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# Other

# Division of Corporation Finance No-Action, Interpretive and Exemptive Letters

                            May 30, 2019                       

**Important Note:** This page contains Division of Corporation Finance no-action, interpretive and exemptive letters dated after January 15, 2002. You may submit a request for copies of Division of Corporation Finance no-action, interpretive and exemptive letters issued before that date. Selected letters issued before January 15, 2002 may appear in other locations on this website.

See also shareholder proposal no-action letters issued under Exchange Act Rule 14a-8.

                                    - Subject Categories
                                    - Subject Category List of No-Action Letters
                                    - Alphabetical List of No-Action Letters
                                    - Chronological List of No-Action Letters

## Subject Categories

### Dodd-Frank Wall Street Reform and Consumer Protection Act

                                  - Rule 15Ga-1

### Regulation AB

                                  - Item 1101
                                  - Item 1111
                                  - Item 1120

### Regulation S-K

                                  - Item 201
                                  - Item 601

### Regulation S-T

                                  - Rule 405

### Securities Act of 1933

                                  - Section 2(a)(1) - Definition of a security
                                  - Section 2(a)(3) - Definition of offer or sale of a security
                                  - Section 3(a)(2)
                                  - Section 3(a)(4)
                                  - Section 3(a)(5)
                                  - Section 3(a)(9) - Exemption for exchanges between issuer and existing security holders
                                  - Section 3(a)(10) - Exemption for exchanges after a fairness hearing
                                  - Section 3(b) - Rules 262 and 505 Disqualification
                                  - Section 4(1) - Transactions by a person other than an issuer, underwriter, or dealer
                                  - Section 4(3) - Transactions by a dealer
                                  - Section 5 - Registration of offers and sales of securities
                                  - Section 18
                                  - Rule 144 - Resales of restricted securities
                                  - Rule 144A
                                  - Rule 144A - Resales of restricted securities to qualified institutions
                                  - Rule 145 - Reclassifications of securities, mergers, consolidations and acquisitions
                                  - Rule 701 - Exemption for certain employee benefit plans or compensation arrangements
                                  - Regulation C - Registration
                                  - Rule 405 - Determination regarding ineligible issuer status
                                  - Rule 411 - Incorporation by reference
                                  - Rule 414 - Registration by certain successor issuers
                                  - Regulation D - Rule 501(a)
                                  - Regulation D - Rule 502
                                  - Regulation D - Rule 506(d) Waivers of Disqualification
                                  - Regulation S - Offers and sales made outside the United States
                                  - Form F-3
                                  - Form F-7
                                  - Form F-10
                                  - Form S-3
                                  - Form S-8
                                  - Schedule B - Foreign government registration statement 

### Securities Exchange Act of 1934

                                  - Rule 10A-3
                                  - Section 12 - Registration requirements for a class of securities
                                  - Sections 12(g) and 12(h) - Relief from reporting
                                  - Rule 12g-3 - Successor issuers
                                  - Rule 12g3-2(b) - Exemptions for American depositary receipts and certain foreign securities
                                  - Rule 12h-1 - Exemptions from registration under Section 12(g) of the Act
                                  - Rule 12h-3 - Suspension of duty to file reports under Section 15(d)
                                  - Rule 12h-6
                                  - Section 13 - Periodic and other reports
                                  - Section 13(k) - Prohibition on Personal Loans to Executives
                                  - Regulation 13D-G - Beneficial ownership reports
                                  - Rules 13a-14 and 15d-14 - Certification of disclosure in annual and quarterly reports
                                  - Rule 13e-3 - Going private transactions
                                  - Rule 13e-4 - Issuer tender offers
                                  - Section 14 - Proxy and tender offer rules                                      - Proxy solicitations
                                    - Tender offers
                                    - Third-party tender offers		                                       - Domestic
                                      - Cross-border
                                  - Rule 14a-8 - Shareholder proposals
                                  - Rule 14b-1
                                  - Rule 14b-2
                                  - Rule 14e-5 - Purchases Outside a Tender Offer
                                  - Section 15(d)
                                  - Regulation RR - Credit Risk Retention
                                  - Section 16 - Directors, officers and principal stockholders
                                  - Rule 17a-1 - Keep and Preserve Paper Copies
                                  - Regulation Blackout Trading Restriction

### Trust Indenture Act of 1939

                                  - Exemptive Orders

### United States Bankruptcy Code

### Other — Alaska Native Claims Settlement Act

### Other — Municipal Auction Rate Securities

## Subject Category List of No-Action Letters

### Dodd-Frank Wall Street Reform and Consumer Protection Act

#### Rule 15Ga-1

                                      - PNC Bank, N.A. , February 1, 2012

### Regulation AB

#### Item 1101

                                      - MP Environmental Funding LLC, PE Environmental Funding LLC , September 19, 2007

#### Item 1111

                                      - Bank of the West , April 19, 2018

#### Item 1120

                                      - Ford Motor Credit Company LLC , November 23, 2010
                                      - (Replaces Staff Response Letter of July 22, 2010)

### Regulation S-K

#### Item 201

                                      - American Bar Association , January 30, 2004

#### Item 601

                                      - American Bar Association , January 30, 2004

### Regulation S-T

#### Rule 405

                                      - Center for Audit Quality , April 8, 2011

### Securities Act of 1933

#### Section 2(a)(1) - Definition of a security

                                      - IMVU, Inc. , November 19, 2020
                                      - Connecticut Medical Insurance Company , October 9, 2020
                                      - Sentry Insurance a Mutual Company , September 22, 2020
                                      - Oak Harbor Reinsurance Company , August 21, 2020
                                      - Jewelers Mutual Insurance Company , December 11, 2019
                                      - Church Mutual Insurance Company , October 17, 2019
                                      - Pocketful of Quarters, Inc. , July 25, 2019
                                      - TurnKey Jet, Inc. , April 3, 2019
                                      - Tesoro Viejo Master Mutual Water Company , October 25, 2018
                                      - Noridian Mutual Insurance Company d/b/a Blue Cross Blue Shield of North Dakota , October 24, 2018
                                      - LA Fan Club, Inc. Membership Program , June 28, 2017
                                      - MAG Mutual Insurance Company , June 21, 2017
                                      - American Family Mutual Insurance Company , December 5, 2016
                                      - Federal Life Insurance Company (Mutual) , August 31, 2015
                                      - Entheos Audiology Cooperative, Inc. , June 2, 2014
                                      - Blue Cross and Blue Shield of Florida, Inc. , September 9, 2013
                                      - American Crystal Sugar Company , July 17, 2013
                                      - HCC Risk Solutions Company , March 4, 2013
                                      - Minnesota Soybean Processors , November 27, 2012
                                      - Minn-Dak Farmers Cooperative , September 24, 2012
                                      - Coral Beach & Tennis Club , January 25, 2012
                                      - Coral Beach & Tennis Club , November 17, 2011
                                      - Global Development Co-operative , October 19, 2011
                                      - CommunitySun, LLC , August 29, 2011
                                      - National Consumer Cooperative Bank , January 3, 2011
                                      - Poplogix LLC , November 5, 2010
                                      - Amerisure Mutual Insurance Company , May 13, 2009
                                      - East Isles Reinsurance Ltd. , April 1, 2009
                                      - OMNI Brokerage, Inc. , January 14, 2009
                                      - Midwest Real Estate Data LLC , August 18, 2008
                                      - Missouri Bankers Association , August 18, 2008
                                      - Vail Resorts, Inc. , April 25, 2007
                                      - Erica Enders Racing, LLC , November 21, 2006
                                      - Fidelity Life Association , October 18, 2006
                                      - Handy Hardware Wholesale, Inc. , June 29, 2006
                                      - San Francisco Baseball Associates L.P. , February 24, 2006
                                      - Western & Southern Mutual Holding Company; Lafayette Life MIHC, Inc. , March 4, 2005
                                      - Employers Insurance Company of Nevada , December 2, 2004
                                      - Liberty National Golf Club , March 29, 2004
                                      - Las Sendas Golf Club, Inc. , March 2, 2004
                                      - Pacific Exchange, Inc. , December 23, 2003
                                      - Ticket Reserve, Inc. , September 11, 2003
                                      - Olohana Golf Club, Inc. , July 31, 2003
                                      - Northwest Physicians Mutual Insurance Company , July 2, 2003
                                      - Millers Mutual Insurance Association , February 20, 2003
                                      - Tuition Plan Consortium, LLP , February 4, 2003
                                      - Milwaukee Mutual Insurance Company , January 30, 2003
                                      - Intrawest Corporation , November 8, 2002
                                      - CanAccord Capital Corporation , January 18, 2002

#### Section 2(a)(3) - Definition of offer or sale of a security

                                      - Hertz Global Holdings, Inc. , April 21, 2015
                                      - UnionBanCal Corporation , November 8, 2010
                                      - National Credit Union Administration , October 8, 2009
                                      - Emeriti Consortium for Retirement Health Solutions , September 3, 2009
                                      - Morgan Stanley Smith Barney LLC , May 29, 2009  Supplemental Letter , September 14, 2009
                                      - Water Works Engineers, LLC , February 18, 2009
                                      - WorleyParsons Limited , October 17, 2008
                                      - Emeriti Consortium for Retirement Health Solutions , June 16, 2008
                                      - JPMorgan Chase & Co. , March 17, 2008
                                      - Verint Systems Inc. , May 24, 2007
                                      - Emeriti Consortium for Retirement Health Solutions , April 7, 2005
                                      - Manulife Financial Corporation , March 15, 2005
                                      - Peninsular & Oriental Steam Navigation Company , August 30, 2004
                                      - Goldman, Sachs & Co. , October 9, 2003
                                      - Kingfisher plc , April 25, 2003
                                      - Marriott Residence Inn II Limited Partnership , May 8, 2002
                                      - Marriott Residence Inn Limited Partnership , February 20, 2002

#### Section 3(a)(2)

                                      - National Credit Union Administration , September 24, 2010
                                      - Federal Deposit Insurance Corporation , July 12, 2010
                                      - Federal Deposit Insurance Corporation , November 24, 2008

#### Section 3(a)(4)

                                      - Deutsche Bank Microcredit Development Fund, Inc. , April 8, 2011

#### Section 3(a)(5)

                                      - Staple Cotton Discount Corporation , October 15, 2014

#### Section 3(a)(9) - Exemption for exchanges between issuer and existing security holders

                                      - Klabin S.A. , July 14, 2014
                                      - H&R Real Estate Investment Trust , May 29, 2012
                                      - Ageas SA/NV and Ageas N.V. , March 20, 2012
                                      - Section 3(a)(9) Upstream Guarantees , January 13, 2010
                                      - Exxon Mobil Corp. , June 28, 2002
                                      - Grupo TMM, S.A. de C.V. , June 27, 2002
                                      - Weatherford International , June 25, 2002
                                      - Nabors Industries, Inc. , April 30, 2002

#### Section 3(a)(10) - Exemption for exchanges after a fairness hearing

                                      - Unilever Group , June 11, 2020
                                      - SELLAS Life Sciences Group, Inc. , June 6, 2018
                                      - Flamel Technologies S.A. and Avadel Pharmaceuticals plc , July 15, 2016
                                      - IMH Financial Corporation , July 17, 2013
                                      - Nabi Biopharmaceuticals , June 20, 2012
                                      - Segregated Account of Ambac Assurance Corporation , April 8, 2011
                                      - Segregated Account of Ambac Assurance Corporation , November 12, 2010
                                      - Weatherford International Ltd. , January 14, 2009
                                      - EIG Mutual Holding Company , October 25, 2006
                                      - SanDisk Corporation , September 21, 2006
                                      - Hanover Compressor Company , January 27, 2004
                                      - AngloGold Limited , January 15, 2004
                                      - Sprint Corporation , August 25, 2003
                                      - Constellation Brands, Inc. , January 29, 2003
                                      - Gilat Satellite Networks Ltd. , December 19, 2002
                                      - Alliance Capital Management Holding L.P. et al. , August 1, 2002
                                      - Ashanti Goldfields Company Limited , June 19, 2002
                                      - Xyratex PLC , May 29, 2002

