definiens: ), fair mar ket value shall mean the price per share of similar securitie s sold in the most recently completed bona fide fin ancing in which at least $ 2,000,000 was received by [COMPANY] i n the aggregate, and ( 2 ) if [COMPANY] at the time of such issuance has a class of securities registered under the Exchange Act, then ( A ) if the securities so is sued are of the same class as securities of [COMPANY] then traded on a national securities exchange, in over - the - counter trading or other similar trading system, then fair market valu e shall be the average trading price over the 20 - da y period preceding the date of issuance, and ( B ) if the secu rities are not of the same class as securities of M itotix then so publicly traded ( as described above ), then the fair market value shall be the amount determined in goo d faith by an independent certified public accounting firm of nationally recognized standing selected by [COMPANY], taking into account advice from the Board of Directors of [COMPANY]