff may release all or portions of these
documents electronically if they relate to the staff's review process.
See SEC Press Release 2004-89, "SEC Staff to Publicly Release Comment
Letters and Responses."

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

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

For information on submitting correspondence documents see Section 6,
Preparing and Transmitting EDGARLink Submissions. You may also include a
PDF copy in a correspondence document.

### Exhibits

Many EDGAR filings include attached secondary documents that are labeled
specifically as to their content. These documents are known as exhibits.
When attached to a submission, each exhibit must be labeled with its
specific type. A detailed list of exhibit types is found in Section E.4
Submission and/or Document Types

## Common Problems

+----------------+-----------------------------------------------------+
| Illegal tags   | For security reasons, EDGAR does not support all    |
| in HTML        | valid HTML tags. Be sure to restrict your tags to   |
| filings        | those listed in this manual.                        |
+----------------+-----------------------------------------------------+
| Invalid ASCII  | The ASCII character set is limited and including    |
| characters     | characters in your documents that are not specified |
|                | in this manual will cause your filing to suspend.   |
|                | This is especially true of binary characters.       |
+----------------+-----------------------------------------------------+
| Illegal        | If you include references in HTML documents that    |
| External       | are external to your filing, your filing will be    |
| References     | suspended. The only legal reference is to the SEC's |
|                | Public Website.                                     |
+----------------+-----------------------------------------------------+
| Incorrect File | You must follow certain file naming rules for your  |
| Names          | attached documents. All document file names must be |
|                | lower case and no longer than thirty-two (32)       |
|                | characters in length. The names must start with a   |
|                | letter (a-z) and may contain numbers (0-9) with no  |
|                | spaces. File names may contain one period (.), one  |
|                | hyphen (-), and one underscore (\_) character and   |
|                | must end with **\*.htm**, **\*.txt**, **\*.pdf**,   |
|                | **\*.fil**, **\*.jpg**, **\*.gif, \*.xsd, or        |
|                | \*.xml** extensions. EDGARLink will not allow you   |
|                | to add an improperly named file. We recommend that  |
|                | you give the new file a distinctive name:           |
+----------------+-----------------------------------------------------+
|                | **r10q-630.txt** (the file saved in ASCII)          |
|                |                                                     |
|                | **r10q-630.htm** (the same file saved in HTML       |
|                | format)                                             |
|                |                                                     |
|                | **r10q-630.pdf** (the same file converted to PDF    |
|                | format)                                             |
|                |                                                     |
|                | Also, for Types 1 and 2 modules and segments, the   |
|                | filenames [and]{.underline} module or segment names |
|                | must be [unique]{.underline} for each of these      |
|                | submission parts. You must also follow specific     |
|                | rules for naming modules and segments. See Section  |
|                | 5.3.1 Module and Segment Namingfor details.         |
+----------------+-----------------------------------------------------+

# Preparing and Transmitting EDGARLink Submissions

## Introduction

EDGARLink allows you to prepare and transmit a number of submission
types. The main content of these submissions is made up of attached
documents one of which is the form itself. Usually the filer creates
these documents first and then "builds" the submission through the tool.

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

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

EDGARLink verifies that the information required for all submission
validation has been entered. For example, if the submission requires the
indication of a time period for which you are filing the report,
EDGARLink verifies that you have provided a date in the Period field.
For more information on field, document, or submission validation; see
Section 6.4 Validating Your Submission. Messages Reported by EDGAR.
APPENDIX A of this volume lists the submission header fields that apply
to each form that you file electronically. You must enter information in
all header fields designated as \"required\" in the submission or EDGAR
will suspend the filing.

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

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

-   Formatting your submission information using XFDL. This formatting
    is needed to process your submission in EDGAR. To manually create a
    submission in XFDL, see Chapter [8]{.mark}, Filer-Constructed
    XFDL/XML Submissions.

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

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

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

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

You can use the EDGAR Filing Website to submit EDGARLink Filings or you
can use the EDGAR Gateway which will direct you to the EDGAR Filing
Website.

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

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

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

    -   Provides submission transmission and template download
        capabilities.

    -   Provides editing capabilities to your company information.

    -   Provides submission notification messages.

    -   Provides requested Return Copy download capabilities.

    -   Allows filers to update their EDGAR Password.

To run a standard web browser and the EDGARLink application, you will
need to use a 32-bit version of the Windows operating system. Windows 95
version B or higher, 98, 2000, NT, or XP meets this 32-bit standard
(Note: EDGARLink is not supported on Windows 95). If your operating
system is something other than Windows, you may be able to access EDGAR
using the Windows emulator. However, the EDGARLink application was
developed and is certified to run on a PC-based Windows 32-bit platform
and is not guaranteed to run correctly in a non-Windows (i.e., Linux,
Macintosh, or OS/2) session. If you have a proxy server or a firewall
you may experience problems downloading EDGARLink.

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

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.

Most filers will use the Internet website to submit EDGARLink filings.
You may also connect to the EDGAR Filer Website using direct dial
telecommunications lines via your modem. In using any of the
Windows-based operating systems, this is commonly referred to as direct
dial networking. You will setup Windows to use direct dial networking
using a Point-to-Point Protocol (PPP) application. You will also be
asked to provide a telephone number. To direct dial EDGAR, use
703-914-7140 as the telephone number. All EDGAR modems associated with
this telephone number are configured to accept the direct dial
transmissions. When you use the direct dial option, you are restricted
to website links on the EDGAR Filing Website only.

The third option for submitting EDGARLink filings is to connect using a
Leased Line. This method is commonly used by bulk filers.

### Using the EDGAR Filing Website 

Later in this document will be step-by-step instructions for downloading
EDGARLink software and templates. To do this you will use the EDGAR
Filing Website. Before you get started on this process, read this
section to get general information about this website. It will cover the
basics about using a browser and accessing the EDGAR Filing Website.
Detailed information on the screens is also included. To access the
EDGAR Filing Website, either use the EDGAR Gateway or follow the
directions listed below to access the EDGAR Filing Website directly:

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

2.  Go to the EDGAR Filing Website 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, PMAC, or passphrase. 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.

6.  If your CIK and password are valid and you have a passphrase, the
    Welcome page appears. The Create Passphrase page appears if your CIK
    and password are valid and you do not have a passphrase. See Volume
    I of this manual for information on creating a passphrase.

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

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

Once you login to EDGAR, an option menu appears on the left-hand side of
the browser window. This menu allows you to navigate easily through
EDGAR without having to return to a menu page. Figure 6-8: EDGAR Menu
illustrates the menu.

![](media/image10.png){width="1.1680555555555556in"
height="5.573611111111111in"}

Figure 6‑8: EDGAR Menu

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

This menu is broken down into three different sections:

-   Information Exchange

-   Downloads

-   Support

#### Information Exchange

In the Information Exchange section there are two links:

-   Transmit

-   Retrieve/Edit Data

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

#### Downloads

This subsection of the menu allows you to download the EDGARLink
software, templates, and fee rate table. Details for using this section
are covered in Section 6.2, Installation.

Please be aware that the Update Information block on the EDGAR Filing
Website Home page alerts you to updates in the software or templates. It
contains a list of updates either to new submission types or to the
EDGARLink software or templates. The date of these updates is posted, as
well as links to the information or files available to download.

#### Support

This menu section provides links to a number of resources that will
assist you in the filing process. In addition to general help, you can
review topics like frequently asked questions, and rule making.

##### General Web Help

If you need help while using EDGAR on the Internet, click on [General
Help]{.underline} from the menu to bring up the General Support Menu
page that displays a list of help topics. See Figure 6-9: General Help
Page. When you click on a topic, you are shown information or additional
links to specify the type of assistance you need.

![](media/image11.png){width="4.941666666666666in"
height="2.8090277777777777in"}

Figure 6‑9: General Help Page

##### Frequently Asked Questions

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

##### SEC Rulemaking

The SEC Rulemaking link leads you to an area of the SEC's Public Website
that gives you up-to-date rule information. You will get information
about rules that have been proposed or adopted, as well as other
bulletins and notices.

##### Fee Information

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

##### Unused Money Requests

This link directs you to the SEC's Public Website page that displays
instructions for requesting unused monies. It also accesses an account
statement example, which is similar to the statement mailed to active
SEC filers.

##### Company Search

This link opens the Company Search page and redirects your browser to
the EDGAR Company Database. From this website you can perform company
searches through the EDGAR database that is updated daily.

### Information on Headers

Header information for your filing documents are still required in
EDGAR, but you should not add them if you use EDGARLink. By using
EDGARLink, your header tags and information are automatically placed in
the correct nesting order and in the correct places within your
submission.

## Installation

EDGARLink is a 32-bit based software program supported by Windows 98,
2000, NT, or XP and is designed to help you prepare and transmit an
electronic filing. You download the software from our EDGAR Filing
Website and install it on your computer. You can download the software
items from the EDGARLink Software Download page described in Section
6.2.1, Step 1 - Downloading the EDGARLink Software. You will also want
to download templates for the requested submission types you wish to
file and the fee rate table.

### Step 1 - Downloading the EDGARLink Software

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

![](media/image12.png){width="5.478472222222222in"
height="2.7270833333333333in"}

Figure 6‑10: Software Download Page

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

1.  Click on the \[Download EDGARLink\] button. Filers who need to file
    N-SAR submissions must download that application from the SEC's
    Public Website.

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

![](media/image13.png){width="6.320833333333334in"
height="1.6993055555555556in"}

Figure 6‑11: EDGARLink/Windows Download Confirmation Page

3.  The File Download window appears. (SeeFigure 6-12: File Download
    Window.) Click on the \[Save\] button.

![](media/image14.png){width="4.177083333333333in"
height="3.0729166666666665in"}

Figure 6‑12: File Download Window

4.  The Save As window appears. (See Figure 6-13: Save As Window.)
    Choose the location on your system to save the self-extracting
    executable file and click on the \[Save\] button.

![](media/image15.png){width="5.277777777777778in" height="3.91875in"}

Figure 6‑13: Save As Window

5.  The Saving Progress window appears and displays the status
    (percentage) of download. (See Figure 6-14: Saving Progress Window.)

![](media/image16.png){width="3.8958333333333335in"
height="2.7916666666666665in"}

Figure 6‑14: Saving Progress Window

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

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

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

### Step 2 - Installing on Your PC

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

1.  Close all applications.

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

3.  Click on the Run option.

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

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

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

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

**Note:** If you do not want to use the above method of installing
EDGARLink, you can also use other methods to start the software
installation:

-   Run the executables in a DOS window

-   Run the executable through Windows Explorer

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

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

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

The EDGARLink Installer package installs a new PureEdge Viewer for
Windows, version 6.0. There are folders created when the viewer is
installed,\
**C:\\Program Files\\PureEdge\\Viewer 6.0**.

When you have completed your submission template, click on
[Transmit]{.underline} to open the Transmit Submission page. From this
page you can transmit Live, Test, or Bulk filings.

#### Directory Structure

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

-   **PureEdge**

    Contained in the **PureEdge** directory is a single subdirectory,
    **Viewer 6.0** that contains eleven subdirectories: **ActiveX**,
    **API**, **extensions**, **help**, **Icons**, **JAWS**,
    **Marshaller**, **Modules**, **Plugin**, **Readme**, and
    **SSCE514,** which hold files necessary for the submission type
    template to run. The **Viewer 6.0** directory is where the EDGARLink
    template executable, **masqform.exe**, as well as the **license**
    are located. The API subdirectory contains the subdirectories and
    class files necessary for EDGARLink to execute.

-   **Java**

    Contained in the Java directory is the j2re1.4.1_03 directory. The
    j2re1.4.1_03 directory contains the bin and lib subdirectories and
    all the copyright, readme, and license files.

-   **EDGAR**

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

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

#### Version Verify

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

The EDGAR Filing Website warns you if you have previously downloaded the
current templates or software. This screen is illustrated in Figure
6-15: Version Verification Warning Message:

![](media/image17.png){width="6.4944444444444445in"
height="1.538888888888889in"}

Figure 6‑15: Version Verification Warning Message

You will also be warned if you choose to download a template of which
you have the current version. The screen that appears is shown in Figure
6-16: Submission Template Download Warning Page.

![](media/image18.png){width="5.125in" height="3.720833333333333in"}

Figure 6‑16: Submission Template Download Warning Page

#### EDGARLink System Integrity Check

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

![](media/image19.png){width="5.993055555555555in"
height="2.597916666666667in"}

Figure 6‑17: EDGARLink Integrity Check Window

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

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

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

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

![](media/image20.png){width="5.606944444444444in"
height="3.8895833333333334in"}

Figure 6‑18: EdgarVerify.log Report

### Step 3 - Downloading the Submission Templates 

After you have downloaded EDGARLink and installed it on your system, you
are ready to download a template and create a submission. On the EDGAR
Filing Website you can locate the different templates you need to
download to create a submission.

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

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

To download one or all of the six submission templates:

1.  Access the EDGAR Filing Website and login.

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

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

4.  Select a submission type by clicking on it, then click on the \[Get
    It\] button.

```{=html}
<!-- -->
```
5.  The Submission Template Download Confirmation page appears.

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

![](media/image21.png){width="5.59375in" height="3.6666666666666665in"}

Figure 6‑19: Submission Template Download Options Page

![](media/image22.wmf)

Figure 6‑20: Submission Template Download Confirmation Page

To download the submission template:

1.  You will start your download from the Submission Template Download
    Confirmation Page. The page will show you which template includes
    the submission type you have chosen. If you do not want to download
    the template, click on [Cancel]{.underline}. Otherwise click on the
    Download Template \# to start the download process.

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

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

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

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

6.  EDGARLink starts and the blank submission template appears.

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

-   Click on [Cancel]{.underline}.

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

**Note:** If you do not enter an extension for the file name, then
EDGARLink will default the extension to .xfd.

![](media/image23.png){width="5.686805555555556in"
height="3.3444444444444446in"}

Figure 6‑21: Submission Template Main Page

To save your submission template:

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

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

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

You should save the blank template to your computer for two reasons:

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

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

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

    If you changed from a fee-bearing submission type to a non
    fee-bearing submission type, all fee information will be deleted.
    For more information see Section 6.3.2.1, Tips for Submission
    Template Data Entry.

2.  If you are submitting the same submission type, it may save you time
    by editing the previous submission without having to recreate the
    submission from scratch. You may need to replace, or delete
    submission documents; see Section 6.3.4.2, Document Count.

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

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

### Step 4 - Downloading the Fee Rate Table

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

1.  Login to the EDGAR Filing Website.

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

3.  The Fee Rate Table Download Confirmation page appears.

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

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

6.  The Save As window appears:

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

-   Double click on the Program Files folder.

-   Double click on the EDGAR folder.

-   Double click on the EDGARLink folder.

-   Click on the \[Save\] button.

-   Click on the \[Close\] button, if the File Download Complete window
    does not automatically disappear.

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

![](media/image24.png){width="5.726388888888889in"
height="1.9277777777777778in"}

Figure 6‑22: Fee Rate Table Download Confirmation Page

## Preparing Your EDGARLink Submission

### Submission Templates

There are six submission templates. This section of the document will
outline how to use templates one through four. Template 5 is for
preparing module and segment submissions. That template is the topic of
Section 6.3.10, Module and Segment Submissions. Template 6 supports the
transmission of bulk submissions. Refer to Section 6.3.13, Bulk Filing
for details. Once you have selected, downloaded, and installed the
EDGARLink software and downloaded the submission template you need, open
the template in EDGARLink:

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

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

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

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

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

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

5.  Enter a unique name in the File Name field.

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

If you need to complete more than one submission type, i.e., 10-Q and
8-K, you might use the same template more than once. Both the 10-Q and
8-K are located in Template 3. To avoid having to delete your 10-Q
information as well as remove the documents or change the notification
addresses, you can save the template using a unique name: **r10q99.xfd**
or **r8kfy98.xfd**, and reuse the blank template as often as you need:

1.  Click on the Save Form icon in the toolbar.

2.  When the Save Form window appears, enter a unique name in the File
    Name field.

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

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

EDGARLink saves the template using the name you entered. The next time
you create that submission, you can open the previous submission
template, edit the necessary changes, change the submission documents,
and resubmit the filing. Exit EDGARLink and you are ready to transmit
your submission.

#### Submission Template Structure

To create a submission, EDGARLink provides you with a Graphical User
Interface (GUI) screen that contains fields where you enter your values.
Different forms have different fields that appear or disappear depending
upon which template you are submitting.

The Submission Template is broken down into sections, called blocks; see
Figure 6-19: Submission Template Download Options Page. The top block
contains two fields that display the filer's CIK and the submission
type. This information automatically appears once you enter it on the
Main page. These fields are read-only which means you cannot edit the
information displayed in them. You must edit the fields on the main page
to change this information. In this block there are buttons that open
the different pages you need to create your submission and other buttons
that access the EDGAR Filing Website, Submission Validation, and
EDGARLink Help. The lower block contains fields where you enter
submission information. As discussed in Section 6.1.1, Using the EDGAR
Filing Website, some of these fields are required, and some are
optional. As you enter information in these fields, you are creating
your submission. In this chapter we discuss in general terms the process
of submission preparation which includes all the different types of
documents you can transmit: correspondence, cover letters, and exhibits.
APPENDIX C contains sample submission types.

![](media/image23.png){width="6.091666666666667in"
height="3.576388888888889in"}

Figure 6‑23: Submission Template Main Page

#### Template Menu Buttons

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

-   Documents

-   Notifications

-   Module/Segment

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

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

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

-   Submission Validation

-   EDGAR Website

-   Help

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

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

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

#### EDGARLink Tool Bar

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

+----+-----------------------------------------------------------------+
| !  | The Open Form button opens another submission template.         |
| [] |                                                                 |
| (m |                                                                 |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 25 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 23 |                                                                 |
| 75 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Save Form button saves the current submission template.     |
| [] | This saves your template fields and attached documents into one |
| (m | file. EDGARLink will put an .xfd extension, and this is the     |
| ed | file you will transmit to the SEC.                              |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 26 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| h  |                                                                 |
| ei |                                                                 |
| gh |                                                                 |
| t= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 18 |                                                                 |
| 75 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Print button prints all the submission template windows,    |
| [] | windows with and without information entered:                   |
| (m |                                                                 |
| ed | -   You will print the fields and the visible text they         |
| ia |     contain.                                                    |
| /i |                                                                 |
| ma | -   Submission documents will not be printed. For more          |
| ge |     information on printing submission documents; see Section   |
| 27 |     6.3.4.11, Printing Documents.                               |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 23 |                                                                 |
| 75 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Preferences button opens the EDGARLink preferences window.  |
| [] |                                                                 |
| (m |                                                                 |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 28 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| h  |                                                                 |
| ei |                                                                 |
| gh |                                                                 |
| t= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 27 |                                                                 |
| 08 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Check Spelling button checks the spelling of the value in   |
| [] | the selected text field. It is only available when a writable   |
| (m | text field has been selected.                                   |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 29 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .3 |                                                                 |
| 02 |                                                                 |
| 08 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 3i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 31 |                                                                 |
| 25 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Check All Spelling on Page button checks the spelling of    |
| [] | the values in all writable text fields on the current page.     |
| (m |                                                                 |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 30 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .3 |                                                                 |
| 02 |                                                                 |
| 08 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 3i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 32 |                                                                 |
| 29 |                                                                 |
| 16 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 67 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Help Mode button activates the cursor help text boxes:      |
| [] |                                                                 |
| (m | -   If you click on this button you turn on the cursor help and |
| ed |     intuitive text boxes appear when you hold the mouse over a  |
| ia |     field.                                                      |
| /i |                                                                 |
| ma | -   To turn the help off, click the button again.               |
| ge |                                                                 |
| 31 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 37 |                                                                 |
| 5i |                                                                 |
| n" |                                                                 |
| h  |                                                                 |
| ei |                                                                 |
| gh |                                                                 |
| t= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 27 |                                                                 |
| 08 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| 33 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+
| !  | The Viewer Help button opens a window displaying general help   |
| [] | for the viewer.                                                 |
| (m |                                                                 |
| ed |                                                                 |
| ia |                                                                 |
| /i |                                                                 |
| ma |                                                                 |
| ge |                                                                 |
| 32 |                                                                 |
| .p |                                                                 |
| ng |                                                                 |
| ){ |                                                                 |
| wi |                                                                 |
| dt |                                                                 |
| h= |                                                                 |
| "0 |                                                                 |
| .2 |                                                                 |
| 60 |                                                                 |
| 41 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 66 |                                                                 |
| 7i |                                                                 |
| n" |                                                                 |
| he |                                                                 |
| ig |                                                                 |
| ht |                                                                 |
| =" |                                                                 |
| 0. |                                                                 |
| 31 |                                                                 |
| 25 |                                                                 |
| in |                                                                 |
| "} |                                                                 |
+----+-----------------------------------------------------------------+

#### Template Fields

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

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

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

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

Some information is not entered in fields. On the forms these are called
radio buttons and check boxes. These types of fields insert a condition.
For example, the Documents page contains a Validate check box. While you
are attaching the documents, you can have EDGAR validate certain
document(s) by activating the check boxes next to the document; see
Section 6.4.2, Document Validation.

Once you have downloaded a template, you should save the template using
a unique name, i.e., **r10q1099.xfd.** Then you will enter your
submission information, attach your submission documents, save,
validate, and close your template. You can then transmit the completed
submission to EDGAR. The process of creating a submission is contained
in this section.

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

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

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

### EDGARLink Submission Preparation Map

The submission template pages for electronic filing are outlined in
Figure 6-24: Submission Requirements for Electronic Filing.

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

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

\| Filer\'s \|

\| Access Identification \|

\| Submission Header \|

\| Information \|

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

\|

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

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

\|Document Header Information \|

\|Attached Submission Documents\|

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

\|

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

\(3\) \| Notification Page \|

\| Additional Notification \|

\| E-Mail Addresses \|

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

\|

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

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

\| and Segment Page \|

\| Referenced Type 2 Modules \|

\| and Segments \|

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

\|

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

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

\|Offsetting fees information \|

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

\|

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

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

\| Information Page \|

\| Payment Method, Fees Paid,\|

\| Payor Information, and \|

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

Figure 6‑24: Submission Requirements for Electronic Filing

Certain elements are common to all submissions.

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

KEY:

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

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

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

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

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

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

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

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

#### Tips for Submission Template Data Entry

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

1.  Click in the field using your mouse.

2.  Use your keyboard to enter information.

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

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

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

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

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

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

### The EDGARLink Main Page

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

EDGARLink verifies that the information required for all submission
validation has been entered. For example, if the submission requires the
indication of a time period for which you are filing the report,
EDGARLink verifies that you have provided a date in the Period field.
APPENDIX C, EDGAR Submission Templates, lists the submission header
fields that apply to each form that you file electronically. You must
enter information in all header fields designated as \"required\" in the
submission or EDGAR will suspend the filing.

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

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

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

    EDGARLink uses some of the information you have entered to process
    your submission and to create a "header" for your submission.
    Headers are automatically created in XFDL when you enter
    filer-supplied information (values) into EDGAR-specified fields in
    the EDGARLink submission template. Header information is included
    when your submission is disseminated.

#### Entering Submission Information

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

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

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

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

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

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

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

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

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

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

![](media/image33.png){width="3.1in" height="1.538888888888889in"}

Figure 6‑25: Change Submission Form Type Warning

#### Field Values and Definitions

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). EDGARLink
automatically places the hyphens between the first, second, and third
set of numbers.

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

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

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

Table 6-14: Information Fields Available on Main Page contains a list of
all the fields available on the Main page for all submission type
templates. You may only see some of these fields depending upon the
submission type you are entering.