#### Section 3(b) - Rules 262 and 505 Disqualification

                                      - Certain Broker-Dealer Practices, February 9, 2024	                                         - See Commission Order, available at:  33-11270.pdf (sec.gov)
                                      - Certain Broker-Dealer Practices, September 29, 2023	                                         - See Commission Order, available at:  33-11249.pdf (sec.gov)
                                      - Certain Broker-Dealer Practices, August 8, 2023	                                         - See Commission Order,  available at:  33-11221.pdf (sec.gov)
                                      - Certain Broker-Dealer Practices, May 11, 2023	                                         - See Commission Order,  available at:  Certain Broker Dealer Practices (sec.gov)
                                      - Certain Broker-Dealer Practices, September 27, 2022	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2022/33-11109.pdf
                                      - FuelCell Energy, Inc. , September 3, 2020
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, April 17, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10774.pdf
                                      - Nebulous, Inc. , September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10716.pdf
                                      - Block.one , September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10717.pdf
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10713.pdf
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10712.pdf
                                      - BioCardia, Inc. , September 3, 2019
                                      - Salix Pharmaceuticals, Ltd. , April 4, 2019
                                      - Wells Fargo Securities, LLC , March 20, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10616.pdf
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, March 11, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10612.pdf
                                      - Deutsche Bank Securities, Inc., RBC Capital Markets, LLC, Wells Fargo Clearing Services, LLC, and Wells Fargo Advisors Financial Network, LLC, March 11, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10613.pdf
                                      - Alexander Capital, L.P. , June 29, 2018
                                      - Equidate, Inc. and Equidate Holdings LLC , December 6, 2016
                                      - Moloney Securities Co., Inc. , September 30, 2016
                                      - Feltl & Company, Inc. , June 21, 2016
                                      - Canaccord Genuity Inc. , March 24, 2016
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, February 2, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10030.pdf
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, September 30, 2015	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9956.pdf
                                      - Piper Jaffray & Co. , July 20, 2015
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, June 18, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/litigation/admin/2015/33-9848.pdf
                                      - Jefferies LLC , March 12, 2014
                                      - Diamond Foods, Inc. , March 6, 2014
                                      - Credit Suisse Group AG , February 21, 2014
                                      - Instinet LLC , December 26, 2013
                                      - RBS Securities Inc. , November 25, 2013
                                      - A.R. Schmeidler & Co. , July 31, 2013
                                      - Oppenheimer Asset Management Inc. and Oppenheimer Alternative Investment Management, LLC , March 11, 2013
                                      - J.P. Morgan Securities LLC, et al. , January 8, 2013
                                      - J.P. Turner & Company, LLC and William L. Mello , September 10, 2012
                                      - Mizuho Securities USA Inc. , July 26, 2012
                                      - Harbert Management Corporation, et al. , July 3, 2012
                                      - H&R Block, Inc. , May 2, 2012
                                      - UBS Financial Services Inc. of Puerto Rico , May 1, 2012
                                      - Goldman, Sachs & Co. , April 12, 2012
                                      - Koss Corporation et al. , February 23, 2012
                                      - GE Funding Capital Market Services, Inc. , January 23, 2012
                                      - Wachovia Bank, N.A., now known as Wells Fargo Bank, N.A. , December 9, 2011
                                      - UBS Securities LLC , November 10, 2011
                                      - Janney Montgomery Scott LLC , July 11, 2011
                                      - JP Morgan Securities LLC , July 8, 2011
                                      - JP Morgan Securities LLC , June 29, 2011
                                      - Morgan Asset Management, Inc. et al. , June 22, 2011
                                      - UBS Financial Services Inc. , May 9, 2011
                                      - Charles Schwab & Co., Inc. , January 11, 2011
                                      - Citigroup, Inc. , October 19, 2010
                                      - Dell Inc. , October 13, 2010
                                      - General Electric Company, et al. , July 30, 2010
                                      - Goldman Sachs & Co. , July 20, 2010
                                      - Assurant, Inc. , January 26, 2010
                                      - Investools Inc. et al. , December 16, 2009
                                      - Banc of America Investment Services, Inc. , October 23, 2009
                                      - General Electric Company , August 11, 2009
                                      - Banc of America Securities LLC and Banc of America Investment Services, Inc. , June 9, 2009
                                      - Deutsche Bank Securities, Inc. , June 9, 2009
                                      - RBC Capital Markets Corporation , June 9, 2009
                                      - Evergreen Investment Management Company, LLC , June 8, 2009
                                      - American Skandia Investment Services, Inc. , April 17, 2009
                                      - UBS AG , March 19, 2009
                                      - Automated Trading Desk Specialists, LLC , March 11, 2009
                                      - Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 11, 2009
                                      - Wachovia Securities, LLC , February 26, 2009
                                      - Citigroup Global Markets Inc. , December 23, 2008
                                      - UBS Securities LLC et al. , December 23, 2008
                                      - Prudential Financial, Inc. , September 4, 2008
                                      - Banc of America Investment Services, Inc. and Columbia Management Advisors, LLC , June 20, 2008
                                      - First Southwest Company , May 27, 2008
                                      - Hartford Investment Financial Services, LLC; HL Investment Advisors, LLC; and Hartford Securities Distribution Company, Inc. , May 14, 2008
                                      - Gabelli Funds LLC , April 24, 2008
                                      - Pritchard Capital Partners, LLC et al. , April 23, 2008
                                      - Friedman, Billings, Ramsey & Co., Inc. , January 16, 2007
                                      - Deutsche Asset Management, Inc. and Deutsche Investment Management , December 21, 2006
                                      - Bear, Stearns & Co., Inc. , December 15, 2006
                                      - Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. , September 28, 2006
                                      - Dunham & Associates Investment Counsel, Inc., Jeffrey A. Dunham, and Dunham & Associates Securities, Inc. , September 22, 2006
                                      - Prudential Equity Group, LLC , August 28, 2006  Supplemental Letter , September 5, 2006
                                      - A.G. Edwards & Sons, Inc. , May 31, 2006
                                      - Banc of America Securities LLC , May 31, 2006
                                      - Bear, Stearns & Co. Inc. , May 31, 2006
                                      - Citigroup Global Markets, Inc. , May 31, 2006
                                      - Goldman, Sachs & Co. , May 31, 2006
                                      - J.P. Morgan Securities, Inc. , May 31, 2006
                                      - Lehman Brothers Inc. , May 31, 2006
                                      - Merrill Lynch, Pierce, Fenner & Smith Incorporated , May 31, 2006
                                      - Morgan Keegan & Company, Inc. , May 31, 2006
                                      - Morgan Stanley & Co. Incorporated and Morgan Stanley DW Inc. , May 31, 2006
                                      - Piper Jaffray & Co. , May 31, 2006
                                      - RBC Dain Rauscher Inc. , May 31, 2006
                                      - Wachovia Capital Markets, LLC , May 31, 2006
                                      - Morgan Stanley & Co. Incorporated , May 12, 2006
                                      - Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 13, 2006
                                      - American International Group, Inc. , February 21, 2006
                                      - New England Securities Corp. , February 21, 2006
                                      - Millennium Partners, L.P. , December 1, 2005
                                      - Legg Mason Wood Walker, Incorporated , September 21, 2005
                                      - Edward D. Jones & Co., L.P. , August 1, 2005
                                      - Prudential Equity Group, LLC , July 25, 2005
                                      - Smith Barney Fund Management LLC and Citigroup Global Markets, Inc. , May 31, 2005
                                      - Citigroup Global Markets, Inc. , March 23, 2005
                                      - CIBC Mellon Trust Company , March 2, 2005
                                      - CIBC Mellon Trust Company , February 24, 2005
                                      - Morgan Stanley & Co. Incorporated , February 4, 2005
                                      - Adams Harkness, Inc. , August 25, 2004
                                      - Friedman, Billings, Ramsey & Co., Inc. , August 25, 2004
                                      - Janney Montgomery Scott LLC , August 25, 2004
                                      - Morgan Keegan & Co., Inc. , August 25, 2004
                                      - Needham & Company, Inc. , August 25, 2004
                                      - Prudential Equity Group, LLC , August 25, 2004
                                      - SG Cowen & Co., Inc. , August 25, 2004
                                      - Raymond James Financial Services, Inc. , February 17, 2004
                                      - American Express Financial Advisors Inc. , February 12, 2004
                                      - Legg Mason Wood Walker, Inc. , February 12, 2004
                                      - UBS Financial Services Inc. , February 12, 2004
                                      - Wachovia Securities Inc. , February 12, 2004
                                      - Linsco/Private Ledger Corp. , February 12, 2004
                                      - Credit Suisse First Boston LLC, f/k/a Credit Suisse First Boston Corporation , October 31, 2003
                                      - UBS Securities LLC, f/k/a UBS Warburg LLC , October 31, 2003
                                      - U.S. Bancorp Piper Jaffray Inc. , October 31, 2003
                                      - Morgan Stanley & Co. Incorporated , October 31, 2003
                                      - Lehman Brothers Inc. , October 31, 2003
                                      - Goldman, Sachs & Co. , October 31, 2003
                                      - Merrill Lynch, Pierce, Fenner & Smith, Incorporated , October 31, 2003
                                      - Bear, Stearns & Co. Inc. , October 31, 2003
                                      - Citigroup Global Markets Inc., f/k/a Salomon Smith Barney Inc. , October 31, 2003
                                      - J.P. Morgan Securities Inc. , October 31, 2003
                                      - J.P. Morgan Securities Inc. , October 8, 2003
                                      - Goldman, Sachs & Co. , September 4, 2003
                                      - UBS PaineWebber, Inc. , August 20, 2003
                                      - Deutsche Asset Management, Inc. , August 19, 2003
                                      - J.P. Morgan Chase & Co. , July 28, 2003
                                      - Prudential Securities Incorporated , July 10, 2003

#### Section 4(1) - Transactions by a person other than an issuer, underwriter, or dealer

                                      - Nationwide Financial Services, Inc. and Provident Mutual Life Insurance Company , August 9, 2002

#### Section 4(3) - Transactions by a dealer

                                      - Bank of America Corporation , June 11, 2009
                                      - J.P. Morgan Securities, Inc. , June 5, 2007

#### Section 5 - Registration of offers and sales of securities

                                      - The Money Management Institute , April 11, 2019
                                      - Morgan Stanley Smith Barney LLC , November 22, 2016
                                      - Oak Leaf B.V. , June 18, 2013
                                      - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc. , December 1, 2011
                                      - Cleary Gottlieb Steen & Hamilton LLP , July 15, 2011
                                      - Computershare Trust Company, N.A. , July 26, 2010

#### Section 18

                                      - The Options Clearing Corporation , February 19, 2013
                                      - The Options Clearing Corporation , February 1, 2012

#### Rule 144 - Resales of restricted securities

                                      - Rule 144(d)(1) Up-C Structure , November 1, 2016
                                      - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 14, 2016
                                      - Certain Canadian Issuers , September 6, 2013
                                      - H&R Real Estate Investment Trust , May 29, 2012
                                      - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc. , December 1, 2011
                                      - Abacus Investments Limited , October 5, 2007
                                      - Smart Move, Inc. , May 16, 2007
                                      - Mercer International Inc. , December 12, 2005
                                      - Triad Guaranty, Inc. and Collateral Investment Corp. , August 12, 2005
                                      - Ashland Inc. , August 8, 2005
                                      - Texas Roadhouse, Inc. , July 28, 2005
                                      - Bunzl plc , May 27, 2005
                                      - Banc of America Investors, L.P. , February 24, 2004
                                      - Sprint Corporation , August 25, 2003
                                      - Physica B.V. and Solvay S.A. , April 8, 2003
                                      - M/I Schottenstein Homes, Inc. , February 28, 2003
                                      - General Maritime Corp. , June 14, 2002
                                      - Intergraph Corp. , May 15, 2002
                                      - Gen Probe Inc/Chugai Pharmaceutical Co., Ltd. , April 30, 2002

#### Rule 144A

                                      - Fédération des caisses Desjardins du Québec , April 29, 2021
                                      - Contingent Convertible Capital Securities , March 28, 2019

#### Rule 144A - Resales of restricted securities to qualified institutions

                                      - College Savings Plans Network , January 12, 2016
                                      - Alaska Permanent Fund , July 14, 2011
                                      - Communicator Inc , September 20, 2002

#### Rule 145 - Reclassifications of securities, mergers, consolidations and acquisitions

                                      - Constellium N.V. , February 7, 2018
                                      - Fresenius Aktiengesellschaft , October 10, 2006

#### Rule 701 - Exemption for certain employee benefit plans or compensation arrangements

                                      - Arclight Systems, LLC , January 17, 2002

#### Regulation C - Registration

#### *Rule 405 - Determination regarding ineligible issuer status*

                                      - Aon plc , January 25, 2024
                                      - BlackRock, Inc. , October 24, 2023
                                      - M&T Bank Corporation , October 10, 2023
                                      - The Charles Schwab Corporation , June 13, 2022
                                      - Nokia Corporation , November 2, 2021
                                      - Huntington Bancshares Incorporated , June 24, 2021
                                      - Prudential Financial, Inc. , December 23, 2020	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10916.pdf
                                      - Intercontinental Exchange, Inc. , December 9, 2020	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10898.pdf
                                      - Dominion Energy, Inc. , December 3, 2020	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10893.pdf
                                      - Aegon N.V. , September 30, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10864.pdf
                                      - Hancock Whitney Corporation , September 25, 2020
                                      - Northern Trust Corporation , September 18, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10846.pdf
                                      - American International Group, Inc , July 28, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10808.pdf
                                      - American International Group, Inc , July 28, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10807.pdf
                                      - Franklin Resources, Inc. , July 2, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10798.pdf
                                      - U.S. Bancorp , June 1, 2020
                                      - Morgan Stanley , May 12, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10784.pdf
                                      - Royal Bank of Canada , April 24, 2020
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, April 17, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10774.pdf
                                      - HSBC Holdings plc , March 16, 2020
                                      - Morgan Stanley , November 7, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10727.pdf
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10713.pdf
                                      - BGC Partners, Inc. , September 27, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10711.pdf
                                      - Bank of Montreal , September 27, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10708.pdf
                                      - Raymond James Financial, Inc. , September 17, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10690.pdf
                                      - Prudential Financial, Inc. , September 16, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10685.pdf
                                      - Clear Channel Outdoor Holdings, Inc. , August 14, 2019
                                      - Valeant Pharmaceuticals International, Inc. , April 4, 2019
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, March 11, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10612.pdf
                                      - Deutsche Bank AG, Wells Fargo & Company, and Royal Bank of Canada, March 11, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10613.pdf
                                      - The Bank of New York Mellon Corporation , December 17, 2018
                                      - LendingClub Corporation , September 28, 2018
                                      - Walgreens Boots Alliance, Inc. , September 28, 2018
                                      - Global Payments, Inc. , September 21, 2018
                                      - Aegon, N.V. , August 27, 2018
                                      - PG&E Corporation , August 16, 2018
                                      - Ameriprise Financial, Inc. , August 15, 2018
                                      - Oaktree Capital Group, LLC , July 10, 2018
                                      - Morgan Stanley , June 29, 2018
                                      - The PNC Financial Services Group, Inc. , April 6, 2018
                                      - Casella Waste Systems, Inc. , March 30, 2018	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10475.pdf
                                      - Voya Financial, Inc. , March 8, 2018
                                      - Intercontinental Exchange, Inc. , March 6, 2018	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10464.pdf
                                      - Ameriprise Financial, Inc. , February 28, 2018
                                      - Ameriprise Financial, Inc. , December 8, 2017
                                      - SunTrust Banks, Inc. , September 14, 2017
                                      - Paramount Group, Inc. , July 6, 2017
                                      - Voya Financial, Inc. , March 8, 2017
                                      - Morgan Stanley , February 14, 2017
                                      - Morgan Stanley , January 24, 2017
                                      - Citigroup, Inc. , January 24, 2017	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2017/33-10289.pdf
                                      - Morgan Stanley , January 13, 2017
                                      - Deutsche Bank AG , December 16, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10273.pdf
                                      - Deutsche Bank AG , December 16, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10271.pdf
                                      - State Street Corporation , December 12, 2016
                                      - Aviva plc , September 23, 2016
                                      - BOK Financial Corporation , September 9, 2016
                                      - Raymond James Financial, Inc. , September 8, 2016
                                      - Invesco Ltd. , August 24, 2016
                                      - Apollo Global Management, LLC , August 23, 2016
                                      - The Bank of New York Mellon Corporation , June 13, 2016
                                      - American International Group, Inc. , March 14, 2016
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, February 2, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10030.pdf
                                      - Barclays PLC and Barclays Bank PLC , January 31, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10012.pdf
                                      - State Street Corporation , January 14, 2016
                                      - Morgan Stanley , December 22, 2015
                                      - KCG Holdings, Inc. , December 21, 2015
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, September 30, 2015	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9956.pdf
                                      - Citigroup Inc. , August 19, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9896.pdf
                                      - Citigroup Inc. , August 17, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9894.pdf
                                      - KKR & Co. L.P. , June 18, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9855.pdf
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, June 18, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/litigation/admin/2015/33-9848.pdf
                                      - Archer Daniels Midland Company , June 3, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9802.pdf
                                      - UBS AG , May 20, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9782.pdf
                                      - The Royal Bank of Scotland Group plc , May 20, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9781.pdf
                                      - JPMorgan Chase & Co. , May 20, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9780.pdf
                                      - Citigroup Inc. , May 20, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9779.pdf
                                      - Barclays PLC , May 20, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9778.pdf
                                      - Helmerich & Payne, Inc. , May 13, 2015
                                      - Deutsche Bank AG , May 1, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9764.pdf
                                      - Deutsche Bank AG , April 23, 2015
                                      - UBS AG , January 15, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9698.pdf
                                      - Citigroup Inc. , September 26, 2014	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9658.pdf
                                      - Barclays PLC , September 23, 2014	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9650.pdf
                                      - Morgan Stanley , July 24, 2014
                                      - AEGON N.V. , June 24, 2014
                                      - The Royal Bank of Scotland Group plc , April 25, 2014	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2014/33-9578.pdf
                                      - Nomura Holdings Inc. , January 2, 2014
                                      - Bank of America Corporation , December 12, 2013
                                      - Fifth Third Bancorp , December 4, 2013
                                      - The Royal Bank of Scotland Group plc , November 26, 2013
                                      - UBS AG , September 19, 2013
                                      - UBS AG , August 6, 2013
                                      - Oppenheimer Holdings, Inc. , March 26, 2013
                                      - JPMorgan Chase & Co. , January 8, 2013
                                      - Credit Suisse AG , November 16, 2012
                                      - Wells Fargo & Company , August 14, 2012
                                      - Mizuho Financial Group, Inc. , July 27, 2012
                                      - UBS AG , May 10, 2012
                                      - H&R Block, Inc. , May 3, 2012
                                      - General Electric Capital Corporation, Inc. , January 24, 2012
                                      - Wells Fargo & Company , December 9, 2011
                                      - Morgan Stanley , November 16, 2011
                                      - Credit Suisse AG , October 19, 2011
                                      - JPMorgan Chase & Co. , July 11, 2011
                                      - Raymond James Financial, Inc. , July 1, 2011
                                      - JPMorgan Chase & Co. , June 29, 2011
                                      - Regions Financial Corporation , June 22, 2011
                                      - UBS AG , May 6, 2011
                                      - Wells Fargo & Company , April 7, 2011
                                      - Merrill Lynch and Co., Inc. (P-01118) , February 15, 2011
                                      - Merrill Lynch and Co., Inc. (HO-10038) , February 15, 2011
                                      - Bank of America Corporation , January 26, 2011
                                      - Charles Schwab Corporation , January 11, 2011
                                      - Bank of America Corporation , December 7, 2010
                                      - Regions Financial Corporation , September 24, 2010
                                      - Goldman Sachs Group, Inc. , July 23, 2010
                                      - State Street Corporation , February 4, 2010
                                      - TD Ameritrade Holding Corporation , December 16, 2009
                                      - JPMorgan Chase & Co. , November 4, 2009
                                      - Regions Financial Corporation , September 22, 2009
                                      - Morgan Stanley & Co. Incorporated , July 20, 2009
                                      - TD Ameritrade Holding Corporation , July 20, 2009
                                      - Deutsche Bank AG , June 16, 2009
                                      - Bank of America Corporation , June 11, 2009
                                      - Royal Bank of Canada , June 11, 2009
                                      - Prudential Financial, Inc. , June 9, 2009
                                      - Wells Fargo & Company , June 8, 2009
                                      - O'Reilly Automotive, Inc , May 26, 2009
                                      - Wachovia Securities, LLC , February 26, 2009
                                      - Merrill Lynch and Co., Inc. and Bank of America Corporation , February 11, 2009
                                      - Citigroup, Inc. , December 23, 2008
                                      - UBS Financial Services, Inc. and UBS Securities LLC , December 23, 2008
                                      - JPMorgan Chase & Co. , August 4, 2008
                                      - Knight Capital Group, Inc. , July 1, 2008
                                      - GAMCO Investors, Inc. , June 9, 2008
                                      - Analog Devices, Inc. , May 30, 2008
                                      - First Southwest Company , May 27, 2008
                                      - Bank of America Corporation , May 1, 2008
                                      - Cardinal Health, Inc. , August 7, 2007
                                      - Hewlett-Packard Company , July 20, 2007
                                      - International Business Machines Corporation , June 26, 2007
                                      - Manulife Financial Corporation , June 26, 2007
                                      - Barclays PLC , June 6, 2007
                                      - Morgan Stanley & Co. Incorporated , May 11, 2007
                                      - RenaissanceRe Holdings Ltd. , April 27, 2007
                                      - Tenet Healthcare Corporation , April 19, 2007
                                      - Nicor, Inc. , March 29, 2007
                                      - Banc of America Securities LLC , March 14, 2007  Supplemental Letter , March 20, 2007
                                      - Wilmington Trust Company , March 12, 2007
                                      - MBIA Inc. , January 29, 2007
                                      - Bank of New York Company , January 9, 2007
                                      - Deutsche Bank AG , January 9, 2007
                                      - Hartford Investment Financial Services , November 8, 2006
                                      - Waddell & Reed Financial, Inc. , October 31, 2006
                                      - Raytheon Company , October 5, 2006
                                      - BISYS Fund Services, Inc. , September 26, 2006
                                      - Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. , September 28, 2006
                                      - Citigroup, Inc. , May 31, 2006
                                      - Bank of America Corporation , May 31, 2006
                                      - The Goldman Sachs Group, Inc. , May 31, 2006
                                      - JPMorgan Chase & Co. , May 31, 2006
                                      - Morgan Stanley , May 31, 2006
                                      - Royal Bank of Canada , May 31, 2006
                                      - Bear, Stearns & Co. Inc. , March 16, 2006
                                      - Lincoln National Corporation , August 31, 2006
                                      - MetLife, Inc. , February 21, 2006

