definiens: means the Sha r e s ( inc luding any Common Stock tha t may be issued o r distributed in respec t thereof by way of dividend or split or other distribution, rec apitaliza tion o r rec la ssification ) ; provide d, howe ve r, tha t the Sh are s shall c ea se to be R egis trable Se cur ities upon the sale to the public e ithe r pursuant to a registr ation sta te ment under the Se cur ities Act or under R ule 144 ( in whic h ca se, only suc h Sha res sold sha ll ce ase to be R egistrable Sec uritie s ) . m eans a ny and all e xpe nse s inc urred by S ea gen in c omplying with the provisions of Sec tion 8, including ( i ) all SEC a nd s tock e xc ha nge or f inan cial regulatory a uthority registration and filing f e es, ( ii ) all f e es and expenses of c om plying with s e curitie s or blue sky la ws, ( iii ) all printing, me ssenge r and de livery expenses, ( iv ) a ll fee s and e xpenses incurre d in connec tion with the listing of the Re gistra ble Se curities on any sec uritie s e xc ha nge, a nd ( v ) the fee s and disbur s eme nts of counse l f or Se agen a nd o f its inde pe nde nt public ac counta nts . m e ans R ule 144 prom ulga te d by the SE C pursua nt to the Securitie s Act, as suc h Rule ma y be am ende d fr om t i m e to time, or any similar rule or r e gulation he re after a dopte d by the SEC having substa ntia lly the s ame effec t a s such R ule . me ans the United Sta te s Se cur ities and Exchange C ommission or a ny suc ce ssor entity