Table 6‑14: Information Fields Available on Main Page

+-----+-----------+---------------+----------------------------------+
| Fi  | Field     | Example of    | Definition                       |
| eld | Name      | Value to be   |                                  |
|     |           | Inserted      | (Limits of Field)                |
| \#  |           |               |                                  |
+=====+===========+===============+==================================+
| 1   | S         | q1_10k.xfd    | Name of the submission type file |
|     | ubmission |               | (\*.xfd).                        |
|     | File      |               |                                  |
|     | Name\*    |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 2   | S         | 10-Q          | Name of the submission type.     |
|     | ubmission |               |                                  |
|     | Type\*    |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 3   | Filer     | 1234567890    | Your SEC-supplied CIK. This      |
|     | CIK\*     |               | field allows up to 10            |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 4   | S         | 10‑Q          | Type of submission you are       |
|     | ubmission |               | filing.                          |
|     | Type      |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 5   | Test or   | Radio Button  | Marks a submission to be treated |
|     | Live      |               | as a test or live filing. Unless |
|     |           |               | the submission is marked as      |
|     |           |               | TEST, or is submitted under the  |
|     |           |               | EDGARLink option "Send a Test    |
|     |           |               | Filing", the filing will be      |
|     |           |               | treated by EDGAR as a LIVE       |
|     |           |               | filing and, if accepted, be      |
|     |           |               | disseminated. Submit live        |
|     |           |               | filings in live mode if using    |
|     |           |               | EDGARLink. We cannot change a    |
|     |           |               | test submission into a live      |
|     |           |               | submission, nor can we change a  |
|     |           |               | live submission into a test      |
|     |           |               | submission.                      |
+-----+-----------+---------------+----------------------------------+
| 6   | Return    | Check Box     | Requests Return Copy of the      |
|     | Copy      |               | filing as we receive it. Copies  |
|     |           |               | of accepted filings are stored   |
|     |           |               | on the EDGAR Filing Website for  |
|     |           |               | seven (7) business days for you  |
|     |           |               | to download.                     |
+-----+-----------+---------------+----------------------------------+
| 7   | SROS      | AMEX          | Identifies one or more stock     |
|     |           |               | exchanges or other               |
|     |           |               | self-regulatory organizations on |
|     |           |               | which the issuer\'s securities   |
|     |           |               | are listed or traded. If none    |
|     |           |               | applies, enter the value "NONE". |
+-----+-----------+---------------+----------------------------------+
| 8   | S         | Label         | Marks the area of the submission |
|     | ubmission |               | contact information.             |
|     | Contact   |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 8a  | Name      | A. Jones      | Identifies a person to contact   |
|     |           |               | if there are questions about the |
|     |           | This field is | submission. This field allows up |
|     |           | not required, | to 30 characters.                |
|     |           | however we    |                                  |
|     |           | recommend     |                                  |
|     |           | that you      |                                  |
|     |           | enter a       |                                  |
|     |           | value.        |                                  |
+-----+-----------+---------------+----------------------------------+
| 8b  | Phone     | 202-555‑1111  | Phone number of the contact      |
|     |           |               | person; you must include an area |
|     |           | This field is | code. This field allows up to 20 |
|     |           | not required, | characters.                      |
|     |           | however we    |                                  |
|     |           | recommend     |                                  |
|     |           | that you      |                                  |
|     |           | enter a       |                                  |
|     |           | value.        |                                  |
+-----+-----------+---------------+----------------------------------+
| 9   | Filer CIK | 1234567890    | Your SEC-supplied CIK. This      |
|     |           |               | field allows up to 10            |
|     |           |               | characters.                      |
|     |           |               |                                  |
|     |           |               | **Note:** In those instances     |
|     |           |               | where a single filing is being   |
|     |           |               | made on behalf of more than one  |
|     |           |               | person or entity, you must enter |
|     |           |               | separate filer information for   |
|     |           |               | each such entity or fill in the  |
|     |           |               | Group Members field, depending   |
|     |           |               | upon the filing being made. See  |
|     |           |               | Section 6.3.3.1, Entering        |
|     |           |               | Submission Information, for more |
|     |           |               | information on co-registrants.   |
+-----+-----------+---------------+----------------------------------+
| **N | This      |               |                                  |
| ote | field is  |               |                                  |
| :** | necessary |               |                                  |
|     | for all   |               |                                  |
|     | forms     |               |                                  |
|     | except    |               |                                  |
|     | Form 144, |               |                                  |
|     | in which  |               |                                  |
|     | case it   |               |                                  |
|     | is called |               |                                  |
|     | the       |               |                                  |
|     | Reporting |               |                                  |
|     | Owner     |               |                                  |
|     | In        |               |                                  |
|     | formation |               |                                  |
|     | field.    |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 10  | Filer CCC | <x21234@1>    | Your CCC (8 characters, at least |
|     |           |               | one of which must be a numeral   |
|     |           |               | and at least one must be @, #,   |
|     |           |               | \$, or \*). It is                |
|     |           |               | case-sensitive.                  |
+-----+-----------+---------------+----------------------------------+
| 11  | File      | 3             | SEC-supplied file number         |
|     | Number    | 33-00000-1111 | required for Confirming Copy     |
|     |           |               | submissions, some amendments,    |
|     |           |               | and other specific submission    |
|     |           |               | types. The field is up to 17     |
|     |           |               | characters. The prefix may       |
|     |           |               | contain 1-3 digits, the sequence |
|     |           |               | number may contain 1-8 digits,   |
|     |           |               | the optional suffix may contain  |
|     |           |               | 1-4 characters, and the fields   |
|     |           |               | are separated with a hyphen.     |
+-----+-----------+---------------+----------------------------------+
| 12  | Co-R      | Label         | These fields are required for    |
|     | egistrant |               | submissions with more than one   |
|     |           |               | registrant. EDGAR will suspend   |
|     |           |               | your filing if you include more  |
|     |           |               | than 196 co-registrants.         |
+-----+-----------+---------------+----------------------------------+
| 12a | Co-R      | 1234567890    | The SEC-supplied CIK for a       |
|     | egistrant |               | registrant associated with this  |
|     | CIK       |               | submission.                      |
+-----+-----------+---------------+----------------------------------+
| 12b | Co-R      | <x21234@1>    | The CCC for a registrant         |
|     | egistrant |               | associated with this submission. |
|     | CCC       |               | (8 characters, at least one of   |
|     |           |               | which must be a numeral and at   |
|     |           |               | least one must be @, #, \$, or   |
|     |           |               | \*). It is case-sensitive.       |
+-----+-----------+---------------+----------------------------------+
| 12c | Co-R      | 3             | SEC-supplied file number.        |
|     | egistrant | 33-00000-1111 | Required for amendments to 1933  |
|     | File      |               | Act registration statements and  |
|     | Number    |               | with specific form types. This   |
|     |           |               | field allows up to 17            |
|     |           |               | characters. When adding a new    |
|     |           |               | co-registrant to an amendment,   |
|     |           |               | you must type \"New\" in the     |
|     |           |               | File Number field of the new     |
|     |           |               | co-registrant.                   |
+-----+-----------+---------------+----------------------------------+
| 12d | Co-R      | S-3/A         | Used to specify a different form |
|     | egistrant |               | type for a co-registrant filing, |
|     | Form Type |               | or to indicate a combination     |
|     |           |               | filing.                          |
+-----+-----------+---------------+----------------------------------+
| 13  | Reporting | Label         | Marks the beginning of reporting |
|     | Owner     |               | owner identification and must be |
|     | In        |               | followed by the CIK and CCC.     |
|     | formation |               |                                  |
+-----+-----------+---------------+----------------------------------+
| **N | This      |               |                                  |
| ote | group     |               |                                  |
| :** | replaces  |               |                                  |
|     | the Filer |               |                                  |
|     | CIK/CCC   |               |                                  |
|     | for Form  |               |                                  |
|     | 144.      |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 13a | CIK       | 1234567890    | SEC-supplied reporting owner\'s  |
|     |           |               | CIK. This field allows up to     |
|     |           |               | 10 characters.                   |
+-----+-----------+---------------+----------------------------------+
| 13b | CCC       | x21234@1      | Reporting owner\'s CCC (8        |
|     |           |               | characters, at least one of      |
|     |           |               | which must be a numeral, and at  |
|     |           |               | least one must be @, #, \$, or   |
|     |           |               | \*; case-sensitive).             |
+-----+-----------+---------------+----------------------------------+
| 13c | Rel       | DIRECTOR      | Identifies relationship of the   |
|     | ationship |               | reporting owner to the subject   |
|     |           |               | company.                         |
+-----+-----------+---------------+----------------------------------+
| 14  | Period    | 12-31-2000    | End date of report or period of  |
|     |           |               | filing; preferred order is       |
|     |           | or            | month, day, and year (i.e.,      |
|     |           |               | mmddyyyy) and EDGAR will convert |
|     |           | 12 31 2000    | your input to this format.       |
|     |           |               | Months should be abbreviated     |
|     |           | or            | using the first three letters    |
|     |           |               | only (i.e., Apr or JAN). This    |
|     |           | DEC 31 2000   | field is also used for proxy     |
|     |           |               | meeting dates (field up to 20    |
|     |           | or            | characters; use hyphen, slash,   |
|     |           |               | or space to separate numbers).   |
|     |           | 31 DEC 2000   | Unless otherwise specified,      |
|     |           |               | future dates for most form types |
|     |           | or            | will be flagged as errors. Refer |
|     |           |               | to Appendix E for information    |
|     |           | Dec 31 2000   | regarding which forms will allow |
|     |           |               | you to use future dates in the   |
|     |           | or            | Period field.                    |
|     |           |               |                                  |
|     |           | 12/31/00      |                                  |
+-----+-----------+---------------+----------------------------------+
| 15  | Act       | 33 40         | For certain filings by           |
|     |           |               | investment companies, the field  |
|     |           | or            | identifies Act or Acts when the  |
|     |           |               | form type may be filed under     |
|     |           | 33            | more than one Act. Valid values  |
|     |           |               | when required are 33 and/or 40.  |
|     |           | 40            | If both apply, use the entry     |
|     |           |               | with both Acts.                  |
+-----+-----------+---------------+----------------------------------+
| 16  | Delaying  | Check Box     | Indicates that submission        |
|     |           |               | includes a delaying amendment.   |
|     | Amendment |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 17  | R         | 333-00000     | Refers to 1933 Act Registration  |
|     | eferences |               | Statements updated pursuant to   |
|     | 429       |               | Rule 429. The value represents   |
|     |           |               | the file number of the prior     |
|     |           |               | registration statement. If more  |
|     |           |               | than one applies, repeat the     |
|     |           |               | field for each value. This field |
|     |           |               | allows up to 17 characters.      |
+-----+-----------+---------------+----------------------------------+
| 18  | Reference | 333-00000     | Identifies the 1933 Act file     |
|     | 462b      |               | number associated with the prior |
|     |           |               | effective registration statement |
|     |           |               | for the same offering pursuant   |
|     |           |               | to Securities Act Rule 462(b).   |
|     |           |               | This field allows up to 17       |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 19  | Subject   | Label         | Marks the area of subject        |
|     |           |               | company information fields.      |
|     | Company   |               |                                  |
+-----+-----------+---------------+----------------------------------+
| 19a | CIK       | 1234567890    | Identification of the subject    |
|     |           |               | company. This field allows up to |
|     |           |               | 10 characters.                   |
+-----+-----------+---------------+----------------------------------+
| 19b | IRS       | 22-7777777    | Subject company\'s IRS employer  |
|     | Number    |               | identification code. The IRS     |
|     |           |               | number usually appears on the    |
|     |           |               | cover page of a Form 10-K (nine  |
|     |           |               | characters plus an optional      |
|     |           |               | hyphen; EDGARLink displays a     |
|     |           |               | hyphen with this tag).           |
+-----+-----------+---------------+----------------------------------+
| 19c | Name      | Small Co.     | Name of the subject company.     |
|     |           | Ltd.          | This field allows up to 150      |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 19d | File      | 005-00000     | SEC file number used under       |
|     | Number    |               | subject company for confirming   |
|     |           |               | copies and other specific        |
|     |           |               | submission types. This field     |
|     |           |               | allows up to 17 characters.      |
+-----+-----------+---------------+----------------------------------+
| 20  | Items     | 1.02          | Identifies each reportable event |
|     |           |               | declared in an 8-K filing. If    |
|     |           | 5.05          | more than one applies, repeat    |
|     |           |               | the field for each event. See    |
|     |           | 7.01          | listing of item values and event |
|     |           |               | definitions in Appendix E.       |
|     |           |               | (field is one item selection for |
|     |           |               | each entry).                     |
+-----+-----------+---------------+----------------------------------+
| 20a | Fiscal    | 12/31         | Identifies the new Company       |
|     | Year      |               | fiscal year end date mm/dd       |
|     |           | 05/31         | format. This field allows up to  |
|     |           |               | 5 characters). Item 5.03         |
|     |           |               | Amendments to articles of        |
|     |           |               | Incorporation or Bylaws; Change  |
|     |           |               | in Fiscal Year requires you to   |
|     |           |               | enter the new Fiscal Year end    |
|     |           |               | date (mm/dd) in the Fiscal Year  |
|     |           |               | field.                           |
+-----+-----------+---------------+----------------------------------+
| 20b | Item      | 425           | Identifies an optional           |
|     | S         |               | additional Submission Type that  |
|     | ubmission | DEFA14A       | the 8-K submission               |
|     | Type      |               | simultaneously satisfies as an   |
|     |           | DFAN14A       | additional filing obligation     |
|     |           |               | under Rules 425, 14a-12,         |
|     |           | SC TO-C       | 14d-2(b), or 13e-4(c). Items     |
|     |           |               | 1.01, 1.02, 2.01, 5.01, or 8.01  |
|     |           |               | allow an optional field, Item    |
|     |           |               | Submission Type, to specify an   |
|     |           |               | additional Submission Type that  |
|     |           |               | the 8-K submission               |
|     |           |               | simultaneously satisfies as an   |
|     |           |               | additional filing obligation.    |
+-----+-----------+---------------+----------------------------------+
| 20c | Depositor | 1234567890    | SEC-supplied Depositor\'s CIK.   |
|     | CIK       |               | Required when an 8-K is the 1st  |
|     |           |               | filing for an Asset-Back         |
|     |           |               | security Issuing Entity and an   |
|     |           |               | Item 6.01 is specified. This     |
|     |           |               | field allows up to 10            |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 20d | Depositor | 333-12345     | SEC-supplied file number.        |
|     | 33 File   |               | Required when an 8-K is the 1st  |
|     | Number    |               | filing for an Asset-Back         |
|     |           |               | security Issuing Entity and an   |
|     |           |               | Item 6.01 is specified. This     |
|     |           |               | field allows up to 17            |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+
| 21  | Serial    | Check Box     | Used when an offering is made    |
|     |           |               | from an effective shelf          |
|     |           |               | registration statement and the   |
|     |           |               | offering relates to interests in |
|     |           |               | a separate legal entity, such as |
|     |           |               | a trust or partnership, that is  |
|     |           |               | distinct from the registrant.    |
|     |           |               | Used when applicable to          |
|     |           |               | submissions of form type 424B1,  |
|     |           |               | 424B2, 424B3, 424B4, 424B5, or   |
|     |           |               | 424B7. This will initiate the    |
|     |           |               | generation of a new CIK for the  |
|     |           |               | serial company created by this   |
|     |           |               | filing.                          |
+-----+-----------+---------------+----------------------------------+
| 21a | Serial    | Small CO LTD  | Name of the serial company. If   |
|     | Company   |               | more than one, repeat the field. |
|     | Name      |               | This field allows up to 150      |
|     |           |               | characters. The name should be   |
|     |           |               | in conformed format. See         |
|     |           |               | conformance definitions in       |
|     |           |               | Appendix E.                      |
+-----+-----------+---------------+----------------------------------+
| 22  | C         | Check Box     | A confirming copy is not an      |
|     | onfirming |               | official filing. This tag should |
|     | Copy      |               | be used only when the official   |
|     |           |               | filing was previously made on    |
|     |           |               | paper. When a confirming copy is |
|     |           |               | sent, the File Number field is   |
|     |           |               | visible and mandatory for        |
|     |           |               | non-subject company filings. For |
|     |           |               | subject company filings, the     |
|     |           |               | File Number field is mandatory   |
|     |           |               | and is located under the Subject |
|     |           |               | Company label. If you are using  |
|     |           |               | EDGARLink, the field             |
|     |           |               | automatically appears when you   |
|     |           |               | activate the Confirming Copy     |
|     |           |               | check box.                       |
+-----+-----------+---------------+----------------------------------+
| 23  | Group     | John Smith    | Identifies list of group member  |
|     | Members   |               | names or joint filers. Used with |
|     |           | Jane Doe      | Williams Act filings when there  |
|     |           |               | is more than one member of a     |
|     |           |               | Williams Act group or where      |
|     |           |               | there are joint filers. The list |
|     |           |               | should exclude the entity        |
|     |           |               | identified in the filer tags     |
|     |           |               | (there is only one filer). Each  |
|     |           |               | name must appear in a separate   |
|     |           |               | field.                           |
+-----+-----------+---------------+----------------------------------+
| 24  | Effe      | 10-15-2000    | Filer requested effectiveness    |
|     | ctiveness |               | date that applies to all         |
|     | Date      | or            | co-registrants in a              |
|     |           |               | co-registrant filing for certain |
|     |           | 10/15/2000    | Investment Company filings.      |
|     |           |               | Preferred order is month, day,   |
|     |           | or            | and year, i.e., mmddyyyy EDGAR   |
|     |           |               | will convert your input. This    |
|     |           | 10 15 2000    | field allows up to 20            |
|     |           |               | characters. Use hyphen, slash,   |
|     |           | or            | or space to separate numbers.    |
|     |           |               |                                  |
|     |           | 15 Oct 2000   |                                  |
|     |           |               |                                  |
|     |           | or            |                                  |
|     |           |               |                                  |
|     |           | 10/15/00      |                                  |
|     |           |               |                                  |
|     |           | or            |                                  |
|     |           |               |                                  |
|     |           | OCT 15 2000   |                                  |
+-----+-----------+---------------+----------------------------------+
| 25  | D         | International | Identifies the bank foreign      |
|     | epository | Financial     | filers deposited SEC filing      |
|     |           | Corporation   | fees. This field allows up to 50 |
|     |           |               | characters.                      |
+-----+-----------+---------------+----------------------------------+

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

#### Test and Live Filings

If you want to submit a test filing through EDGARLink, you do not have
to set the \"Test\" radio button on the Main page. Instead you can use
the EDGAR Filing Website "Transmit as a Test Filing" or "Transmit as a
Test Bulk Filing" option. EDGAR treats the submission as a test and it
will not be disseminated. The option to send a Test or Live filing is
available when using the Internet or direct dial. Refer to Chapter 6,
Preparing and Transmitting EDGARLink, for instructions on sending Test
or Live filings.

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

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

#### Filing on Behalf of More than One Entity

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

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

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

When a filing involves a single registration statement under the 1933
Act filed on behalf of more than one registrant (co-registrants), you
must add a CIK and CCC field for each registrant on the Main page. If
the filing is an amendment to the registration statement, you must
include the File Number for each registrant. If you are adding a new
co-registrant to an amendment, you must type \"New\" in the File Number
field of the new co-registrant. There are only a few submission form
types that can be filed in these combinations. If the submission type is
not listed below, then each co-registrant must transmit the submission
separately.

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

  S-3                         S-3 or S-1

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

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

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

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

See Section 6.4, Combining Submissions for details of all submission
types that can be combined, either with multiple registrants or a single
registrant.

Another unique situation where multiple registrants need to report on
the same submission relates to Williams Act Submissions. In this case
the filing is based on a group. Use the Group-Members field when a
Williams Act filing (SC 13D or SC 13G) is being made on behalf of more
than one entity, for example, for members of a group or joint filers.
Identify only one filer in the Filer field. List the other members of
the group (or the other joint filers) under the Group-Members field by
name (no CIKs are necessary). See Figure 6-26: Entering Group Members.

![](media/image34.png){width="6.495138888888889in"
height="4.428472222222222in"}

Figure 6‑26: Entering Group Members

### The EDGARLink Documents Page

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

![](media/image35.png){width="5.971527777777778in" height="1.9625in"}

Figure 6‑27: Attached Documents List Page

#### Documents Page Fields

On the Documents page, there are three fields. The first field, File
Name, is automatically entered when you attach a document; see Section
6.3.4.4, Attaching a Document. The next field is the Type field. This
field provides you with a list of document types you can attach such as:
Cover, Correspondence, Graphic, EU-1, NASAA document, and exhibits. The
third field, which is optional, is the Description field. You can enter
a description up to 255 characters in length. You can attach as many
documents as you would like; see Section 6.3.4.5 Attaching Multiple
Documents. Corresponding with each attached document is a Validate check
box, which informs EDGARLink to validate the attached document for
formatting errors; see Section 6.4.2, Document Validation.

Above the document fields is the Document Count field. This field
automatically inserts the number of submission documents you attach to
the submission. EDGARLink automatically calculates these numbers based
on the number of submission documents you attach. For more information
on attaching submission documents; see Section 6.3.4.4 Attaching a
Document.

Table 6-15: Information Fields Available on Documents Page lists all the
fields available on the Documents List page.

Table 6‑15: Information Fields Available on Documents Page

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

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

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

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

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

#### Document Count

Although this field is read-only and EDGARLink automatically fills in
this field, there are limitations on its value. Please use the following
guideline when adding a document to a filing.

A submission may include a maximum of 612 documents in the following
combinations:

-   At least one (1) primary submission document\*

-   Up to ten (10) cover letters (document type \"COVER\")

-   Up to one hundred (100) correspondence documents (document type
    \"CORRESP\")

-   Up to five hundred (500) exhibits/graphics files (document type
    \"EX-\_\_\")\*\*

-   One (1) EU-1

    \* The primary document must include the primary filing; exhibits
    must be included in separate exhibit documents appropriately
    labeled.

    \*\* For appropriate labels for exhibits, please see APPENDIX C
    and/or in accordance with rule or form requirements.

#### Submission Documents

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

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

-   For HTML document support, see Section 5.2.2, HTML

-   For PDF document support, see Section 5.2.3, Unofficial PDF

#### Attaching a Document

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

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

2.  The Document page appears, Figure 6-27: Attached Documents List
    Page.

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

4.  EDGARLink displays the Form Attachments window, Figure 6-28:
    Attachments Window.

To attach multiple documents to a submission you can select multiple
files in the browser window before selecting the \[Done\] button.

![](media/image36.png){width="4.411111111111111in"
height="2.7756944444444445in"}

Figure 6‑28: Attachments Window

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

5.  Click on the \[Attachment\] button. The Attach File window appears,
    Figure 6-29: Attach File: Choose the File Window. Open the location
    of your documents using the Look In: field:

![](media/image37.png){width="4.4375in" height="2.75in"}

Figure 6‑29: Attach File: Choose the File Window

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

```{=html}
<!-- -->
```
-   Select the folder you want to open by clicking on it.

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

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

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

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

#### Attaching Multiple Documents

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

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

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

#### Organizing Documents

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

To move a document up the list:

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

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

To move a document down the list:

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

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

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

#### Correcting a Document

If errors are found after validation is performed, EDGARLink displays
the errors in the document view window. To ensure your changes are
reflected in future submissions, you should use the original application
(e.g., word processor) to correct the errors, save the document, and
re-attach your submission documents; see Section [6.3.4.9]{.mark}.

#### Removing a Document

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

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

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

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

![](media/image38.png){width="3.9243055555555557in"
height="2.473611111111111in"}

Figure 6‑30: Remove Attachments Window

EDGARLink prompts you to confirm that you want to remove your document.
See Figure 6-31: Remove Attachment Confirm Window. If you click on
\[Yes\], then EDGAR removes the document from your submission. You can
use this process if the file contains errors when you validate your
document.

![](media/image39.png){width="2.647222222222222in"
height="1.4444444444444444in"}

Figure 6‑31: Remove Attachment Confirm Window

#### Replacing a Document

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

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

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

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

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

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

EDGARLink then replaces the document in your submission.

#### Viewing a Document

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

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

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

    To return to your submission template close the viewer window.

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

```{=html}
<!-- -->
```
(c) The Form Attachments window appears when you click on the \[View
    Document\] button.

(d) Click the document you want to view.

(e) Click the \[Display\] button.

![](media/image40.png){width="4.428472222222222in"
height="2.7756944444444445in"}

Figure 6‑32: View Document Window

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

#### Printing Documents

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

1.  Display your submission document, as described above.

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

### The EDGARLink Notification Page

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

![](media/image41.png){width="5.919444444444444in"
height="2.142361111111111in"}

Figure 6‑33: Notification Information Page

If you need to change your default notification address, you can change
it on the EDGAR Filing Website using the Company Information page.

Table 6-16 contains the fields available on the Notification page.

Table 6‑16: Information Fields Available on Notification Page

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

#### Adding Notification Addresses

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

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

2.  The Notification Information page appears, Figure 6-33: Notification
    Information Page.

3.  Enter the additional Internet e-mail address in the Internet
    Notification Address field. Click on the \[Add\] button.

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

### The EDGARLink **M**odule/Segment Page

A module or segment is information that is stored on the non-public data
storage area of EDGAR. Information about creating module and segment
documents is covered in Section 5.3 Preparing or Referencing Module and
Segment Documents. Also included in this section is information on
including references to Type 1 modules and segments in other filing
documents. Before using either Type 1 or Type 2 modules/segments in a
filing, you must submit them so that they reside on the non-public data
storage. The submission of these documents is outlined in Section 6.3.10
Module and Segment Submissions. Information on managing your modules and
segments while they are in the private storage area is covered in
Section 9.5.2 Retrieve Module/Segment Information.

This section will tell you how to add Type 2 module and segment
documents as you assemble your submission. When you add these documents,
EDGARLink automatically inserts the reference in your submission,
retrieves the document from the non-public storage area, and places the
documents at the end of the submission. To add Type 2 module/segment
documents to a submission on the EDGARLink Main Page, click on the
Module/Segment Button. Figure 6-34: Referenced Module/Segment List Page
will appear. You can use this screen to add the documents. Fields on the
page will be based on whether the document you are adding is a module or
segment. If you choose M from the drop down list on the first field,
since modules require both the CIK and CCC fields will appear. If you
choose S in the first field for segment, the entry boxes under the CIK
and CCC will disappear.

![](media/image42.png){width="5.807638888888889in" height="1.99375in"}

Figure 6‑34: Referenced Module/Segment List Page

Table 6-17: Information Fields Available on the Referenced
Module/Segment List Page contains the fields available on the Referenced
Module/Segment List page. It will help you correctly complete the fields
on this page by defining the content of each field and giving an
example.

Table 6‑17: Information Fields Available on the Referenced
Module/Segment List Page

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

#### Referencing Your Module or Segment Document

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

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

You reference your Type 2 modules in EDGARLink on the Module/Segment
page. When EDGAR processes your submission, the module (or segment)
residing on the system is automatically attached to the bottom of the
submission.

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

#### Including Type 2 Modules in Your Submission

These instructions assume that EDGAR has previously accepted your
module:

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

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

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

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

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

-   Click on the down button.

-   Scroll until you see the module document type.

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

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

#### Including Type 2 Segments in Your Submission

These instructions assume that EDGAR has previously accepted your
segment:

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

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

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

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

-   Click on the down button.

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

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

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

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

#### Errors in Segments

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

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

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

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

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

### The EDGARLink Fee Offsets Page

Filers can add fee offset information via the Fee Offsets Page in
EDGARLink. You can add multiple fee offsets for each submission. Figure
6-35: Fee Offset Information Page illustrates the page. Table 6-18:
Information Fields Available on the Fee Offset Page contains the values
required in each field. Finally, follow the specific directions that are
listed after Table 6-18 to complete the page.

![](media/image43.png){width="5.781944444444444in"
height="2.7618055555555556in"}

Figure 6‑35: Fee Offset Information Page

Table 6‑18: Information Fields Available on the Fee Offset Page

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

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

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

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

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

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

Place the fee offset information on the Fee Offsets page.

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

2.  The Fee Offset Information page appears, Figure 6-35: Fee Offset
    Information Page.

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

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

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

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

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

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

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

### The EDGARLink Offerings/Fees Page

The Fee and Offering Information page contains the fee-relevant fields
for your submission and simulates the facing page of the registration
statement for normal registration offerings. Calculations for the
estimated filing fees are automatically generated and displayed. The
EDGAR Fee Rate Table must be downloaded for the correct Fee rate as of
field to become populated; see Section 6.2.4, Step 4 - Downloading the
Fee Rate Table.

![](media/image44.png){width="5.807638888888889in"
height="4.252777777777778in"}

Figure 6‑36: Offering Submission Fee and Offering Information Page

##### Entering Fee and Offering Information

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

2.  Select the Payment Method, if applicable.

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

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

5.  Enter:

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

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

        **OR**

6.  Enter the total offering price in the Proposed maximum aggregate
    offering price field.

Table 6‑19: Fields Available on the Fee and Offering Information Page

+-----+------------+----------------+--------------------------------+
| Fi  | Field Name | Example of     | Definition (Limits of Field)   |
| eld |            | Value to be    |                                |
| \#  |            | Inserted       |                                |
+=====+============+================+================================+
| 47  | Payor CIK  | 1234567890     | CIK of a third-party payor for |
|     |            |                | the fee obligation. This field |
|     |            |                | allows up to 10 characters.    |
+-----+------------+----------------+--------------------------------+
| 48  | Payor CCC  | X21234@1       | CCC of a third-party payor for |
|     |            |                | the fee obligation (8          |
|     |            |                | characters, at least one must  |
|     |            |                | be @, #, \$, or \*;            |
|     |            |                | case-sensitive)                |
+-----+------------+----------------+--------------------------------+
| 49  | Payment    | Lockbox        | Indicates how the fee is being |
|     | Method     |                | paid to us. Values accepted    |
|     |            |                | are: Fedwire and Lockbox. This |
|     |            |                | field allows up to 7           |
|     |            |                | characters.                    |
+-----+------------+----------------+--------------------------------+
| 50  | Fee Paid   | 100.00         | Indicates the amount of fee    |
|     |            |                | paid with the filing being     |
|     |            |                | submitted                      |
|     |            |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 51  | Security   | N              | For offering submissions only. |
|     | Type       | on-Convertible | Indicates the type of security |
|     |            | Debt           | being reported. Values         |
|     |            |                | accepted are: Non-Convertible  |
|     |            |                | Debt, Debt Convertible into    |
|     |            |                | Equity, Equity, Asset-backed   |
|     |            |                | securities, Mortgage Backed    |
|     |            |                | Securities, Limited            |
|     |            |                | Partnership Interests,         |
|     |            |                | Unallocated (Universal) Shelf, |
|     |            |                | ADRs/ADSs, Face Amount         |
|     |            |                | Securities, Other.             |
+-----+------------+----------------+--------------------------------+
| 52  | Amount     | 250,000        | Number of units being          |
|     | being      |                | registered                     |
|     | registered |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 53  | Proposed   | 10.0123        | Dollar value per unit          |
|     | maximum    |                |                                |
|     | offering   |                | (0 - 999,999,999,999.9999).    |
|     | price per  |                |                                |
|     | unit       |                |                                |
+-----+------------+----------------+--------------------------------+
| 54  | Proposed   | 2,500,000.00   | Computed product if both       |
|     | maximum    |                | optional values for Proposed   |
|     | aggregate  |                | amount being registered and    |
|     | offering   |                | Maximum offering price per     |
|     | price      |                | unit are provided; otherwise,  |
|     |            |                | total dollar amount of the     |
|     |            |                | security. Even if the value is |
|     |            |                | computed the filer can         |
|     |            |                | override                       |
|     |            |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 55  | Total      | 2,500,000.00   | Computed total of Proposed     |
|     | offering   |                | maximum aggregate offering     |
|     |            |                | price for all rows provided    |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 56\ | Fee Basis  | 30,000,000     | For transactional submissions  |
| *\* |            |                | only. Total amount for certain |
|     |            |                | submission types (the amount   |
|     |            |                | on the filing fee is based     |
|     |            |                | pursuant to Exchange Act Rule  |
|     |            |                | 0-11). Refer to Note 1 after   |
|     |            |                | this table (0 -                |
|     |            |                | 999,999,999,999.99).           |
+-----+------------+----------------+--------------------------------+
| 5   | Late       | Checkbox       | Activates the Number of Days   |
| 7\* | submission |                | Late, Total fee, Estimated     |
|     | flag       |                | interest, and Rate fields.     |
+-----+------------+----------------+--------------------------------+
| 5   | Number of  | 240            | Number of calendar days by     |
| 8\* | Days Late  |                | which the submission is        |
|     |            |                | overdue; maximum value is      |
|     |            |                | 9999.                          |
+-----+------------+----------------+--------------------------------+
| 5   | Itemize    | Checkbox       | Requests itemization of sales  |
| 9\* |            |                | entries                        |
+-----+------------+----------------+--------------------------------+
| 6   | Series     | Series A       | Investment Company Series name |
| 0\* |            |                | This field allows up to 40     |
|     |            |                | characters.                    |
+-----+------------+----------------+--------------------------------+
| 6   | Sales      | 1,999,999.00   | Proceeds of sales of shares.   |
| 1\* | Proceeds   |                | See Note 2 that follows this   |
|     |            |                | table.                         |
|     |            |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 6   | Redeemed   | 9,999          | Redeemed value of shares.      |
| 2\* | Value      |                |                                |
|     |            |                | (0 - 999,999,999,999.99).      |
+-----+------------+----------------+--------------------------------+
| 6   | Net Value  | 1,990,000.00   | Calculated net value of shares |
| 3\* |            |                | (Sales Proceeds -- Redeemed    |
|     |            |                | value) (read-only field).      |
+-----+------------+----------------+--------------------------------+
| 6   | Fee        | 497.50         | Calculated fee based upon the  |
| 4\* |            |                | net value of shares (read-only |
|     |            |                | field).                        |
+-----+------------+----------------+--------------------------------+
| 65  | Fee Rate   | .000250 or 2.5 | Current fee rate for Offering, |
|     |            | %              | Transactional, Flat, or Sales  |
|     |            |                | Shares Submissions as read     |
|     |            |                | from the Fee Rate Table        |
|     |            |                | downloaded from the Filer Web  |
|     |            |                | (read-only field).             |
+-----+------------+----------------+--------------------------------+
| 66  | Fee Rate   | 12/21/2000     | Effectiveness date of the Fee  |
|     | as of Date |                | rate displayed (read-only      |
|     |            |                | field).                        |
+-----+------------+----------------+--------------------------------+
| 6   | Estimated  | 2.50           | Calculated amount of interest  |
| 7\* | interest   |                | owed due to filing late        |
|     |            |                | (read-only field).             |
+-----+------------+----------------+--------------------------------+
| 6   | Rate       | .0006 or 6%    | Current interest rate for late |
| 8\* |            |                | filing as read from the Fee    |
|     |            |                | Rate Table downloaded from the |
|     |            |                | Filer Web (read-only field).   |
+-----+------------+----------------+--------------------------------+
| 69  | Total Fee  | 625.00         | For offerings, sales shares,   |
|     |            |                | and transactional submissions: |
|     |            |                | computed product of Total      |
|     |            |                | offering times the fee rate.   |
|     |            |                | (read-only field).             |
+-----+------------+----------------+--------------------------------+
| 70  | Total Fee  | 1250           | Value of the Fee Offset Total  |
|     | Offset     |                | from the Fee Offsets page      |
|     | from Fee   |                | (read-only field).             |
|     | Offset     |                |                                |
|     | page       |                |                                |
+-----+------------+----------------+--------------------------------+
| 71  | Fee due    | 625.00         | Calculated fee due (read-only  |
|     |            |                | field).                        |
+-----+------------+----------------+--------------------------------+

\* Sales shares submission field.

\*\* Transactional submission field.

**Notes:**

1)  When you prepare submission types PREM14A, PREM14C, PRER14A,
    PRER14C, SC 13E1, SC 13E1/A, SC 13E3, SC 13E3/A, SC13E4F, SC13E4F/A,
    SC14D1F, SC14D1F/A, SC TO-I, SC TO-I/A, SC TO-T, and SC TO-T/A,
    enter the transactional amount (i.e., the amount on which the filing
    fee is based pursuant to Exchange Act Rule 0-11) in the Fee Basis
    field. When submitting submission types PREM14A and PREM14C, use the
    Fee Basis field in the same manner, unless the filing fee is not
    based upon the amount of the transaction because it is for the sole
    purpose of changing your address (Exchange Rule Act 0-11(c)(1)(ii)
    or because the filer is an investment company). In this case, you
    should not enter an amount in the Fee Basis field. When submitting
    submission types SC 13E3, SC TO-I, SC TO-T, SC13E4F, or SC14D1F a
    positive Fee Basis must be provided. For other submission types, the
    Fee Basis field can be a positive number or zero only.