#### *Rule 411 - Incorporation by reference*

                                      - XL Capital Assurance, Inc. , July 23, 2002

#### *Rule 414 - Registration by certain successor issuers*

                                      - Oncothyreon Inc. and Biomira Inc. , January 31, 2008

#### Regulation D - Rule 501(a)

                                      - College Savings Plans Network , January 12, 2016
                                      - Alaska Permanent Fund , July 14, 2011

#### Regulation D - Rule 502

                                      - Citizen VC, Inc. , August 6, 2015
                                      - Agristar Global Networks, Ltd. , February 9, 2004

#### Regulation D - Rule 506(d) Waivers of Disqualification

                                      - Senvest , April 3, 2024
                                      - Certain Broker-Dealer Practices, February 9, 2024	                                         - See Commission Order, available at:  33-11270.pdf (sec.gov)
                                      - Certain Broker-Dealer Practices, September 29, 2023	                                         - See Commission Order, available at:  33-11249.pdf (sec.gov)
                                      - Certain Broker-Dealer Practices, August 8, 2023	                                         - See Commission Order,  available at:  33-11221.pdf (sec.gov)
                                      - Certain Broker-Dealer Practices, May 11, 2023	                                         - See Commission Order,  available at:  Certain Broker Dealer Practices (sec.gov)
                                      - Walleye Capital LLC , December 12, 2022
                                      - Certain Broker-Dealer Practices, September 27, 2022	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2022/33-11109.pdf
                                      - First Republic Investment Management, Inc. , May 19, 2022
                                      - BTIG, LLC , May 2, 2022
                                      - DF Growth REIT II, LLC, March 16, 2022	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2022/33-11041.pdf
                                      - Tierion, Inc. , December 23, 2020	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10915.pdf
                                      - BancWest Investment Services, Inc. , December 7, 2020	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10895.pdf
                                      - Public Service Company of North Carolina, Incorporated , December 3, 2020	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10894.pdf
                                      - Salt Blockchain Inc. , September 30, 2020	                                         - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10866.pdf
                                      - Morgan Stanley & Co. LLC, , September 30, 2020
                                      - FuelCell Energy, Inc. , September 3, 2020
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, April 17, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10774.pdf
                                      - Wells Fargo & Company  , February 20, 2020	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10758.pdf
                                      - Blockchain of Things, Inc. , December 18, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10737.pdf
                                      - Nebulous, Inc. , September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10716.pdf
                                      - Block.one , September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10717.pdf
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10713.pdf
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10712.pdf
                                      - BioCardia, Inc. , September 3, 2019
                                      - Certain Existing Funds affiliated with Och-Ziff Capital Management Group LLC and OZ Management LP  , June 13, 2019	                                         - See Commission Order,  available at :  https://www.sec.gov/rules/other/2019/33-10646.pdf
                                      - Deer Park Road Management Company, LP , June 4, 2019	                                         - See Commission Order,  available at :  https://www.sec.gov/rules/other/2019/33-10644.pdf
                                      - Salix Pharmaceuticals, Ltd. , April 4, 2019
                                      - Wells Fargo Securities, LLC , March 20, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10616.pdf
                                      - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, March 11, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10612.pdf
                                      - Deutsche Bank Securities, Inc., RBC Capital Markets, LLC, Wells Fargo Clearing Services, LLC, and Wells Fargo Advisors Financial Network, LLC, March 11, 2019	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10613.pdf
                                      - Central States Capital Markets, LLC , December 19, 2018	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10589.pdf
                                      - The Boring Company , October 16, 2018
                                      - Neuralink Corp. , October 16, 2018
                                      - Space Exploration Technologies Corp. , October 16, 2018
                                      - Tesla Inc. , October 16, 2018
                                      - Charles Schwab & Co., Inc. , July 9, 2018
                                      - Morgan Stanley Smith Barney LLC , June 29, 2018
                                      - Alexander Capital, L.P. , June 29, 2018
                                      - SELLAS Life Sciences Group, Inc. , June 6, 2018
                                      - Noble Capital Markets, Inc. , May 31, 2018
                                      - Aegis Capital Corporation , March 28, 2018
                                      - Merrill Lynch, Pierce, Fenner & Smith, Incorporated , March 8, 2018	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10466.pdf
                                      - Wedbush Securities Inc. , February 5, 2018	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2018/33-10455.pdf
                                      - Blue Sand Securities LLC , June 30, 2017
                                      - Bank of America N.A. et al. , May 24, 2017
                                      - Leon G. Cooperman et al. , May 22, 2017
                                      - Citizens Bank, N.A. and Citizens Bank of Pennsylvania , May 2, 2017
                                      - Rhode Island Commerce Corporation , April 3, 2017
                                      - Citigroup Global Markets Inc. , January 26, 2017
                                      - Morgan Stanley Smith Barney LLC , January 13, 2017
                                      - The Goldman Sachs Group, Inc., et al. , December 21, 2016	                                         - See Commission Order,  available at:  https://www.sec.gov/rules/other/2016/33-10275.pdf
                                      - Stifel, Nicolaus & Co., Inc. , December 6, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10263.pdf
                                      - Equidate, Inc. and Equidate Holdings LLC , December 6, 2016
                                      - Pacific Investment Management Company LLC , December 1, 2016
                                      - Moloney Securities Co., Inc. , September 30, 2016
                                      - SG Americas Securities, LLC , September 28, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10224.pdf
                                      - Feltl & Company, Inc. , June 21, 2016
                                      - Canaccord Genuity Inc. , March 24, 2016
                                      - Royal Alliance Associates, Inc., SagePoint Financial, Inc. and FSC Securities Corporation , March 14, 2016
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, February 2, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10030.pdf
                                      - Barclays Capital Inc. , January 31, 2016	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10011.pdf
                                      - In the Matter of Steven A. Cohen , January 8, 2016
                                      - JPMorgan Chase Bank, N.A. , December 18, 2015	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9993.pdf
                                        - See report prepared by  Waterside Enterprises, LLC , December 9, 2016
                                        - See report prepared by  Waterside Enterprises, LLC , December 13, 2017
                                        - See report prepared by  Waterside Enterprises, LLC , December 12, 2018
                                        - See report prepared by  Waterside Enterprises, LLC , December 5, 2019
                                        - See report prepared by  Waterside Enterprises, LLC,  December 11, 2020
                                      - National Asset Management, Inc. , October 26, 2015
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, September 30, 2015	                                         - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9956.pdf
                                      - Aegis Capital Corp. , September 14, 2015
                                      - Citigroup Global Markets, Inc. , August 19, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9895.pdf
                                      - Guggenheim Partners Investment Management, LLC , August 10, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9884.pdf
                                      - Piper Jaffray & Co. , July 20, 2015
                                      - Macquarie Capital (USA) Inc. , July 6, 2015	                                         - Macquarie Capital (USA) Inc. , May 15, 2015
                                      - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, June 18, 2015	                                         - See Commission Order,  available at :  http://www.sec.gov/litigation/admin/2015/33-9848.pdf
                                      - Merrill Lynch, Pierce, Fenner & Smith Incorporated , June 1, 2015
                                      - Barclays PLC, Barclays Bank PLC, and Barclays Capital Inc. , May 20, 2015	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9786.pdf
                                      - UBS AG , May 20, 2015	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9787.pdf
                                      - BlackRock Advisors, LLC , April 20, 2015
                                      - H.D. Vest Investment Services, Inc. , March 4, 2015
                                      - Oppenheimer & Co. Inc. , January 27, 2015	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9712.pdf
                                      - Bank of America N.A. et al. , November 25, 2014	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9682.pdf
                                      - Citigroup Global Markets Inc. , September 26, 2014	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9657.pdf
                                      - Barclays Capital Inc. , September 23, 2014	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9651.pdf
                                      - Wells Fargo Advisors, LLC , September 22, 2014	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9649.pdf
                                      - Dominick & Dominick LLC , July 28, 2014	                                         - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9619.pdf
                                      - Credit Suisse AG , May 19, 2014	                                         - See Commission Order,  available at :  http://www.sec.gov/rules/other/2014/33-9589.pdf
                                      - Jefferies LLC , March 12, 2014
                                      - Diamond Foods, Inc. , March 6, 2014
                                      - Credit Suisse Group AG , February 21, 2014
                                      - Instinet LLC , December 26, 2013
                                      - RBS Securities Inc. , November 25, 2013

#### Regulation S - Offers and sales made outside the United States

                                      - Taipei Exchange Main Board and Taipei Exchange Bond Market , September 3, 2019
                                      - NZX Limited , April 12, 2019
                                      - Deutsche Access Investments Limited , November 20, 2018
                                      - International Stock Exchange Authority Limited , November 2, 2018
                                      - BSE Limited , May 15, 2018
                                      - Aequitas NEO Exchange Inc. , January 5, 2017
                                      - Hellenic Exchanges & Athens Stock Exchange, SA , July 15, 2016
                                      - Oslo B?rs - Merkur Market , April 13, 2016
                                      - On-Market Bookbuilds Pty Ltd. , November 13, 2014
                                      - First North , April 25, 2014
                                      - The Malta Stock Exchange plc , July 9, 2013
                                      - Coach, Inc. and J.P. Morgan Chase Bank N.A. , November 28, 2011
                                      - The Bahamas International Securities Exchange , October 20, 2011
                                      - Bursa Malaysia Securities Berhad , September 10, 2010
                                      - CNSX Markets Inc. , February 24, 2010
                                      - Eurolist by Euronext and the Alternext Market , March 16, 2007
                                      - The Korea Exchange , February 28, 2007
                                      - The Panama Stock Exchange , June 21, 2006
                                      - Euronext Amsterdam N.V. , April 7, 2006
                                      - Wiener Börse , December 14, 2004
                                      - Taiwan Stock Exchange Corporation , December 14, 2004
                                      - Euronext Brussels SA/NV , November 10, 2004
                                      - Tokyo Stock Exchange, Inc. , August 20, 2004
                                      - Prague Stock Exchange , May 28, 2004
                                      - europrospectus.com limited , April 28, 2004
                                      - Cairo and Alexandria Stock Exchanges , April 16, 2003
                                      - Barcelona Stock Exchange, Bilbao Stock Exchange, Madrid Stock Exchange and Valencia Stock Exchange , March 11, 2003
                                      - Channel Islands Stock Exchange , September 6, 2002
                                      - SWX Swiss Exchange , July 3, 2002

#### Form F-7

                                      - Form F-7 , February 1, 2017

#### Form F-3

                                      - Bank of Montreal , July 3, 2013
                                      - The Bank of Nova Scotia , May 31, 2013
                                      - Royal Bank of Canada , May 18, 2012
                                      - ArcelorMittal , August 13, 2008

#### Form F-10

                                      - TransCanada PipeLines Limited , March 20, 2014

#### Form S-3

                                      - Allstate Life Insurance Company , August 23, 2002
                                      - CarMax, Inc. , December 6, 2002

#### Form S-8

                                      - Beazer Homes USA, Inc. , March 12, 2007

#### Schedule B - Foreign Government registration statement

                                      - Asian Infrastructure Investment Bank , December 9, 2019
                                      - Republic of Indonesia , February 16, 2018
                                      - Republic of the Philippines , December 6, 2017
                                      - Japan International Cooperation Agency , December 8, 2016
                                      - Republic of Peru , July 30, 2015
                                      - Republic of Chile , April 27, 2015
                                      - FMS Wertmanagement and the Federal Republic of Germany , February 20, 2013
                                      - Council of Europe Development Bank , April 23, 2010
                                      - Commonwealth of Australia , January 11, 2010
                                      - New South Wales Treasury Corporation, The Crown in Right of New South Wales , September 15, 2009
                                      - Commonwealth of Australia , February 26, 2009
                                      - Republic of Hungary , September 28, 2007
                                      - Oesterreichische Kontrollbank Aktiengesellschaft and the Republic of Austria , July 20, 2007
                                      - Landeskreditbank Baden-Württemberg - Förderbank , April 18, 2005
                                      - Republic of Uruguay , March 8, 2005
                                      - Bolivarian Republic of Venezuela , April 28, 2004
                                      - Financement Quebec , June 24, 2002
                                      - Republic of Italy , February 4, 2002
                                      - Government of Jamaica , May 22, 2002
                                      - Landwirtschaftliche Rentenbank — Federal Republic of Germany , January 30, 2003

### Securities Exchange Act of 1934

#### Rule 10A-3

                                      - Brazilian Foreign Private Issuers , November 8, 2018

#### Section 12 - Registration requirements for a class of securities

                                      - Cleary Gottlieb Steen & Hamilton LLP , July 15, 2011
                                      - Tennessee Valley Authority , December 14, 2006
                                      - Federal Home Loan Bank of Topeka , May 23, 2006
                                      - Federal Home Loan Bank of Seattle , May 23, 2006
                                      - Federal Home Loan Bank of Des Moines , May 23, 2006
                                      - Federal Home Loan Bank of Atlanta , March 20, 2006
                                      - Federal Home Loan Bank of Indianapolis , February 22, 2006
                                      - Federal Home Loan Bank of Chicago , January 20, 2006
                                      - Federal Home Loan Bank of Boston , December 23, 2005
                                      - Federal Home Loan Bank of Pittsburgh , September 28, 2005
                                      - Federal Home Loan Bank of Dallas , September 15, 2005
                                      - Federal Home Loan Bank of Cincinnati , September 13, 2005
                                      - Federal Home Loan Bank of San Francisco , August 26, 2005
                                      - Federal Home Loan Bank of New York , August 26, 2005
                                      - Federal National Mortgage Association , July 12, 2002
                                      - Federal Home Loan Mortgage Corporation , July 12, 2002

#### *Sections 12(g) and 12(h) - Relief from reporting*

                                      - FSP 303 East Wacker Drive Corp. Liquidating Trust , November 13, 2018
                                      - Royal Dutch Shell plc , August 7, 2015
                                      - FSP 50 South Tenth Street Corp. Liquidating Trust , November 14, 2014
                                      - FSP Galleria North Corp. Liquidating Trust , August 13, 2014
                                      - FSP Phoenix Tower Corp. Liquidating Trust , April 1, 2013
                                      - Behringer Harvard Short-Term Opportunity Liquidating Trust , March 28, 2013
                                      - ICON Income Fund Nine Liquidating Trust , March 26, 2013
                                      - Motors Liquidation Company GUC Trust , May 23, 2012
                                      - ERM Worldwide Limited , March 23, 2012
                                      - Fenwick & West LLP , February 13, 2012
                                      - Twitter, Inc. , September 13, 2011
                                      - Zynga Inc. , June 17, 2011
                                      - Behringer Harvard Mid-Term Value Enhancement Liquidating Trust , March 31, 2011
                                      - REMEC Liquidating Trust , March 28, 2011
                                      - Camp Dresser & McKee Inc. , October 25, 2010
                                      - G REIT Liquidating Trust , August 5, 2010
                                      - ICON Cash Flow Partners L.P. Seven Liquidating Trust , July 9, 2010
                                      - Freedom Financial Group, Inc. , March 24, 2010
                                      - T REIT Liquidating Trust , March 16, 2010
                                      - Facebook, Inc. , October 14, 2008
                                      - G REIT, Inc. and G REIT Liquidating Trust , February 25, 2008
                                      - ICON Cash Flow Partners L.P. Seven and ICON Cash Flow Partners L.P. Seven Liquidating Trust , August 14, 2007
                                      - T REIT, Inc. and T REIT Liquidating Trust , August 9, 2007
                                      - Pepco Holdings, Inc. , December 6, 2006
                                      - BH Lodging Corp. , November 8, 2006
                                      - Loudeye Corp. , November 7, 2006
                                      - VG Holding Corporation , October 31, 2006
                                      - Avago Technologies Limited , October 6, 2006
                                      - Network General Central Corporation , May 22, 2006
                                      - Cygnus, Inc. , March 27, 2006
                                      - FORE Holdings LLC and FORE Holdings Liquidating Trust , December 1, 2005
                                      - Jazz Semiconductor, Inc. , November 21, 2005
                                      - WinCo Foods, LLC and WinCo Holdings, Inc. , November 21, 2005
                                      - McKinsey & Company, Inc. , January 11, 2005
                                      - Galey & Lord, Inc. , May 10, 2004
                                      - Shelbourne Properties I, Inc. , April 29, 2004
                                      - Abetterwayhome Corp. , January 30, 2004
                                      - Marengo Bancshares, Inc. , November 7, 2003
                                      - Wilmington Trust Company, as Trustee, and AFG Investment Liquidating Trusts , June 18, 2003
                                      - PLM Equipment Growth Fund III, Liquidating Trust , June 9, 2003
                                      - ISE Labs, Inc. , June 2, 2003
                                      - Seagate Removable Storage Solutions Holdings , March 7, 2003
                                      - Headstrong Corporation , February 28, 2003
                                      - Wilmington Trust Company et al. , February 26, 2003
                                      - DataCard Corporation , October 15, 2002
                                      - Accredited Home Lenders, Inc. , July 26, 2002
                                      - Pae Tec Corp. , July 16, 2002
                                      - J.P. Morgan Chase & Co and other Affiliates , June 26, 2002
                                      - Cobalt Group Inc. , June 25, 2002
                                      - Burnham Pacific Properties, Inc. , June 21, 2002
                                      - MWH Global Inc. , May 9, 2002
                                      - Nordstrom.com, LLC , February 28, 2002
                                      - InFlowGroup, Inc. , February 13, 2002
                                      - SI International, Inc. , February 4, 2002
                                      - Unisphere Networks, Inc. , January 15, 2002

#### *Rule 12g-3 - Successor issuers*

                                      - ITT Corporation , May 5, 2016
                                      - Pavonia Limited , January 22, 2016
                                      - ARRIS Group, Inc., ARRIS International Limited, and Pace plc. , October 30, 2015
                                      - Forest City Enterprises, Inc. , August 5, 2015
                                      - New Monster Corporation and New Laser Corporation , June 12, 2015
                                      - C&J Energy Services, Inc. , March 23, 2015
                                      - Sanchez Production Partners LLC , February 19, 2015
                                      - Mylan Inc. , February 18, 2015
                                      - Medtronic, Inc., Medtronic Holdings Limited, and Covidien plc , January 23, 2015
                                      - Remy International, Inc. and New Remy Holdco Corp. , December 18, 2014
                                      - Iron Mountain Incorporated , November 17, 2014
                                      - Media General, Inc. , November 10, 2014
                                      - Woori Finance Holdings Co., Ltd., and Woori Bank , October 31, 2014
                                      - Rocky Mountain Chocolate Factory, Inc. , October 15, 2014
                                      - UBS AG and UBS Group AG , October 1, 2014
                                      - Eteris B.V., Applied Materials, Inc. and Tokyo Electron Limited , September 29, 2014
                                      - Horizon Pharma, Inc. and Horizon Pharma plc , September 10, 2014
                                      - Oshkosh Corporation , June 30, 2014
                                      - NorthStar Realty Finance Corp. , June 30, 2014
                                      - Pentair-Switzerland and Pentair-Ireland , May 1, 2014
                                      - Endo Health Solutions, Inc. , February 28, 2014
                                      - Perrigo Company, Perrigo Company Limited and Elan Corporation plc , December 17, 2013
                                      - Gastar Exploration, Inc. and Gastar Exploration USA, Inc. , November 26, 2013
                                      - Actavis, Inc. , September 30, 2013
                                      - Sirius XM Radio Inc. , September 30, 2013
                                      - Starburst II, Inc. and Sprint Nextel Corporation , July 3, 2013
                                      - LIN TV Corp. , April 30, 2013
                                      - Genworth Financial, Inc. , March 27, 2013
                                      - Coca-Cola Hellenic Bottling Company S.A. and Coca-Cola HBC AGC , March 14, 2013
                                      - Tower Group, Inc. , December 7, 2012
                                      - Eaton Corporation , November 8, 2012
                                      - Pentair, Inc. , September 20, 2012
                                      - SAIC, Inc. , April 27, 2012
                                      - Alexander & Baldwin, Inc. , April 3, 2012
                                      - ADA-ES, Inc. , March 15, 2012
                                      - Jazz Pharmaceuticals, Inc. , January 12, 2012
                                      - XOMA Ltd. , December 8, 2011
                                      - GP Strategies Corporation , October 11, 2011
                                      - MGP Ingredients, Inc. , October 11, 2011
                                      - Interactive Intelligence, Inc. , April 27, 2011
                                      - The Mosaic Company , February 3, 2011
                                      - HCA, Inc. , November 22, 2010
                                      - GrafTech International Ltd. , November 4, 2010
                                      - Sun Healthcare Group, Inc. , September 29, 2010
                                      - The Dress Barn, Inc. , August 13, 2010
                                      - GulfMark Offshore, Inc. , January 11, 2010
                                      - MF Global Ltd. , December 15, 2009
                                      - Hungarian Telephone and Cable Corp., Invitel Holdings A/S , February 27, 2009
                                      - Willbros Group, Inc. , February 27, 2009
                                      - Pediatrix Medical Group, Inc. , December 22, 2008
                                      - Galileo Holding Corporation , December 19, 2008
                                      - Otter Tail Corporation , December 19, 2008
                                      - Mentor Corporation , September 26, 2008
                                      - Reuters Group PLC and Thomson Reuters PLC , March 20, 2008
                                      - Dollar Tree Stores, Inc. , February 20, 2008
                                      - Energy West, Incorporated , January 15, 2008
                                      - Roper Industries, Inc. , July 19, 2007
                                      - InterDigital Communications Corporation , June 25, 2007
                                      - ABX Air, Inc. , June 13, 2007
                                      - Equitable Resources, Inc. , April 25, 2007
                                      - Ford Motor Credit Company , March 21, 2007
                                      - Hecla Mining Company , October 31, 2006
                                      - Global Preferred Holdings, Inc. , July 18, 2006
                                      - Southwestern Energy Company , June 29, 2006
                                      - Duke Energy Corporation, Duke Energy Holding Corp., Cinergy Corp. , March 30, 2006
                                      - Shire Pharmaceuticals Group PLC and Shire PLC , November 17, 2005
                                      - CanWest Media Inc. , November 15, 2005
                                      - Aether Systems, Inc. , April 26, 2005
                                      - Royal Dutch Shell PLC , May 17, 2005
                                      - Matria Healthcare, Inc. , February 10, 2005
                                      - News Corporation Limited , November 3, 2004
                                      - Johnson Controls, Inc. , October 1, 2004
                                      - Bookham Technology plc , September 22, 2004
                                      - Russell Corporation , March 18, 2004
                                      - Ampco-Pittsburgh Corporation , January 22, 2004
                                      - Hanson PLC, Hanson Building Materials PLC , October 9, 2003
                                      - Adolph Coors Company , August 25, 2003
                                      - Six Continents PLC , March 28, 2003
                                      - Friedman, Billings, Ramsey Group Inc., FBR Asset Investment Corporation, Forest Merger Corporation , March 25, 2003
                                      - Crown, Cork & Seal Company, Inc. , February 25, 2003
                                      - AT&T Comcast Corporation , November 18, 2002
                                      - ConocoPhillips , August 23, 2002
                                      - Weatherford International , June 25, 2002
                                      - Nabors Industries, Inc. , April 30, 2002

#### *Rule 12g3-2(b) - Exemptions for American depositary receipts and certain foreign securities*

                                      - Deutsche Bank Trust Company Americas , April 9, 2013
                                      - Registration of PORTAL Securities under Section 12(g) , July 31, 2007