2)  When you submit an amendment under Rule 24F-2 under the Investment
    Company Act of 1940 to report a change in the total offering amount
    (submission type 24F-2NT/A), you should report only incremental
    INCREASES in SALES PROCEEDS or REDEEMED VALUE. These values can only
    be a positive number or zero. Report negative values as zero. For
    24F-2NT, the value for Sale Proceeds is the value reported in Form
    24F-2, Item 5(i).

3)  When you amend a Securities Act registration statement to report a
    change in the Offering Amount field, you should report
    [only]{.underline} incremental additions to the offering amount as
    the value(s) for the Amount being registered and Proposed maximum
    offering price per unit fields or the Proposed maximum aggregate
    offering price field.

The calculation of fees in the EDGARLink application occurs whenever the
value of a fee-related field changes. The fee related fields are located
on the Fee Offset Information page and the Fee and Offering Information
page. The filer entered fields used in calculating a fee are the Amount
field(s) (Offset page) and the Amount being registered, the Proposed
maximum offering price per unit and the Proposed maximum aggregate
offering price fields, Sale Proceeds and Redeemed value or Fee Basis
(Offering page).

On the Offset page, the read-only Fee Offset Total field contains the
sum of the Amount field(s) in each offset row. This value is updated
whenever an Amount field value is changed for one or more fee offsets.

On the Offering Information page the read-only Total Offering field
contains the sum of the Proposed maximum aggregate price field(s) in
each Offering row. The Fee Rate and Fee Rate as of Date fields are
read-only fields displaying the information for Offerings from the Fee
Rate Table file downloaded from the Filer web. The Total fee field
(read-only) is the product of the Total Offering and Fee Rate fields,
the sum of the Shares Information fees or the product of the Fee Basis
and Fee Rate fields. The Total offset from Fee Offset page (read-only)
displays the Fee Offset Total value from the Fee Offsets page. The Fee
Due field is the calculated fee for this submission.

##### Fee and Offering Information Page for Form 24F-2 Submissions

Figure 6-37: Sales Shares Submission Fee and Offering Information Page
is only for Form 24F-2 submissions and amendments.

![](media/image45.png){width="5.602777777777778in"
height="3.8180555555555555in"}

Figure 6‑37: Sales Shares Submission Fee and Offering Information Page

To add Sale proceeds, Redeemed Value fields, click on the Itemize button
and click on the \[Add Another Line\] button.

##### Fee and Offering Information Page for Transactional Submissions

Figure 6-38: Transactional Submission Fee and Offering Information Page
is only for transactional submissions.

![](media/image46.png){width="5.6375in" height="3.265972222222222in"}

Figure 6‑38: Transactional Submission Fee and Offering Information Page

### Combining Form Types in a Single Submission

#### Multi-Form Type Registration Statements

A registration statement can be made for more than one entity. Sometimes
these entities are required by rule to file different form types. In a
few circumstances it is permitted to fulfill both filing obligations in
a single submission on behalf of the multiple registrants, but for the
form types listed below only:

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

  S-3                         S-3 or S-1

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

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

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

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

The submission type is listed in the first column. For each registrant,
along with their CCC, you will also be required to specify the form type
that can only be the values listed in the second column. EDGARLink will
only permit the correct combinations of the submission types and form
types. An example of an incomplete form type showing the S-1 and S-3
combination is shown in Figure 6-39: Combination Registration Statement.

![](media/image47.png){width="6.495833333333334in" height="4.80625in"}

Figure 6‑39: Combination Registration Statement

#### Combining Selected Williams Act Filings into a Single Submission

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

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

In this case the filing can be for a group. Identify only one filer in
the Filer field. List the other members of the group (or the other joint
filers) under the Group-Members field by name (no CIKs are necessary).
See Figure 6-40: Combination Williams Act Submission.

![](media/image48.png){width="6.496527777777778in"
height="4.042361111111111in"}

Figure 6‑40: Combination Williams Act Submission

When you are submitting one of the above combinations, the Submission
Type field should be SC TO-I, SC TO-I/A, SC TO-T, or SC TO-T/A. The
Document Type field on the Documents page must match the Submission Type
field. See Figure 6-41: Setting the Correct Document Type.

![](media/image49.png){width="6.493055555555555in"
height="1.9520833333333334in"}

Figure 6‑41: Setting the Correct Document Type

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

#### Form 8-K Combined Submissions

Form 8-K and its variants (8-K/A, 8-K12G3, 8-K12G3/A, 8-K15D5,
8-K15D5/A, 8-K12B, 8‑K12B /A) are used to report specific reportable
events usually within four days of occurrence. The list of reportable
events is specified in Appendix E (Table E-21: Form 8-K Item Numbers for
Reportable Events), which also lists an Item Number to be used for each
reportable event. Up to nine items may be specified on a single
EDGARLink Form 8-K submission. A Period field is provided for the
applicable report date for all the items specified on a single Form 8-K.
Items with a different report Period must be submitted on separate Form
8-K submissions.

For certain reportable events (Items), the Form 8-K filing may be used
to simultaneously satisfy the filing obligations of Rules 425, 14a-12,
14d-2(b), or 13e-4(c). The EDGARLink 8-K submission template has a
field, Item Submission Type, which appears after certain 8-K Items
(1.01, 1.02, 2.01, 5.01, or 8.01) have been selected, to optionally
allow the filer to select another submission type to simultaneously
satisfy a second filing requirement with the single Form 8-K combined
submission. The selectable values for Item Submission Type are: 425,
DEFA14A, DFAN14A, SC TO-C. The Item Submission Type allowed with each
Item type is shown in Table 6-20. Allowable Set of Item Submission Type
Values Based on Items Selected. After the second submission type is
selected, if necessary for subject company filings, additional fields
will appear on the EDGARLink template to collect more information for
the second submission.

When the Form 8-K is submitted to EDGAR, if it contains a value for Item
Submission Type, EDGAR will treat it as two submissions. The filer will
receive two notification messages, each with its own unique accession
number: one for the 8-K and another one for the second submission. If an
error is detected in either submission, the filer will receive two
notification messages of suspended filings, one for each submission, and
neither submission is accepted.

Table 6‑20. Allowable Set of Item Submission Type Values Based on Items
Selected

  ---------- -------------- --------------- --------------- --------------
  Items      425            DEFA14A         DFAN14A         SC TO-C

  1.01       X              X               X               X

  **1.02**   X              X               X               X

  **2.01**   X                                              

  **5.01**   X                                              X

  **8.01**   X              X               X               X
  ---------- -------------- --------------- --------------- --------------

### Module and Segment Submissions 

Once you have created your module or segment document, you are ready to
prepare it for submission to EDGAR. Use the Module/Segment template
(Template Number 5) that is available on the EDGAR Filing Website:

1.  Login to EDGAR.

2.  Open the Submission Template Download Options page.

3.  Open Template 5 by scrolling down the page and clicking on Template
    5, or scrolling down the Submission Types list, clicking on either
    module or segment, and clicking the \[Get It\] button.

4.  Download the Module/Segment template to your computer.

5.  Open the template and enter your filer information in the
    appropriate fields:

-   Submission Type: "Module" or "Segment"

-   Filer CIK

-   CCC

![](media/image50.png){width="5.64375in" height="2.546527777777778in"}

Figure 6‑42: Module/Segment Main Page

When you are ready to attach your module or segment to the template:

1.  From the Module/Segment Main page, click on the \[Documents\] button
    in the toolbar. The Module/Segment Documents page appears.

2.  Click on the \[Add Document\] button and the Attachments window
    appears, Figure 6‑16: Attachments Window. Attach the module(s) or
    segment(s) one at a time, as described in Section 6.3.2.3.3,
    Attaching a Document.

3.  Once your module or segment document(s) are attached, enter the
    module or segment reference name, a description of the document, and
    the type of document you are attaching. If you want the module or
    segment validated, click on the Validation check box.

4.  If you are submitting a segment, you will need to enter the Master
    Segment CIK in the Master Seg CIK field.

Both Type 1 and 2 modules and segments are stored on EDGAR as documents
and are incorporated in your submission when your submission is
processed. Where the modules or segments appear in your submission
document depends upon where you reference the module or segment:

-   Type 1 module or segment is not a complete document and is
    referenced within a submission document text.

-   Type 2 module or segment is one complete document and is included in
    your submission.

#### Testing Module and Segment Submissions

The EDGAR system validates modules/segments at the time you submit them.
If a module/segment contains errors, EDGAR will report those errors to
you and/or your filing agent. Module and segment submissions that
contain errors will be suspended and will not be placed in the
non-public storage area.

There are two ways to test your module and segment documents to be sure
that all documents will be accepted by EDGAR. One way is to send in a
test module/segment submission. If you activate the Test radio button on
the Main page (Figure 6-42: Module/Segment Main Page), EDGAR will check
the module/segment submission for errors during processing, but will not
store it (i.e., test modules/segments are not stored for referencing in
subsequent submissions). You will receive via e-mail the results of your
submission and, if needed, can make corrections to the module and
segment documents before they are submitted as live.

Another and much better way to validate your documents is to use
EDGARLink to make the check prior to submission. Just like with other
EDGARLink templates, the module/segment template provides a validation
step. Check the validation box as shown in Figure 6-43: Attach
Module/Segment List Page, and a validation window will appear that tells
you if your submission has errors. See Section 6.4 Validating Your
Submission, for complete details.

![](media/image51.png){width="5.773611111111111in"
height="1.8395833333333333in"}

Figure 6‑43: Attach Module/Segment List Page

### Correspondence Submissions and Documents

You may submit a correspondence document (CORRESP) on the Attach
Documents List page, or as a separate correspondence submission to
EDGAR. EDGAR does not immediately disseminate correspondence documents
and submissions to the public, but they do become a part of our records.
The SEC staff may release all or portions of these documents
electronically if they relate to the staff's review process. See SEC
Press Release 2004-89, "SEC Staff to Publicly Release Comment Letters
and Responses."

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.

### N-SAR Documents

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

A filer submitting an NSAR-A or NSAR-B for a small business investment
company or an NSAR-U for a unit investment trust cannot use the special
N-SAR software. These form types must prepare a text document that
includes the questions that apply from form NSAR and their answers. If
you need the Form N-SAR, please contact our Publications department
(202) 551-4040.

### Bulk Filing

In EDGARLink you attach multiple submissions (more than 1) in a template
called Bulk Filing, Template #6:

1.  Login to EDGAR Filing Website.

2.  Click Submission Templates.

3.  Scroll down to Template 6, Bulk Submission.

4.  Download the template; see Section 6.2.3, Step 3 - Downloading the
    Submission Templates.

5.  Open the Bulk Submission template in the EDGARLink Template Viewer.

![](media/image52.png){width="5.726388888888889in"
height="1.7638888888888888in"}

Figure 6‑44: Bulk Submission Main Page

6.  Click on the \[Add Submission\] button. The Attachments window
    appears.

7.  Click on the \[Attach\] button. The Attach File window appears.

8.  Select the location of the submissions in the Look In: field.

9.  Select the submission by clicking on it and clicking on the \[Open\]
    button.

Repeat Steps 7-9 for all the submissions you are attaching.

10. Click on the \[Done\] button when finished.

The files you attached are listed on the Bulk Filing List page. Enter a
description for each of the files listed.

-   You can remove a file by clicking on the \[Remove Submission\]
    button; see Section 6.3.4.8, Removing a Document.

-   You can view a submission by clicking on the \[View Submission\]
    button; see Section 6.3.4.10, Viewing a Document.

-   You can move the submissions up or down in the Bulk Filing List page
    by highlighting the submission file and clicking on the \[Move Sub
    Down\] or \[Move Sub Up\] button; see Section 6.3.4.6, Organizing
    Documents.

11. Save the Bulk Filing on your computer.

If you have many bulk filings, you may want to use a unique name so you
can reuse the blank Bulk Filing template.

Transmit the Bulk Filing using the Transmit Bulk Filing Link on the
EDGAR Filing Website. See Section 6.6.4, Transmitting Bulk Filings.

## Validating Your Submission

EDGARLink validates your submission three ways:

-   Field Validation

-   Document Validation

-   Submission Validation

After successful validation of your submission, EDGAR should not
encounter any errors within the submission itself. However, EDGAR can
validate only information outside the submission such as the CIK/CCC
combinations, referenced file numbers, or module/segment references
after the filing is transmitted.

### Field Validation

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

#### Limits on Length of Field Values

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

-   The CIK field has a field length of up to ten (10) digits,
    1234567890.

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

EDGARLink automatically checks the validity of your information when you
enter it in each field. For instance, if you enter your CCC and forget
to enter a special character, the field turns red, and a help window
appears describing the type of information that belongs in the field.
After you correct the field value, you must click in another field to
make the field return to normal color.

### Document Validation

When you have entered values in the required and optional fields on the
Header, Documents, Module/Segment, and Notification pages, your
submission will be ready to validate.

EDGARLink checks submission documents via the Documents page. Validation
ensures that your internal document tags match and that your have
entered the correct values for the tags. Your document is also checked
for non-ASCII characters and for correct line lengths.

Before you transmit your submission, you should validate your documents:

1.  Attach your submission document(s) as described above.

2.  To activate the Validation check box, click on it for each document
    you want validated.

3.  Click on the \[Doc Validation\] button.

Figure 6-45: Attached Document Validation shows the Validation check box
for the document specimen.txt and the doc validation button to the left
of the Submission Type window.

![](media/image53.png){width="6.498611111111111in"
height="1.8611111111111112in"}

Figure 6‑45: Attached Document Validation

After you click on the \[Doc Validation\] button, EDGARLink will
pre-process your documents using the EDGAR document rules, allowing you
to check your documents before they are processed. If there are no
errors in your submission documents, close the Document Validation
Results window.

![](media/image54.png){width="6.496527777777778in"
height="4.679861111111111in"}

Figure 6‑46: Document Validation and Verification

If you encounter any errors in your documents, the Document Validation
Results lists the number of errors in your document. To view the errors,
highlight the document you want to review, and click the \[View Document
Results\] button. The Document Validation Window will appear as a new
window on your screen. Both windows are illustrated in Figure 6-46:
Document Validation and Verification. In this illustration, the document
specimen.htm has been chosen and the document validation window outlines
the errors in this document.

#### Correcting Submission Documents

EDGARLink allows you to correct your submission documents before you
transmit your submission to EDGAR. When you run the Document Validation,
the number of errors is displayed on the Validation Results window. To
see a detailed list of document errors, click on the document name that
contains errors and click on the \[View Document Results\] button; the
document name appears in the field at the bottom of this window. Figure
6-47: Document Validation Window, appears.

You can correct your document via the Document Validation Window or use
the tool that you used to create your document to make the corrections.
The top pane of the window contains your document which you can scroll
through and edit. The bottom pane allows you to view the errors as you
correct your document.

**Note:** If you are checking N-SAR documents, such as submission types
NSAR-A, NSAR-B, NSAR-AT, NSAR-BT, or an associated amendment, you must
return to the N-SAR software to correct any errors.

![](media/image55.wmf)

Figure 6‑47: Document Validation Window

### Submission Validation

After you have completed your submission, attached and validated the
individual submission documents, and referenced any modules or segments,
you are ready to validate your submission in its entirety:

1.  Open the submission you want to validate.

2.  Click on the \[Submission Validation\] button. The Submission
    Validation Results window appears.

![](media/image56.wmf)

Figure 6‑48: Submission Validation Results Window

EDGARLink processes your submission using the same rules that EDGAR
does. After validating your submission, a window appears listing the
errors that your submission and the attached documents contain. To see a
detailed list of document errors, click on the document name that
contains errors and click on the \[View Document Results\] button; the
document name appears in the field at the bottom of this window. Figure
6-47: Document Validation Window, appears. After correcting those
errors, you should re-save your submission, and prepare to transmit.

### Editing Your Submission

When you run the validation, the errors you have may be of two kinds:
errors in the submission itself or errors in the submission document(s).
For a list of errors, see APPENDIX A, Messages Reported by EDGAR. To
correct errors in your submission:

1.  Close the Submission Validation Results window and return to your
    submission template.

2.  Correct any errors or warnings listed in the top frame of the
    Submission Validation Results window by editing the text in the
    field.

3.  Save your submission and validate it again.

If there are errors in your attached documents, the errors or warnings
appear in the bottom frame of the Submission Validation Results window.
Click on the document name that contains errors, click on the \[View
Document Results\] button, and correct your document(s) as described
above. If you make any changes in the attached documents in this window,
you must save the document, and replace the submission document file
with the updated file, see Section 6.4.2.1, Correcting Submission
Documents.

### Submission Errors

Errors in your submission might consist of blank required fields or
invalid text within fields. When EDGARLink reports your errors, you can
open the EDGARLink page with the error, and correct the entry. A list of
fields and sample entries is listed in APPENDIX C.

### Document Errors

Errors in your document might consist of improper Table tags. To correct
any errors in your document, open your original document (e.g., word
processor), correct the errors, save the document in the appropriate
format (ASCII or HTML), and replace the document in your submission.
These processes are detailed in Section 6.3.4.6, Organizing Documents.

If you are checking N-SAR documents, such as submission types NSAR-A,
NSAR-B, NSAR-AT, NSAR-BT, or an associated amendment, you must return to
the N-SAR software to correct any errors.

## Saving Your Submission 

No matter what type of submission template you download: 10-K, SC-TO-C,
or module/segment, you should keep a blank copy of the template on your
computer. This blank copy allows you to compile a second submission or
module using the same downloaded template. Name your submission with a
descriptive name so that you can refer to your copy as needed.

Once you have corrected the errors, save the document:

1.  Click on the File menu.

2.  Click on the Save As\... option.

3.  The Save As Dialog window appears. This allows you to save the file
    you just edited. The changes made in the Document Validation Window
    are not reflected in the submission or in your original submission
    document file.

4.  Choose a location and enter a name in the File name: field.

![](media/image57.png){width="5.597916666666666in"
height="3.5965277777777778in"}

Figure 6‑49: Save As Dialog Window

If you save the corrected file to the location of the original
submission document file with the same name, the original submission
document file is replaced. You can then replace the current incorrect
document within the submission (see Step 6) rather than having to delete
the old submission document and attach the new submission document.

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

EDGARLink saves the file in the directory where the submission file is
located on your hard drive.

6.  Reattach the corrected document before you transmit your submission.
    See Section 6.3.4.9, Replacing a Document.

### Signing Submissions Digitally 

Signing your submissions digitally adds an additional level of security
to your submission. Digitally signing your submission requires that you
have a digital certificate, which may be purchased from a private
vendor. Signing your submission digitally signals your approval of the
submission and prevents any changes to your submission once you have
signed your submission.

#### Digital Signatures

To use a signature for your submissions:

1.  Obtain or subscribe to a digital certificate.

2.  Open or complete the submission you want to digitally sign.

3.  Click on the \[Signature\] button, Figure 6-23: Submission Template
    Main Page, and Figure 6-50: Digital Signature Viewer Window,
    appears.

![](media/image58.png){width="4.602777777777778in"
height="3.4340277777777777in"}

Figure 6‑50: Digital Signature Viewer Window

-   If you have more than one digital signature you should select the
    digital signature certificate you want to use by clicking on it.

4.  Click on the \[Sign\] button. Your submission now has your digital
    signature.

![](media/image59.png){width="4.6819444444444445in"
height="3.4930555555555554in"}

Figure 6‑51: Digital Signature Viewer Window with Digital Signature

5.  Click the \[OK\] button. The \[Signature\] button on your submission
    appears with the certificate holder's name and e-mail address.

![](media/image60.png){width="3.348611111111111in"
height="0.6472222222222223in"}

Figure 6‑52: Digitally Signed Signature Button

Your submission is saved as a read-only file and you cannot update the
information without having to digitally resign your submission.

If you are having problems with digitally signing your submissions,
please perform these functions:

-   Make sure you are using the latest version of your browser.

-   Close your submission, reopen it, and try to digitally sign it
    again.

-   Install the location of your certificate in the EDGARLink template
    preferences:

1.  From the open submission template, click on the \[Preferences\]
    button.

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

3.  Enter the location of the certificate in the Digital Certificate
    Identity Filter: field.

-   To find the location of your digital certificate search your hard
    drive using Windows Explorer for all **\*.db** files. When you find
    the name of your certificate, record the location, and enter it in
    the field above.

## Transmissions to EDGAR 

All the EDGARLink templates discussed in this chapter can be transmitted
to EDGAR using all three transmission methods: Internet, direct dial
(PPP), or Leased Line.

#### Access EDGAR via Point-to-Point Protocol

When you access EDGAR using direct dial via a PPP application, you are
prompted by EDGAR to enter a user name and password to access the EDGAR
network.

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

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

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

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

4.  Open your browser and go to the EDGAR Filing Website. The EDGAR
    Filing Website appears just as it does when accessing EDGAR via the
    Internet.

![](media/image61.png){width="3.691666666666667in" height="3.0375in"}

Figure 6‑53: Connect to EDGAR Window

**Note:** Your EDGAR password is good for only twelve (12) months. Be
sure to change your password on the EDGAR Filing Website before it
expires.

### Transmitting Single Submissions

When your submission has been compiled and validated, you can transmit
your submission. This process instructs you how to transmit a LIVE
filing:

1.  Click on [Transmit]{.underline}. The Transmit Submission page
    appears.

2.  Click on Transmit as a LIVE Submission.

![](media/image62.png){width="4.815277777777778in"
height="3.6131944444444444in"}

Figure 6‑54: Transmit Live Submission Page

The Transmit Single LIVE Submission page appears with a warning stating
that any information contained in the LIVE submission is subject to be
disseminated immediately.

**Note:** If you do not want to transmit a LIVE submission, click on the
\[Close\] button on the browser window.

**Important:** If you selected the \"Test\" radio button on the Main
page of your submission, EDGAR will process your submission as a Test
submission, even if you select Transmit LIVE submission. You must open
your submission, and select the \"Live\" radio button on the Main page.

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

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

![](media/image63.png){width="4.4375in" height="2.75in"}

Figure 6‑55: Transmit Live Submission File Upload Window

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

5.  Click on your 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 \[Transmit LIVE Filing\] button.

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

#### Transmission Status 

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

An accession number appears on the Transmit Submission Results page.
This does not mean your submission has been accepted. It means your
submission has been transmitted. You can find out the status of your
submission one of two ways:

-   Through e-mail

-   By performing a Submission query on the EDGAR Filing Website. For
    more information on Submission queries, see Section 9.5, Submission
    Information.

### Transmitting Modules and Segments

Transmitting modules and segments to EDGAR uses the same process as
transmitting submissions. This procedure assumes that you have created
your Type 1 or Type 2 module or segment document and compiled it using
the Module/Segment template. If you need further assistance please
contact our Filer Support Staff at (202) 551-8900.

### Transmitting Bulk Filings

After you have created a Bulk Filing, see Section 6.3.10, Module and
Segment Submissions. You can transmit the bulk filing via the EDGAR
Filing Website.

1.  Login to EDGAR.

2.  Click on Transmit.

3.  Click on Transmit LIVE Bulk Submission.

The Transmit Bulk LIVE Submission page appears with a warning announcing
that any information contained in a live submission is subject to be
disseminated immediately.

**Note:** If you do not want to transmit a live submission, click on the
\[Close\] button on the browser window.

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

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

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

6.  Click on your bulk submission.

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

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

8.  Click on the \[Transmit LIVE Bulk Filing\] button.

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

### Test Submissions

Test submissions allow you to transmit a submission in a test mode. The
filing will be processed in a similar manner as live filings EXCEPT:

-   It will not be disseminated

-   Modules and segments will not be stored

-   Some items may not be checked

-   Login-CIK filers may access a requested Return Copy

-   There are no fees; however, EDGAR warns you if you have insufficient
    funds in your account

There are two ways to designate test filings:

-   Activate the Test Filing radio button on the Main page of your
    submission before transmitting your submission

-   Transmit a filing, single or bulk, as a test filing via the EDGAR
    Filing Website

If you choose test either in the template or on the EDGAR Filing
Website, your submission will be treated as a test filing.

Transmitting test submissions, either single or bulk, works the same as
transmitting live submissions, single or bulk.

To transmit a Single Test Filing, click on [Transmit as a Test
Submission]{.underline}. Follow the directions in Section 6.6.2
Transmitting Single Submissions.

To transmit a Bulk Submission Test Filing, click on [Transmit as a Test
Bulk Submission]{.underline}. Follow the directions in Section 6.6.4,
Transmitting Bulk Filings.

## EDGAR Filing Website Help

When you are on the EDGAR Filing Website and are using the Internet,
there are links that provide assistance:

-   General Help

-   SEC Rulemaking

-   Fee Information

-   Company Search

**Note:** When using direct dial, you will not be redirected to other
Internet sites. However, you may use the General Help function.

### EDGARLink Help

When you are using EDGARLink, there are two types of help available:

-   Screen-Level Help

-   EDGAR Filing Website Help

Both of these assist you in creating a submission.

You can access screen-level help by clicking on the \[Help\] button in
EDGARLink.

You can access the EDGAR Filing Website by clicking on the \[EDGAR
Website\] button, logging on to EDGAR, and clicking on [General
Help]{.underline}.

## Common Problems

  ----------------- -----------------------------------------------------
  Incorrect         Be careful when you enter security codes such as the
  security codes    CCC. It is important that we ensure that others do
                    not file for you. We will suspend filings from any
                    filer using an incorrect code.

  Incorrect file    If you are required to specify a file number with
  numbers           your filing, EDGAR will check that the file number is
                    assigned to you. If it is not, your filing may either
                    be suspended or blocked. In other cases, your
                    reporting file number must be appropriate for the
                    filing you submit. These are all values that you can
                    validate.

  Incorrect filer   Some of the data you maintain about your company on
  data              our system is used in validating your filings. For
                    example, if you are an individual filer, we do not
                    expect you to submit registration statements.
                    Training agents cannot submit live filings, etc.

  Incorrect Dates   EDGAR performs a number of validations on dates. For
                    example, if a filing requires you indicate a period
                    date, then a future date may not be accepted. These
                    types of errors can easily be avoided by validating
                    your filing. Missing information: Filers who do not
                    validate their filings may omit an essential element
                    of information. If essential data elements are
                    missing, the filing will be suspended.

  Duplicate filing  If the form type can only be submitted a single time
                    for the same period, the second filing may be
                    suspended.

  Incorrect IRS     If you are required to submit an IRS number with a
  Number            filing, your filing may be suspended if it does not
                    match the IRS number of record on our database.
  ----------------- -----------------------------------------------------

# Preparing and Transmitting Online Submissions 

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

## Online Filing Preparation

It is easy to create and submit your ownership filings through the EDGAR
OnlineForms/XML 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 EDGAR OnlineForms/XML 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 create and submit only 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 EDGAR
OnlineForms/XML 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 EDGAR OnlineForms/XML 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 EDGAR OnlineForms/XML 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 EDGAR Company Database for
    assistance.

-   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.

### Accessing EDGAR OnlineForms/XML Website

Only valid EDGAR users can loginto the EDGAR OnlineForms/XML Website. If
you are not currently a valid EDGAR user please see Volume I of this
manual.

#### Logging into EDGAR OnlineForms/XML Website

To access any of the EDGAR OnlineForms/XML Website functions, you will
need to login to EDGAR OnlineForms/XML Website:

1.  Connect to the Internet.

2.  Go to the EDGAR OnlineForms/XML Website 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, PMAC, or Passphrase. 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. If your CIK and password are
    valid and you have a passphrase, the Welcome page appears.

![](media/image64.png){width="5.909027777777778in"
height="2.379166666666667in"}

Figure 7‑56: The EDGAR Create Passphrase Page

To define a passphrase, type it in the data entry fields provided. (The
passphrase will not be revealed as you type.) The passphrase 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 have forgotten your PMAC, contact our Filer
Support Staff at (202) 551-8900 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/image65.png){width="4.247916666666667in"
height="1.4722222222222223in"}

Figure 7‑57: The EDGAR Create Passphrase Results Page

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

![](media/image66.png){width="5.53125in" height="2.4166666666666665in"}

Figure 7‑58: The EDGAR OnlineForms/XML Website Welcome Page (Top)

# Notes: {#notes .Bold-Text}

-   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 Volume I of this manual. If you have a
    passphrase, 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) 551-8900 for
    help.

-   The passphrase is a security code that is used to generate EDGAR
    access codes (See Volume I of this manual for more information
    regarding passphrases.) You must define a passphrase before you can
    access any of the EDGAR capabilities.

### Navigating EDGAR

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

-   Information Exchange

-   Support

![](media/image67.png){width="1.5715277777777779in"
height="3.9291666666666667in"}

Figure 7‑59: EDGAR Menu

Two additional functions will help you use the EDGAR OnlineForms/XML
Website. The \[Logoff\] button ends your EDGAR session. Clicking
[Home]{.underline} brings you to the EDGAR OnlineForms/XML Website
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 Filer-Constructed 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 7.2
Creating an Online Section 16 Ownership Submission

By clicking on [Transmit Filer-Constructed XML Submission]{.underline},
you can transmit any filer-constructed submissions to EDGAR for
processing. For more details, please refer to Section 8.2
Filer-Constructed XML Technical Specifications.

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 Section 6.1.1.1
Information Exchange

#### 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 EDGAR OnlineForms/XML 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/image68.png){width="3.9305555555555554in"
height="4.544444444444444in"}

Figure 7‑60: General Help Page

##### Frequently Asked Questions

Click on [Online FAQs]{.underline} to open the EDGAR OnlineForms/XML
Website 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 EDGAR OnlineForms/XML 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's
Public 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 EDGAR OnlineForms/XML 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 Database. From this website you can
perform company searches through the EDGAR database that is updated
daily.

### Select Ownership Submission Form Type

The first step for preparing an ownership submission using the EDGAR
OnlineForms/XML Website is to select the proper ownership submission
form type by:

1.  Logging in to the EDGAR OnlineForms/XML Website.

2.  Click on Assemble Ownership Submission in the menu bar.

3.  The Select Ownership Form Type page will appear:

![](media/image69.png){width="6.497916666666667in"
height="1.867361111111111in"}

Figure 7‑61: 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. See Figure 7-62:
    Ownership Form Type 3 Page.

![](media/image70.png){width="6.4944444444444445in"
height="4.570833333333334in"}

Figure 7‑62: Ownership Form Type 3 Page

### Assemble Ownership Submission 

#### Filling in the Top of the Form

The following are some basic EDGAR OnlineForms/XML Website 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.

#### Filling in the Middle of the Form

![](media/image71.jpeg){width="5.927083333333333in"
height="2.4166666666666665in"}

Figure 7‑63: 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. Figure 7-63: Assemble
    Ownership Submission -- Middle of Form 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.

##### Adding a 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/image72.png){width="5.1090277777777775in"
height="3.7368055555555557in"}

Figure 7‑64: Add Holding Page (Non-Derivative Security)

**Note:** The total number of rows in the Non-Derivative Table (Table 1
on the printed form) cannot exceed 30.

##### 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

**Note:** The total number of rows in the Derivative Table (Table 2 on
the printed form) cannot exceed 30.

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/image73.png){width="5.567361111111111in"
height="4.064583333333333in"}

Figure 7‑65: 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/image74.png){width="5.353472222222222in"
height="4.1402777777777775in"}

Figure 7‑66: 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/image75.png){width="5.573611111111111in"
height="3.3118055555555554in"}

Figure 7‑67: 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/image76.png){width="5.057638888888889in"
height="2.986111111111111in"}

Figure 7‑68: Edit Footnote Page

#### Filling in the Bottom of the 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/image77.png){width="6.34375in" height="4.5680555555555555in"}

Figure 7‑69: Assemble Ownership Submission -- Bottom of Form

#### Verify Form and Correct Errors 

Once you have completed entering all of the information for the
submission, you will need to verify the form information. Click on the
\[Verify Form\] button. One of two screens will appear, either the
Assemble Ownership Error Screen (see Figure 7-70: Assemble Ownership
Form With Errors (Form Type 5)) or the Insider Confirmation/Correction
page (see Figure 7-72: Insider Confirmation/Correction Page). The
Insider Confirmation/Correction page appears when there are no errors on
the form. If your information passes the validation, refer to Section
Error: Reference source not found, to continue. The Assemble Ownership
Error Screen will appear if the system detects errors in the format and
syntax of your information. See instructions below to resolve your
errors.

If there were any errors on the form, the form will be redisplayed with
the error fields clearly marked with a red circle in front of the field.
This will occur if a required field is missing or if the data that you
filled in does not meet the formatting criteria. These checks are built
into the system to help you avoid errors. You should follow the
instructions on the page to correct the errors.

![](media/image78.png){width="6.261111111111111in"
height="4.579166666666667in"}

Figure 7‑70: Assemble Ownership Form With Errors (Form Type 5)

For example, Figure 7-70 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 RESPONSIBLE for confirming the
accuracy of all transactional and ownership information submitted in the
Form.

![](media/image79.png){width="6.263888888888889in"
height="4.705555555555556in"}

Figure 7‑71: Edit Transaction With Errors (Form Type 5, Non-Derivative
Security)

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 Figure 7-71: Edit Transaction With Errors (Form Type
5, Non-Derivative Security).

The following errors are marked:

-   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

#### 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/image80.png){width="6.497916666666667in" height="5.525in"}

Figure 7‑72: Insider Confirmation/Correction Page

#### 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/image81.png){width="6.4944444444444445in"
height="4.049305555555556in"}

Figure 7‑73: 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/image82.png){width="6.188888888888889in"
height="4.829861111111111in"}

Figure 7‑74: 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/image83.png){width="5.952083333333333in"
height="3.432638888888889in"}

Figure 7‑75: 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/image84.png){width="5.555555555555555in"
height="4.784027777777778in"}

Figure 7‑76: 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 Figure 7-78: PDF Document. 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/image85.png){width="5.91875in" height="3.714583333333333in"}

Figure 7‑77: View/Print Submission Page

![](media/image86.png){width="5.981944444444444in"
height="4.045138888888889in"}

Figure 7‑78: PDF Document

#### Transmit Submission Acknowledgement

When the \[Transmit Submission\] button is clicked on the Transmit
Submission Confirmation page, the Transmit Submission Acknowledgment
page appears. See Figure 7-79: Transmit Submission Acknowledgement. This
page provides acknowledgement of the transmission, along with the
submission accession number.

![](media/image87.png){width="6.34375in" height="3.296527777777778in"}

Figure 7‑79: 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/image88.png){width="5.990972222222222in" height="2.9625in"}

Figure 7‑80: Transmit Submission Cancelled

## Common Problems

The EDGAR OnlineForms/XML Website helps the Ownership filer avoid most
common mistakes when constructing their primary document. For filers
using this site to submit ownership forms, the most common errors will
occur with their attached documents. To prevent these errors, filers can
use EDGARLink to validate the document content. The error messages
listed below reflect issues with attached documents.

  ----------------- -----------------------------------------------------
  Illegal tags in   For security reasons, EDGAR does not support all
  HTML filings      valid HTML tags. Be sure to restrict your tags to
                    those listed in this manual.

  Invalid ASCII     The ASCII character set is limited and including
  characters        characters in your documents that are not specified
                    in this manual will cause your filing to be
                    suspended. This is especially true of binary
                    characters.

  Illegal External  If you include references in HTML documents that are
  References        external to your filing, your filing will be
                    suspended. The only legal reference is to the SEC's
                    Public Website.
  ----------------- -----------------------------------------------------

# Filer-Constructed XFDL/XML Submissions

## Filer-Constructed XFDL Technical Specifications

Preparing a filing without using EDGARLink requires working knowledge of
Extended Forms Definition Language (XFDL). The EDGARLink software
automatically converts all submissions to XFDL. XFDL forms, those
constructed by both filers and EDGARLink, are accepted by EDGAR,
processed, and indexed into our databases. If you want to prepare your
submission without using the EDGARLink application, you must use the
EDGAR XFDL Technical Specification. Information that must be contained
in the XFDL tags is specific to the submission type or groups of
submission types. The technical specification is located on the SEC's
Public Website:

> [*http://www.sec.gov/info/edgar.shtml*](http://www.sec.gov/info/edgar.shtml)

On the above listed page, there are links to the EDGAR XFDL Technical
Specification which contains examples of a number of form types.
Filer-Constructed XFDL submissions can be transmitted to EDGAR via the
EDGAR Filing Website, via the direct dial communications lines, or via
filer leased lines. They may not be submitted via the EDGAR Online
Forms/XML Website.

Filer-Constructed XFDL submissions are transmitted in the same way as
any XFDL submission prepared via an EDGARLink template. You can test
your filer-constructed submission by selecting Transmit as a Test
Submission on the Transmit Submission page of the EDGAR Filing Website.
EDGAR treats all submissions transmitted this way as \"test\" and they
will not be disseminated. To submit your filer-constructed filing as
live, you should use the Transmit as a Live Submission on the same web
page.

**Note:** Test and Live tags included in the submission will also have
an effect on how the filing is processed. If you include a test tag in
your submission, even if you send it in via the Transmit as a Live
Submission link, the EDGAR system will process the filing as a test
submission. Please make sure your internal tag and the link you choose
on the website are the same.

Details on the transmission of XFDL filings is contained in Section 6.6
Transmissions to EDGAR.

## Filer-Constructed XML Technical Specifications

Preparing a submission without using the EDGAR OnlineForms/XML Website
requires a working knowledge of XML. The EDGAR OnlineForms/XML 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 EDGAR OnlineForms/XML Website, you must use our
Filer-Constructed XML Filing Specification documents. They are specific
to the form type that you will be constructing. You can find additional
information about these documents and download them from the SEC's
Public Website at:
[*http://www.sec.gov/info/edgar/ednews.shtml*](http://www.sec.gov/info/edgar/ednews.shtml).
Filer-Constructed XML submissions must be transmitted to EDGAR via the
Transmit Filer-Constructed XML Submissions link on the EDGAR
OnlineForms/XML Website.

**Note:** Filer-Constructed XML Submissions are only accepted through
the EDGAR OnlineForms/XML Website.

### Transmitting Filer-Constructed XML Submissions

Prior to transmitting, prepare your Filer-Constructed XML Ownership
Submission file. You can then transmit your ownership Filer-Constructed
XML Submission using the EDGAR OnlineForms/XML Website by:

1.  Logging into the EDGAR OnlineForms/XML Website.

2.  Click on Transmit Filer-Constructed XML Submission in the menu bar.

3.  The Transmit Filer-Constructed XML Submission page appears and asks
    you to specify whether to transmit the Filer-Constructed 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/image89.png){width="6.4944444444444445in"
height="2.810416666666667in"}

Figure 8‑81: Transmit Filer-Constructed XML Submission Page

### Transmit Filer-Constructed XML as a Test Submission

You cannot create test submissions online using the EDGAR
OnlineForms/XML Website for Section 16 form types. However, if you
choose to prepare your own XML submission using the EDGAR Ownership XML
Technical 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.

Once you have logged into EDGAR OnlineForms/XML Website and accessed the
Transmit Filer-Constructed XML Submission page, you can transmit your
Filer-Constructed XML Submission as a test submission:

1.  Click on Transmit as a Test Submission.

2.  The Transmit Test Submission page appears.

![](media/image90.png){width="5.275in" height="1.3729166666666666in"}

Figure 8‑82: 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/image91.png){width="5.149305555555555in"
height="2.939583333333333in"}

Figure 8‑83: 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 transmit your submission.

### Transmit Filer-Constructed XML as a Live Submission

Once you have logged into EDGAR OnlineForms/XML Website and accessed the
Transmit Filer-Constructed XML Submission page, you can transmit your
Filer-Constructed XML Submission as a live submission by:

1.  Click on Transmit as a Live Submission.

2.  The Transmit Live Submission page appears.

![](media/image62.png){width="4.053472222222222in" height="3.0625in"}

Figure 8‑84: 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/image91.png){width="4.033333333333333in"
height="2.295138888888889in"}

Figure 8‑85: 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 EDGAR OnlineForms/XML
    Website. For more details please refer to Section 9.5, Submission
    Information.

# determining the status of your filing

## Filing Date of Electronically Transmitted Submissions

If you begin direct transmission of a live submission after 5:30 p.m.
Eastern time and the submission is accepted, it will have a filing date
as of 6:00 a.m. the next business day. For special filing date
processing of certain T+3 submission types, refer to Section 3, Index to
Forms. If you start direct transmission at or before 5:30 p.m., it will
receive that day\'s filing date if it is accepted.

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

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

You can receive acceptance or suspense messages to an Internet
electronic mail (e-mail) address; see Chapter 6. Notifications and
requested Return Copies are available on the EDGAR Filing Website; see
Section 6.3.5 The EDGARLink Notification Page.

You cannot be sure EDGAR has accepted your submission unless you receive
an acceptance message. You have not made an official filing unless your
acceptance message includes a filing date. See APPENDIX A for more
information.

The EDGAR Filing Website provides a quick way to check the status of
your submission. Login to the website and query for information on your
submission, see Section 9.5.1 Retrieving Submission Notification.

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

If you use the Notification page on your submission template to list
additional e-mail addresses, EDGAR will forward acceptance and suspense
messages to all specified e-mail addresses. As an EDGAR filer, you are
entirely responsible for setting up a valid Internet address through an
ISP. Internet access rates vary per ISP.

Please note the following information about the EDGAR Internet services:

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

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

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

    -   Subject-Company Name

    -   Subject-Company CIK

    -   Form Type

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

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

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

### How Mail Is Addressed to the Internet Address

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

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

**Note:** Requested Return Copies are not sent via e-mail address. You
can only download requested Return Copies via the EDGAR Filing Website;
see Section 9.4 Return Copy Support.

## Accessing Submission Information

You can access submission using the EDGAR OnlineForms/XML Website:

1.  Login to the EDGAR OnlineForms/XML Website.

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

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

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

-   Enter your CCC in the CCC field.

-   Click on the \[Continue\] button.

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

![](media/image92.png){width="5.188888888888889in"
height="2.808333333333333in"}

Figure 9‑86: Retrieve/Edit Data Page

The next page is the Retrieve/Edit Company and Submission Data page,
which is shown in Figure 9-87: Retrieve/Edit Company and Submission Data
Page. 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/image93.png){width="5.777777777777778in"
height="4.622916666666667in"}

Figure 9‑87: Retrieve/Edit Company and Submission Data Page

## Return Copy Support

To receive a requested Return Copy in EDGARLink, you check a box on the
Main page of the template. On Ownership submissions, you can request a
return copy on the Submission Information Block. This check box places a
\<RETURN COPY\> tag in your submission automatically and EDGAR posts a
copy of your accepted submission on the EDGAR Filing Website. You can
retrieve the requested Return Copy only if you activate the requested
Return Copy check box.

### Requesting a Return Copy via EDGARLink

While you are creating your submission, there is a Return Copy check box
on the Main page of EDGARLink.

![](media/image94.png){width="2.472916666666667in"
height="0.6131944444444445in"}

Figure 9-88: Requested Return Copy Check Box

This check box insures that you can download a Return Copy of your
accepted submission. To use this check box:

-   Click the blank square once. A check appears in the block,
    indicating that it is activated.

-   To turn the Return Copy off, deactivate the check box by clicking on
    it again.

### Requesting a Return Copy via an Ownership Submission

When using the OnlineForms/XML Website to create an Ownership filing,
you can choose to receive a return copy. In the Return Copy Information
block note the radio button for a Return Copy. Since the default is yes,
leaving the radio button at the default means that you will receive a
return copy.

![](media/image95.png){width="5.930555555555555in" height="4.3375in"}

Figure 9‑89: Ownership Form Type 3 Page

### Who Can Access Return Copies 

If you transmit a Test submission to EDGAR, only the Login-CIK can
access both Accepted or Suspended submission requested Return Copy.

If you transmit a **Live** submission to EDGAR, only the Primary Filer
CIK can access the accepted requested Return Copy. Suspended **Live**
submission requested Return Copies are not available to any registrants.

If you transmit a Live module to EDGAR and want to receive a requested
Return Copy of your indexed module, you must reference the Module in a
test submission and activate the Return Copy check box.

### Retrieve Return Copies 

EDGAR now allows you to access your requested Return Copy using the
EDGAR Filing Website.

1.  Login to EDGAR.

2.  Click on Retrieve/Edit Data.

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

This page verifies that you have rights to access the requested Return
Copy.

4.  When the Company and Submission Information Retrieval page appears,
    click on Retrieve Return Copies. The Return Copy Information page
    appears with a list of submissions associated with your CIK.

![](media/image96.png){width="5.497222222222222in" height="4.125in"}

Figure 9-90: Return Copy Information Page

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

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

![](media/image97.png){width="5.65in" height="2.3368055555555554in"}

Figure 9-91: Return Copy Download Page

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

![](media/image98.png){width="5.652083333333334in"
height="2.2555555555555555in"}

Figure 9-92: Return Copy Download Confirmation Page

7.  Click on Accession Number to continue.

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

**Note:** Requested Return Copies are stored on the EDGAR Filing Website
for seven business days.

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

## Submission Information

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

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

### Retrieving Submission Notification

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

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

![](media/image99.png){width="5.944444444444445in"
height="4.055555555555555in"}

Figure 9-93: Retrieve Submission Information Page

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

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

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

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

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

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

![](media/image100.png){width="5.182638888888889in"
height="3.5409722222222224in"}

Figure 9-94: Submission Information Page

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

![](media/image101.png){width="6.4944444444444445in"
height="2.451388888888889in"}

Figure 9-95: Submission Notification Page

### Retrieve Module/Segment Information

When you are creating a submission and want to include a reference to a
module or segment, you can verify that it is residing on EDGAR by using
the Retrieve Module and Segments page on the EDGAR Filing Website:

1.  Login to EDGAR and access the Retrieve/Edit Company and Submission
    page. Refer to Volume I for details.

2.  Click on Retrieve Module/Segment Information.

3.  The Module/Segment Information page appears. Click on one of the two
    links to access the module or segment information page:

-   Retrieve Module Information

-   Retrieve Segment Information

![](media/image4.png){width="5.93125in" height="2.8270833333333334in"}

Figure 9-96: Module/Segment Information Page

### Module Information

When you access the Module Information page by clicking on [Retrieve
Module Information,]{.underline} EDGAR displays a list of all the
modules currently residing on EDGAR for your CIK. The list contains the
names and dates the modules were posted.

![](media/image5.png){width="5.720138888888889in"
height="3.6909722222222223in"}

Figure 9-97: Module Information Page

Use your browser's print function to print this list for future
reference in your submission documents, or reference in the
Module/Segment page of EDGARLink.

**Note:** You cannot view the contents of a module or segment from this
page.

#### Deleting Modules

Because modules are stored on EDGAR indefinitely, from time to time you
may need to update modules on EDGAR. To replace a module, delete the
existing module, and then transmit the new module with the same name.

1.  Login to EDGAR and access the Module/Segment Information page.

2.  Click on Retrieve Module Information. The Module Information page
    appears.

3.  Click on the \[Yes\] button at the bottom of this page to open the
    Delete Module page.

On the Delete Module page, a list of your modules is displayed in the
Select Module to Delete list.

![](media/image6.png){width="5.665972222222222in"
height="2.8118055555555554in"}

Figure 9-98: Delete Module Page

4.  Scroll down the list and select the module you want to delete by
    clicking on it.

5.  Click on the \[Delete Module\] button.

The Module Delete Confirmation page appears listing the module name and
confirming you want to delete the listed module from EDGAR.

![](media/image7.png){width="5.720138888888889in"
height="2.1645833333333333in"}

Figure 9-99: Module Delete Confirmation Page

6.  Click on the \[Confirm Module Deletion\] button to delete the
    module.

-   Click on the \[Cancel Changes\] button to cancel the deletion, and
    return to the Company and Submission Information Retrieval page.

The Delete Module Results page appears confirming your module has been
deleted. Return to the Delete Module page to remove any additional
modules. Once your module has been deleted from EDGAR, you cannot
restore it. You will have to prepare and resubmit the module using the
Module/Segment template.

![](media/image8.png){width="5.65in" height="0.9111111111111111in"}

Figure 9-100: Delete Module Results Page

### Segment Information

Because segments are stored on EDGAR for only six (6) business days, you
do not need to delete them. However, you can check to verify that a
segment is still residing on EDGAR:

1.  Login to EDGAR and access the Module/Segment Information page,
    Figure 9-96: Module/Segment Information Page.

2.  Click on Retrieve Segment Information. The Segment Information page
    appears with a list of all the segments related to your CIK.

![](media/image9.png){width="5.845138888888889in"
height="3.9923611111111112in"}

Figure 9-101: Segment Information Page

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

This page displays the Segment Name and the Receipt Date. Remember you
have six business days from the time EDGAR receives your segment to
reference it in your submission. If you do not use the segment within
six business days, you will have to resubmit it.

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

For general fee information, contact our Fee Account Services Branch in
the Office of Financial Management at (202) 551-8989.

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

If you need help with Corporation Finance filings, contact the Office of
EDGAR and Information Analysis in the Division of Corporation Finance at
(202) 551-3600.

If you need help with investment company filings (except Form N-SAR or
24F-2), contact the Division of Investment Management at (202) 551-6989.

If you need help with Form N-SAR or Form 24F-2, contact the Division of
Investment Management at (202) 551-6703.

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.

### Viewing Submission Status

Filers may access the EDGAR Filing Website to check on the status of
their submissions; see Section 9.5 Submission Information. You may still
choose to use e-mail for your submission confirmation, but EDGAR has
added this alternate method for getting information on your submission
status. You will be permitted to view only the status of submissions
that you have submitted.

### Downloading Return Copies

Requested Return Copies can be downloaded from the EDGAR Filing Website.
See Section 9.4 Return Copy Support.

### Where to Send Paper Filings

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

[Headquarters Location]{.underline}

US Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

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

**A.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.

**A.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}

**A.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}

**A.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 that 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.\"

**A.5 List of Errors and Warnings**

**Note:** Errors \[ERR\] will cause a filing to be suspended; warnings
\[WRN\] will not.

+------------+---+---------------------------------------------------------+
| WRN:       |   | **ACCEPT_WITH_ERROR**                                   |
+------------+---+---------------------------------------------------------+
| MSG:       |   | Previous error(s) ignored for continued processing.     |
|            |   | Submission has been accepted with the listed errors.    |
+------------+---+---------------------------------------------------------+
| D          |   | This warning is associated with our processing of the   |
| ESCRIPTION |   | filing.                                                 |
| OF         |   |                                                         |
| WARNING:   |   |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  |   | This warning will not cause suspension of your          |
|            |   | submission. No action is required.                      |
+------------+---+---------------------------------------------------------+
|            |   |                                                         |
+------------+---+---------------------------------------------------------+
| ERR:       |   | **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 |   | does not exist, or the module or segment name does not  |
| 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.]{.mark}       |
|            |   | 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 a 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 a 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 |                                                         |
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|            | e |                                                         |
|            | d |                                                         |
|            | . |                                                         |
+------------+---+---------------------------------------------------------+
| SOLUTION:  | R |                                                         |
|            | e |                                                         |
|            | s |                                                         |
|            | u |                                                         |
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|            | 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 an '.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.              |
+------------+---+---------------------------------------------------------+

######### Frequently Asked Questions

The Filer Support Staff in the Office of Filer Information Services
helps filers with general filing and technical information or
assistance. You can reach Filer Support Staff during the hours of 7:00
a.m. to 7:00 p.m. on business days. The phone number is (202) 551-8900.
Many of the questions that Filer Support staff answer daily involve
similar issues. We have summarized the most frequently asked questions
and their answers in this section. Please review this section before
calling Filer Support.

+------------------------+---------------------------------------------+
| **Questions**          | **Answers**                                 |
+========================+=============================================+
| How do I reach the     | You can reach this site by using the EDGAR  |
| EDGAR Filing Website?  | Filing Website URL, which is                |
|                        | [*https://www.edgarfiling.s                 |
|                        | ec.gov*](https://www.edgarfiling.sec.gov/). |
|                        | Please bookmark this site the next time you |
|                        | visit it.                                   |
+------------------------+---------------------------------------------+
| How do I reach the     | You can reach this site by using the EDGAR  |
| EDGAR Filer Management | Filer Management Website URL, which is      |
| Website?               | [*https://www.fi                            |
|                        | lermanagement.edgarfiling.sec.gov*](https:/ |
|                        | /www.filermanagement.edgarfiling.sec.gov/). |
|                        | Please bookmark this site the next time you |
|                        | visit it.                                   |
+------------------------+---------------------------------------------+
| Which Web browser      | We recommend using one of the industry      |
| shall I use?           | standard Web browsers, either Microsoft     |
|                        | Internet Explorer 5.0 or later, or Netscape |
|                        | 7.0 or later. At this time, EDGAR does not  |
|                        | support other browsers, including Netscape  |
|                        | 6.0 and AOL.                                |
+------------------------+---------------------------------------------+
| Why may filing agents  | Filing agents may have several CIKs for     |
| have more than one     | accounting and management purposes. For     |
| CIK?                   | example, a filing agent may use a different |
|                        | CIK for each operating office, each         |
|                        | industry group, or for certain categories   |
|                        | of filers on whose behalf they make an SEC  |
|                        | filing(s). However, the filing agent must   |
|                        | use a separate and distinct CIK for any     |
|                        | filing(s) they make on their own behalf.    |
+------------------------+---------------------------------------------+
| What happens if I      | This could be a very serious problem if the |
| submit a filing by     | filing does not contain errors that would   |
| mistake?               | cause EDGAR to suspend the filing. Once     |
|                        | EDGAR accepts a public filing, it is        |
|                        | immediately disseminated. We cannot         |
|                        | intercept a filing after its acceptance and |
|                        | prevent its dissemination, nor can we       |
|                        | retrieve the filing.                        |
+------------------------+---------------------------------------------+
| How quickly can I      | The quickest way for you to find out if     |
| determine whether my   | your filing was accepted or suspended is to |
| filing was accepted?   | use the EDGAR Filing Website. You can also  |
|                        | read the messages EDGAR will send to your   |
|                        | Internet e‑mail address.                    |
+------------------------+---------------------------------------------+
| How do I use digital   | Digital signatures increase the privacy     |
| signatures?            | protection of your documents when you       |
|                        | transmit your submission over the Internet. |
|                        | You may attach a digital signature to your  |
|                        | submission by clicking on the \"Signature\" |
|                        | bar and following the instructions.         |
+------------------------+---------------------------------------------+
| How do I name my       | All document file names must be in lower    |
| attached documents for | case and no longer than 32 characters in    |
| filings sent via the   | length. The names must start with a (a-z)   |
| EDGAR Filing Website?  | character and may contain (a-z) characters  |
|                        | and (0-9) characters. File names may        |
|                        | contain one \'.\', one \'-\', and one       |
|                        | \'\_\' character. File names must end with  |
|                        | **\*.htm**, **\*.txt**, **\*.pdf**,         |
|                        | **\*.fil**, **\*.jpg**, **\*.gif, \*.xsd,   |
|                        | or \*.xml** extensions.                     |
+------------------------+---------------------------------------------+
| How do I check the     | You can check the status of filings using   |
| status of a            | the EDGAR Filing Website. Once you have     |
| submission?            | 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 for the  |
|                        | Login CIK or the Primary Filer/Filed-By CIK |
|                        | before you can access any submission        |
|                        | information.                                |
+------------------------+---------------------------------------------+
| How do I verify my     | You can download updates to the EDGARLink   |
| EDGARLink version?     | software and submission or module templates |
|                        | as they become available from the EDGAR     |
|                        | Filing Website. If cookies are enabled on   |
|                        | your browser, the EDGAR Filing Website      |
|                        | verifies the template version. If you are   |
|                        | using the latest version of the template,   |
|                        | the EDGAR Filing Website notifies you that  |
|                        | you have already downloaded the template.   |
|                        | When new versions of the templates are      |
|                        | available, a notice will be posted on the   |
|                        | EDGAR Welcome page.                         |
+------------------------+---------------------------------------------+
| How do N-SAR software  | We produced the N-SAR software for the      |
| and EDGARLink          | Division of Investment Management to help   |
| interact?              | you prepare and submit your N-SAR reports.  |
|                        | You must use the N-SAR PC application       |
|                        | version 6.1.a to prepare your document,     |
|                        | answer.fil. Once created, N-SAR documents   |
|                        | can also be added to a submission using     |
|                        | EDGARLink, the software provided to EDGAR   |
|                        | filers in EDGAR. They can then be           |
|                        | transmitted to us using the Internet,       |
|                        | direct dial protocol, or leased line.       |
+------------------------+---------------------------------------------+
| How do I prepare and   | EDGAR has not changed the process of        |
| transmit my N-SAR?     | creating N-SAR documents. You must continue |
|                        | to use the N-SAR version 6.1.a to prepare   |
|                        | your **answer.fil** document. After         |
|                        | creating your **answer.fil** document, use  |
|                        | EDGARLink and submission template 3 to      |
|                        | assemble your N-SAR submission. Then access |
|                        | the EDGAR Filing Website and transmit your  |
|                        | N-SAR submission to EDGAR.                  |
+------------------------+---------------------------------------------+
| Why am I unable to     | During any file save operation, the DOS     |
| attach the             | operating system (or a DOS window under     |
| **Answer.fil** that is | Windows) will always convert the initial    |
| generated by the N-SAR | letter (or all of the letters) of the file  |
| application to my      | name to uppercase. For example,             |
| submission?            | **answer.fil** becomes **Answer.fil** when  |
|                        | initially created and saved by the N-SAR    |
|                        | application. This capitalization was        |
|                        | incorporated into various Microsoft         |
|                        | operating systems by design. Since          |
|                        | EDGARLink does not accept any capital       |
|                        | letters within a file name, you must rename |
|                        | your **Answer.fil** (or **ANSWER.FIL**) to  |
|                        | **answer.fil** before attaching it to your  |
|                        | N-SAR submission.                           |
+------------------------+---------------------------------------------+
| Can I submit my filing | You may submit the PDF version of your      |
| in PDF format?         | filing as an unofficial document attachment |
|                        | to the assembled submission. EDGAR must     |
|                        | receive all official documents in either    |
|                        | ASCII/SGML format or HTML format (with      |
|                        | optional JPG or GIF Graphic support files)  |
|                        | or the submission will be suspended.        |
+------------------------+---------------------------------------------+
| How do I view an       | You may view an individual document by      |
| assembled submission   | selecting \"View Document\" on Page 2 of    |
| or individual document | the submission template. We recognize a     |
| prior to transmitting  | need for filers to view or print a          |
| it to the SEC?         | submission in its entirety prior to         |
|                        | transmission, but given the variety of      |
|                        | document formats (ASCII, HTML, JPG, GIF,    |
|                        | PDF, etc.) that are supported, this         |
|                        | functionality is not likely to be           |
|                        | incorporated into EDGARLink.                |
+------------------------+---------------------------------------------+
| How do I name          | You should submit modules/segments (via     |
| modules/segments with  | Template 5) using uppercase letters and     |
| the EDGARLink          | numerals. You should subsequently reference |
| software?              | these modules and segments in the same      |
|                        | uppercase format as initially submitted. A  |
|                        | module/segment can be used either as a Type |
|                        | 1 reference within a document or as a Type  |
|                        | 2 reference listed on Page 4 in Templates   |
|                        | 1-4.                                        |
+------------------------+---------------------------------------------+
| Should I close all     | Yes, close all applications before          |
| applications,          | activating the EDGARLink InstallShield      |
| including my browser   | install program after download. Internal    |
| session, when          | conflicts during install may occur if one   |
| installing EDGARLink?  | or more applications (i.e., mail, browser   |
|                        | sessions, etc) are active. Low end PCs      |
|                        | (Pentium 160Mhz or lower and only 32MB RAM) |
|                        | may experience poor install and Template    |
|                        | Viewer performance too.                     |
+------------------------+---------------------------------------------+
| Why are N-SAR          | N-SAR documents are validated only as valid |
| documents not          | ASCII documents. All N-SAR content is       |
| validated when I       | validated within the N-SAR application      |
| select document        | before the **answer.fil** document is       |
| validation on Page 2   | created.                                    |
| or Submission          |                                             |
| Validation on Page 1?  |                                             |
+------------------------+---------------------------------------------+
| Why does my browser    | The browser may not allocate enough cache   |
| connection fail during | for the current transmission. You may need  |
| large file transfers   | to make more cache available to the browser |
| to the FWS?            | (the recommended minimum is 20MB) before    |
|                        | transmitting large filings to EDGAR.        |
+------------------------+---------------------------------------------+
| Can I download my      | Return Copies are available for seven (7)   |
| Return Copy more than  | business days. During that time, you can    |
| once?                  | download more than once.                    |
+------------------------+---------------------------------------------+
| Why can I not delete   | There is no \"Delete\" button for these     |
| any \"list\" items     | options due to software (COTS) limitations; |
| (including SROS and    | however, you can \"blank out\" these fields |
| Notify-Internet        | when you wish to \"delete\" this            |
| fields) from the       | information.                                |
| EDGARLink templates?   |                                             |
+------------------------+---------------------------------------------+
| Why does EDGARLink     | You must select the \"Validation\" check    |
| generate the error     | box for at least one document before        |
| message \"Cannot       | performing a document validation. The flag  |
| Perform Validation -   | is located on the far right of Page 2 for   |
| Select at least one    | each document attached. You may need to     |
| HTML, PDF, or ASCII    | scroll your window to the right to see the  |
| document before        | Validation flag. Depending on screen size,  |
| proceeding\" when      | it may not be immediately viewable from the |
| performing a document  | default screen.                             |
| validation?            |                                             |
+------------------------+---------------------------------------------+
| In what order shall I  | For optimum results, documents should be    |
| attach documents when  | selected in the following order:            |
| assembling a           |                                             |
| submission using       | 1.  Primary Document (8-K, 10-Q, S-1, etc.) |
| EDGARLink?             |                                             |
|                        | 2.  Supporting Official Documents           |
|                        |     (exhibits, cover, etc.)                 |
|                        |                                             |
|                        | 3.  Graphics (if any)                       |
|                        |                                             |
|                        | 4.  Unofficial PDF Documents (if any)       |
|                        |                                             |
|                        | If you follow this ordering scheme and      |
|                        | format your documents correctly, EDGAR      |
|                        | should encounter minimal anomalies during   |
|                        | acceptance/dissemination of your            |
|                        | submission.                                 |
+------------------------+---------------------------------------------+
| What happens if I do   | EDGAR will process any submission created   |
| not install the latest | using EDGARLink software and submission     |
| release of EDGARLink?  | templates. However, it is recommended that  |
|                        | you download any updates to the submission  |
|                        | templates and software as soon as they      |
|                        | become available to ensure that submissions |
|                        | will be processed successfully.             |
|                        |                                             |
|                        | We will announce all updates to any         |
|                        | EDGARLink configuration item on the EDGAR   |
|                        | Filing Website Welcome page. Software and   |
|                        | template updates may include the addition   |
|                        | of new submission types, corrections to     |
|                        | existing issues, and improvements in        |
|                        | processing efficiency. It is very important |
|                        | that you download the latest EDGARLink      |
|                        | software and templates together. If we      |
|                        | release the software and templates          |
|                        | together, as we did with in previous        |
|                        | Releases, 7.5, 7.5.b, 8.0, and 8.2, the new |
|                        | templates will probably not be compatible   |
|                        | with the older EDGARLink software.          |
+------------------------+---------------------------------------------+
| Why does the           | This problem may be resolved by refreshing  |
| background color on    | the Submission Validation window or by      |
| EDGARLink change after | setting the Color Palette on the Desktop to |
| viewing and closing    | \"True Color\".                             |
| the Submission         |                                             |
| Validation windows?    |                                             |
+------------------------+---------------------------------------------+
| How can I verify if    | An Integrity Checker program, known as      |
| EDGARLink is installed | EDGARVerify, is included with EDGARLink.    |
| properly?              | The EDGARVerify program will verify that    |
|                        | all critical files for the Template Viewer, |
|                        | JRE, and template functionality are in      |
|                        | place and not corrupt. As an example, all   |
|                        | relevant files under the following install  |
|                        | directories are specifically verified:      |
|                        |                                             |
|                        | # C:\\Program File                          |
|                        | s\\EDGAR  {#cprogram-filesedgar .Bold-Text} |
|                        |                                             |
|                        | # C                                         |
|                        | :\\Program Files\\PureEdge\\Viewer 6.0  {#c |
|                        | program-filespureedgeviewer-6.0 .Bold-Text} |
|                        |                                             |
|                        | # C:\\Program Files\\Java\\j2re1.4.1_03 {   |
|                        | #cprogram-filesjavaj2re1.4.1_03 .Bold-Text} |
|                        |                                             |
|                        | EDGARVerify will notify you if there is any |
|                        | file missing or different. EDGARVerify can  |
|                        | operate on most Windows platforms           |
|                        | (including 98, 2000, NT, and XP). It will   |
|                        | also verify critical Template Viewer or JRE |
|                        | files that have been installed in another   |
|                        | drive than the C: drive.                    |
|                        |                                             |
|                        | EDGARVerify creates two log files           |
|                        | (identified in the **readme.txt** file)     |
|                        | after it detects an anomaly. You should     |
|                        | have these two log files available for      |
|                        | inspection by SEC Filer Technical Support   |
|                        | so they may assist you, if you are unable   |
|                        | to correct the problem yourself.            |
+------------------------+---------------------------------------------+
| How will I know if you | The EDGAR Filing Website will notify you of |
| have changed the       | upgrades to the software and templates. If  |
| EDGARLink software or  | it has changed, you should download the     |
| the Filer Manual?      | updated software version. We will post a    |
|                        | current version of the Filer Manual on the  |
|                        | SEC's Public Website                        |
|                        | ([*http://www.sec.gov/info/edgar.sht        |
|                        | ml*](http://www.sec.gov/info/edgar.shtml)). |
|                        | Because we provide the updated Filer Manual |
|                        | in electronic format on the website, you    |
|                        | can download the complete document and      |
|                        | print the entire manual or specific         |
|                        | chapters. We will also provide Filer Manual |
|                        | updates through the Public Reference Rooms. |
|                        | Please note that there may be an associated |
|                        | fee for updates retrieved through the       |
|                        | Public Reference Rooms.                     |
+------------------------+---------------------------------------------+
| Where do I find the    | You must apply for EDGAR access             |
| Form ID?               | electronically using the EDGAR Filer        |
|                        | Management Website at the following         |
|                        | address:                                    |
|                        | [https://www.f                              |
|                        | ilermanagement.edgarfiling.sec.gov](https:/ |
|                        | /www.filermanagement.edgarfiling.sec.gov/). |
|                        | Use the following website to find the Form  |
|                        | ID:                                         |
|                        | [www.sec.g                                  |
|                        | ov/divisions/corpfin/forms/id.htm](http://w |
|                        | ww.sec.gov/divisions/corpfin/forms/id.htm). |
|                        | However, a paper Form ID will not be        |
|                        | accepted.                                   |
+------------------------+---------------------------------------------+
| Why do strikeouts      | This is a browser issue and only appears in |
| appear in my document  | documents viewed using the Internet         |
| on the SEC's Public    | Explorer browser. Make sure you are viewing |
| Website?               | the correct format of the document          |
|                        | submitted. The HTML filter used to display  |
|                        | filings submitted in html will interpret    |
|                        | the internal stub tag \<s\> as the html     |
|                        | strikeout code if the tag appears within    |
|                        | approximately 30 lines from the top of a    |
|                        | document. For suggestions contact Filer     |
|                        | Technical Support (202-551-8900).           |
+------------------------+---------------------------------------------+