#### *Rule 12h-1 - Exemptions from registration under Section 12(g) of the Act*

                                      - ViewSonic Corporation , March 14, 2008

#### *Rule 12h-3 - Suspension of duty to file reports under Section 15(d)*

                                      - Interline Brands, Inc. , August 24, 2015
                                      - Biomet, Inc. , August 11, 2015
                                      - Circle Entertainment, Inc. , May 13, 2015
                                      - Greer Bancshares, Incorporated , March 4, 2015
                                      - First Physicians Capital Group, Inc. , December 19, 2014
                                      - Affymax, Inc. , November 14, 2014
                                      - Orbit International Corp. , November 13, 2014
                                      - Madison Bancorp, Inc. , May 27, 2014
                                      - Beam Inc., now known as Beam Suntory Inc. , May 12, 2014
                                      - VSB Bancorp, Inc. , March 31, 2014
                                      - Gasco Energy, Inc. , March 31, 2014
                                      - Actavis, Inc. , February 26, 2014
                                      - Provident Community Bancshares, Inc. , February 10, 2014
                                      - Willbros Group, Inc. , November 5, 2013
                                      - Maxygen, Inc.,  October 30, 2013
                                      - Oak Ridge Financial Services, Inc. , September 9, 2013
                                      - Frederick County Bancorp, Inc , June 19, 2013
                                      - Environmental Tectonics Corporation , March 22, 2013
                                      - Croghan Bancshares, Inc. , March 21, 2013
                                      - iSecuretrac Corp. , February 1, 2013
                                      - Birmingham Bloomfield Bancshares, Inc. , January 30, 2013
                                      - Northern Illinois Gas Company , January 18, 2013
                                      - Mid-Wisconsin Financial Services, Inc. , December 19, 2012
                                      - Alarion Financial Services, Inc. , November 29, 2012
                                      - RadView Software Ltd. , November 14, 2012
                                      - North State Bancorp , September 27, 2012
                                      - Britton & Koontz Capital Corporation , September 27, 2012
                                      - First Citizens Bancshares, Inc. , September 26, 2012
                                      - Peoples Financial Services Corp. , August 16, 2012
                                      - Central Virginia Bankshares, Inc. , August 8, 2012
                                      - AB&T Financial Corporation , July 27, 2012
                                      - AmerisourceBergen Corporation , July 25, 2012
                                      - Botetourt Bankshares, Inc. , July 24, 2012
                                      - Republic Services, Inc. , July 24, 2012
                                      - First Ottawa Bancshares, Inc. , July 23, 2012
                                      - Potomac Bancshares, Inc. , July 23, 2012
                                      - China Shenghuo Pharmaceutical Holdings, Inc. , July 20, 2012
                                      - Skagit State Bancorp, Inc. , July 20, 2012
                                      - Touchmark Bancshares, Inc. , July 17, 2012
                                      - GlenRose Instruments Inc. , July 16, 2012
                                      - Mango Capital, Inc. , March 28, 2012
                                      - DT Sale Corp. , November 14, 2011
                                      - MXenergy Holdings Inc. , August 18, 2011
                                      - Aeroflex Incorporated , August 4, 2011
                                      - Constar International Inc. , March 29, 2011
                                      - CPG International Inc. , March 23, 2011
                                      - Decorator Industries, Inc. , March 23, 2011
                                      - enherent Corp. , March 17, 2011
                                      - Live Current Media Inc. , March 18, 2011
                                      - CoSine Communications, Inc. , March 15, 2011
                                      - Wentworth Energy, Inc. , March 15, 2011
                                      - Mexican Restaurants, Inc. , January 13, 2011
                                      - Goodman Global Group, Inc. , December 14, 2010
                                      - Tix Corporation , November 5, 2010
                                      - Congoleum Corporation , August 16, 2010
                                      - Greenville Federal Financial Corporation , July 13, 2010
                                      - Nyer Medical Group, Inc. , June 30, 2010
                                      - Intraop Medical Corporation , May 12, 2010
                                      - Sielox, Inc. , March 29, 2010
                                      - AutoImmune, Inc. , March 26, 2010
                                      - BankGreenville Financial Corporation , March 26, 2010
                                      - TXCO Resources Inc. , March 25, 2010
                                      - GrandSouth Bancorporation , March 24, 2010
                                      - Harrington West Financial Group Inc. , March 24, 2010
                                      - PureDepth, Inc. , March 8, 2010
                                      - i2 Technologies, Inc. , March 8, 2010
                                      - Marvel Entertainment, LLC , February 26, 2010
                                      - California Micro Devices Corporation , February 8, 2010
                                      - Sun Microsystems, Inc. , February 5, 2010
                                      - Perot Systems Corporation , February 3, 2010
                                      - Semitool, Inc. , January 29, 2010
                                      - Craftmade International, Inc. , January 27, 2010
                                      - Telemig Celular Participacoes S.A. , December 14, 2009
                                      - Charlotte Russe Holding, Inc. , December 10, 2009
                                      - DPH Holdings Corp. , November 12, 2009
                                      - Caraustar Industries, Inc. , November 9, 2009
                                      - Medialink Worldwide Incorporated , November 9, 2009
                                      - Woodbridge Holdings Corporation , November 9, 2009
                                      - International Wire Group, Inc. , November 6, 2009
                                      - Wyeth , November 4, 2009
                                      - Map Financial Group, Inc. , November 3, 2009
                                      - Residential Capital, LLC , November 3, 2009
                                      - Comtech Telecommunications Corp. , August 27, 2009
                                      - DATATRAK International, Inc. , August 12, 2009
                                      - PlanetOut Inc. , August 12, 2009
                                      - Gateway Pacific Bancorp , August 7, 2009
                                      - Cox Radio, Inc. , August 6, 2009
                                      - SumTotal Systems, Inc. , August 6, 2009
                                      - Hearst Television Inc. , August 5, 2009
                                      - Neuro-Hitech, Inc. , July 30, 2009
                                      - Westaff, Inc. , May 19, 2009
                                      - Silverstar Holdings, Ltd. , May 15, 2009
                                      - PharmaNet Development Group, Inc. , May 8, 2009
                                      - Rusoro Mining Ltd. , April 22, 2009
                                      - Mountain Valley Bancshares, Inc. , March 30, 2009
                                      - Sunshine Financial, Inc. and Sunshine Savings Bank 401(k) Profit Sharing Plan , March 30, 2009
                                      - Minrad International, Inc. , March 27, 2009
                                      - Interlink Electronics, Inc. , March 26, 2009
                                      - Beverly Hills Bancorp Inc. , March 13, 2009
                                      - TIAA-CREF U.S. Real Estate Fund I, L.P. , March 10, 2009
                                      - MinnErgy, LLC , March 10, 2009
                                      - Metro One Telecommunications, Inc. , March 4, 2009
                                      - Anheuser-Busch Companies, Inc. , February 18, 2009
                                      - UST Inc. , February 18, 2009
                                      - EnergySouth, Inc. , December 11, 2008
                                      - Ampex Corporation , November 14, 2008
                                      - Consonus Technologies, Inc. , November 10, 2008
                                      - United Online, Inc. , November 7, 2008
                                      - Energy East Corporation , October 31, 2008
                                      - ACE*COMM Corporation , September 26, 2008
                                      - Horsepower Holdings, Inc. , August 14, 2008
                                      - I.C. Isaacs & Company, Inc. , August 13, 2008
                                      - Prairie Creek Ethanol, LLC , August 12, 2008
                                      - Liberty Lane Acquisition Corp. , July 28, 2008
                                      - Barclays (Netherlands) N.V. , June 26, 2008
                                      - Questar Assessment, Inc. , June 13, 2008
                                      - CollaGenex Pharmaceuticals, Inc. , May 12, 2008
                                      - SunCom Wireless Holdings, Inc. , February 29, 2008
                                      - Planet Technologies, Inc. , February 7, 2008
                                      - MetLife Life and Annuity Company of Connecticut , January 22, 2008
                                      - RARE Hospitality International, Inc. , January 22, 2008
                                      - International Securities Exchange, Inc. , January 3, 2008
                                      - Bausch & Lomb Incorporated , November 6, 2007
                                      - FoxHollow Technologies, Inc. , November 2, 2007
                                      - Victory Renewable Fuels, LLC , October 15, 2007
                                      - Eagle Hospitality Properties Trust, Inc. , August 30, 2007
                                      - Telemar Participações S.A. , June 20, 2007
                                      - American Physicians Insurance Company , March 30, 2007
                                      - DSL.net, Inc. , March 30, 2007
                                      - Summit Bank Corporation , March 14, 2007
                                      - CPA:14 Holdings Inc. , December 11, 2006
                                      - Wintegra, Inc. , August 11, 2006
                                      - Global Preferred Holdings, Inc. , July 18, 2006
                                      - Watchdata Technologies Ltd. , June 29, 2006
                                      - WaveRider Communications Inc. , March 31, 2006
                                      - ADVISORS REIT I, Inc. , March 31, 2006
                                      - PacifiCare Health Systems, Inc. , March 16, 2006
                                      - IVAX Corporation , March 10, 2006
                                      - Unocal Corporation , October 21, 2005
                                      - Infiniti Solutions Ltd. , March 8, 2005
                                      - ATX Group, Inc. , October 15, 2004
                                      - Synetics Solutions, Inc. , October 15, 2004
                                      - Engenio Information Technologies, Inc. , September 13, 2004
                                      - Kerr-McGee (Nevada) LLC , August 9, 2004
                                      - 3333 Holding Corporation, Centex Development Company, L.P. , March 17, 2004
                                      - CoorsTek, Inc. , August 14, 2003
                                      - Medialive International, Inc. , August 13, 2003
                                      - Royal Precision, Inc. , April 9, 2003
                                      - IBM Credit LLC , March 24, 2003
                                      - PayPal, Inc. , November 13, 2002
                                      - NOMOS Corporation , November 12, 2002
                                      - Medco Health Solutions, Inc. , August 13, 2002
                                      - Neogenesis Pharmaceuticals, Inc. , April 1, 2002
                                      - Westfield America, Inc. , January 29, 2002

#### *Rule 12h-6*

                                      - Sundance Energy Australia Limited , May 7, 2014

#### *Section 13 - Periodic and other reports*

                                      - Certain Trust Preferred Securities , November 10, 2020
                                      - KBS Legacy Partners Apartment REIT, Inc. , July 26, 2018
                                      - Behringer Harvard Opportunity REIT I, Inc.,  , March 23, 2018
                                      - KBS Real Estate Investment Trust, Inc. , February 28, 2018
                                      - Berkshire Hathaway Energy Company , February 22, 2018
                                      - E. I. du Pont de Nemours and Company , February 12, 2018
                                      - Swisher Hygiene Inc. , August 5, 2016
                                      - Federal Home Loan Mortgage Corporation , October 8, 2015
                                      - Sooner Holdings, Inc. , August 11, 2014
                                      - The Allied Defense Group, Inc. , November 13, 2013
                                      - CIL&D, LLC, f/k/a Kaiser Ventures LLC , August 12, 2013
                                      - NBCUniversal , April 30, 2013
                                      - Summit Materials, LLC , March 20, 2013
                                      - Chai-Na-Ta Corp. , November 29, 2012
                                      - NBCUniversal , June 24, 2011
                                      - Melco Crown Entertainment Limited , October 18, 2010
                                      - Tim Hortons Inc. , September 9, 2009
                                      - Motors Liquidation Company, formerly known as General Motors Corporation , July 9, 2009
                                      - Federal Home Loan Mortgage Corporation , July 18, 2008
                                      - Genesee Corporation , December 5, 2007
                                      - Overseas Partners Ltd. , March 16, 2007
                                      - Southern Investors Service Company, Inc. , June 24, 2005
                                      - Manulife Financial Corporation , March 15, 2005
                                      - EnCana Corporation , December 3, 2004
                                      - Fannie Mae , August 20, 2004
                                      - Enstar Income/Growth Program Five-A, L.P. , August 7, 2004
                                      - Axtel. S.A. de C.V. , July 21, 2004
                                      - AmeriVision Communications, Inc. , June 14, 2004
                                      - Weirton Steel Corporation , March 23, 2004
                                      - Pegasus Aircraft Partners, L.P. , February 9, 2004
                                      - Microsoft Corporation , October 15, 2003
                                      - Hawaiian Holdings, Inc. , October 1, 2003
                                      - Atchison Casting Corporation , October 7, 2003
                                      - Hauser, Inc. , July 17, 2003
                                      - Evolve Software, Inc. , July 16, 2003
                                      - Insilco Holding Co. , March 18, 2003
                                      - Allstate Life Insurance Company , August 23, 2002
                                      - Laclede Steel Company , July 25, 2002
                                      - Opticon Medical Inc. , June 28, 2002
                                      - RBC Centura Banks, Inc. , February 26, 2002
                                      - Cambridge Advantaged Properties II Limited Partnership , February 6, 2002

#### *Section 13(k) - Prohibition on Personal Loans to Executives*

                                      - RingsEnd Partners, LLC/EBIC Program , March 4, 2013

#### *Regulation 13D-G - Beneficial Ownership Reports*

                                      - Booz Allen Hamilton Holding Corp. , November 12, 2010
                                      - Morgan Stanley Smith Barney LLC , May 29, 2009  Supplemental Letter , September 14, 2009
                                      - Goldman, Sachs & Co. , December 30, 2008
                                      - Her Majesty's Government , December 10, 2008
                                      - Auction Rate Securities — Global Exemptive Relief , September 22, 2008
                                      - Orbis Group , July 16, 2008
                                      - DnB NOR ASA , January 9, 2008
                                      - Natixis S.A., Banque Fédérale des Banques Populaires and Caisse National des Caisses d'Epargne , October 9, 2007
                                      - Mellon Financial Corporation, Newton Investment Management Limited and Mellon Global Investments Limited , November 16, 2006
                                      - Canada Pension Plan Investment Board , May 5, 2006
                                      - Mitsubishi UFJ Financial Group, Inc. , January 23, 2006
                                      - Credit Agricole S.A. , April 4, 2005
                                      - Citigroup Inc. , May 27, 2004
                                      - Stichting Pensioenfonds ABP , May 7, 2004
                                      - Centre Solutions Limited , July 25, 2002
                                      - CGNU plc , March 19, 2002
                                      - Deutsche Bank AG , February 14, 2002

#### *Rules 13a-14 and 15d-14 - Certification of disclosure in annual and quarterly reports*

                                      - Claymore MACROshares Oil Up Holding Trust et al. , March 30, 2007
                                      - CurrencyShares Japanese Yen Trust , March 27, 2007
                                      - iShares COMEX Gold Trust , November 27, 2006
                                      - iShares GSCI Commodity-Indexed Trust and iShares GSCI Commodity-Indexed Investing Pool LLC , November 14, 2006
                                      - CurrencyShares Australian Dollar Trust , September 13, 2006
                                      - CurrencyShares British Pound Sterling Trust , September 13, 2006
                                      - CurrencyShares Canadian Dollar Trust , September 13, 2006
                                      - CurrencyShares Mexican Peso Trust , September 13, 2006
                                      - CurrencyShares Swiss Franc Trust , September 13, 2006
                                      - CurrencyShares Swedish Krona Trust , September 13, 2006
                                      - iShares Silver Trust , August 11, 2006
                                      - Euro Currency Trust , March 22, 2006
                                      - iShares COMEX Gold Trust , May 19, 2005
                                      - streetTRACKS Gold Trust , February 18, 2005
                                      - Mitsui & Co., Ltd. , August 20, 2003
                                      - Hechinger Liquidation Trust , May 15, 2003
                                      - Merrill Lynch Depositor, Inc. , March 28, 2003
                                      - Mitsubishi Motors Credit of America, Inc. , March 27, 2003
                                      - Bank of America, N.A. , November 13, 2002

#### *Rule 13e-3 - Going Private Transactions*

                                      - Telefonica S.A. , October 7, 2009
                                      - SUNDAY Communications Limited , November 1, 2006
                                      - SUNDAY Communications Limited , November 7, 2005
                                      - Equant N.V. and France Telecom S.A. , April 18, 2005
                                      - Saipem SpA , July 29, 2002

#### *Rule 13e-4 - Issuer Tender Offers*

                                      - Imperial Oil Ltd. , November 2, 2023
                                      - SoftSol India Ltd.  December 22, 2022
                                      - Imperial Oil Ltd. , November 2, 2022
                                      - Imperial Oil Ltd. , May 4, 2022
                                      - BRP Inc. , June 23, 2021
                                      - Eagle Bancorp Montana, Inc. , May 20, 2021
                                      - Companhia Paranaense de Energia – Copel , March 17, 2021
                                      - InvenTrust Properties Corp. , September 9, 2019
                                      - BRP Inc. , June 13, 2019
                                      - HCL Technologies Limited , September 4, 2018
                                      - Thomson Reuters Corporation , August 28, 2018
                                      - CBS Corporation , September 26, 2017
                                      - Griffin Capital Essential Asset REIT II, Inc. , September 20, 2017
                                      - Black Creek Diversified Property Fund Inc. , September 1, 2017
                                      - Infosys Limited , August 16, 2017
                                      - Yahoo! Inc. , May 12, 2017
                                      - Hines Global REIT II, Inc. , April 26, 2017
                                      - GTJ REIT, Inc. , December 22, 2016
                                      - Rich Uncles NNN REIT, Inc. , December 21, 2016
                                      - Metalink Ltd. , December 8, 2016
                                      - Blackstone Real Estate Income Trust, Inc. , September 12, 2016
                                      - The Procter & Gamble Company Exchange Offer , September 1, 2016
                                      - Lockheed Martin Corporation , July 11, 2016
                                      - Baxter International Inc. , April 21, 2016
                                      - General Electric Company , October 19, 2015
                                      - The Dow Chemical Company , September 2, 2015
                                      - PHH Corporation , June 12, 2015
                                      - Danaher Corporation , May 13, 2015
                                      - GenCorp Inc. , December 19, 2014
                                      - Weyerhaeuser Company , June 26, 2014
                                      - CBS Corporation , June 11, 2014
                                      - Group 1 Automotive, Inc , May 16, 2014
                                      - American Equity Investment Life Holding Company , August 23, 2013
                                      - IMH Financial Corporation , July 17, 2013
                                      - Pfizer Inc. , May 22, 2013
                                      - CNO Financial Group, Inc. , February 11, 2013
                                      - RREEF Property Trust, Inc. , January 4, 2013
                                      - PPG Industries, Inc. , December 21, 2012
                                      - Jones Lang LaSalle Income Property Trust, Inc. , October 11, 2012
                                      - United Realty Trust Incorporated , August 15, 2012
                                      - Sonic Automotive, Inc. , July 24, 2012
                                      - Dividend Capital Total Realty Trust Inc. , July 12, 2012
                                      - American Realty Capital Global Daily Net Asset Value Trust, Inc. , April 18, 2012
                                      - Clarion Partners Property Trust Inc. , February 24, 2012
                                      - Boston Properties Limited Partnership , December 29, 2011
                                      - Cole Real Estate Income Strategy (Daily NAV), Inc. , December 6, 2011
                                      - Textron, Inc. , October 7, 2011
                                      - Horizon Lines, Inc. , October 3, 2011
                                      - American Realty Capital Daily Net Asset Value Trust, Inc. , July 21, 2011
                                      - Clarion Partners Property Trust Inc. , May 17, 2011
                                      - Inland American Real Estate Trust, Inc. , February 24, 2011
                                      - Radvision Ltd. , July 23, 2010
                                      - Towers Watson & Co. , May 17, 2010
                                      - CBOE Holdings, Inc. , May 10, 2010
                                      - Bristol-Myers Squibb Company , November 16, 2009
                                      - Thermo Fisher Scientific Inc. , November 13, 2009
                                      - General Motors Corporation , May 15, 2009
                                      - The Procter & Gamble Company , October 8, 2008
                                      - Kraft Foods Inc. , July 1, 2008
                                      - Reuters Group PLC and Thomson Reuters PLC , February 29, 2008
                                      - ACE Aviation Holdings, Inc. , December 26, 2007
                                      - Microtune, Inc. , September 13, 2007
                                      - EMC Corporation and VMware, Inc. , July 9, 2007
                                      - Wells REIT II, Inc. , June 26, 2007
                                      - HCC Insurance Holdings, Inc. , June 12, 2007
                                      - Chordiant Software, Inc. , March 26, 2007
                                      - Halliburton Company , March 23, 2007
                                      - Juniper Networks, Inc. , March 6, 2007
                                      - MDS Inc. , February 28, 2007
                                      - Adobe Systems Incorporated , February 28, 2007
                                      - CNET Networks, Inc. , February 28, 2007
                                      - Weyerhaeuser Company , February 23, 2007
                                      - CenterPoint Energy , December 21, 2006
                                      - Security Capital Assurance Ltd. and XL Capital Ltd. , October 31, 2006
                                      - SPARTA, Inc. , October 4, 2006
                                      - McDonald's Corporation , September 27, 2006
                                      - Alliance Semiconductor Corporation , September 22, 2006
                                      - Hines Real Estate Investment Trust, Inc. , September 7, 2006
                                      - PMI Group, Inc. , July 6, 2006
                                      - Apple REIT Six, Inc. , June 30, 2006
                                      - Swedish Match AB , June 20, 2006
                                      - Vodafone PLC , June 12, 2006
                                      - Scottish Power plc , April 3, 2006
                                      - Fresenius Medical Care AG , January 13, 2006
                                      - Publicis Groupe S.A. , January 13, 2006
                                      - Special Situations Fund III, L.P. , November 17, 2005
                                      - Korea Fund, Inc. , July 1, 2005
                                      - National Grid Transco plc , June 6, 2005
                                      - Peter Kiewit Sons', Inc. , May 17, 2005
                                      - Boston Capital Real Estate Investment Trust, Inc. , February 10, 2005
                                      - Man-Glenwood Lexington, LLC , January 31, 2005
                                      - Behringer Harvard REIT, et. al. , October 26, 2004
                                      - Paladin Realty Income Properties, Inc. , October 14, 2004
                                      - Comcast Corporation , October 7, 2004
                                      - TXU Corporation , September 13, 2004
                                      - Hines Real Estate Investment Trust, Inc. , June 18, 2004
                                      - Scitex Corporation Ltd. , June 14, 2004
                                      - PetroKazakhstan Inc. , June 10, 2004
                                      - AB Electrolux , May 4, 2004
                                      - CNL Income Properties, Inc.  , March 11, 2004
                                      - Lodgian, Inc. , April 27, 2004
                                      - General Electric Company and GE Investments, Inc. , February 24, 2004
                                      - Martha Stewart Living Omnimedia, Inc. , November 7, 2003
                                      - Microsoft Corporation , October 15, 2003
                                      - The Prudential Insurance Company of America , September 5, 2003
                                      - Journal Company , July 24, 2003
                                      - Accenture Ltd. , January 10, 2003
                                      - Issuer Exchange Offers Conducted for Compensatory Purposes , March 21, 2001