######### EDGAR Submission Templates 

**C.1 Introduction**

This appendix lists all electronic submission types supported by the SEC
and EDGAR. See APPENDIX A, Messages Reported by EDGAR, for more
information about EDGAR electronic submission types. A submission type
may be downloaded as part of a submission types template. You can click
on the appropriate template in order to download that template. Each
template supports various submission types with similar data field
requirements. This appendix identifies the EDGAR templates you must use
in order to obtain the submission type you need. Currently there are six
templates that support the entire set of electronic submission types.

**C.2 How This Appendix is Organized**

Data fields are categorized by the following codes:

> [**Code:** **Status:**]{.underline}
>
> **1** Required
>
> **2** Required when applicable
>
> **3** At least one required (from a group of four options)
>
> **4** Optional
>
> **5** Required and to be only used for confirming copies (i.e., for
> electronic submissions which are copies of official filings made in
> paper under a hardship exemption)

These category numbers are represented in **bold** and placed before
each data field listed for each particular submission type in this
appendix.

**C.2.1 Data Fields Required for all Submission Types**

You must enter appropriate data in the following data fields in all
submission types:

> TYPE \[VALUE\]
>
> SROS \[VALUE\]
>
> FILER
>
> CIK \[VALUE\]
>
> CCC \[VALUE\]

You should mark the CONFIRMING-COPY field only if you want to submit an
electronic copy of an official filing that you previously made in paper
pursuant to a hardship exemption.

You are required to enter data in the SROS field except where noted in
the examples shown in this appendix. Although the SROS field is
generally required, note that \"None\" is an allowable value. See
Self-Regulatory Organization (SROS) for a complete listing of allowable
SROS values.

**C.2.1.1 Submission Types Found in Template 1**

  ----------------- ---------------- ----------------- -------------------
  24F-2NT           24F-2NT/A        487               AW WD

  F-1               F-1/A            F-10              F-10/A

  F-10EF            F-10POS          F-1MEF            F-2

  F-2/A             F-2D             F-2DPOS           F-2MEF

  F-3               F-3/A            F-3D              F-3DPOS

  F-3MEF            F-4              F-4 POS           F-4/A

  F-4EF             F-4EF/A          F-4MEF            F-6

  F-6 POS           F-6/A            F-6EF             F-7

  F-7 POS           F-7/A            F-8               F-8 POS

  F-8/A             F-80             F-80/A            F-80POS

  F-9               F-9 POS          F-9/A             F-9EF

  N-1               N-1/A            N-14              N-14 8C

  N-14 8C/A         N-14/A           N-14AE            N-14AE/A

  N-14MEF           N-1A             N-1A/A            N-2

  N-2/A             N-2MEF           N-3               N-3/A

  N-4               N-4/A            N-5               N-5/A

  N-6               N-6/A            POS AM            RW WD

  S-1               S-1/A            S-11              S-11/A

  S-11MEF           S-1MEF           S-2               S-2/A

  S-20              S-20/A           S-2MEF            S-3

  S-3/A             S-3D             S-3DPOS           S-3MEF

  S-4               S-4 POS          S-4/A             S-4EF

  S-4EF/A           S-4MEF           S-6               S-6/A

  S-8               S-8 POS          S-B               S-B/A

  S-BMEF            SB-1             SB-1/A            SB-1MEF

  SB-2              SB-2/A           SB-2MEF           T-3

  T-3/A             T-6              T-6/A             
  ----------------- ---------------- ----------------- -------------------

**Examples of Template 1 Submission Types Main Page Information**

**Example 1**

Submission Types

  ------------------------------------ ----------------------------------
  N-1                                  

  N-1A                                 

  N-3                                  

  N-4                                  

  N-6                                  
  ------------------------------------ ----------------------------------

  ------- -------------------- -------------------- -------------- -------------------------
  Code    Data Fields                               Value          Format

                                                                   

  1       TYPE                                      N-1A           N-1A

  1       SROS                                      NONE           Up to 4 characters

  4       SUBMISSION-CONTACT                                       

  4                            NAME                 A. Jones       Up to 30 characters

  4                            PHONE                202-555-1111   Up to 20 characters

  1       FILER                                                    

  1                            CIK                  123456         Up to 10 digits

  1                            CCC                  x21234@1       8 characters

  5                            FILE-NUMBER          333-00000      Up to 17 characters

  2       DELAYING-AMENDMENT                                       

  1       ACT                                       33 40          2 digits for each Act
                                                                   specified

  2       REFERENCES-429                            33-00000       Up to 17 characters
  ------- -------------------- -------------------- -------------- -------------------------

**Examples of Template 1 Submission Types Main Page Information**

**Example 2**

Submission Types

  ----------------------------------- -----------------------------------
  F-6EF                               

  T-3                                 
  ----------------------------------- -----------------------------------

  ------- -------------------- -------------------- -------------- -------------------------
  Code    Data Fields                               Value          Format

                                                                   

  1       TYPE                                      F-6EF          F-6EF

  1       SROS                                      AMEX           Up to 4 characters

  4       SUBMISSION-CONTACT                                       

  4                            NAME                 A. Jones       Up to 30 characters

  4                            PHONE                202-555-1111   Up to 20 characters

  1       FILER                                                    

  1                            CIK                  123456         Up to 10 digits

  1                            CCC                  x21234@1       8 characters

  5                            FILE-NUMBER          000-00000      Up to 17 characters

  4       EFFECTIVENESS-DATE                        12/12/1996     Up to 20 characters
  ------- -------------------- -------------------- -------------- -------------------------

**C.2.1.2** **Submission Types Found in Template 2**

  ----------------- ----------------- ----------------- -----------------
  144               144/A             40-17F1           40-17F1/A

  40-17F2           40-17F2/A         40-17G            40-17G/A

  40-17GCS          40-17GCS/A        40-24B2           40-24B2/A

  40-33             40-33/A           40-8B25           40-8F-2

  40-8F-2/A         425               45B-3             45B-3/A

  ANNLRPT           ANNLRPT/A         CB                CB/A

  DEF 14A           DEF 14C           DEFA14A           DEFA14C

  DEFC14A           DEFC14C           DEFM14A           DEFM14C

  DEFN14A           DEFR14A           DEFR14C           DFAN14A

  DFRN14A           DSTRBRPT          DSTRBRPT/A        F-N

  F-N/A             F-X               F-X/A             N-18F1

  N-18F1/A          N-23C-2           N-23C-2/A         N-23C3A

  N-23C3A/A         N-23C3B           N-23C3B/A         N-23C3C

  N-23C3C/A         N-27D-1           N-27D-1/A         N-54A

  N-54A/A           N-54C             N-54C/A           N-6F

  N-6F/A            N-8A              N-8A/A            N-8B-2

  N-8B-2/A          N-8B-3            N-8B-3/A          N-8B-4

  N-8B-4/A          N-8F              N-8F/A            PRE 14A

  PRE 14C           PREC14A           PREC14C           PREM14A

  PREM14C           PREN14A           PRER14A           PRER14C

  PRRN14A           PX14A6G           PX14A6N           QRTLYRPT

  QRTLYRPT/A        SC 13D            SC 13D/A          SC 13E1

  SC 13E1/A         SC 13E3           SC 13E3/A         SC13E4F

  SC13E4F/A         SC 13G            SC 13G/A          SC14D1F

  SC14D1F/A         SC 14D9           SC 14D9/A         SC14D9C

  SC14D9F           SC14D9F/A         SC 14F1           SC 14F1/A

  SC TO-C           SC TO-I           SC TO-I/A         SC TO-T

  SC TO-T/A         SUPPL             U-12-IA           U-12-IA/A

  U-12-IB           U-12-IB/A         U-13E-1           U-13E-1/A

  U-57              U-57/A            U-7D              U-7D/A
  ----------------- ----------------- ----------------- -----------------

**Examples of Template 2 Submission Types Main Page Information**

**Example 1**

Submission Types

  --------------------------------- -------------------------------------
  U-13E-1                           

  U-13E-1/A                         
  --------------------------------- -------------------------------------

  ---------- -------------------- -------------------- -------------- -------------------------
  **Code**   **Data Fields**                           **Value**      **Format**

                                                                      

  **1**      TYPE                                      U- 13E1/A      See List Above

  **1**      SROS                                      AMEX           Up to 4 characters

  **4**      SUBMISSION-CONTACT                                       

  **4**                           NAME                 A. Jones       Up to 30 characters

  **4**                           PHONE                202-555-1111   Up to 20 characters

  **1**      FILER                                                    

  **1**                           CIK                  123456         Up to 10 digits

  **1**                           CCC                  x21234@1       8 characters

  **1**      SUBJECT-COMPANY                                          

  **1**                           NAME                 ABC COMPANY    Up to 150 characters

  **1**                           CIK                  654321         Up to 10 digits

  **1**                           IRS-NUMBER           22-7777777     9 digits + hyphen

  **5**                           FILE-NUMBER          333-00000      Up to 17 characters
  ---------- -------------------- -------------------- -------------- -------------------------

**Examples of Template 2 Submission Types Page 1 Information**

**Example 2**

Submission Types

  ----------------------------------- -----------------------------------
  SC TO-I                             

  SC TO-I/A                           

  SC TO-T                             

  SC TO-T/A                           
  ----------------------------------- -----------------------------------

  ------- -------------------- ------------------- ------------------- --------------------
  Code    Data Fields                              Value               Format

                                                                       

  1       TYPE                                     SC TO-T             See List Above

  1       SROS                                     AMEX                Up to 4 characters

  4       SUBMISSION-CONTACT                                           

  4                            NAME                A. Jones            Up to 30 characters

  4                            PHONE               202-555-1111        Up to 20 characters

  1       FILER                                                        

  1                            CIK                 123456              Up to 10 digits

  1                            CCC                 x21234@1            8 characters

  1       SUBJECT-COMPANY                                              

  1                            NAME                ABC COMPANY         Up to 150 characters

  1                            CIK                 654321              Up to 10 digits

  1                            IRS-NUMBER          22-7777777          9 digits + hyphen

  5                            FILE-NUMBER         000-00000           Up to 17 characters

  2       GROUP-MEMBERS                                                Up to 60 characters
  ------- -------------------- ------------------- ------------------- --------------------

**C.2.1.3 Submission Types Found in Template 3**

  ----------------- ----------------- ----------------- -----------------
  10-12B            10-12B/A          10-12G            10-12G/A

  10-D              10-D/A            10-K              10-K/A

  10KSB             10KSB/A           10-KT             10-KT/A

  10-Q              10-Q/A            10QSB             10QSB/A

  10-QT             10-QT/A           10SB12B           10SB12B/A

  10SB12G           10SB12G/A         11-K              11-K/A

  11-KT             11-KT/A           13F-HR            13F-HR/A

  13F-NT            13F-NT/A          15-12B            15-12B/A

  15-12G            15-12G/A          15-15D            15-15D/A

  18-12B            18-12B/A          18-12G            18-12G/A

  18-K              18-K/A            20-F              20-F/A

  20FR12B           20FR12B/A         20FR12G           20FR12G/A

  25                25/A              305B2             305B2/A

  35-APP            35-APP/A          35-CERT           35-CERT/A

  40-F              40-F/A            40FR12B           40FR12B/A

  40FR12G           40FR12G/A         424A              424B1

  424B2             424B3             424B4             424B5

  424B7             485APOS           485BPOS           485BXT

  486APOS           486BPOS           497               497AD

  497H2             497J              497K1             497K2

  497K3A            497K3B            6-K               6-K/A

  8-A12B            8-A12B/A          8-A12G            8-A12G/A

  8-K               8-K/A             8-K12B            8-K12B/A

  8-K12G3           8-K12G3/A         8-K15D5           8-K15D5/A

  ARS               ARS/A             AW                DEL AM

  N-30B-2           N-30D             N-30D/A           N-CSR

  N-CSR/A           N-CSRS            N-CSRS/A          N-PX

  N-PX/A            N-Q               N-Q/A             NSAR-A

  NSAR-A/A          NSAR-AT           NSAR-AT/A         NSAR-B

  NSAR-B/A          NSAR-BT           NSAR-BT/A         NSAR-U

  NSAR-U/A          NT 10-D           NT 10-D/A         NT 10-K

  NT 10-K/A         NT 10-Q           NT 10-Q/A         NT 11-K

  NT 11-K/A         NT 15D2           NT 15D2/A         NT 20-F

  NT 20-F/A         NT-NCSR           NT-NCSR/A         NT-NSAR

  NT-NSAR/A         POS 8C            POS AMC           POS AMI

  POS EX            POS462B           SP 15D2           SP 15D2/A

  U-1               U-1/A             U-13-1            U-13-1/A

  U-13-60           U-13-60/A         U-33-S            U-33-S/A

  U-3A-2            U-3A-2/A          U-3A3-1           U-3A3-1/A

  U5A               U5A/A             U5B               U5B/A

  U5S               U5S/A             U-6B-2            U-6B-2/A

  U-9C-3            U-9C-3/A          UNDER             UNDER/A

  U-R-1             U-R-1/A                             
  ----------------- ----------------- ----------------- -----------------

**Examples of Template 3 Submission Types Main Page Information**

**Example 1**

Submission Types

  ------------------------------------------ ----------------------------
  10-12B                                     

  10-12G                                     

  10SB12B                                    

  10SB12G                                    

  18-12B                                     

  18-12G                                     

  20FR12B                                    

  35-APP                                     

  8-A12B                                     

  8-A12G                                     

  U-1                                        

  U-13-1                                     

  U-3A3-1                                    

  U-3A3-1/A                                  
  ------------------------------------------ ----------------------------

  ------ -------------------- ------------------- -------------------- --------------------
  Code   Data Fields                              Value                Format

                                                                       

  1      TYPE                                     8-A12B               See List Above

  1      SROS                                     AMEX                 Up to 4 characters

  4      SUBMISSION-CONTACT                                            

  4                           NAME                A. Jones             Up to 30 characters

  4                           PHONE               202-555-1111         Up to 20 characters

  1      FILER                                                         

  1                           CIK                 123456               Up to 10 digits

  1                           CCC                 x21234@1             8 characters

  5                           FILE-NUMBER         000-00000            Up to 17 characters
  ------ -------------------- ------------------- -------------------- --------------------

**Examples of Template 3 Submission Types Main Page Information**

**Example 2**

Submission Types

  ----------------------------------- -----------------------------------
  10-KT                               

  10-KT/A                             

  10-QT                               

  10-QT/A                             

  11-KT                               

  11-KT/A                             
  ----------------------------------- -----------------------------------

  ------- -------------------- ------------------- -------------------- --------------------
  Code    Data Fields                              Value                Format

                                                                        

  1       TYPE                                     10-KT                See List Above

  1       SROS                                     AMEX                 Up to 4 characters

  4       SUBMISSION-CONTACT                                            

  4                            NAME                A. Jones             Up to 30 characters

  4                            PHONE               202-555-1111         Up to 20 characters

  1       FILER                                                         

  1                            CIK                 123456               Up to 10 digits

  1                            CCC                 x21234@1             8 characters

  1                            FILE-NUMBER         333-00000            Up to 17 characters

  1       PERIOD                                   12/12/1996           Up to 20 characters

                                                                        See Chapter 3 for
                                                                        format.
  ------- -------------------- ------------------- -------------------- --------------------

**C.2.1.4 Example of Template 4 Submission Types**

**Page 1 Information**

**Example 1**

Submission Types

  ------------------------------------- ---------------------------------
  CORRESP                               

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

  ------ -------------------- -------------------- -------------------- --------------------
  Code   Data Fields                               Value                Format

                                                                        

  1      TYPE                                      CORRESP              See List Above

  4      SUBMISSION-CONTACT                                             

  4                           NAME                 A. Jones             Up to 30 characters

  4                           PHONE                202-555-1111         Up to 20 characters

  1      FILER                                                          

  1                           CIK                  1234567890           Up to 10 digits

  1                           CCC                  x21234@1             8 characters
  ------ -------------------- -------------------- -------------------- --------------------

**C.2.1.5 Example of Template 5 Submission Types**

**Page 1 Information**

**Example 1**

Submission Types

  ------------------------------------- ---------------------------------
  MODULE                                

  SEGMENT                               
  ------------------------------------- ---------------------------------

  ------ -------------------- -------------------- -------------------- --------------------
  Code   Data Fields                               Value                Format

                                                                        

  1      TYPE                                      Module               See List Above

  4      SUBMISSION-CONTACT                                             

  4                           NAME                 A. Jones             Up to 30 characters

  4                           PHONE                202-555-1111         Up to 20 characters

  1      FILER                                                          

  1                           CIK                  1234567890           Up to 10 digits

  1                           CCC                  x21234@1             8 characters
  ------ -------------------- -------------------- -------------------- --------------------

**C.2.1.6 Template 6 BULK Submission Type**

**Main Page Information**

Bulk submissions are prepared regular submission types (Templates 1-5)
that are grouped together for ease of transmission. Once transmission is
completed, the submissions are separated and processed in the same way
as single submissions.

After accessing the Bulk Submission Template, continue through the
dialogue boxes to add the desired submissions to the template. The
template displays the names of all added filenames and the document
count. A field is also provided for additional description information
(if desired) for each submission. Once added, items in the template can
be viewed and or deleted from the template. After completion, the Bulk
Submission Template can be transmitted in the same way as single
submissions.

For more information on Bulk submissions see Chapter 5.

**C.2.1.7 Submission Template Attached Documents List Page Information**

The Attached Documents List page allows ASCII text, HTML, PDF, XML,
JPEG, and GIF documents to be attached, deleted, and viewed within the
submission template.

On the Attached Documents List page there are five fields:

  ------------- ----------------------------------------------------------
  File Name     Document\'s filename automatically appears when a document
                is enclosed.

  Type          Choose the document type: Cover, Correspondence, Graphic,
                EU-1, and EX.

  Description   Enter a brief description up to thirty (30) characters in
                length.

  Validation?   When you select this box, EDGARLink validates the document
                after the \[Doc Validation\] button is clicked.

  Document      Automatically displays the number of documents attached to
  Count\*       your submission.
  ------------- ----------------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Notifications\]

-   \[Fee Offsets\]\*\*

-   \[Module/Segment\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There are six subdocument buttons:

-   \[Add Document\]

-   \[Delete Document\]

-   \[View Document\]

-   \[Move Doc Down\]

-   \[Move Doc Up\]

-   \[Doc Validation\]

There is also the Save icon that saves your entire submission.

For more information on submission documents, see Chapter 5.

\*Read-only information is automatically entered.

\*\*Available for fee bearing submissions only.

**C.2.1.8 Submission Template Notification Page Information**

EDGARLink allows you to notify as many people as necessary of the status
of your EDGAR submission. For information on changing your main
notification address or downloading a Requested Return Copy, see Chapter
6.

**Note:** To download a complete copy of your filing you must select
Return Copy on the Main Page of the Submission Template.

The Notification Information page has one field:

  ------------------ ----------------------------------------------------
  Internet           Enter the Internet e-mail addresses in the standard
  Notification       Internet format.
  Address            

  The \[Add\] button Inserts additional e-mail address lines. Do not try
                     to enter more than one e-mail address in each of the
                     Internet Notification Address fields.

  Notify via Filing  Keeps EDGAR from e-mailing your submission status to
  Website Only?      anyone, and notification will be available through
                     the EDGAR Filing Website only.
  ------------------ ----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Fee Offsets\]\*\*

-   \[Module/Segment\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There is also the Save icon that saves your entire submission.

For more information on notification, see Chapter 5.

\*\*Available for fee bearing submissions only.

**C.2.1.9 Submission Template Attach Module/Segment Page Information**

The Referenced Module/Segment List page is only used for referencing
Type 2 modules or segments that have already been created, validated,
and transmitted to EDGAR. There are five fields on this page:

  ----------------- -----------------------------------------------------
  M/S               Select M for module or S for segment.

  Module/Segment    Enter the correct module or segment name.
  Name              

  CIK               Enter the CIK of the filer whose module you are
                    using.

  CCC               Enter the CCC of the filer whose module you are
                    using.

  Type              Select the type of Type 2 module/segment you are
                    attaching.

  \[Add Module/     Adds more module or segment lines.
  Segment           
  Reference\]       
  ----------------- -----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Fee Offsets\]\*\*

-   \[Notifications\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There is also the Save icon that saves your entire submission.

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

For more information on modules and segments, see Chapter 5.

\*\*Available for fee bearing submissions only.

**C.2.1.10 Submission Template Attach Fee Offsets Page Information**

The Attach Fee Offsets page is used for entering previously filed fee
bearing submission information and offset fee amounts. There are six
fields on this page:

  ----------------- -----------------------------------------------------
  CIK               Enter the CIK of the filer whose module you are
                    using.

  Form Type         Enter the form type of the previous filing.

  File Number       Enter the file number of the previous filing.

  Offset Filing     Enter the filing date of the previous filing.
  Date              

  Amount            Enter the amount applicable to the current
                    submission.

  Fee Offset        Enter the total amount of all previous filings.
  Total\*           

  \[Add Fee Offset  Inserts additional fee offset lines.
  Line\]            
  ----------------- -----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Notifications\]

-   \[Module/Segment\]

-   \[Help\]

-   \[Offerings/Fees\]\*\*

There is also the Save icon that saves your entire submission.

\*EDGARLink automatically enters read-only information.

\*\*Available for fee bearing submissions only.

**C.2.1.11 Submission Template Attach Fee and Offering Page
Information**

The Attach Fee and Offering page allows you to enter the submission
offering data and uses the latest SEC rate information downloaded from
the EDGAR Filing Website.

  ----------------- -----------------------------------------------------
  Payor CIK         Third party paying CIK.

  Payor CCC         Third party paying CCC.

  Payment Method    Method of fee payment: Fedwire/Lockbox.

  Fee Paid          Amount paid.

  Total offering\*  Total submission offering.

  Fee rate as of\*  SEC fee rate.

  Total fee\*       Total fee amount due.

  Total offset from Offset total amount from the Fee Offset page.
  Fee Offset Page\* 

  Fee due\*         Total fee amount due.

  Security Type     Type of security being offered.

  Amount Being      Total number of units being registered.
  Registered        

  Proposed maximum  Maximum amount to pay per unit.
  offering price    
  per unit          

  Proposed maximum  Maximum amount of total offering.
  aggregate         
  offering price    

  \[Add Offering    Adds additional offering lines.
  Entry\]           
  ----------------- -----------------------------------------------------

There are six EDGARLink page buttons that bring up the corresponding
page:

-   \[Main Page\]

-   \[Documents\]

-   \[Notifications\]

-   \[Module/Segment\]

-   \[Help\]

-   \[Fee Offsets\]\*\*

There is also the Save icon button that saves your entire submission.

\*Read-only information is automatically entered.

\*\*Available for fee bearing submissions only.

######### Paper Forms

To obtain additional paper forms for electronic filing, call the SEC\'s
Filer Support staff at (202) 551-8900, or the Publications Branch at
(202) 551-4040. You can also download electronic copies of EDGAR-related
forms from the SEC's Public Website.