#### Section 14 - Proxy and tender offer rules

                                      - Mphasis Limited , May 28, 2021
                                      - ShareGift USA , December 3, 2008

##### *Proxy solicitations*

                                      - Transocean Ltd. , March 3, 2021
                                      - Pacific Drilling SA. , April 6, 2020
                                      - MiMedx Group, Inc. , May 30, 2019
                                      - Teva Pharmaceutical Industries Limited , October 25, 2018
                                      - Rowan Companies plc , March 2, 2017
                                      - Ensco plc , December 3, 2015
                                      - Ingersoll-Rand plc , March 13, 2015
                                      - Avago Technologies , November 7, 2014
                                      - Garmin Ltd. , September 30, 2014
                                      - Aon plc , March 31, 2014
                                      - Schlumberger Limited , January 31, 2014
                                      - Genworth Financial, Inc. , March 27, 2013
                                      - Eastbourne Capital, L.L.C. , March 30, 2009
                                      - Icahn Associates Corp. , March 30, 2009

##### *Tender offers*

                                      - Piramal Enterprises Ltd. , July 28, 2023
                                      - Larsen & Toubro Ltd. , July 25, 2023
                                      - Tanla Platforms Limited , November 17, 2022
                                      - Lloyds Banking Group plc , November 10, 2021
                                      - NIIT Ltd. , March 24, 2021
                                      - Enel S.p.A. , December 16, 2020
                                      - Majesco Limited , October 30, 2020
                                      - Just Dial Limited , July 24, 2020
                                      - Barclays Bank PLC , May 28, 2020
                                      - Magal Security Systems Ltd. , May 21, 2020
                                      - QIAGEN N.V. , May 15, 2020
                                      - LINE Corporation , January 17, 2020
                                      - Baillie Gifford European Growth Trust plc , December 20, 2019
                                      - Adani Ports and Special Economic Zone Limited , August 1, 2019
                                      - KPIT Technologies, Limited , June 27, 2019
                                      - Hulst B.V. , June 13, 2019
                                      - Indian Energy Exchange Limited , March 1, 2019
                                      - Just Dial Limited , November 30, 2018
                                      - Mphasis Limited , November 5, 2018
                                      - Redington (India) Limited , October 17, 2018
                                      - Cyren Limited , November 17, 2017
                                      - Mphasis Limited  , April 7, 2017
                                      - Standard Industries Inc. , October 25, 2016
                                      - AIXTRON SE , August 17, 2016
                                      - SABMiller , August 2, 2016
                                      - Sun Pharmaceutical Industries Ltd. , July 19, 2016
                                      - Mphasis Limited, , June 28, 2016
                                      - Syngenta AG , March 21, 2016
                                      - Just Dial Ltd.  , January 29, 2016
                                      - Abbreviated Tender or Exchange Offers for Non-Convertible Debt Securities , January 23, 2015
                                      - Lloyds Banking Group plc , May 28, 2010
                                      - Citizens Republic Bancorp, Inc. , August 21, 2009
                                      - UBS AG , July 29, 2009
                                      - BlackRock Advisers LLP , October 30, 2008
                                      - Auction Rate Securities — Global Exemptive Relief , September 22, 2008
                                      - Eaton Vance Management , June 13, 2008

##### *Third-party tender offers*

###### Domestic

###### Cross-border

                                      - MorphoSys AG , April 9, 2024
                                      - Compagnie Maritime Belge NV , February 9, 2024
                                      - Rothschild & Co Concordia SAS , June 7, 2023
                                      - R Systems International Ltd. , April 11, 2023
                                      - Banco Santander, S.A. , February 6, 2023
                                      - PagoNxt Merchant Solutions , October 31, 2022
                                      - Grindrod Shipping Holdings Ltd. , October 11, 2022
                                      - Swedish Match AB , June 27, 2022
                                      - Intertrust N.V. , March 25, 2022
                                      - Grupo Aeroportuario de Centro Norte, S.A.B. de C.V ., May 19, 2021
                                      - Vedanta Limited , March 15, 2021
                                      - TOA Oil Company Ltd. , January 27, 2021
                                      - HealthCare Global Enterprises Limited , July 16, 2020
                                      - Banco Santander, S.A. , August 8, 2019
                                      - Mastercard UK Holdco Limited , February 5, 2019
                                      - Yahoo Japan Corporation , July 9, 2018
                                      - TiGenix NV , April 19, 2018
                                      - Ablynx NV , March 27, 2018
                                      - Comcast Corporation tender offer for Sky plc , March 12, 2018
                                      - Transportadora de Gas del Sur S.A. , March 6, 2017
                                      - Biotie Therapies Oyj , March 8, 2016
                                      - Metalink Ltd. , February 16, 2016
                                      - Siliconware Precision Industries Co., Ltd. , December 28, 2015
                                      - Nokia Corporation , November 17, 2015
                                      - Siliconware Precision Industries Co., Ltd. , September 17, 2015
                                      - BHG S.A.-Brazil Hospitality Group , March 27, 2015
                                      - Songbird Estates Plc. , December 19, 2014
                                      - Gilat Satellite Networks, Ltd. , November 24, 2014
                                      - UBS AG , September 29, 2014
                                      - Banco Santander, S.A. , September 18, 2014
                                      - HudBay Minerals Inc. , July 15, 2014
                                      - D.E. Master Blenders 1753 N.V , May 21, 2013
                                      - Elan Corporation, plc , May 1, 2013
                                      - Coca-Cola Hellenic Bottling Company S.A. and Coca-Cola HBC AGC , March 14, 2013
                                      - Aurizon Mines Ltd. , March 7, 2013
                                      - Amil Participações S.A. , November 20, 2012
                                      - Patni Computer Systems Limited , May 25, 2012
                                      - Teléfonos de México, S.A.B. de C.V. , October 3, 2011
                                      - TMX Group , June 14, 2011
                                      - Wimm-Bill-Dann Foods OJSC , March 18, 2011
                                      - Patni Computer Systems Limited , February 9, 2011
                                      - Net Serviços de Comunicação S.A. , October 15, 2010
                                      - BHP Billiton Limited , August 26, 2010
                                      - America Movil, S.A.B. de C.V. , April 23, 2010
                                      - VimpelCom Ltd. , February 5, 2010
                                      - Chemoil Energy Limited , December 14, 2009
                                      - Kraft Foods, Inc. , December 9, 2009
                                      - KCPS PE Investment Management , June 5, 2009
                                      - Satyam Computer Services Ltd. , April 28, 2009
                                      - SoFFin , April 15, 2009
                                      - Radvision , April 14, 2009
                                      - Sierra Wireless , January 5, 2009
                                      - Qtel , January 5, 2009
                                      - Retalix Ltd. , December 18, 2008
                                      - Telefónica S.A. , November 24, 2008
                                      - Gemalto S.A. , November 7, 2008
                                      - EGS Acquisition Co LLC , November 5, 2008
                                      - International Business Machines Corporation tender offer for ILOG S.A. , October 9, 2008
                                      - Telefónica S.A. , September 22, 2008
                                      - Petersen Energía Inversora S.A. , September 9, 2008
                                      - Elron Electronics Industries Ltd. , May 15, 2008
                                      - Clal Industries and Investments Ltd. , March 3, 2008
                                      - Telemar Participações S.A. , October 9, 2007
                                      - Barclays PLC tender offer for ABN AMRO Holding N.V. , August 7, 2007
                                      - Rio Tinto plc , July 24, 2007
                                      - Royal Bank of Scotland Group plc tender offer for ABN AMRO Holding N.V. , July 23, 2007
                                      - Endesa, S.A. , July 3, 2007
                                      - Asia Satellite Telecommunications Holdings Limited , May 25, 2007
                                      - CANTV , April 6, 2007
                                      - STATS ChipPAC Ltd. , March 15, 2007
                                      - ProSiebenSat.1 Media AG , January 30, 2007
                                      - Portugal Telecom, SGPS, S.A. , December 19, 2006
                                      - Embratel Participacoes, S.A. , December 6, 2006
                                      - E.ON Aktiengesellschaft , December 6, 2006
                                      - NASDAQ Stock Market, Inc. , November 20, 2006
                                      - Barrick Gold Corporation , October 10, 2006
                                      - Bayer AG , September 26, 2006
                                      - Bayer Entities , June 29, 2006
                                      - Teck Cominco Limited , June 21, 2006
                                      - AstraZeneca PLC , May 23, 2006
                                      - Bayer AG , April 28, 2006
                                      - Gas Natural SDG, S.A. , March 2, 2006
                                      - Barrick Gold Corporation , January 19, 2006
                                      - Nordic Telephone Company ApS , January 3, 2006
                                      - BBVA Privanza International (Gibraltar) Limited , December 23, 2005
                                      - Jilin Chemical Industrial Company Limited , December 21, 2005
                                      - Axel Springer AG , September 12, 2005
                                      - Royal Dutch Shell PLC , May 17, 2005
                                      - Harmony Gold Mining Company Limited , March 10, 2005
                                      - Blackstone Entities , December 16, 2004
                                      - Harmony Gold Mining Company Limited , November 19, 2004
                                      - Equitable Life Assurance Society , November 15, 2004
                                      - Discount Investment Corporation Ltd. , June 14, 2004
                                      - Aventis , June 10, 2004
                                      - UCB S.A. , May 19, 2004
                                      - Epicor Software Corporation , May 13, 2004
                                      - SERENA Software, Inc. , April 13, 2004
                                      - Alcan, Inc. for Common Shares, ADSs, Bonus Allocation Rights and OCEANEs of Pechiney , October 7, 2003
                                      - BCP Crystal Acquisition GmbH & Co , February 3, 2004
                                      - Zimmer Holdings, Inc. , June 19, 2003
                                      - Smith & Nephew Group plc and Smith & Nephew plc , April 24, 2003
                                      - Serono S.A. , September 12, 2002
                                      - Koninklijke Ahold N.V. , September 10, 2002
                                      - Alliance Capital Management Holding L.P. et al. , August 1, 2002
                                      - Saipem SpA , July 29, 2002
                                      - Madison Dearborn Partners, LLC , July 9, 2002
                                      - Panatone Finvest Ltd , May 6, 2002
                                      - RWE Aktiengesellschaft , March 22, 2002
                                      - Southern Cross , March 5, 2002

### Rule 14b-1

                                      - Swingvote, LLC , July 15, 2005

### Rule 14b-2

                                      - Swingvote, LLC , July 15, 2005

### Rule 14e-5 - Purchases Outside a Tender Offer

                                      - John Hancock Exchange-Traded Fund Trust , September 26, 2023
                                      - Principal ETFs , July 7, 2023
                                      - Natixis ETF Trust II , June 21, 2023
                                      - J.P. Morgan Exchange-Traded Fund Trust , March 30, 2023
                                      - Thrivent ETF Trust , May 20, 2022
                                      - IndexIQ Active ETF Trust , May 10, 2022
                                      - Principal ETFs , April 11, 2022
                                      - Columbia ETF Trust I , March 1, 2022
                                      - DoubleLine ETF Trust , December 20, 2021
                                      - Hartford Funds Exchange-Traded Trust , September 30, 2021
                                      - The Advisors’ Inner Circle Fund , September 21, 2021
                                      - Schwab Strategic Trust , September 14, 2021
                                      - Fidelity Covington Trust , June 3, 2021
                                      - Putnam ETF Trust , April 22, 2021
                                      - ALPS ETF Trust , February 3, 2021
                                      - Gabelli ETFs Trust , January 14, 2021
                                      - Fidelity Covington Trust , January 14, 2021
                                      - The Alger ETF Trust , December 30, 2020
                                      - Invesco Funds , December 9, 2020
                                      - Natixis ETF Trust II , August 26, 2020
                                      - First Trust Exchange-Traded Fund VIII , July 22, 2020
                                      - American Century ETF Trust , July 16, 2020
                                      - T. Rowe Price Exchange-Traded Fund, Inc. , July 1, 2020
                                      - First Trust Exchange-Traded Fund III , April 7, 2020
                                      - First Trust Exchange-Traded Fund III , February 5, 2020
                                      - Bank of America Securities, Inc.,  January 27, 2020
                                      - American Century ETF Trust , January 21, 2020
                                      - Fidelity Covington Trust , December 18, 2019
                                      - American Century ETF Trust , December 12, 2019
                                      - First Trust Exchange-Traded Fund VIII , December 4, 2019
                                      - First Trust Exchange-Traded Fund IV , August 20, 2019
                                      - FQF Trust , May 23, 2019
                                      - Precidian ETF Trust II , May 22, 2019
                                      - iShares Trust , January 31, 2019
                                      - ARK ETF Trust , January 31, 2019
                                      - Brandes Investment Trust , May 2, 2018
                                      - Causeway ETMF Trust , April 17, 2018
                                      - PowerShares Exchange-Traded Fund Trust , March 26, 2018
                                      - WisdomTree U.S. Quality Shareholder Yield Fund , February 6, 2018
                                      - Calvert Management Series , January 11, 2018
                                      - ARK ETF Trust , December 19, 2017
                                      - Hartford Funds NextShares Trust , December 7, 2017
                                      - John Hancock Exchange-Traded Fund Trust , December 7, 2017
                                      - Eaton Vance NextShares Trust II , November 15, 2017
                                      - First Trust Exchange-Traded Fund III , August 23, 2017
                                      - First Trust Exchange-Traded Fund VIII , April 11, 2017
                                      - Gabelli NextShares Trust , November 30, 2016
                                      - Ivy NextShares , October 20, 2016
                                      - First Trust Exchange-Traded Fund VIII , October 6, 2016
                                      - First Trust Exchange-Traded Fund III , September 6, 2016
                                      - Endesa Americas S.A. , August 24, 2016
                                      - First Trust Exchange-Traded Fund III , April 27, 2016
                                      - iShares MSCI Frontier 100 ETF , March 14, 2016
                                      - Eaton Vance ETMF Trust , February 26, 2016
                                      - First Trust Exchange-Traded Fund IV , November 12, 2015
                                      - First Trust Exchange-Traded Fund IV , November 4, 2015
                                      - Cambria ETF Trust , June 16, 2015
                                      - iShares Commodities Select Strategy ETF , December 19, 2014
                                      - First Trust Exchange-Traded Fund III , December 18, 2014
                                      - First Trust Exchange-Traded Fund IV , August 15, 2014
                                      - ARK ETF Trust , July 31, 2014
                                      - UBS AG , July 22, 2014
                                      - iShares Enhanced International Small Cap ETF , February 19, 2014
                                      - First Trust Exchange-Traded Fund VI , January 8, 2014
                                      - BGS Acquisition Corp. , September 20, 2013
                                      - AdvisorShares Trust , July 11, 2013
                                      - SSgA Active ETF Trust , July 3, 2013
                                      - Blue Wolf Mongolia Holdings Corp. , April 16, 2013
                                      - iShares Enhanced U.S. Small Cap ETF , April 16, 2013
                                      - Prime Acquisition Corp. , March 28, 2013
                                      - SSgA Active ETF Trust , November 13, 2012
                                      - First Trust Exchange-Traded Fund IV , June 21, 2012
                                      - Business Objects S.A. , December 5, 2007
                                      - Grupo Aeropotuario del Sureste, S.A.B. de C.V. (Southeast Airport Group) , May 9, 2007
                                      - CANTV , April 6, 2007
                                      - STATS ChipPAC Ltd. , March 15, 2007
                                      - ProSiebenSat.1 Media AG , January 30, 2007
                                      - CenterPoint Energy , December 21, 2006
                                      - PMI Group, Inc. , July 6, 2006
                                      - Scottish Power plc , April 3, 2006
                                      - Axel Springer AG , September 12, 2005