**Note:** Blank pages in this section are for paper form continuity,
only.

  --------- ---------------------------------------------------------------
  SEC 2082  **Potential persons who are to respond to the collection of
  (02-02)   information contained in this form are not required to respond
            unless the form displays a currently valid OMB control
            number.**

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

  -----------------------------------------------------------------------
  OMB APPROVAL

  OMB Number: 3235-0327

  Expires: January 31, 2005

  Estimated average burden hours per response. . . 0.10
  -----------------------------------------------------------------------

**UNITED STATES\
Securities and Exchange Commission\
Washington, D. C. 20549**

**FORM SE**

**FORM FOR SUBMISSION OF PAPER FORMAT EXHIBITS BY ELECTRONIC FILERS**

  ----------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------
  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\                                                                             \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
  Exact name of registrant as specified in charter                                                                                                            Registrant CIK Number

  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\                                                                             \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
  Electronic report, schedule or registration statement of which the documents are a part (give period of report)                                             SEC file number, if available

  \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\   
  Name of Person Filing the Document (If other than the Registrant)                                                                                           
  ----------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------

**SIGNATURES**

*Filings Made By the Registrant:*

The Registrant has duly caused this form to be signed on its behalf by
the undersigned, thereunto duly authorized, in the City of
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, State of
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,
20\_\_\_\_\_.

  ----------- ----------- ---------------------------------------------------------------------------------------------------------
                          \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                          (Registrant)

              By:         \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                          (Name and Title)
  ----------- ----------- ---------------------------------------------------------------------------------------------------------

*Filings Made by Person Other Than the Registrant:*

After reasonable inquiry and to the best of my knowledge and belief, I
certify on \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, 20\_\_\_\_\_,
that the information set forth in this statement is true and complete.

  ----------- ------------- ---------------------------------------------------------------------------------------------------------
                            \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                        By: (Name)

                            \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\
                            (Title)
  ----------- ------------- ---------------------------------------------------------------------------------------------------------

GENERAL INSTRUCTIONS TO FORM SE

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

  **I.**    **Use of Form                                                                            
            SE**                                                                                     

                                                                                                     

            A.              This form shall be used by an electronic filer for the submission of any 
                            required paper format exhibit pursuant to the Securities Act of 1933,    
                            the Securities Exchange Act of 1934, the Public Utility Holding Company  
                            Act of 1935, the Trust Indenture Act of 1939, or the Investment Company  
                            Act of 1940, [provided]{.underline} [that]{.underline} submission of     
                            such exhibit in paper format is permitted pursuant to [Rule              
                            201](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#temporary) or 
                            [Rule                                                                    
                            202](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#continuing)   
                            of Regulation S-T (§§232.201 and 232.202 of this chapter). It also may   
                            be used for the submission of any other paper format document permitted  
                            by [Rule                                                                 
                            311](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#documents) of 
                            Regulation S-T (§232.311 of this chapter).                               

            B.              Attention is directed to the General Rules and Regulations under the     
                            Securities Act of 1933, the Securities Exchange Act of 1934, the Trust   
                            Indenture Act of 1939, the Public Utility Holding Company Act of 1935    
                            and the Investment Company Act of 1940. Requirements applicable to       
                            electronic submission are set forth in [Regulation                       
                            S-T](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm) (Part 232 of 
                            this chapter) and the [EDGAR Filer                                       
                            Manual.](http://www.sec.gov/info/edgar/filermanual.htm)                  

                                                                                                     

  **II.**   **Preparation                                                                            
            and Filing of                                                                            
            the Form**                                                                               

                                                                                                     

            A.              Four complete copies of the Form SE and three complete copies of         
                            exhibits filed thereunder shall be submitted in paper format.            

            B.              The Form SE shall be submitted in the following manner:                  

                            1\.                                                                      If the subject of a temporary hardship exemption is an exhibit only,
                                                                                                     the exhibit shall be filed under cover of this form no later than one
                                                                                                     business day after the date on which the exhibit was to be filed
                                                                                                     electronically.

                            2\.                                                                      An exhibit filed pursuant to a continuing hardship exemption, or any
                                                                                                     other document filed in paper under cover of Form SE (other than an
                                                                                                     exhibit filed pursuant to a temporary hardship exemption), as allowed
                                                                                                     by [Rule
                                                                                                     311](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#documents)
                                                                                                     of Regulation S-T, may be filed up to six business days prior to, or on
                                                                                                     the date of filing of, the electronic format document to which it
                                                                                                     relates but shall not be filed after such filing date. If a paper
                                                                                                     document is submitted in this manner, requirements that the document be
                                                                                                     filed with, provided with or accompany the electronic filing shall be
                                                                                                     satisfied. Any requirements as to delivery or furnishing the
                                                                                                     information to persons other than the Commission shall not be affected
                                                                                                     by this Instruction.

            C.              The registrant, or person other than the registrant, shall identify the  
                            documents being filed. Attach any paper format exhibit and an exhibit    
                            index as required by [Item                                               
                            601](http://www.sec.gov/divisions/corpfin/forms/regsk.htm#bits) of       
                            Regulation S-K (§229.601 of this chapter).                               

            D.              One copy of the form shall be manually signed by each person on whose    
                            behalf the form is submitted or by an authorized representative. If the  
                            form is signed by the authorized representative of a person (other than  
                            an executive officer or general partner), evidence of the authority of   
                            the representative to sign on behalf of such person shall be filed with  
                            the form, provided, however, that a power of attorney for this purpose   
                            that is already on file with the Commission may be incorporated by       
                            reference.                                                               

            E.              If the form is submitted in connection with a temporary hardship         
                            exemption, signatures may be in typed form rather than manual format.    
  --------- --------------- ------------------------------------------------------------------------ -----------------------------------------------------------------------

*http://www.sec.gov/divisions/corpfin/forms/se.htm\
Last update: 02/11/2002*

  --------- ---------------------------------------------------------------
  SEC 2348  **Potential persons who are to respond to the collection of
  (02-02)   information contained in this form are not required to respond
            unless the form displays a currently valid OMB control
            number.**

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

  -----------------------------------------------------------------------
  OMB APPROVAL

  OMB Number: 3235-0425

  Expires: January 31, 2005

  Estimated average burden hours per response: 0.33
  -----------------------------------------------------------------------

**United States\
Securities and Exchange Commission\
Washington, D.C. 20549**

**FORM TH\
NOTIFICATION OF RELIANCE ON\
TEMPORARY HARDSHIP EXEMPTION**

+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\                  | \_\_\_\_\_\_\_\                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ | _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ | _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |   |
| Report, schedule or registration | SEC file number, if available    |   |
| statement\                       |                                  |   |
| to which the hardship exemption  |                                  |   |
| relates\                         |                                  |   |
| (give period of report if        |                                  |   |
| applicable)                      |                                  |   |
+----------------------------------+----------------------------------+---+
| \                                |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Name of Person Filing the        |                                  |   |
| Document\                        |                                  |   |
| (If Other than the Registrant)   |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part I --- Registrant          |                                  |   |
| Information**                    |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Full Name of Registrant          |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Address of Principal Executive   |                                  |   |
| Office                           |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Street and Number                |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| City, State and Zip Code         |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part II --- Information        |                                  |   |
| Relating to the Hardship**       |                                  |   |
+----------------------------------+----------------------------------+---+
| **Furnish the following          |                                  |   |
| information:**                   |                                  |   |
|                                  |                                  |   |
| 1.  A description of the nature  |                                  |   |
|     and extent of the temporary  |                                  |   |
|     technical difficulties       |                                  |   |
|     experienced by the           |                                  |   |
|     electronic filer in          |                                  |   |
|     attempting to submit the     |                                  |   |
|     document in electronic       |                                  |   |
|     format.                      |                                  |   |
|                                  |                                  |   |
| 2.  A description of the extent  |                                  |   |
|     to which the electronic      |                                  |   |
|     filer has successfully       |                                  |   |
|     submitted documents          |                                  |   |
|     previously in electronic     |                                  |   |
|     format with the same         |                                  |   |
|     hardware and software, in    |                                  |   |
|     test or required filings.    |                                  |   |
|                                  |                                  |   |
| 3.  A description of the burden  |                                  |   |
|     and expense involved to      |                                  |   |
|     employ alternative means to  |                                  |   |
|     submit the electronic        |                                  |   |
|     submission in a timely       |                                  |   |
|     manner.                      |                                  |   |
|                                  |                                  |   |
| Any other reasons why an         |                                  |   |
| exemption is warranted.          |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part III --- Representation of |                                  |   |
| Intent to Submit Confirming      |                                  |   |
| Electronic Copy**                |                                  |   |
+----------------------------------+----------------------------------+---+
| The registrant shall include a   |                                  |   |
| representation that a confirming |                                  |   |
| electronic copy of the document  |                                  |   |
| filed in paper will be filed in  |                                  |   |
| accordance with [Rule            |                                  |   |
| 201(b)](                         |                                  |   |
| http://www.sec.gov/divisions/cor |                                  |   |
| pfin/forms/regs-t.htm#temporary) |                                  |   |
| of Regulation S-T (§232.201(b)). |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part IV --- Contact Person**   |                                  |   |
+----------------------------------+----------------------------------+---+
| Name and telephone number of     |                                  |   |
| person to contact in regard to   |                                  |   |
| this notification;               |                                  |   |
|                                  |                                  |   |
|   ---------------------          |                                  |   |
| -------------------------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| -------------------------------- |                                  |   |
|   \_\_\_\_\_\_\_\_\_\            |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\   (\_\_\_\_\_\_ |                                  |   |
| \_\_\_\_\_\_\_)\   \_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
|   Name                           |                                  |   |
|                                  |                                  |   |
|                    Area Code     |                                  |   |
|                    Telephone No. |                                  |   |
|                                  |                                  |   |
|   ---------------------          |                                  |   |
| -------------------------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| ---------------- --------------- |                                  |   |
| -------------------------------- |                                  |   |
+----------------------------------+----------------------------------+---+
| **Part V --- Signatures**        |                                  |   |
+----------------------------------+----------------------------------+---+
| \_\_\_\_\_\_\_\_\_\_\_\_\        |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ |                                  |   |
| Name of registrant as appears in |                                  |   |
| charter:                         |                                  |   |
|                                  |                                  |   |
| has caused this notification to  |                                  |   |
| be signed on its behalf by the   |                                  |   |
| undersigned, being duly          |                                  |   |
| authorized:                      |                                  |   |
|                                  |                                  |   |
| Date:                            |                                  |   |
| \_\_\_\_\_\_\_\_\_               |                                  |   |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                                  |   |
|       By:                        |                                  |   |
| \_\_\_\_\_\_\_                   |                                  |   |
| \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                                  |   |
|                                  |                                  |   |
| ***Instruction:*** This form may |                                  |   |
| be signed by an executive        |                                  |   |
| officer of the registrant or by  |                                  |   |
| any other duly authorized        |                                  |   |
| representative. Signatures may   |                                  |   |
| be in typed form rather than in  |                                  |   |
| manual format.                   |                                  |   |
+----------------------------------+----------------------------------+---+

**GENERAL INSTRUCTIONS**

1.  [Rule
    201(a)](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#temporary)
    of Regulation S-T requires electronic filers relying on a temporary
    hardship exemption to file this form in addition to filing a paper
    copy of a document otherwise required to be filed in electronic
    format.

2.  Four signed copies of this form shall accompany the paper format
    document and shall be filed within one business day after the date
    upon which the document filed in paper originally was to be filed
    electronically.

3.  Signatures to the paper format document being filed pursuant to the
    exemption may be in typed form rather than manual format. *See*
    [Rule
    302](http://www.sec.gov/divisions/corpfin/forms/regs-t.htm#signatures)
    of Regulation S-T (§232.302 of this chapter). All other requirements
    relating to paper format filings, including number of copies to be
    filed, shall be satisfied.

*http://www.sec.gov/divisions/corpfin/forms/th.htm\
Last update: 02/11/2002*

######### Automated Conformance Rules for Template Fields

Values for some EDGAR data fields must be presented in a specific
\"conformed\" format. These values are listed within this section:

1.  8-K Items

2.  Fee Payment Method

3.  Self Regulatory Organizations (SROS)

4.  Submission and/or Document Type

5.  Relationship

6.  Period

```{=html}
<!-- -->
```
1.  8-K Items

The various Form 8-K submissions require reporting of one or more
specific events by specifying the Item Number for each reportable event.
Table E-21: Form 8-K Item Numbers for Reportable Events, specifies the
Item numbers to use for the reportable events.

Form 8-K submissions prior to August 23, 2004, used a different
numbering scheme for the reportable events. Query commands for 8-K Items
require both the new item number and the old number to be specified when
searching for 8-K items reported before and after August 23, 2004. Table
E-21 specifies both the new and old item numbers. The table is divided
into sections of related reportable events.

Table E‑21: Form 8-K Item Numbers for Reportable Events

  ----------------------------------------------------------------------------
  **Item   Event Title                       **Item No.  **Event Title - Prior
  No.**                                      Prior to    to 8/23/04**
                                             8/23/04**   
  -------- --------------------------------- ----------- ---------------------
           **Section 1 - Registrant\'s                   
           Business and Operations**                     

  1.01     Entry into a Material Definitive               
           Agreement                                     

  1.02     Termination of a Material                      
           Definitive Agreement                          

  1.03     Bankruptcy or Receivership        3           Bankruptcy or
                                                         Receivership

           **Section 2 - Financial                       
           Information**                                 

  2.01     Completion of Acquisition or      2           Acquisition or
           Disposition of Assets                         Disposition of Assets

  2.02     Results of Operations and         12          Results of Operations
           Financial Condition                           and Financial
                                                         Condition

  2.03     Creation of a Direct Financial                 
           Obligation or an Obligation under             
           an Off-Balance Sheet Arrangement              
           of a Registrant                               

  2.04     Triggering Events That Accelerate              
           or Increase a Direct Financial                
           Obligation under an Off-Balance               
           Sheet Arrangement                             

  2.05     Cost Associated with Exit or                   
           Disposal Activities                           

  2.06     Material Impairments                           

           **Section 3 - Securities and                  
           Trading Markets**                             

  3.01     Notice of Delisting or Failure to              
           Satisfy a Continued Listing Rule              
           or Standard; Transfer of Listing              

  3.02     Unregistered Sales of Equity                   
           Securities                                    

  3.03     Material Modifications to Rights               
           of Security Holders                           

           **Section 4 - Matters Related to              
           Accountants and Financial                     
           Statements**                                  

  4.01     Changes in Registrant's           4           Changes in
           Certifying Accountant                         Registrant's
                                                         Certifying Accountant

  4.02     Non-Reliance on Previously Issued              
           Financial Statements or a Related             
           Audit Report or Completed Interim             
           Review                                        

           **Section 5 - Corporate                       
           Governance and Management**                   

  5.01     Changes in Control of Registrant  1           Changes in Control of
                                                         Registrant

  5.02     Departure of Directors or         6           Resignations of
           Principal Officers; Election of               Registrant\'s
           Directors; Appointment of                     Directors
           Principal Officers                            

  5.03     Amendments to Articles of         8           Change in Fiscal Year
           Incorporation or Bylaws; Change               
           in Fiscal Year                                

  5.04     Temporary Suspension of Trading   11          Temporary Suspension
           Under Registrant\'s Employee                  of Trading Under
           Benefit Plans                                 Registrant\'s
                                                         Employee Benefit
                                                         Plans

  5.05     Amendments to the Registrant's    10          Amendments to the
           Code of Ethics, or Waiver of a                Registrant's Code of
           Provision of the Code of Ethics               Ethics

           **Section 6 - Asset-Backed                    
           Securities**                                  

  6.01     ABS Informational and                         
           Computational Material                        

  6.02     Change of Servicer or Trustee                 

  6.03     Change in Credit Enhancement or               
           Other External Support                        

  6.04     Failure to Make a Required                    
           Distribution                                  

  6.05     Securities Act Updating                       
           Disclosure                                    

           **Section 7 - Regulation FD**                 

  7.01     Regulation FD Disclosure          9           Sales of equity
                                                         securities pursuant
                                                         to Regulation S

           **Section 8 - Other Events**                  

  8.01     Other Events                      5           Other Events

           **Section 9 - Financial                       
           Statements and Exhibits**                     

  9.01     Financial Statements and Exhibits 7           Financial Statements
                                                         and Exhibits

                                                         

  (none)   (not on list)                     13          Receipt of an
                                                         Attorney\'s Written
                                                         Notice Pursuant to 17
                                                         CFR 205.3(d)
  ----------------------------------------------------------------------------

2.  Fee Payment Method

FEE PAYMENT METHOD \-- Values acceptable with the METHOD data
field[GlossDATAFIELD]{.underline}.

LOCKBOX[GlossLOCKBOX]{.underline} FEDWIRE

3.  Self-Regulatory Organization (SROS)

SELF-REGULATORY ORGANIZATIONS \-- Values acceptable with the
SROSGlossSROs data field[GlossDATAFIELD]{.underline}.

  -------------------------------------------------------------------------
  ORGANIZATION                                            VALUEGlossVALUE
  ------------------------------------------------------- -----------------
  American Stock Exchange                                 AMEX

  Boston Stock Exchange                                   BSE

  Chicago Board Options Exchange                          CBOE

  Chicago Stock Exchange                                  CHX

  International Stock Exchange                            ISE

  National Association of Securities Dealers              NASD

  National Stock Exchange                                 NSX

  New York Stock Exchange                                 NYSE

  Pacific Exchange, Inc.                                  PCX

  Philadelphia Stock Exchange                             PHLX

  Not Applicable                                          NONE
  -------------------------------------------------------------------------

4.  Submission and/or Document Types

SUBMISSIONGlossSUBMISSION AND/OR DOCUMENTGlossDOCUMENT TYPES \-- Values
acceptable with the TYPE data fieldGlossDATAFIELD.

1\. The following SUBMISSION TYPE data field values are acceptable:

  ----------------------------------------- ------------------------------------
  DESCRIPTION                               VALUEGlossVALUE

  EDGARGlossEDGAR name of required          (All submission types listed in
  submission                                Chapter 3 and APPENDIX C)

  Correspondence                            CORRESP
  SubmissionGlossCORRESPONDENCESUBMISSION   
  (Template 4)                              

  Modular SubmissionGlossMODULARSUBMISSION  MODULE
  (Template 5)                              

  Segment Submission (Template 5)           SEGMENT
  ----------------------------------------- ------------------------------------

2\. The following DOCUMENT TYPEGlossDOCUMENT TYPE data field values are
acceptable:

  -----------------------------------------------------------------------
  DESCRIPTION                          VALUE
  ------------------------------------ ----------------------------------
  Cover letter                         COVER

  Correspondence document              CORRESP

  NASAA document                       EU-1

  Type 1 Module or Segment document    TYPE 1

  Name of submission type you must     (All submission types listed in
  file                                 Chapter 3 and APPENDIX C)

  Exhibits under Regulations S-K for   See examples of Document Type
  Investment Companies                 Values for Investment Company
                                       Exhibits for Certain Forms
                                       following these tables.
  -----------------------------------------------------------------------

3\. The following DOCUMENT TYPEGlossDOCUMENT TYPE data field values are
acceptable for exhibits under Regulations S-K and Regulations S-B. See
examples of Document Type Values for Investment Company Exhibits for
Certain Forms following this table. The Document Type Values for the
XBRL Voluntary Financial Reporting Program on the EDGAR System is also
shown following the examples for Investment Company Exhibits.

  -------------------------------------------------------------------------
  **Regulation S-K (229.601)     **Regulation S-B (228.601)     **VALUE**
  DESCRIPTION**                  DESCRIPTION**                  
  ------------------------------ ------------------------------ -----------
  \(1\) Underwriting agreement   \(1\) Underwriting agreement   EX-1

  \(2\) Plan of acquisition,     \(2\) Plan of purchase, sale,  EX-2
  reorganization, arrangement,   reorganization, arrangement,   
  liquidation or succession      liquidation or succession      

  \(3\) (i) Articles of          \(3\) (i) Articles of          EX-3.(i)
  incorporation                  Incorporation                  

  \(ii\) Bylaws                  \(ii\) Bylaws                  EX-3.(ii)

  \(4\) Instruments defining the \(4\) Instruments defining the EX-4
  rights of security holders,    rights of security holders,    
  including indentures           including indentures           

  \(5\) Opinion re legality      \(5\) Opinion on legality      EX-5

  \(6\) \[Reserved\]             \(6\) No exhibit required      

  \(7\) Correspondence from an   \(7\) Correspondence from an   EX-7
  independent accountant         independent accountant         
  regarding non-reliance on a    regarding non-reliance upon a  
  previously issued audit report previously issued audit report 
  or completed interim review    or completed interim review    

  \(8\) Opinion re tax matters   \(8\) Opinion on tax matters   EX-8

  \(9\) Voting trust agreement   \(9\) Voting trust agreement   EX-9
                                 and amendments                 

  \(10\) Material contracts      \(10\) Material contracts      EX-10

  \(11\) Statement re            \(11\) Statement re:           EX-11
  computation of per share       computation of per share       
  earnings                       earnings                       

  \(12\) Statements re           \(12\) No exhibit required     EX-12
  computation of ratios                                         

  \(13\) Annual report to        \(13\) Annual report to        EX-13
  security holders, Form 10-Q    security holders for the last  
  and 10-QSB, or quarterly       fiscal year, Form 10-Q or      
  report to security holders1    10-QSB or quarterly report to  
                                 security holders1              

  \(14\) Code of Ethics          \(14\) Code of ethics          EX-14

  \(15\) Letter re unaudited     \(15\) Letter on unaudited     EX-15
  interim financial information  interim financial information  

  \(16\) Letter re change in     \(16\) Letter on change in     EX-16
  certifying accountant4         certifying accountant4         

  \(17\) Correspondence on       \(17\) Letter on departure of  EX-17
  departure of director          director                       

  \(18\) Letter re change in     \(18\) Letter on change in     EX-18
  accounting principles          accounting principles          

  \(19\) Report furnished to     \(19\) Reports furnished to    EX-19
  security holders               security holders               

  \(20\) Other documents or      \(20\) Other documents or      EX-20
  statements to security holders statements to security holders 
                                 or any document incorporated   
                                 by reference                   

  \(21\) Subsidiaries of the     \(21\) Subsidiaries of the     EX-21
  registrant                     small business issuer          

  \(22\) Published report        \(22\) Published report        EX-22
  regarding matters submitted to regarding matters submitted to 
  vote of security holders       vote of security holders       

  \(23\) Consents of experts and \(23\) Consents of experts and EX-23
  counsel                        counsel                        

  \(24\) Power of attorney       \(24\) Power of attorney       EX-24

  \(25\) Statement of            \(25\) Statement of            EX-25
  eligibility of trustee         eligibility of trustee         

  \(26\) Invitations for         \(26\) Invitations for         EX-26
  competitive bids               competitive bids               

  \(27\) through (30)            \(27\) through (30)            
  \[Reserved\]                   \[Reserved\]                   

  \(31\) Rule                    \(31\) Rule                    EX-31
  13a-14(a)/15d-14(a)            13a-14(a)/15d-14(a)            
  Certifications                 Certifications                 

  \(32\) Section 1350            \(32\) Section 1350            EX-32
  Certifications                 Certifications                 

  \(33\) Report of compliance    \(33\) Report of compliance    EX-33
  with servicing criteria for    with servicing criteria for    
  asset-backed securities        asset-backed securities        

  \(34\) Attestation report on   \(34\) Attestation report on   EX-34
  assessment of compliance with  assessment of compliance with  
  servicing criteria for         servicing criteria for         
  asset-backed securities        asset-backed securities        

  \(35\) Servicer compliance     \(35\) Servicer compliance     EX-35
  statement                      statement                      

  \(99\) Additional exhibits     \(99\) Additional exhibits     EX-99

  \(100\) XBRL-Related Documents \(100\) XBRL-Related Documents EX-100
  -------------------------------------------------------------------------

Other exhibit selections are as follows:

**Examples of Document Type Values for Investment Company Exhibits for
Certain Forms:**

  ----------------------------------- -----------------------------------
  Form N-1A EXHIBITS ITEM 23          FORM N-14 EXHIBITS ITEM 16

  EX-99.a CHARTER                     EX-99.1 CHARTER

  EX-99.b BYLAWS                      EX-99.2 BYLAWS

  EX-99.c HOLDERS RTS                 EX-99.3 VOTING TRUST

  EX-99.d ADVSR CONTR                 EX-99.4 ACQ AGREEMNT

  EX-99.e UNDR CONTR                  EX-99.5 HOLDERS RTS

  EX-99.f BONUS PROFIT                EX-99.6 ADVSER CONTR

  EX-99.g CUST AGREEMT                EX-99.7 DISTR CONTR

  EX-99.h OTH MAT CONT**\***          EX-99.8 O&D BENEFTS

  EX-99.i LEGAL OPININ                EX-99.9 CUST CONTRCT

  EX-99.j OTHER OPININ**\***          EX-99.10 12B1 PLAN

  EX-99.k OMT FIN STAT                EX-99.11 OPIN COUNSL

  EX-99.l INT CAP AGRE                EX-99.12 TAX OPINION**\***

  EX-99.m 12B-1 PLAN                  EX-99.12 REV RULING**\***

  EX-99.n 18F-3 PLAN                  EX-99.13 OTH CONTRCT**\***

  EX-99.p CODE ETH                    EX-99.14 OTH CONSENT**\***

                                      EX-99.15 OTH FIN ST

                                      EX-99.16 PWR OF ATTY

                                      EX-99.17 (as approp)
  ----------------------------------- -----------------------------------

+-------------------------+-------------------------+-----------------+
| Form N-2 EXHIBITS ITEM  |   --------------------  |                 |
| 24(2)                   |   Form N-6 EXHIBITS     |                 |
|                         |   ITEM 27               |                 |
|                         |                         |                 |
|                         |   --------------------  |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2A CHARTER        | Ex-99.a BD-DIR-RESOL    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2B BYLAWS         | EX-99.b CUST-AGRMETS    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2C VOTING TRST    | EX-99.c UNDER CONTRT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2D HOLDERS RTS    | EX-99.d CONTRACTS       |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2E DIV REIN PL    | EX-99.e APPLICATIONS    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2F SUBSID DEBT    | EX-99.f DEP CERT/BYL    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2G ADVSR CONTR    | EX-99.g REINS CONTRT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2H DISTR CONTR    | EX-99.h PARTIC AGREE    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2I O&D BENEFTS    | EX-99.i ADMIN CONTRT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2J CUST CONTR     | EX-99.j OTH MAT CONT    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2K OTH            | EX-99.k LEGAL OPININ    |                 |
| CONTRCT**\***           |                         |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2L OPIN COUNSL    | EX-99.l ACTUARIAL OP    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2M CNSNT SRVCE    | EX-99.m CALCULATION     |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2N OTH            | EX-99.n OTH OPINIONS    |                 |
| CONSENT**\***           |                         |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2O OTH FIN ST     | EX-99.o OMITD FIN ST    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2P STOCK LTR      | EX-99.p INIT CAP AGR    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2Q RETRMT PLAN    | EX-99.q REDEEM EXEMP    |                 |
+-------------------------+-------------------------+-----------------+
| EX-99.2R CODE ETH       |                         |                 |
+-------------------------+-------------------------+-----------------+
| **\*** Name of exhibit  |                         |                 |
| may vary depending on   |                         |                 |
| the specific content of |                         |                 |
| the exhibit.            |                         |                 |
+-------------------------+-------------------------+-----------------+

**Note:** You may include up to fourteen characters after the decimal
point in the document type value.

Examples of Document Type Values for Investment Company Exhibits For
Filings Made on Forms N-8B-2 and S-6:

+------------------------+---------------------------------------------+
| FORM N-8b-2            | FORM S-6                                    |
+------------------------+---------------------------------------------+
| PAR                    | INSTR                                       |
+------------------------+---------------------------------------------+
| A EX‑99.A1 INDNTR ORGN | 1 EX‑99.A1 INDNTR ORGN                      |
+------------------------+---------------------------------------------+
| EX‑99.A2 INDNTR PMT    | EX‑99.A2 INDNTR PMT                         |
+------------------------+---------------------------------------------+
| EX‑99.A3A DIST CONTR   | EX‑99.A3A DIST CONTR                        |
+------------------------+---------------------------------------------+
| EX-99.A3B DEALER AGR   | EX-99.A3B DEALER AGR                        |
+------------------------+---------------------------------------------+
| EX-99.A3C SCH COMMIS   | EX-99.A3C SCH COMMIS                        |
+------------------------+---------------------------------------------+
| EX-99.A4 OTHER AGRMT   | EX-99.A4 OTHER AGRMT                        |
+------------------------+---------------------------------------------+
| EX-99.A5 FORM/SECRTY   | EX-99.A5 FORM/SECRTY                        |
+------------------------+---------------------------------------------+
| EX-99.A6 CERT/BYLAWS   | EX-99.A6 CERT/BYLAWS                        |
+------------------------+---------------------------------------------+
| EX-99.A7 INSR POLICY   | EX-99.A7 INSR POLICY                        |
+------------------------+---------------------------------------------+
| EX-99.A8 DEPOSIT AGR   | EX-99.A8 DEPOSIT AGR                        |
+------------------------+---------------------------------------------+
| EX-99.A9 OTHER CONTR   | EX-99.A9 OTHER CONTR                        |
+------------------------+---------------------------------------------+
| EX-99.A10 PERIODC PP   | EX-99.A10 PERIODC PP                        |
+------------------------+---------------------------------------------+
| EX-99.A11 CODE ETH     |                                             |
+------------------------+---------------------------------------------+
| B EX-99.B1 NOTIC/SHLDR | 2 EX-99.2 OPIN COUNSEL                      |
+------------------------+---------------------------------------------+
| EX-99.B2 ANRPT/SHLDR   |                                             |
+------------------------+---------------------------------------------+
|                        | 3 EX-99.3 OTHER FIN ST                      |
+------------------------+---------------------------------------------+
| C Dealer\'s name &     |                                             |
| address                |                                             |
+------------------------+---------------------------------------------+
|                        | 4 EX-99.4 UNREG ISSUER                      |
+------------------------+---------------------------------------------+
|                        |                                             |
+------------------------+---------------------------------------------+
|                        | OTHER Consents required by Instruction 4 of |
|                        | S-6 (as applicable):                        |
+------------------------+---------------------------------------------+
|                        | > EX-99.C1 ACCT CONSNT                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C2 EVAL CONSNT                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C3 RTG AGY OPN                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C4 TAX OPINION                      |
+------------------------+---------------------------------------------+
|                        | > EX-99.C5 REV RULING                       |
+------------------------+---------------------------------------------+
|                        | > EX-99.C6 OTHER OPIN                       |
+------------------------+---------------------------------------------+

**Notes:** (1) The content of this exhibit shall be supplied separately
as [confidentialGlossCONFIDENTIAL]{.underline} information pursuant to
rule 45a-1 (in paper format).

> \(2\) You may include up to fourteen characters after the decimal
> point in the document type value.

**Examples of Document Type Values for Investment Company Exhibits Filed
with Form N-SARGlossN.SAR**:

  ----------------------- -----------------------------------------------
  ITEM 77                 

  B                       EX-99.77B ACCT LTTR

  C                       EX-99.77C VOTES

  D                       EX-99.77D POLICIES

  E                       EX-99.77E LEGAL

  F                       EX-99.77F CHNG DEBT

  G                       EX-99.77G DEFAULTS

  H                       EX-99.77H CHNG CNTRL

  I                       EX-99.77I NEW SECUR

  J                       EX-99.77J REVALUATN

  K                       EX-99.77K CHNG ACCNT

  L                       EX-99.77L NEW ACCTNG

  M                       EX-99.77M MERGERS

  N                       EX-99.77N RULE 2A-7

  O                       EX-99.77O RULE 10F-3

  P                       EX-99.77P EXMPT INFO

  Q1                      EX-99.77Q1 OTHR EXHB

  Q2                      EX-99.77Q2 ITEM 405
  ----------------------- -----------------------------------------------

**Examples of Document Type Values for Exhibits Filed with Form
N-CSRGlossN.SAR:**

  -----------------------------------------------------------------------
  EX-99.CERT

  EX-99.906CERT

  EX-99.CODE ETH

  EX-99.Rule23C1
  -----------------------------------------------------------------------

**Examples of Document Type Values for Exhibits Filed with Form N-Q:**

  -----------------------------------------------------------------------
  EX-99.CERT

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

Examples of Document Type Values for Exhibits Attached to Filings as
XBRL-Related Documents for the XBRL Voluntary Financial Reporting
Program:

  -------------------------------------------------------------------------
  Document Type  Description                                    Filename
                                                                Extension
  -------------- ---------------------------------------------- -----------
  EX-100.INS     XBRL Instance document (Required)              \*.xml

  EX-100.SCH     XBRL Taxonomy Extension Schema document        \*.xsd

  EX-100.CAL     XBRL Taxonomy Extension Calculation Linkbase   \*.xml
                 document                                       

  EX-100.DEF     XBRL Taxonomy Extension Definition Linkbase    \*.xml
                 document                                       

  EX-100.LAB     XBRL Taxonomy Extension Labels Linkbase        \*.xml
                 document                                       

  EX-100.PRE     XBRL Taxonomy Extension Presentation Linkbase  \*.xml
                 document                                       

  EX-100.REF     XBRL Taxonomy Extension Reference Linkbase     \*.xml
                 document                                       
  -------------------------------------------------------------------------

**Notes:**

\(1\) You may include up to fourteen characters after the decimal point
in the document type value.

\(2\) When using the values EX-1 through EX-99, you may add characters
after a decimal point to further define the exhibit being submitted.

> For example: EX-10.24 Supply contracts

\(3\) You may not attach exhibits to document types CORRESP, modules, or
segments.

\(4\) The number and types of documents you can submit are limited.
Please see the DOCUMENT COUNT data field for more information.

\(5\) A correspondence filing may include up to 100 correspondence
documents.

5.  Relationship

The following values are valid for the RELATIONSHIP data
fieldGlossDATAFIELD to represent the terms described below. The
RELATIONSHIP data field is acceptable only with the 144
submissionGlossSUBMISSION types (and amendments to these submissions)
used for reporting stock ownership.

  -------------------------------------- --------------------------------
  DESCRIPTION                            VALUEGlossVALUE

  Owner of more than 10% of Subject      Owner
  Company                                

  Director of Subject Company            Director

  Officer of Subject Company             Officer

  None of the above                      Other
  -------------------------------------- --------------------------------

6.  Period

You **CAN** use a future date in the PERIOD data fieldGlossDATAFIELD
within the following submissionGlossSUBMISSION types:

  ----------------- ----------------- ----------------- -----------------
  6‑K               6‑K/A             DEF 14A           DEF 14C

  DEFN14A           N‑23C‑2           N‑23C‑2/A         N‑23C3A

  N‑23C3A/A         N‑23C3B           N‑23C3B/A         N‑23C3C

  N‑23C3C/A         PREM14C           PRE 14A           PRE 14C

  PREM14A           PREN14A                             
  ----------------- ----------------- ----------------- -----------------

You **CANNOT** use a future date in the PERIOD field within the
following submission types:

  ----------------- ----------------- ----------------- -----------------
  10-D              10-D/A            10‑K              10‑K/A

  10KSB             10KSB/A           10‑KT             10‑KT/A

  10‑Q              10‑Q/A            10QSB             10QSB/A

  10‑QT             10‑QT/A           11‑K              11‑K/A

  11‑KT             11‑KT/A           13F-HR            13F-HR/A

  13F-NT            13F-NT/A          18‑K              18‑K/A

  20‑F              20‑F/A            24F‑2NT           24F‑2NT/A

  40-F              40-F/A            8‑K               8‑K/A

  8‑K12B            8‑K12B/A          8‑K12G3           8‑K12G3/A

  8‑K15D5           8‑K15D5/A         ANNLRPT           ANNLRPT/A

  ARS               ARS/A             N‑27D‑1           N‑27D‑1/A

  N‑30B‑2           N‑30D             N‑30D/A           N-CSR

  N-CSR/A           N-CSRS            N-CSRS/A          N-PX

  N-PX/A            N-Q               N-Q/A             NSAR‑A

  NSAR‑A/A          NSAR‑AT           NSAR‑AT/A         NSAR‑B

  NSAR‑B/A          NSAR‑BT           NSAR‑BT/A         NSAR‑U

  NSAR‑U/A          NT 10‑K           NT 10‑K/A         NT 10‑Q

  NT 10‑Q/A         NT 11‑K           NT 11‑K/A         NT 15D2

  NT 15D2/A         NT 20‑F           NT 20‑F/A         NT-NCSR

  NT-NCSR/A         NT‑NSAR           NT‑NSAR/A         QRTLYRPT

  QRTLYRPT/A        SP 15D2           SP 15D2/A         U‑13‑60

  U‑13‑60/A         U‑33‑S            U‑33‑S/A          U‑3A‑2

  U‑3A‑2/A          U5S               U5S/A             U‑7D

  U‑7D/A            U‑9C‑3            U‑9C‑3/A          
  ----------------- ----------------- ----------------- -----------------

######### Glossary of Commonly Used Terms, Acronyms, and Abbreviations

+------------------+---------------------------------------------------+
| **ACCEPTANCE     | Notification from the SEC that an electronic      |
| MESSAGE**        | submission has met the minimum filing             |
|                  | requirements and been accepted by EDGAR. If the   |
|                  | submitter or filer has an Internet electronic     |
|                  | mail (e-mail) address, the acceptance messages    |
|                  | are sent by e-mail to that account. Acceptance    |
|                  | messages are also sent to all Internet e-mail     |
|                  | addresses on the Notification page.               |
+------------------+---------------------------------------------------+
| **ACCEPTANCE     | Procedural checks performed by EDGAR to determine |
| REVIEW**         | whether a filing meets certain minimum filing     |
|                  | requirements. The requirements may relate to the  |
|                  | composition and completeness of the submission    |
|                  | package, as well as to the particular type of     |
|                  | filing being made.                                |
+------------------+---------------------------------------------------+
| **ACCEPTED**     | The term that describes a filing that has         |
|                  | successfully passed acceptance review.            |
+------------------+---------------------------------------------------+
| **ACCESSION      | A unique number generated by the EDGAR system for |
| NUMBER**         | each electronic submission. Accession numbers are |
|                  | reported to submitters and filers in the          |
|                  | acceptance and suspense messages. Assignment of   |
|                  | an accession number does not mean that EDGAR has  |
|                  | accepted your submission.                         |
+------------------+---------------------------------------------------+
| **ASCII**        | American Standard Code for Information            |
|                  | Interchange. The ASCII character code must be     |
|                  | used for asynchronous transmissions.              |
+------------------+---------------------------------------------------+
| **ASCII/SGML**   | This is our term for SGML documents in ASCII      |
|                  | format that differ from the HTML document format  |
|                  | that EDGAR also supports.                         |
+------------------+---------------------------------------------------+
| **ASYNCHRONOUS** | A method of data transmission.                    |
+------------------+---------------------------------------------------+
| **BROWSER**      | Commercially available software used in viewing   |
|                  | on the Internet. The most popular versions are    |
|                  | Netscape and Internet Explorer.                   |
+------------------+---------------------------------------------------+
| **CCC**          | CIK Confirmation Code.                            |
+------------------+---------------------------------------------------+
| **CENTRAL INDEX  | A unique number assigned by the SEC,              |
| KEY (CIK)**      | distinguishing the company or individual to which |
|                  | it is assigned. Used by EDGAR to identify either  |
|                  | a submitter (LOGIN CIK) or filer.                 |
+------------------+---------------------------------------------------+
| **CIK**          | Central Index Key                                 |
+------------------+---------------------------------------------------+
| **CIK            | An eight-character code that EDGAR uses in        |
| CONFIRMATION     | conjunction with the CIK to authenticate a filer. |
| CODE (CCC)**     |                                                   |
+------------------+---------------------------------------------------+
| **CONFIDENTIAL** | Refers to portions of documents omitted from      |
|                  | public filings pursuant to SEC rules (e.g., Rule  |
|                  | 406 under 1933 Act).                              |
+------------------+---------------------------------------------------+
| **CONFIRMING     | An electronic copy of a paper filing. The paper   |
| COPY**           | filing is considered to be the official copy and  |
|                  | the confirming copy is an electronic duplicate.   |
+------------------+---------------------------------------------------+
| **COOKIE**       | A unique string of letters and numbers that the   |
|                  | web server stores in a file on your hard drive.   |
|                  | This method is used by web designers to track     |
|                  | visitors to a website so the visitors do not have |
|                  | to enter the same information every time they     |
|                  | visit a new page or revisit the site.             |
+------------------+---------------------------------------------------+
| **CORRESPONDENCE | A submission type EDGAR participants may use to   |
| SUBMISSION**     | submit non-public information, generally          |
|                  | correspondence, to the SEC staff that is not      |
|                  | disseminated immediately. The SEC staff may       |
|                  | release all or portions of these documents        |
|                  | electronically if they relate to the staff's      |
|                  | review process. See SEC Press Release 2004-89,    |
|                  | "SEC Staff to Publicly Release Comment Letters    |
|                  | and Responses."                                   |
+------------------+---------------------------------------------------+
| **DATA FIELD**   | An element in a submission template.              |
+------------------+---------------------------------------------------+
| **DATA TAG**     | An identifier that labels specific information    |
|                  | submitted to EDGAR. Data fields are created by    |
|                  | placing angle brackets on either side of a term.  |
|                  | An end data field is distinguishable from a begin |
|                  | data field by the \"/\" (virgule/slash)           |
|                  | immediately following the opening angle bracket   |
|                  | (\<). For example, the beginning and end of a     |
|                  | table would be signified by \<TABLE\> and         |
|                  | \</TABLE\>, respectively.                         |
+------------------+---------------------------------------------------+
| **DIRECT         | An electronic submission sent via a modem and     |
| TRANSMISSION**   | dial-up telephone or leased line or Internet.     |
+------------------+---------------------------------------------------+
| **DOCUMENT**     | Document is a generic term for the various forms, |
|                  | reports, schedules, exhibits, items of            |
|                  | correspondence, etc., that comprise filings and   |
|                  | other submissions. An electronic document         |
|                  | originating with a filer or agent can only be     |
|                  | sent as part of a submission. A document is a     |
|                  | discrete unit of text. One or more documents      |
|                  | comprise an electronic submission. Examples of    |
|                  | documents include a 1933 Act registration         |
|                  | statement, a 1934 Act Form 10-Q, or a cover       |
|                  | letter. Each exhibit is a separate document       |
|                  | within a submission.                              |
+------------------+---------------------------------------------------+
| **DOCUMENT       | A header used within an EDGAR submission to       |
| HEADER**         | indicate, by the appropriate use of tags and tag  |
|                  | values, the document type, and if desired, the    |
|                  | description of the document. EDGARLink constructs |
|                  | document headers for each separate document       |
|                  | contained within a submission.                    |
+------------------+---------------------------------------------------+
| **DOCUMENT       | Submissions received may consist of more than one |
| TYPE**           | document. For example, a Form 10-K, an exhibit,   |
|                  | and a cover letter constitute three separate      |
|                  | documents in one submission. Each document must   |
|                  | begin with a document header. A Form 10-K         |
|                  | submission must contain at least one document,    |
|                  | which is the Form 10-K.                           |
+------------------+---------------------------------------------------+
| **EDGAR**        | The SEC\'s Electronic Data Gathering, Analysis,   |
|                  | and Retrieval system for electronic filing.       |
+------------------+---------------------------------------------------+
| **EDGARLink for  | Filer assistance, pre-validation, and             |
| Windows**        | communications software package provided to       |
|                  | registered EDGAR filers by the SEC. Designed for  |
|                  | use with MS Windows 98, 2000, NT, and XP.         |
|                  | Referred to as EDGARLink.                         |
+------------------+---------------------------------------------------+
| **ELECTRONIC     | A person or entity whose required filings must be |
| FILER**          | submitted electronically.                         |
+------------------+---------------------------------------------------+
| **ELECTRONIC     | A document or series of documents submitted in    |
| FILING**         | electronic format, at least one of which is       |
|                  | required to be filed with the SEC pursuant to the |
|                  | federal securities laws.                          |
+------------------+---------------------------------------------------+
| **ELECTRONIC     | A form type header and all associated documents   |
| SUBMISSION**     | representing one or more filings that are         |
|                  | transmitted to the Commission in electronic       |
|                  | format. An electronic submission may also contain |
|                  | correspondence material and modules or segments.  |
|                  | The maximum size of your submission must not      |
|                  | exceed 100 MB.                                    |
+------------------+---------------------------------------------------+
| **E-MAIL**       | A regulated electronic mail service in EDGAR that |
|                  | provides for the delivery of acceptance and       |
|                  | suspense messages from the SEC via the Internet.  |
|                  |                                                   |
|                  | **Note:** EDGAR does not e-mail requested Return  |
|                  | Copies. You can download them from the EDGAR      |
|                  | Filing Website.                                   |
+------------------+---------------------------------------------------+
| **ENTITY**       | A person or company that registers on the EDGAR   |
|                  | system for the purposes of electronic filing.     |
|                  | Each entity has its own Central Index Key. Some   |
|                  | legal entities may have more than one CIK if they |
|                  | serve in more than one filing role. For example,  |
|                  | if a filing agent also has an arm of the company  |
|                  | that does training and acts as a training agent.  |
+------------------+---------------------------------------------------+
| **FILE NUMBER**  | A number assigned by the SEC to registrations,    |
|                  | applications, and reports.                        |
+------------------+---------------------------------------------------+
| **FILER**        | A person or entity on whose behalf an electronic  |
|                  | filing is made.                                   |
+------------------+---------------------------------------------------+
| **FILING AGENT** | A financial printer, law firm, or other party     |
|                  | that will be sending filings on behalf of a       |
|                  | filer.                                            |
+------------------+---------------------------------------------------+
| **FILING TYPES** | A distinct type of submission that must be filed  |
|                  | pursuant to the federal securities laws (e.g.,    |
|                  | 1934 Act Form 10-K or a preliminary proxy         |
|                  | statement).                                       |
+------------------+---------------------------------------------------+
| **FORM ID**      | The electronic form used to apply for access      |
|                  | codes needed to use EDGAR, namely the CIK,        |
|                  | Password, CCC, and PMAC. The paper form is used   |
|                  | only as a reference when applying for access      |
|                  | codes to use on EDGAR.                            |
+------------------+---------------------------------------------------+
| **FORM SE**      | A Form \"Separate Exhibit\" accompanies all       |
|                  | exhibits to electronic filings that are submitted |
|                  | in paper.                                         |
+------------------+---------------------------------------------------+
| **FORM TH**      | The form used to notify the Commission that the   |
|                  | filing is being made in paper pursuant to a       |
|                  | temporary hardship exemption, as specified by     |
|                  | Rule 201 of Regulation S-T.                       |
+------------------+---------------------------------------------------+
| **FORM TYPE**    | A distinct type of document that is required to   |
|                  | be filed pursuant to the federal securities laws, |
|                  | e.g., Form 10-K or S-1. Form types may have       |
|                  | several variants (e.g., an initial filing and an  |
|                  | amendment). For EDGAR, each variant is recognized |
|                  | by a specific name, referred to as a submission   |
|                  | type. The form types and their applicable         |
|                  | submission types are identified in Section        |
|                  | [3]{.mark}, Index to Forms.                       |
+------------------+---------------------------------------------------+
| **FTP**          | File Transfer Protocol.                           |
+------------------+---------------------------------------------------+
| **FWS**          | EDGAR Filing Website.                             |
+------------------+---------------------------------------------------+
| **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:** EDGARLink automatically groups and      |
|                  | places the XFDL tags in the submission together   |
|                  | as you fill in the submission template.           |
|                  | OnlineForms groups and places XML tags for both   |
|                  | the submission and the primary document.          |
+------------------+---------------------------------------------------+
| **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 EDGAR, XFDL tags are automatically   |
|                  | placed in the submission by using the submission  |
|                  | templates.                                        |
+------------------+---------------------------------------------------+
| **HTML**         | Hypertext Markup Language is a simple markup      |
|                  | language you can use to create documents that are |
|                  | portable from one platform to another. It         |
|                  | consists of tags that you use to describe data    |
|                  | elements within your submission.                  |
+------------------+---------------------------------------------------+
| **INTERNET**     | An electronic network of computers that transmits |
|                  | data. The SEC uses the Internet to provide access |
|                  | to its website and to transmit acceptance and     |
|                  | suspense notification messages.                   |
+------------------+---------------------------------------------------+
| **INTERNET       | Synonym for the e-mail address for filers with    |
| ADDRESS**        | Internet addresses.                               |
+------------------+---------------------------------------------------+
| **ISP**          | Internet Service Provider.                        |
+------------------+---------------------------------------------------+
| **LDAP**         | Lightweight Directory Access Protocol.            |
+------------------+---------------------------------------------------+
| **LEASED LINE**  | A private 56 kbps line into the SEC\'s Operations |
|                  | Center, allowing them to file XFDL Submissions    |
|                  | directly into EDGAR. (For more information, see   |
|                  | the Interface and Operational Specifications for  |
|                  | Leased Line Connections document.)                |
+------------------+---------------------------------------------------+
| **LOCKBOX**      | The term used to describe the arrangement with    |
|                  | the U.S. Treasury-designated depository to        |
|                  | collect and deposit checks, money orders, cash,   |
|                  | and wire transfers to an SEC account at the       |
|                  | depository.                                       |
+------------------+---------------------------------------------------+
| **MASTER         | In EDGAR, a segment, referred to as a subordinate |
| SEGMENT**        | segment, is a document (partial or whole) that is |
|                  | to be included into a submission once it has been |
|                  | processed by EDGAR. The master segment is the     |
|                  | final submission you transmit to EDGAR that       |
|                  | incorporates all the previously submitted         |
|                  | subordinate segments.                             |
+------------------+---------------------------------------------------+
| **MODULAR        | In EDGAR, a modular submission is a document      |
| SUBMISSION**     | intended to be \"included,\" i.e., physically     |
|                  | incorporated, into another submission in a future |
|                  | submission. You can include modular submissions   |
|                  | in a filing by using special tags.                |
+------------------+---------------------------------------------------+
| **MODULE**       | A partial or complete document that is intended   |
|                  | to be included in an electronic submission.       |
|                  | Filers submit modules to EDGAR as module          |
|                  | documents in module submissions. Modules are      |
|                  | stored in a non-public data storage area of       |
|                  | EDGAR. Filers can incorporate them into multiple  |
|                  | subsequent submissions. Up to 10 modules may be   |
|                  | stored for a single CIK on EDGAR. Storage is      |
|                  | limited to a total of 1 megabyte per CIK, with a  |
|                  | maximum of 1 megabyte for a single module.        |
+------------------+---------------------------------------------------+
| **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 immediately disseminated  |
|                  | publicly. Correspondence is non-public            |
|                  | information. However, the SEC staff may release   |
|                  | all or portions of these documents electronically |
|                  | if they relate to the staff's review process. See |
|                  | SEC Press Release 2004-89, "SEC Staff to Publicly |
|                  | Release Comment Letters and Responses."           |
+------------------+---------------------------------------------------+
| **N-SAR**        | Investment Management Semiannual Report.          |
+------------------+---------------------------------------------------+
| **PASSPHRASE**   | A security code used in conjunction with the CIK  |
|                  | to generate a set of EDGAR Access Codes. You must |
|                  | enter these two codes correctly to generate New   |
|                  | or Replacement EDGAR Access Codes. The passphrase |
|                  | is unique and distinct from the password. The     |
|                  | passphrase cannot be used to login to any of the  |
|                  | EDGAR websites.                                   |
+------------------+---------------------------------------------------+
| **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 |
|                  | electronic Form ID to apply for a password.       |
+------------------+---------------------------------------------------+
| **PDF**          | Portable Document Format.                         |
+------------------+---------------------------------------------------+
| **PDN**          | Public Data Network.                              |
+------------------+---------------------------------------------------+
| **PMAC**         | Password Modification Authorization Code. An      |
|                  | eight-character code that authenticates a request |
|                  | to change a password.                             |
+------------------+---------------------------------------------------+
| **PPP**          | Point-to-Point Protocol.                          |
+------------------+---------------------------------------------------+
| **REGISTRANT**   | The issuer of securities for which a registration |
|                  | statement, report, proxy, or information          |
|                  | statement is filed.                               |
+------------------+---------------------------------------------------+
| **RETURN COPY**  | A copy of an accepted filing posted on the EDGAR  |
|                  | Filing Website and available to registrants and   |
|                  | co-registrants only.                              |
+------------------+---------------------------------------------------+
| **SCP**          | Secure Copy; see SSH.                             |
+------------------+---------------------------------------------------+
| **SEC**          | U.S. Securities and Exchange Commission.          |
+------------------+---------------------------------------------------+
| **SEGMENT**      | A portion of a filing, submitted separately,      |
|                  | which you may combine with other segments up to   |
|                  | six business days later to make a single complete |
|                  | filing.                                           |
+------------------+---------------------------------------------------+
| **SEGMENTED      | A submission comprised of segments submitted      |
| FILING**         | separately, and later combined at the direction   |
|                  | of the filer to make a single complete            |
|                  | submission.                                       |
+------------------+---------------------------------------------------+
| **SGML**         | Standard Generalized Mark-up Language.            |
+------------------+---------------------------------------------------+
| **SROs**         | Self-Regulatory Organizations.                    |
|                  |                                                   |
|                  | Example SROs are:                                 |
|                  |                                                   |
|                  | NYSE - New York Stock Exchange                    |
|                  |                                                   |
|                  | BSE - Boston Stock Exchange                       |
|                  |                                                   |
|                  | NASD - National Association of Securities Dealers |
|                  |                                                   |
|                  | See Appendix C for a complete list.               |
+------------------+---------------------------------------------------+
| **SSH**          | Secure Shell Protocol; a transport layer          |
|                  | protocol, which runs on top of TCP/IP and         |
|                  | provides a mechanism for secure file transfers    |
|                  | (SCP). A UNIX-based command interface and         |
|                  | protocol for securely getting access to a remote  |
|                  | computer.                                         |
+------------------+---------------------------------------------------+
| **SUBMISSION**   | A submission is the fundamental unit of           |
|                  | information that is transmitted to EDGAR for      |
|                  | receipt, validation, and acceptance. It is the    |
|                  | conveyance of a document or series of documents,  |
|                  | in electronic format, to the SEC via EDGAR.       |
+------------------+---------------------------------------------------+
| **SUBMISSION     | The specific name by which EDGAR recognizes the   |
| TYPE**           | variants of filings with the SEC (e.g., for Form  |
|                  | Type S-3, the registration statement relating to  |
|                  | dividend reinvestment plans, EDGAR recognizes the |
|                  | submission type S-3D.) Other examples include     |
|                  | modules and correspondence.                       |
+------------------+---------------------------------------------------+
| **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. If an EDGAR participant receives   |
|                  | notice that a filing has been suspended, the      |
|                  | fatal errors must be corrected and the filing     |
|                  | must be re-transmitted. Suspended filings are not |
|                  | publicly viewable and 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.                                             |
+------------------+---------------------------------------------------+
| **TAG**          | EDGARLink automatically creates XFDL header tags  |
|                  | and XML header and document tags as you fill in   |
|                  | the templates. For XFDL submissions, some tags    |
|                  | may be used within documents. For XML             |
|                  | submissions, tags are used to define the primary  |
|                  | document. HTML documents can also contain tags.   |
|                  |                                                   |
|                  | 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 5.2.1.3.3,  |
|                  | Tags Used Within a Document, for details on       |
|                  | tagging.                                          |
+------------------+---------------------------------------------------+
| **TEST FILING**  | A submission made to EDGAR to test the ability to |
|                  | create a filing in an EDGAR-acceptable format.    |
|                  | Such filings are publicly available and are only  |
|                  | retained for two business days on the filing      |
|                  | database. EDGAR sends the results of a test       |
|                  | filing acceptance review to the filer via         |
|                  | acceptance or suspense messages. A test filing    |
|                  | cannot be changed to a live filing.               |
+------------------+---------------------------------------------------+
| **TRAINING       | A person or entity which sends only test filings  |
| AGENT**          | in conjunction with training other persons.       |
+------------------+---------------------------------------------------+
| **TRANSMISSION** | A set of one or more submissions sent             |
|                  | electronically to EDGAR during an on-line         |
|                  | session.                                          |
+------------------+---------------------------------------------------+
| **TRANSMISSION   | One of the three methods that you may use to      |
| METHOD**         | submit XFDL filings via EDGAR: Internet, direct   |
|                  | dial transmission (PPP), or Leased Line.          |
|                  | OnlineForms and filer-constructed XML filings     |
|                  | utilize the Internet as the transmission method.  |
+------------------+---------------------------------------------------+
| **TYPE 1**       | A module or segment that contains a portion of a  |
|                  | document that is positioned within a submission   |
|                  | using the \<MODULE\> or \<SEGMENT\> tags.         |
+------------------+---------------------------------------------------+
| **TYPE 2**       | A module or segment that contains an entire       |
|                  | document, or documents, positioned at the end of  |
|                  | a submission much like an appendix.               |
+------------------+---------------------------------------------------+
| **URL**          | Uniform 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.                              |
+------------------+---------------------------------------------------+
| **XBRL**         | Extensible Business Reporting Language            |
+------------------+---------------------------------------------------+
| **XFDL**         | Extended Forms Definition Language                |
+------------------+---------------------------------------------------+
| **XML**          | Extensible Markup Language                        |
+------------------+---------------------------------------------------+

######### Form 13F Special Electronic Filing Instructions

**G.1 Submission Types 13F‑HR(/A) AND 13F-NT(/A):**

The following instructions relate solely to the requirements for
preparing electronic filings of reports on Form 13F sent to the SEC on
EDGAR submission types 13F‑HR and 13F-NT. For additional requirements
concerning content, please refer to the rules governing Form 13F,
Release No. 34-40934 (Jan. 12, 1999), and "Frequently Asked Questions
About Form 13F" on the SEC's Public Website:
(*www.sec.gov/divisions/investment/13ffaq.htm*). For additional help
with the preparation of the electronic submission, contact Filer Support
at (202) 551‑8900.

You must send submission types 13F‑HR and 13F-NT in ASCII format. Do not
submit the 13F Information Table of Holdings in HTML or spreadsheet
format that uses a commercial spreadsheet program (i.e., EXCEL or LOTUS
1-2-3 formatted spreadsheets are not acceptable).

Use the following information to select the correct submission type:

  ------------------ -------------------- -----------------------------------------
  [If Form 13F                            [Select EDGAR Submission
  Report Type                             type:]{.underline}
  is:]{.underline}                        

                                          

  13F HOLDINGS                            
  REPORT                                  

                     Initial Filing       13F-HR

                     Amendments           13F-HR/A

                                          

  13F NOTICE                              

                     Initial Filing       13F-NT

                     Amendments           13F-NT/A

                                          

  13F COMBINATION                         
  REPORT                                  

                     Initial Filing       13F-HR

                     Amendments           13F-HR/A
  ------------------ -------------------- -----------------------------------------

You should designate the Report Type on the cover page of the Form 13F
report. Special Instruction 6 of Form 13F explains how to select the
correct report type.

**G.2 Structure of 13F-HR Electronic Submission**

The 13F-HR submission consists of three parts combined into one file.
This file is attached to the template, which then becomes your 13F-HR
submission:

> 1\. Form 13F Cover Page
>
> 2\. Form 13F Summary Page
>
> 3\. Form 13F Information Table

Present the text for the Cover and Summary Pages on lines that do not
exceed 80 characters.

Present the Information Table in a table format. No line of the
Information Table may exceed 132 characters in length.

**G.2.1 Data Field Information**

Sample data field information for a 13F-HR submission is shown in the
sample below.

**G.2.2 Report Format**

In the report, include the Form 13F Cover Page (including the Filer\'s
Representation), the Form 13F Summary Page, and the 13F Information
Table specified below. You may include additional textual statements
within the report.

**Note:** You cannot submit 13F documents to EDGAR in HTML format.

**G.2.3 Cover Page**

On the Cover Page, you should include the period-end date, the name and
address of the institutional investment manager filing the report, the
signature, name, title and phone number of the person signing the
report, and, if applicable, a List of Other Managers Reporting for this
Manager. The Cover Page should also provide identification of an
amendment filing, include the 13F file number of the manager filing the
report, and designate the report as one that names other reporting
manager(s) reporting for you, reports holdings over which the reporting
manager exercises discretion, or both. If this is your first 13F
submission, leave the file number blank. You will find your assigned
file number on your acceptance message.