#### Section 15(d)

                                      - American Securitization Forum , January 6, 2011

#### Regulation RR - Credit Risk Retention

                                      - Sancus Capital Management LP , September 1, 2016
                                      - Crescent Capital Group LP , July 17, 2015

#### Section 16 - Directors, officers and principal stockholders

                                      - PG&E Fire Victim Trust , May 28, 2021
                                      - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Incorporated , April 8, 2019
                                      - Carlyle GMS Finance , October 8, 2015
                                      - Davis Polk & Wardwell LLP , January 28, 2013
                                      - Simon Property Group, Inc.  , November 21, 2011
                                      - Liberty Media Corporation / Liberty Interactive Corporation , November 3, 2011
                                      - Bank of America Corporation and Affiliates ("BAC") , April 29, 2011
                                      - Morgan Stanley Smith Barney LLC , May 29, 2009  Supplemental Letter , September 14, 2009
                                      - BlackRock Advisers LLC , November 4, 2008
                                      - Auction Rate Securities — Global Exemptive Relief , September 22, 2008
                                      - Society of Corporate Secretaries & Corporate Governance Professionals , June 25, 2008
                                      - Babson Capital Management LLC , December 14, 2006
                                      - Credit Suisse First Boston , March 18, 2004

### Rule 17a-1 - Keep and Preserve Paper Copies

                                      - Investors Exchange LLC , March 1, 2018
                                      - NASDAQ Stock Market LLC , August 1, 2006

### Regulation Blackout Trading Restriction

                                      - CBS Corporation , June 9, 2014
                                      - Pfizer Inc. , May 21, 2013

### Trust Indenture Act of 1939

                                      - Pregis Corporation , December 7, 2007
                                      - Tuition Account Investment PR , June 26, 2002
                                      - Arch Wireless Inc. , May 24, 2002

#### Exemptive Orders

                                      - Grupo Iusacell Celular, S.A. de C.V. , November 26, 2007  Notice , October 15, 2007  Application , October 12, 2007
                                      - Mrs. Fields Famous Brands, LLC, Mrs. Fields Financing Company, Inc., and Certain Guarantors , March 24, 2005
                                      - Petroleos Mexicanos and the Pemex Project Funding Master Trust , October 13, 2004
                                      - Algoma Steel Inc. , December 23, 2002
                                      - Armstrong World Industries, Inc. , July 16, 2002
                                      - USG Corporation , April 23, 2002

### United States Bankruptcy Code

                                      - XO Communications, Inc. , June 1, 2004
                                      - Mooney Aerospace Group, Ltd. , December 20, 2002