**Note:** When filing a Form 13F Notice (13F-NT), submit only a cover
page.

**G.2.4 Summary Page**

On the Summary Page, include a Report Summary and a List of Other
Included Managers for which you are reporting (if applicable). In the
Report Summary, include the Number of Other Included Managers (if
applicable), an Information Table Entry Total, and an Information Table
Value Total. You must round the Value Total to the nearest thousand
dollars, and omit the last three places.

**G.2.5 Information Table Format**

In the Information Table, you must include the information required by
Columns 1 through 8 of Form 13F. Where possible, the data for Column 1
(Name of Issuer) and Column 2 (Title of Class) should correspond to that
supplied in the SEC Official List of 13F Securities. You must round
entries in Column 4 (Value) to the nearest thousand dollars, and omit
the last three places.

The data for Column 7 (Other Managers) must consist of the two digit
code(s) assigned to the other manager(s). If you include more than one
code in a response to this column, insert spaces between codes. Repeat
security holdings entry lines as necessary.

You may include data captions or blank lines in your 13F Information
Table optional column headings to assist persons reading a printout.

**G.3 Additional Documents**

While we do not require additional documents, you may include additional
documents in your 13F-HR and 13F-NT submissions; i.e., exhibits and
cover letters.

**G.4 Test Filings**

We encourage you to submit test filings on submission types 13F‑HR and
13F‑NT. You should prepare test filings in accordance with these
instructions for preparing submission types 13F-HR and 13F-NT
submissions and submit them using any of the acceptable methods of
transmission, with the following exceptions:

-   You must activate the TEST radio button

**For the Following Submission and Document Types:**

  ------------------------------------ ----------------------------------
  13F-HR                               13F‑NT

  13F-HR/A                             13F‑NT/A
  ------------------------------------ ----------------------------------

**Key to Level of Requirement for Data Fields:**

**1 \--** Required

**2 \--** Required when applicable

**3** \-- At least one required

**4** \-- Optional

**5** \-- Required for confirming copies

  ------------------------------------------------------------------------------
  Code    Data                        Value               Format
          Fields                                          
  ------- -------- ------- ---------- ------------------- ----------------------
  **1**   TYPE                        13F‑HR              See List Above

  **1**   PERIOD                      09/30/97            Up to 20 characters

  **1**   FILER                                           

  **1**            CIK                123456              Up to 10 digits

  **1**            CCC                MYCCC\*92           8 characters

  **4**   FILER                                           

  **1**   SROS                        NONE                Up to 4 characters

  **4**            NAME               A. Jones            Up to 30 Characters

  **4**            PHONE              202-555-1111        Up to 20 Characters
  ------------------------------------------------------------------------------

**Sample Submission \-- Form 13F Holdings Report \-- Submission Type
13F-HR**

The following sample submission of a Form 13F Holdings Report
(submission type 13F-HR). It includes sample data fields on the Main
Page of the template and sample text of the report. The text includes a
cover section, a signature section, a summary, and the Information
Table.

  -------------------- ---------- -- ------------- -----------------------------
  **Data Field                                     
  Information:**                                   

  TYPE                                             13F‑HR

  PERIOD                                           09/30/00

  FILER                                            

                       CIK                         1234567890

                       CCC                         x21234@1

  SUBMISSION‑CONTACT                               

                       NAME                        A. Jones

                       PHONE                       202‑555‑1111
  -------------------- ---------- -- ------------- -----------------------------

**G.4.1 Sample text of the 13F-HR**

The text of the document to be attached on the Documents Page includes
the following information in an ASCII text file:

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON D.C. 20549

FORM 13F

FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: September 30, 2000

Check here if Amendment \[ \]; Amendment Number:

  ------------------------ ---------------- -----------------------------
  This Amendment (Check                     \[ \] is a restatement.
  only one.):                               

                                            \[ \] adds new holdings
                                            entries.

  Institutional Investment                  
  Manager Filing this                       
  Report:                                   

                           Name:            Impressive Management, Inc.

                           Address:         1111 West Street

                                            Suite 222

                                            New Town, NY 11111

                           13F File Number: 28-99999
  ------------------------ ---------------- -----------------------------

The institutional investment manager filing this report and the person
by whom it is signed hereby represent that the person signing the report
is authorized to submit it, that all information contained herein is
true, correct and complete, and that it is understood that all required
items, statements, schedules, lists, and tables, are considered integral
parts of this submission.

Person Signing this Report on Behalf of Reporting Manager:

  ----------------------- ----------------------- -----------------------
  Name:                   John Jay Doe            

  Title:                  Counsel                 

  Phone:                  212-555-1234            

  Signature,              Place,                  and Date of Signing:

  John Jay Doe            New Town, New York      October 31, 2000

  Report Type (Check only                         
  one.):                                          

                          \[ X\] 13F HOLDINGS     
                          REPORT.                 

                          \[ \] 13F NOTICE.       

                          \[ \] 13F COMBINATION   
                          REPORT.                 

  List of Other Managers                          
  Reporting for this                              
  Manager:                                        
  ----------------------- ----------------------- -----------------------

\<PAGE\>

FORM 13F SUMMARY PAGE

Report Summary:

  ----------------------------------- -----------------------------------
  Number of Other Included Managers:  3

  Form 13F Information Table Entry    1111
  Total:                              

  Form 13F Information Table Value    \$333,333
  Total:                              

                                      

  List of Other Included Managers:    

                                      

                                      

  No. 13F File Number                 Name

                                      

  01 28-80011                         ABC INVESTMENT MANAGERS, INC.

  02 28-80021                         DEF INVESTMENT MANAGERS, INC.

  03 28-80031                         GHI INVESTMENT MANAGERS, INC.
  ----------------------------------- -----------------------------------

\<PAGE\>

**FORM 13F SPECIAL ELECTRONIC FILING INSTRUCTIONS Continued**

\<TABLE\> \<C\> \<C\>

FORM 13F INFORMATION TABLE

VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY

NAME OF ISSUER TITLE OF CLASS CUSIP (x\$1000) PRN AMT PRN CALL DSCRETN
MANAGERS SOLE SHARED NONE

‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑
‑‑‑‑‑‑‑‑ ‑‑‑ ‑‑‑‑ ‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑ ‑‑‑‑‑‑‑‑

AAVID THERMAL TECHNOLOGIES INC COM 001957109 5223 85440 SH DEFINED 01
35162 0 50278

ABBOTT LABORATORIES INC COM 002824100 2744 67336 SH DEFINED 01 28300 0
39036

AMERICAN EXPRESS CO COM 025816109 988 20000 SH OTHER 01 02 03 04 0 20000
0

AUTOMATIC DATA PROCESSING INC LYON SUB ZERO 053015AC7 32785 61860000 PRN
DEFINED 01 0 0 0

BALLY TOTAL FITNESS HLDG CORP COM 05873K108 1216 70000 SH SOLE 70000 0 0

BATTLE MTN GOLD CO PFD CONV \$3.25 071593907 155 2930 SH SOLE 2930 0 0

BLACK & DECKER CORP COM 091797100 3182 84000 SH DEFINED 02 38100 0 45900

BUCKEYE PARTNERS L P UNIT LTD PARTN 118230101 1712 20000 SH SOLE 20000 0
0

CALDOR CORP PUT 127787958 100 1122 SH PUT SOLE 1122 0 0

CHEVRON CORPORATION COM 166751107 3275 58356 SH DEFINED 03 31756 0 26600

COCA COLA CO COM 191216100 1986 24000 SH OTHER 01 02 03 04 0 24000 0

COMPAQ COMPUTER CORP COM 204493100 2611 67600 SH DEFINED 02 31900 0
35700

CPC INTERNATIONAL, INC COM 126149103 4225 60900 SH DEFINED 01 21300 0
39600

EXXON CORP COM 302290101 98648 1210400 SH OTHER 01 02 03 04 0 1210400 0

FEDERAL HOME LOAN MRTG CORP COM 313400301 853 10000 SH OTHER 01 02 03 04
0 10000 0

FORD MOTOR CO COM 345370100 1470 42750 SH DEFINED 05 17550 0 25200

HUMANA INC COM 444859102 2347 93400 SH DEFINED 01 51400 0 42000

JOHNSON & JOHNSON COM 478160104 5000 54200 SH DEFINED 05 17300 0 36900

LVHM MOET HENNESSY LOU VUITTON SPONSORED ADR 502441207 1107 12000 SH
OTHER 01 02 03 04 0 12000 0

MCI COMMUNICATIONS CORP COM 552673105 1921 63500 SH DEFINED 04 26800 0
36700

MOBILE TELECOMMUNICATIONS TECH CALL 607406905 185 10000 SH CALL SOLE 0 0
0

PITNEY BOWES INC COM 724479100 1225 25000 SH SOLE 25000 0 0

SECURITY DYNAMICS TECHNOLOGIES COM 814208904 7523 96600 SH DEFINED 03
40900 0 55700

\</TABLE\>

INDEX

---1---

10-12B Initial general form for registration of a class of securities
pursuant to section 12(b), 3-34

**10-12B**, **3-34**

**10-12G** Initial general form for registration of a class of
securities pursuant to section 12(g), 3-34

**10-12G**, **3-34**

**10-K** Annual report pursuant to section 13 and 15(d), 3-36, **3-37**,
3-38

**10-K**, **3-36**, 3-38

10KSB, 3-37

10KSB, 3-37

13F-HR, 3-40

13F-NT, 3-40

13F-NT/A, 3-40

144 Filing for proposed sale of securities under Rule 144, 3-28

1933 Act Filings, 4-3

1933 Act Filings by Corporations, 4-2

1933 Act Filings Example 1, 4-3

1933 Act Filings Example 2, 4-4

1933 and 1940 Act Filings by Investment Companies, 4-3

1934 Act Filings, 4-2, 4-4

1934 Act Filings Example, 4-4

1939 Act Filings, 4-4

---2---

24F-2NT, 3-60

24F-2NT /A, 3-60

25, 3-28, 3-38, 3-40, 3-41, 3-61, 3-65

25/A, 3-40, 3-41

25-NSE, 3-41

---3---

3, 3-42, 3-48, 3-53, 3-62, 3-63, 3-67

3/A, 3-42, 3-48

305B2 Application for designation of a new trustee under the Trust
Indenture Act, 3-28

---4---

4, 3-38, 3-42, 3-54

4/A, 3-42, 3-54

40-8B25, 3-61

424A Prospectus filed pursuant to Rule 424(a), 3-27

424B1 Prospectus filed pursuant to Rule 424(b)(1), 3-27

424B2 Prospectus filed pursuant to Rule 424(b)(2), 3-27

424B3 Prospectus filed pursuant to Rule 424(b)(3), 3-27

424B4 Prospectus filed pursuant to Rule 424(b)(4), 3-28

424B5 Prospectus filed pursuant to Rule 424(b)(5), 3-28

424B7 Prospectus filed pursuant to Rule 424(b)(7), 3-28

425 Filing under Securities Act Rule 425 of certain prospectuses and
communications in connection with business combination transactions,
3-29, 3-40, 3-59

485APOS, 3-50, 3-53, 3-54, 3-55, 3-56, 3-58

485BPOS, 3-50, 3-53, 3-54, 3-55, 3-56, 3-58

486APOS, 3-52

486BPOS, 3-52

487, 3-54, 3-55, 3-56

497, 3-49, 3-50, 3-51, 3-52, 3-53, 3-54, 3-55, 3-56, 3-57, 3-58, 3-59

497AD, 3-59

497H2, 3-52

497J, 3-49, 3-50, 3-52, 3-53, 3-54, 3-55, 3-56, 3-57, 3-58

497K1, 3-51

497K2, 3-51

497K3A, 3-51

497K3B, 3-51

---5---

5, 3-42, 3-57

5/A, 3-42, 3-57

---A---

**ACCEPTANCE MESSAGE**, **F-1**

**Acceptance Message for Official Filings Returned via the Internet,
Example**, **A-2**

**ACCEPTANCE REVIEW**, **F-1**

**ACCEPTED**, **F-1**

Accessing EDGAR, 2-7

Accessing EDGAR OnlineForms/XML Website, 7-2

**ACCESSION NUMBER**, **F-1**

Adding Notification Addresses, 6-44

Alpha/Numeric, 3-2

305B2, 3-28

144, 3-28

**ASCII**, **F-1**

ASCII Documents, 5-2

ASCII or SGML Functionality Not Supported Within HTML Documents, 5-23

ASCII or SGML Functionality to be Preserved Within HTML Documents, 5-22

ASCII, How the Requirement for Affects Word Processing, 5-4

ASCII, Valid Characters, 5-2

**ASCII/SGML**, **F-1**

ASCII/SGML Functionality Not Supported Within PDF Documents, 5-27

ASCII/SGML Functionality Not Supported Within XBRL Documents, 5-33

Assemble Ownership Submission -- Bottom of Form, 7-16

Assemble Ownership Submission -- Middle of Form, 7-11

Assemble Ownership Submission -Top of Form, 7-9

**ASYNCHRONOUS**, **F-1**

**Attach Fee and Offering Page Information**, **C-18**

**Attach Fee Offsets Page Information**, **C-17**

**Attach Module/Segment Page Information**, **C-16**

Attached Documents and Document Types, Constructing, 5-1

**Attached Documents List Page Information**, **C-14**

Automated Conformance Rules for Template Fields, E-1

AW WD Withdrawal of a request for withdrawal of an amendment to a
registration statement, 3-29, 3-40, 3-59

AW Withdrawal of amendment to a registration statement filed under the
Securities Act, 3-29, 3-40, 3-59

---B---

**BROWSER**, **F-1**

Browser Differences, 2-6

Bulk Filing, 6-60

---C---

**CCC**, **F-1**

**CENTRAL INDEX KEY (CIK)**, **F-1**

**CIK**, **F-1**

**CIK CONFIRMATION CODE (CCC)**, **F-1**

Combining Selected Williams Act Filings into a Single Submission, 6-55

Company Search, 6-7, 7-7

**CONFIDENTIAL**, **F-2**

**CONFIRMING COPY**, **F-2**

Conventions Used in the Filer Manual, 1-2

**COOKIE**, **F-2**

CORRESP, 3-67

**CORRESPONDENCE SUBMISSION**, **F-2**

Correspondence Submission Types, 3-67

Correspondence Submissions and Documents, 6-60

Creating an Online Section 16 Ownership Submission, 7-2

---D---

**DATA FIELD**, **F-2**

**Data Fields Required for all Submission Types**, **C-1**

**DATA TAG**, **F-2**

DEF 14A, 3-32

DEF 14C, 3-33

DEFA14C, 3-33

DEFC14A, 3-32

DEFC14C, 3-33

DEFM14A, 3-32

DEFM14C, 3-33

DEFN14A, 3-32

DEFR14A, 3-32

DEFR14C, 3-33

DEL AM, 3-29, 3-59

DEL AM Separately filed delaying amendment under Securities Act Rule 473
to delay effectiveness of a 1933 Act registration statement, 3-29, 3-59

Deleting Modules, 5-40, 9-12

Determining the Status of Your Filing, 9-1

Development Bank Submission Types Accepted by EDGAR, 3-67

DFRN14A, 3-32

Digital Signatures, 6-68

**DIRECT TRANSMISSION**, **F-2**

Directory Structure, 6-11

**DOCUMENT**, **F-2**

Document Count, 6-37

Document Errors, 6-67

Document Formats, 5-2

**DOCUMENT HEADER**, **F-2**

**DOCUMENT TYPE**, **F-3**

Document Types in EDGAR, 5-43

Document, Attaching, 6-38

Document, Correcting a, 6-40

Document, Removing a, 6-40

Document, Replacing a, 6-41

Document, Viewing a, 6-42

Documents Page Fields, 6-36

Documents, Attaching Multiple, 6-40

Documents, Organizing, 6-40

Documents, Printing, 6-42

Downloading Return Copies, 9-15

Downloading the Submission Templates, 6-14

---E---

**EDGAR**, **F-3**

EDGAR Filing Process, 2-1

EDGAR Filing Website Help, 6-75

EDGAR Gateway and Websites, 2-7

EDGAR Module Processing with XBRL Taxonomy Extensions, 5-32

EDGAR OnlineForms/XML Website, 2-2

EDGAR Submission Templates, C-1

EDGAR Support Restrictions for PDF, 5-26

EDGAR, Access via Point-to-Point Protocol, 6-70

**EDGARLink for Windows**, **F-3**

EDGARLink Help, 6-75

EDGARLink Installation, 6-7

EDGARLink Module/Segment Page, 6-44

EDGARLink Software, Downloading, 6-7

EDGARLink Submission Preparation Map, 6-25

EDGARLink Submission, Preparing Your, 6-20

EDGARLink System Integrity Check, 6-13

EDGARLink Template Fields, 6-23

EDGARLink Templates, Using, 2-2

EDGARLink Tool Bar, 6-23

EDGARLink, Installing on Your PC, 6-10

Editing Your Submission, 6-66

**ELECTRONIC FILER**, **F-3**

**ELECTRONIC FILING**, **F-3**

Electronic Form Types by Act, 3-16

**ELECTRONIC SUBMISSION**, **F-3**

**E-MAIL**, **F-3**

**ENTITY**, **F-3**

**Error Messages, Explanation**, **A-3**

Errors

Attachments, 5-44

EDGARLink, 6-76

Fees, 4-6

OnlineForms/XML, 7-27

**Errors and Warnings, List**, **A-5**

Errors in Segments, 6-47

Example of Fee Calculation for 24F-2NT, 4-5

Exhibits, 5-43

---F---

F-1 Registration statement for certain foreign private issuers, 3-17,
3-19, 3-22, 3-30

F-1/A Pre-effective amendment, 3-19

F-10, 3-22, 3-30

F-10/A, 3-22

F-10EF, 3-22

F-10POS, 3-22

F-1MEF, 3-19

F-2, 3-17, 3-19

F-2/A, 3-19

F-2D, 3-19

F-2DPOS, 3-19

F-2MEF, 3-19

F-3, 3-17, 3-20

F-3/A, 3-20

F-3D, 3-20

F-3DPOS, 3-20

F-3MEF, 3-17, 3-20

F-4, 3-17, 3-20, 3-21

F-4 POS, 3-21

F-4/A, 3-20

F-4EF, 3-20

F-4EF/A, 3-20

F-4MEF, 3-17, 3-21

F-6, 3-21

F-6 POS, 3-21

F-6/A, 3-21

F-6EF, 3-21

F-7, 3-21, 3-30

F-7 POS, 3-21

F-7/A, 3-21

F-8, 3-22, 3-23, 3-30

F-8 POS, 3-22

F-8/A, 3-22

F-80, 3-23, 3-30

F-80/A, 3-23

F-80POS, 3-23

F-9, 3-22, 3-30

F-9 POS, 3-22

F-9/A, 3-22

F-9EF, 3-22

Fee and Offering Information Page for Form 24F-2 Submissions, 6-52

Fee and Offering Information Page for Transactional Submissions, 6-53

Fee Information, 6-6

Fee Rate Table, Downloading, 6-19

Field Value Length, Limit, 6-62

File Naming Standards, 5-1

**FILE NUMBER**, **F-3**

**FILER**, **F-3**

Filer-Constructed XFDL Technical Specifications, 8-1

Filer-Constructed XFDL/XML Submissions, 8-1

Filer-Constructed XML Technical Specifications, 8-1

**FILING AGENT**, **F-3**

Filing Checklist, 2-3

Filing Date of Electronically Transmitted Submissions, 9-1

Filing Fee Information, 4-1

Filing Fee, How to Calculate, 4-3

Filing Fees, Filings that Require, 4-2

Filing Fees, How to Send to Mellon Bank, 4-1

Filing Fees, Where to Pay, 4-1

Filing on Behalf of More than One Entity, 6-34

**FILING TYPES**, **F-4**

F-N, 3-30

F-N/A, 3-30

FORM 13F INFORMATION TABLE, G-6

Form 13F Special Electronic Filing Instructions, G-1

FORM 13F SUMMARY PAGE, G-5

Form 8-K Combined Submissions, 6-57

**FORM ID**, **F-4**

**FORM SE**, **F-4**

**FORM TH**, **F-4**

**FORM TYPE**, **F-4**

Form Types, Combining in a Single Submission, 6-54

Forms, Index, 3-1

Frequently Asked Questions, 7-7, **B-1**

**FTP**, **F-4**

**FWS**, **F-4**

F-X/A, 3-30

---G---

General Web Help, 7-6

Getting Help with the Content of Filings or Exemptions/Adjustments, 9-15

Glossary of Commonly Used Terms, Acronyms, and Abbreviations, F-1

**GROUPED TAGS**, **F-4**

---H---

**HEADER**, **F-4**

Help with EDGAR, 2-7

Hours of Operation, 2-6

HTML, 5-12, **F-5**

HTML Documents, Extended Character Sets Within, 5-20

HTML Tags that are NOT Supported by EDGAR, 5-18

HTML Tags, EDGAR Acceptable Attributes, 5-18

HTML, Acceptable Document Tags, 5-15

HTML, Acceptable Tags Within a Document Body, 5-15

---I---

Information Exchange, 6-5, 7-5

Information on Headers, 6-7

**Information Table Format**, **G-3**

Insider Confirmation/Correction, 7-19

**INTERNET**, **F-5**

**INTERNET ADDRESS**, **F-5**

Introduction, 1-1

Investment Company Submission Types Accepted by EDGAR, 3-49

**ISP**, **F-5**

---L---

**LDAP**, **F-5**

**LEASED LINE**, **F-5**

**LOCKBOX**, **F-5**

Logging into EDGAR OnlineForms/XML Website, 7-3

---M---

Maintaining Modules and Segments, 5-39

**MASTER SEGMENT**, **F-5**

Messages Reported by EDGAR, A-1

**MODULAR SUBMISSION**, **F-5**

**MODULE**, **F-5**

Module Information, 5-39, 9-11

Module/Segment Processing with PDF Documents, 5-26

Modules and Segments, Types, 5-36

Multi-Form Type Registration Statements, 6-54

---N---

N-14MEF, 3-17, 3-58

N-2, 3-17, 3-51, 3-52, 3-63, 3-64

N-2MEF, 3-17, 3-52

N-30B-2, 3-66

Navigating EDGAR, 7-5

**NESTED**, **F-6**

**NON-PUBLIC**, **F-6**

**Notification Page Information**, **C-15**

**N-SAR**, **F-6**

N-SAR Documents, 6-60

NT 10-D, 3-38

NT 10-D/A, 3-38

---O---

Offsetting Fees, 4-4

Offsetting Fees Example, 4-5

Online Filing Preparation, 7-1

OnlineForms Data Gathering Model, 7-1

Organization of this Manual, 1-1

---P---

Paper Forms, D-1

**PASSPHRASE**, **F-6**

**PASSWORD**, **F-6**

**PDF**, **F-6**

**PDN**, **F-6**

**PMAC**, **F-6**

POS 8C, 3-51, 3-57, 3-58

POS AM, 3-19, 3-20, 3-21, 3-23, 3-24, 3-25, 3-26, 3-27, 3-46, 3-49,
3-50, 3-51, 3-53, 3-54, 3-55, 3-57

POS AMI, 3-50, 3-51, 3-53, 3-54, 3-55, 3-57

POS EX, 3-27, 3-52

POS462B, 3-17, 3-19, 3-20, 3-21, 3-23, 3-24, 3-25, 3-26, 3-27, 3-52,
3-58

POS462C, 3-27, 3-52, 3-58

**PPP**, **F-6**

PRE 14A, 3-31

PRE 14C, 3-31

PREC14A, 3-31

PREC14C, 3-31

PREM14A, 3-31

PREM14C, 3-31

PREN14A, 3-31

Preparing and TRANSMITTING EDGARLink SUBMISSIONS, 6-1

Preparing and Transmitting Online Submissions, 7-1

PRER14A, 3-31

PRER14C, 3-31

Proxy Materials and Information Statements Filed Pursuant to Section 14
Submission Types Accepted by EDGAR, 3-31

PRRN14A, 3-31

Public Utility Holding Company Act Submission Types Accepted by EDGAR,
3-45

PX14A6G, 3-32

PX14A6N, 3-33

---Q---

Quick Guide to EDGAR Filing, 2-1

---R---

Receiving E-Mail Status of Filings from the SEC, 9-1

**REGISTRANT**, **F-6**

Registration and Report Submission Types Accepted by EDGAR, 3-34

Requesting a Return Copy via an Ownership Submission, 9-5

Requesting a Return Copy via EDGARLink, 9-4

Retrieve Module/Segment Information, 9-11

Retrieve Return Copies, 9-6

Retrieving Submission Notification, 9-8

**RETURN COPY**, **F-6**

Return Copy Support, 9-4

RW, 3-29, 3-40, 3-59

RW WD, 3-29, 3-40, 3-59

---S---

S-1, 3-17, 3-23, 3-25, 3-49

S-1/A, 3-23, 3-49

S-11, 3-17, 3-25

S-11/A, 3-25

S-11MEF, 3-17, 3-25

S-1MEF, 3-17, 3-23

S-2, 3-17, 3-23, 3-25

S-2/A, 3-23

S-20, 3-25

S-20/A, 3-25

S-2MEF, 3-17, 3-23

S-3, 3-17, 3-24, 3-49

S-3/A, 3-24, 3-49

S-3D, 3-24

S-3DPOS, 3-24

S-3MEF, 3-17, 3-24

S-4, 3-17, 3-24, 3-25

S-4 POS, 3-25

S-4/A, 3-24

S-4EF, 3-24, 3-25

S-4EF/A, 3-25

S-4MEF, 3-17, 3-25

S-8, 3-25

S-8 POS, 3-25

Saving Your Submission, 6-67

S-B, 3-17, 3-26, **3-36**

S-B/A, 3-26

SB-1, 3-17, 3-26

SB-1/A, 3-26

SB-1MEF, 3-17, 3-26

SB-2, 3-17, 3-27

SB-2/A, 3-27

SB-2MEF, 3-17, 3-27

S-BMEF, 3-17, 3-26

SC14D9C, 3-44

**SCP**, **F-6**

**SEC**, **F-6**

SEC Recommendations on Preparing Filings with HTML Documents, 5-23

SEC Rule Making, 7-7

SEC Rulemaking, 6-6

Securities Act Submission Types Accepted by EDGAR, 3-19

**SEGMENT**, **F-7**

Segment Functionality Not Supported for XBRL Documents, 5-33

Segment Information, 5-42, 9-14

**SEGMENTED FILING**, **F-7**

Segments, How EDGAR Handles, 5-36

Select Ownership Submission Form Type, 7-8

**SGML**, **F-7**

Signing Submissions Digitally, 6-68

**SRO**, **F-7**

**SSH**, **F-7**

Statutory Signatures, 5-1

**Structure of 13F-HR Electronic Submission**, **G-2**

**SUBMISSION**, **F-7**

Submission Documents, 6-38

Submission Errors, 6-67

Submission Information, 9-8

Submission Template Structure, 6-21

Submission Templates, 6-20

**SUBMISSION TYPE**, **F-7**

**Submission Types 13F‑HR(/A) AND 13F-NT(/A)**, **G-1**

Submission, After Filing, 2-3

SUPPL, 3-29

Support, 7-6

Supported Versions of XBRL Standard Taxonomies, 5-33

**SUSPENDED FILING**, **F-7**

**SUSPENSE MESSAGE**, **F-7**

**Suspense Message, Example**, **A-3**

Symbols that EDGAR Does Not Recognize, 5-3

---T---

T-3, 3-28

T-3/A, 3-28

T-6, 3-28

T-6/A, 3-28

Table Tags, 5-9

Tables, Guidelines for Presentation of, 5-8

**TAG**, **F-8**

Tag Construction, 5-5

Tags Used Within a Document, 5-6

Tags, How they are Used, 5-5

Tags, Using in Attached Documents, 5-5

**Template 1 Submission Types**, **C-2**

**Template 2 Submission Types**, **C-5**

**Template 3 Submission Types**, **C-8**

**Template 4 Submission Types**, **C-11**

**Template 5 Submission Types**, **C-12**

**Template 6 BULK Submission Type**, **C-13**

Template Data Entry, Tips for Submission, 6-26

Template for an Attached HTML Document, 5-21

Template Menu Buttons, 6-22

Test and Live Filings, 6-34

**TEST FILING**, **F-8**

**Test Filings**, **G-3**

Test Submissions, 6-74

Testing Module and Segment Submissions, 6-59

**TRAINING AGENT**, **F-8**

**TRANSMISSION**, **F-8**

**TRANSMISSION METHOD**, **F-8**

Transmission Status, 8-5

Transmissions to EDGAR, 6-70

Transmit Filer-Constructed XML as a Live Submission, 8-4

Transmit Filer-Constructed XML as a Test Submission, 8-3

Transmitting Bulk Filings, 6-74

Transmitting Filer-Constructed XML Submissions, 8-2

Transmitting Modules and Segments, 6-74

Transmitting Single Submissions, 6-71

**TYPE 1**, **F-8**

Type 1 Module References, 5-38

Type 1 Module, How to Reference a in a Submission Document, 5-38

Type 1 Modules and Segments, Constructing, 5-37

Type 1 Segment, How to Reference a in a Submission Document, 5-38

**TYPE 2**, **F-8**

Type 2 Modules and Segments, 5-38

Type 2 Modules, Including in Your Submission, 6-46

Type 2 Segments, Including in Your Submission, 6-46

---U---

UNDER, 3-29, 3-56, 3-59

UNDER/A, 3-29, 3-56

Unofficial PDF, 5-25

Unofficial XBRL, 5-27

Unused Money Requests, 6-6

**URL**, **F-8**

Using the EDGAR Filing Website, 6-3

---V---

Validating Your Submission, 6-61

**VALUE**, **F-8**

Verify Form and Correct Errors, 7-17

Version Verify, 6-12

Viewing Submission Status, 9-15

---W---

Web Browsers, 2-6

Web Help, General, 6-5

Where to Send Paper Filings, 9-15

Who Can Access Return Copies, 9-5

Williams Act Filing Submission Types Accepted by EDGAR, 3-43

---X---

**XBRL**, **F-9**

XBRL, More Information, 5-34

**XFDL**, **F-9**

**XML**, **F-9**

[^1]: Many HTML tags use this attribute.

[^2]: The EDGAR OnlineForms/XML Website does not support the attachment
    of XBRL documents at this time. Only public non-ownership
    submissions may include XBRL documents.