### Other — Alaska Native Claims Settlement Act

                                      - Cook Inlet Region, Inc. , April 2, 2003

### Other — Municipal Auction Rate Securities

                                      - Municipal Auction Rate Securities , March 14, 2008

## Alphabetical List of No-Action Letters

                                  - 3333 Holding Corporation, Centex Development Company, L.P. , March 17, 2004
                                  - AB Electrolux , May 4, 2004
                                  - Abacus Investments Limited , October 5, 2007
                                  - Abetterwayhome Corp. , January 30, 2004
                                  - Abbreviated Tender or Exchange Offers for Non-Convertible Debt Securities , January 23, 2015
                                  - Ablynx NV , March 27, 2018
                                  - AB&T Financial Corporation , July 27, 2012
                                  - ABX Air, Inc. , June 13, 2007
                                  - Accenture Ltd. , January 10, 2003
                                  - Accredited Home Lenders, Inc. , July 26, 2002
                                  - ACE*COMM Corporation , September 26, 2008
                                  - ACE Aviation Holdings, Inc. , December 26, 2007
                                  - Actavis, Inc. , February 26, 2014
                                  - Actavis, Inc. , September 30, 2013
                                  - ADA-ES, Inc. , March 15, 2012
                                  - Adams Harkness, Inc. , August 25, 2004
                                  - Adani Ports and Special Economic Zone Limited , August 1, 2019
                                  - Adobe Systems Incorporated , February 28, 2007
                                  - Adolph Coors Company , August 25, 2003
                                  - The Advisors’ Inner Circle Fund , September 21, 2021
                                  - ADVISORS REIT I, Inc. , March 31, 2006
                                  - AdvisorShares Trust , July 11, 2013
                                  - Aegis Capital Corp. , September 14, 2015
                                  - Aegis Capital Corporation , March 28, 2018
                                  - Aegon N.V. , September 30, 2020	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10864.pdf
                                  - Aegon, N.V. , August 27, 2018
                                  - Aequitas NEO Exchange Inc. , January 5, 2017
                                  - Aeroflex Incorporated , August 4, 2011
                                  - Aether Systems, Inc. , April 26, 2005
                                  - Affymax, Inc. , November 14, 2014
                                  - Ageas SA/NV and Ageas N.V. , March 20, 2012
                                  - AEGON N.V. , June 24, 2014
                                  - A.G. Edwards & Sons, Inc. , May 31, 2006
                                  - Agristar Global Networks, Ltd. , February 9, 2004
                                  - AIXTRON SE , August 17, 2016
                                  - Alarion Financial Services, Inc. , November 29, 2012
                                  - Alaska Permanent Fund , July 14, 2011
                                  - Alcan, Inc. for Common Shares, ADSs, Bonus Allocation Rights and OCEANEs of Pechiney , October 7, 2003
                                  - Alexander & Baldwin, Inc. , April 3, 2012
                                  - Alexander Capital, L.P. , June 29, 2018
                                  - The Alger ETF Trust , December 30, 2020
                                  - Algoma Steel Inc. , December 23, 2002
                                  - Alliance Capital Management Holding L.P. et al. , August 1, 2002
                                  - Alliance Semiconductor Corporation , September 22, 2006
                                  - The Allied Defense Group, Inc. , November 13, 2013
                                  - ALPS ETF Trust , February 3, 2021
                                  - Allstate Life Insurance Company , August 23, 2002
                                  - America Movil, S.A.B. de C.V. , April 23, 2010
                                  - American Bar Association , January 30, 2004
                                  - American Century ETF Trust , July 16, 2020
                                  - American Century ETF Trust , January 21, 2020
                                  - American Century ETF Trust , December 12, 2019
                                  - American Crystal Sugar Company , July 17, 2013
                                  - American Equity Investment Life Holding Company , August 23, 2013
                                  - American Express Financial Advisors Inc. , February 12, 2004
                                  - American Family Mutual Insurance Company , December 5, 2016
                                  - American International Group, Inc , July 28, 2020	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10808.pdf
                                  - American International Group, Inc , July 28, 2020	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10807.pdf
                                  - American International Group, Inc. , March 14, 2016
                                  - American International Group, Inc. , February 21, 2006
                                  - American Physicians Insurance Company , March 30, 2007
                                  - American Realty Capital Global Daily Net Asset Value Trust, Inc. , April 18, 2012
                                  - American Realty Capital Daily Net Asset Value Trust, Inc. , July 21, 2011
                                  - American Securitization Forum , January 6, 2011
                                  - American Skandia Investment Services, Inc. , April 17, 2009
                                  - Ameriprise Financial, Inc. , August 15, 2018
                                  - Ameriprise Financial, Inc. , February 28, 2018
                                  - Ameriprise Financial, Inc. , December 8, 2017
                                  - AmerisourceBergen Corporation , July 25, 2012
                                  - Amerisure Mutual Insurance Company , May 13, 2009
                                  - AmeriVision Communications, Inc. , June 14, 2004
                                  - Amil Participações S.A. , November 20, 2012
                                  - Ampco-Pittsburgh Corporation , January 22, 2004
                                  - Ampex Corporation , November 14, 2008
                                  - Analog Devices, Inc. , May 30, 2008
                                  - AngloGold Limited , January 15, 2004
                                  - Anheuser-Busch Companies, Inc. , February 18, 2009
                                  - Aon plc , January 25, 2024
                                  - Aon plc , March 31, 2014
                                  - Apple REIT Six, Inc. , June 30, 2006
                                  - Apollo Global Management, LLC , August 23, 2016
                                  - ArcelorMittal , August 13, 2008
                                  - Archer Daniels Midland Company , June 3, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9802.pdf
                                  - Arch Wireless Inc. , May 24, 2002
                                  - Arclight Systems, LLC , January 17, 2002
                                  - ARK ETF Trust , January 31, 2019
                                  - ARK ETF Trust , December 19, 2017
                                  - ARK ETF Trust , July 31, 2014
                                  - Armstrong World Industries, Inc. , July 16, 2002
                                  - A.R. Schmeidler & Co. , July 31, 2013
                                  - ARRIS Group, Inc., ARRIS International Limited, and Pace plc. , October 30, 2015
                                  - Ashanti Goldfields Company Limited , June 19, 2002
                                  - Ashland Inc. , August 8, 2005
                                  - Asia Satellite Telecommunications Holdings Limited , May 25, 2007
                                  - Asian Infrastructure Investment Bank , December 9, 2019
                                  - Assurant, Inc. , January 26, 2010
                                  - AstraZeneca PLC , May 23, 2006
                                  - AT&T Comcast Corporation , November 18, 2002
                                  - Atchison Casting Corporation , October 7, 2003
                                  - ATX Group, Inc. , October 15, 2004
                                  - Auction Rate Securities — Global Exemptive Relief , September 22, 2008
                                  - Aurizon Mines Ltd. , March 7, 2013
                                  - AutoImmune, Inc. , March 26, 2010
                                  - Automated Trading Desk Specialists, LLC , March 11, 2009
                                  - Avago Technologies , November 7, 2014
                                  - Avago Technologies Limited , October 6, 2006
                                  - Aventis , June 10, 2004
                                  - Aviva plc , September 23, 2016
                                  - Axel Springer AG , September 12, 2005
                                  - Axtel. S.A. de C.V. , July 21, 2004
                                  - Babson Capital Management LLC , December 14, 2006
                                  - The Bahamas International Securities Exchange , October 20, 2011
                                  - Baillie Gifford European Growth Trust plc , December 20, 2019
                                  - Banco Santander, S.A. , August 8, 2019
                                  - Banco Santander, S.A. , September 18, 2014
                                  - Bank of America Corporation , December 12, 2013
                                  - Bank of America Corporation , January 26, 2011
                                  - Bank of America Corporation , June 11, 2009
                                  - Bank of America Corporation , May 1, 2008
                                  - Bank of America Corporation , May 31, 2006
                                  - Bank of America Corporation and Affiliates ("BAC") , April 29, 2011
                                  - Banc of America Investment Services, Inc. , October 23, 2009
                                  - Banc of America Investment Services, Inc. and Columbia Management Advisors, LLC , June 20, 2008
                                  - Banc of America Investors, L.P. , February 24, 2004
                                  - Bank of America N.A. et al. , May 24, 2017
                                  - Bank of America N.A. et al. , November 25, 2014	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9682.pdf
                                  - Bank of America, N.A. , November 13, 2002
                                  - Banc of America Securities LLC , March 14, 2007  Supplemental Letter , March 20, 2007
                                  - Banc of America Securities LLC , May 31, 2006
                                  - Banc of America Securities LLC and Banc of America Investment Services, Inc. , June 9, 2009
                                  - Banco Santander, S.A. , February 6, 2023
                                  - BancWest Investment Services, Inc. , December 7, 2020	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10895.pdf
                                  - Bank of America Corporation , December 7, 2010
                                  - Bank of America Corporation , June 11, 2009
                                  - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Incorporated , April 8, 2019
                                  - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 14, 2016
                                  - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc. , December 1, 2011
                                  - Bank of America Securities, Inc.,  January 27, 2020
                                  - Bank of Montreal , September 27, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10708.pdf
                                  - Bank of Montreal , July 3, 2013
                                  - Bank of New York Company , January 9, 2007
                                  - The Bank of New York Mellon Corporation , December 17, 2018
                                  - Bank of the West , April 19, 2018
                                  - The Bank of New York Mellon Corporation , June 13, 2016
                                  - BankGreenville Financial Corporation , March 26, 2010
                                  - Barcelona Stock Exchange, Bilbao Stock Exchange, Madrid Stock Exchange and Valencia Stock Exchange , March 11, 2003
                                  - Barclays (Netherlands) N.V. , June 26, 2008
                                  - Barclays Bank PLC , May 28, 2020
                                  - Barclays PLC , May 20, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9778.pdf
                                  - Barclays PLC and Barclays Bank PLC , January 31, 2016	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10012.pdf
                                  - Barclays Capital Inc. , January 31, 2016	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10011.pdf
                                  - Barclays Capital Inc. , September 23, 2014	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9651.pdf
                                  - Barclays PLC , September 23, 2014	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9650.pdf
                                  - Barclays PLC, Barclays Bank PLC, and Barclays Capital Inc. , May 20, 2015	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9786.pdf
                                  - Barclays PLC , June 6, 2007
                                  - Barclays PLC tender offer for ABN AMRO Holding N.V. , August 7, 2007
                                  - Barrick Gold Corporation , October 10, 2006
                                  - Barrick Gold Corporation , January 19, 2006
                                  - Bausch & Lomb Incorporated , November 6, 2007
                                  - Baxter International Inc. , April 21, 2016
                                  - Bayer AG , September 26, 2006
                                  - Bayer AG , April 28, 2006
                                  - Bayer Entities , June 29, 2006
                                  - BBVA Privanza International (Gibraltar) Limited , December 23, 2005
                                  - BCP Crystal Acquisition GmbH & Co , February 3, 2004
                                  - Beam Inc., now known as Beam Suntory Inc. , May 12, 2014
                                  - Bear, Stearns & Co., Inc. , December 15, 2006
                                  - Bear, Stearns & Co. Inc. , May 31, 2006
                                  - Bear, Stearns & Co. Inc. , March 16, 2006
                                  - Bear, Stearns & Co. Inc. , October 31, 2003
                                  - Beazer Homes USA, Inc. , March 12, 2007
                                  - Behringer Harvard Mid-Term Value Enhancement Liquidating Trust , March 31, 2011
                                  - Behringer Harvard Opportunity REIT I, Inc.,  , March 23, 2018
                                  - Behringer Harvard REIT, et. al. , October 26, 2004
                                  - Behringer Harvard Short-Term Opportunity Liquidating Trust , March 28, 2013
                                  - Berkshire Hathaway Energy Company , February 22, 2018
                                  - Beverly Hills Bancorp Inc. , March 13, 2009
                                  - BGS Acquisition Corp. , September 20, 2013
                                  - BHG S.A.-Brazil Hospitality Group , March 27, 2015
                                  - BH Lodging Corp. , November 8, 2006
                                  - BHP Billiton Limited , August 26, 2010
                                  - BioCardia, Inc. , September 3, 2019
                                  - Biomet, Inc. , August 11, 2015
                                  - Biotie Therapies Oyj , March 8, 2016
                                  - Birmingham Bloomfield Bancshares, Inc. , January 30, 2013
                                  - BISYS Fund Services, Inc. , September 26, 2006
                                  - Black Creek Diversified Property Fund Inc. , September 1, 2017
                                  - BlackRock Advisors, LLC , April 20, 2015
                                  - BlackRock Advisers LLC , November 4, 2008
                                  - BlackRock Advisers LLP , October 30, 2008
                                  - BlackRock, Inc. , October 24, 2023
                                  - Blackstone Entities , December 16, 2004
                                  - Blackstone Real Estate Income Trust, Inc. , September 12, 2016
                                  - Block.one , September 30, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10717.pdf
                                  - Blockchain of Things, Inc. , December 18, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10737.pdf
                                  - Blue Cross and Blue Shield of Florida, Inc. , September 9, 2013
                                  - Blue Sand Securities LLC , June 30, 2017
                                  - Blue Wolf Mongolia Holdings Corp. , April 16, 2013
                                  - BOK Financial Corporation , September 9, 2016
                                  - Bolivarian Republic of Venezuela , April 28, 2004
                                  - Bookham Technology plc , September 22, 2004
                                  - Booz Allen Hamilton Holding Corp. , November 12, 2010
                                  - Boston Capital Real Estate Investment Trust, Inc. , February 10, 2005
                                  - Boston Properties Limited Partnership , December 29, 2011
                                  - The Boring Company , October 16, 2018
                                  - Botetourt Bankshares, Inc. , July 24, 2012
                                  - BRP Inc. , June 23, 2021
                                  - BRP Inc. , June 13, 2019
                                  - Brandes Investment Trust , May 2, 2018
                                  - Brazilian Foreign Private Issuers , November 8, 2018
                                  - Bristol-Myers Squibb Company , November 16, 2009
                                  - Britton & Koontz Capital Corporation , September 27, 2012
                                  - BSE Limited , May 15, 2018
                                  - BTIG, LLC , May 2, 2022
                                  - Bunzl plc , May 27, 2005
                                  - Burnham Pacific Properties, Inc. , June 21, 2002
                                  - Bursa Malaysia Securities Berhad , September 10, 2010
                                  - Business Objects S.A. , December 5, 2007
                                  - C&J Energy Services, Inc. , March 23, 2015
                                  - Cairo and Alexandria Stock Exchanges , April 16, 2003
                                  - California Micro Devices Corporation , February 8, 2010
                                  - Calvert Management Series , January 11, 2018
                                  - Cambria ETF Trust , June 16, 2015
                                  - Cambridge Advantaged Properties II Limited Partnership , February 6, 2002
                                  - Camp Dresser & McKee Inc. , October 25, 2010
                                  - CanAccord Capital Corporation , January 18, 2002
                                  - Canaccord Genuity Inc. , March 24, 2016
                                  - Canada Pension Plan Investment Board , May 5, 2006
                                  - CANTV , April 6, 2007
                                  - CanWest Media Inc. , November 15, 2005
                                  - Caraustar Industries, Inc. , November 9, 2009
                                  - Cardinal Health, Inc. , August 7, 2007
                                  - Carlyle GMS Finance , October 8, 2015
                                  - CarMax, Inc. , December 6, 2002
                                  - Casella Waste Systems, Inc. , March 30, 2018	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10475.pdf
                                  - Causeway ETMF Trust , April 17, 2018
                                  - CBOE Holdings, Inc. , May 10, 2010
                                  - CBS Corporation , September 26, 2017
                                  - CBS Corporation , June 11, 2014
                                  - CBS Corporation , June 9, 2014
                                  - Center for Audit Quality , April 8, 2011
                                  - CenterPoint Energy , December 21, 2006
                                  - Central States Capital Markets, LLC , December 19, 2018	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10589.pdf
                                  - Central Virginia Bankshares, Inc. , August 8, 2012
                                  - Centre Solutions Limited , July 25, 2002
                                  - Certain Broker-Dealer Practices, February 9, 2024	                                     - See Commission Order, available at:  33-11270.pdf (sec.gov)
                                  - Certain Broker-Dealer Practices, May 11, 2023	                                     - See Commission Order,  available at:  Certain Broker Dealer Practices (sec.gov)
                                  - Certain Broker-Dealer Practices, September 27, 2022	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2022/33-11109.pdf
                                  - Certain Canadian Issuers , September 6, 2013
                                  - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, April 17, 2020	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10774.pdf
                                  - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10713.pdf
                                  - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10712.pdf
                                  - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, March 11, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10612.pdf
                                  - Certain Trust Preferred Securities , November 10, 2020
                                  - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, February 2, 2016	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10030.pdf
                                  - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, September 30, 2015	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9956.pdf
                                  - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, June 18, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/litigation/admin/2015/33-9848.pdf
                                  - CGNU plc , March 19, 2002
                                  - Chai-Na-Ta Corp. , November 29, 2012
                                  - Channel Islands Stock Exchange , September 6, 2002
                                  - Charles Schwab & Co., Inc. , July 9, 2018
                                  - Charles Schwab & Co., Inc. , January 11, 2011
                                  - The Charles Schwab Corporation , June 13, 2022
                                  - Charles Schwab Corporation , January 11, 2011
                                  - Charlotte Russe Holding, Inc. , December 10, 2009
                                  - Chemoil Energy Limited , December 14, 2009
                                  - China Shenghuo Pharmaceutical Holdings, Inc. , July 20, 2012
                                  - Chordiant Software, Inc. , March 26, 2007
                                  - Church Mutual Insurance Company , October 17, 2019
                                  - CIBC Mellon Trust Company , March 2, 2005
                                  - CIBC Mellon Trust Company , February 24, 2005
                                  - CIL&D, LLC, f/k/a Kaiser Ventures LLC , August 12, 2013
                                  - Circle Entertainment, Inc. , May 13, 2015
                                  - Citigroup, Inc. , January 24, 2017	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2017/33-10289.pdf
                                  - Citigroup Inc. , August 19, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9896.pdf
                                  - Citigroup Inc. , August 17, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9894.pdf
                                  - Citigroup Inc. , May 20, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9779.pdf
                                  - Citigroup Inc. , September 26, 2014	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9658.pdf
                                  - Citigroup Global Markets Inc. , January 26, 2017
                                  - Citigroup Global Markets, Inc. , August 19, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9895.pdf
                                  - Citigroup Global Markets Inc. , September 26, 2014	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9657.pdf
                                  - Citigroup Global Markets Inc. , December 23, 2008
                                  - Citigroup Global Markets Inc., f/k/a Salomon Smith Barney Inc. , October 31, 2003
                                  - Citigroup Global Markets, Inc. , May 31, 2006
                                  - Citigroup Global Markets, Inc. , March 23, 2005
                                  - Citigroup, Inc. , October 19, 2010
                                  - Citigroup, Inc. , December 23, 2008
                                  - Citigroup, Inc. , May 31, 2006
                                  - Citigroup Inc. , May 27, 2004
                                  - Citizens Bank, N.A. and Citizens Bank of Pennsylvania , May 2, 2017
                                  - Citizens Republic Bancorp, Inc. , August 21, 2009
                                  - Citizen VC, Inc. , August 6, 2015
                                  - Clal Industries and Investments Ltd. , March 3, 2008
                                  - Clarion Partners Property Trust Inc. , February 24, 2012
                                  - Clarion Partners Property Trust Inc. , May 17, 2011
                                  - Claymore MACROshares Oil Up Holding Trust et al. , March 30, 2007
                                  - Clear Channel Outdoor Holdings, Inc. , August 14, 2019
                                  - Cleary Gottlieb Steen & Hamilton LLP , July 15, 2011
                                  - CNET Networks, Inc. , February 28, 2007
                                  - CNL Income Properties, Inc. , March 11, 2004
                                  - CNO Financial Group, Inc. , February 11, 2013
                                  - CNSX Markets Inc. , February 24, 2010
                                  - Coach, Inc. and J.P. Morgan Chase Bank N.A. , November 28, 2011
                                  - Cobalt Group Inc. , June 25, 2002
                                  - Coca-Cola Hellenic Bottling Company S.A. and Coca-Cola HBC AGC , March 14, 2013
                                  - In the Matter of Steven A. Cohen , January 8, 2016
                                  - Cole Real Estate Income Strategy (Daily NAV), Inc. , December 6, 2011
                                  - CollaGenex Pharmaceuticals, Inc. , May 12, 2008
                                  - College Savings Plans Network , January 12, 2016
                                  - Columbia ETF Trust I , March 1, 2022
                                  - Comcast Corporation tender offer for Sky plc , March 12, 2018
                                  - Comcast Corporation , October 7, 2004
                                  - Commonwealth of Australia , January 11, 2010
                                  - Commonwealth of Australia , February 26, 2009
                                  - Communicator Inc , September 20, 2002
                                  - CommunitySun, LLC , August 29, 2011
                                  - Compagnie Maritime Belge NV , February 9, 2024
                                  - Companhia Paranaense de Energia – Copel , March 17, 2021
                                  - Computershare Trust Company, N.A. , July 26, 2010
                                  - Comtech Telecommunications Corp. , August 27, 2009
                                  - Congoleum Corporation , August 16, 2010
                                  - Connecticut Medical Insurance Company , October 9, 2020
                                  - ConocoPhillips , August 23, 2002
                                  - Consonus Technologies, Inc. , November 10, 2008
                                  - Constar International Inc. , March 29, 2011
                                  - Constellation Brands, Inc. , January 29, 2003
                                  - Constellium N.V. , February 7, 2018
                                  - Contingent Convertible Capital Securities , March 28, 2019
                                  - Cook Inlet Region, Inc. , April 2, 2003
                                  - Leon G. Cooperman et al. , May 22, 2017
                                  - CoorsTek, Inc. , August 14, 2003
                                  - Coral Beach & Tennis Club , January 25, 2012
                                  - Coral Beach & Tennis Club , November 17, 2011
                                  - CoSine Communications, Inc. , March 15, 2011
                                  - Council of Europe Development Bank , April 23, 2010
                                  - Cox Radio, Inc. , August 6, 2009
                                  - CPA:14 Holdings Inc. , December 11, 2006
                                  - CPG International Inc. , March 23, 2011
                                  - Craftmade International, Inc. , January 27, 2010
                                  - Credit Agricole S.A. , April 4, 2005
                                  - Credit Suisse AG , May 19, 2014	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2014/33-9589.pdf
                                  - Credit Suisse AG , November 16, 2012
                                  - Credit Suisse AG , October 19, 2011
                                  - Credit Suisse First Boston , March 18, 2004
                                  - Credit Suisse First Boston LLC, f/k/a Credit Suisse First Boston Corporation , October 31, 2003
                                  - Credit Suisse Group AG , February 21, 2014
                                  - Crescent Capital Group LP , July 17, 2015
                                  - Croghan Bancshares, Inc. , March 21, 2013
                                  - Crown, Cork & Seal Company, Inc. , February 25, 2003
                                  - CurrencyShares Australian Dollar Trust , September 13, 2006
                                  - CurrencyShares British Pound Sterling Trust , September 13, 2006
                                  - CurrencyShares Canadian Dollar Trust , September 13, 2006
                                  - CurrencyShares Japanese Yen Trust , March 27, 2007
                                  - CurrencyShares Mexican Peso Trust , September 13, 2006
                                  - CurrencyShares Swedish Krona Trust , September 13, 2006
                                  - CurrencyShares Swiss Franc Trust , September 13, 2006
                                  - Cygnus, Inc. , March 27, 2006
                                  - Cyren Limited , November 17, 2017
                                  - Danaher Corporation , May 13, 2015
                                  - DataCard Corporation , October 15, 2002
                                  - DATATRAK International, Inc. , August 12, 2009
                                  - Davis Polk & Wardwell LLP , January 28, 2013
                                  - Decorator Industries, Inc. , March 23, 2011
                                  - Deer Park Road Management Company, LP , June 4, 2019	                                     - See Commission Order,  available at :  https://www.sec.gov/rules/other/2019/33-10644.pdf
                                  - Dell Inc. , October 13, 2010
                                  - D.E. Master Blenders 1753 N.V , May 21, 2013
                                  - Deutsche Access Investments Limited , November 20, 2018
                                  - Deutsche Asset Management, Inc. , August 19, 2003
                                  - Deutsche Asset Management, Inc. and Deutsche Investment Management , December 21, 2006
                                  - Deutsche Bank AG , December 16, 2016	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10273.pdf
                                  - Deutsche Bank AG , December 16, 2016	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10271.pdf
                                  - Deutsche Bank AG , May 1, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9764.pdf
                                  - Deutsche Bank AG , April 23, 2015
                                  - Deutsche Bank AG , June 16, 2009
                                  - Deutsche Bank AG , January 9, 2007
                                  - Deutsche Bank AG , February 14, 2002
                                  - Deutsche Bank Securities, Inc., RBC Capital Markets, LLC, Wells Fargo Clearing Services, LLC, and Wells Fargo Advisors Financial Network, LLC, March 11, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10613.pdf
                                  - Deutsche Bank Microcredit Development Fund, Inc. , April 8, 2011
                                  - Deutsche Bank Securities, Inc. , June 9, 2009
                                  - Deutsche Bank Trust Company Americas , April 9, 2013
                                  - Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Regulation A and Rule 505 of Regulation D) , September 28, 2006
                                  - Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Rule 405) , September 28, 2006
                                  - DF Growth REIT II, LLC, March 16, 2022	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2022/33-11041.pdf
                                  - Diamond Foods, Inc. , March 6, 2014
                                  - Discount Investment Corporation Ltd. , June 14, 2004
                                  - Dividend Capital Total Realty Trust Inc. , July 12, 2012
                                  - DnB NOR ASA , January 9, 2008
                                  - Dollar Tree Stores, Inc. , February 20, 2008
                                  - Dominick & Dominick LLC , July 28, 2014	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9619.pdf
                                  - Dominion Energy, Inc. , December 3, 2020	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10893.pdf
                                  - DoubleLine ETF Trust , December 20, 2021
                                  - The Dow Chemical Company , September 2, 2015
                                  - DPH Holdings Corp. , November 12, 2009
                                  - The Dress Barn, Inc. , August 13, 2010
                                  - DSL.net, Inc. , March 30, 2007
                                  - DT Sale Corp. , November 14, 2011
                                  - Duke Energy Corporation, Duke Energy Holding Corp., Cinergy Corp. , March 30, 2006
                                  - Dunham & Associates Investment Counsel, Inc., Jeffrey A. Dunham, and Dunham & Associates Securities, Inc. , September 22, 2006
                                  - E.ON Aktiengesellschaft , December 6, 2006
                                  - Eagle Bancorp Montana, Inc. , May 20, 2021
                                  - Eagle Hospitality Properties Trust, Inc. , August 30, 2007
                                  - Eastbourne Capital, L.L.C. , March 30, 2009
                                  - East Isles Reinsurance Ltd. , April 1, 2009
                                  - Eaton Corporation , November 8, 2012
                                  - Eaton Vance ETMF Trust , February 26, 2016
                                  - Eaton Vance Management , June 13, 2008
                                  - Eaton Vance NextShares Trust II , November 15, 2017
                                  - Edward D. Jones & Co., L.P. , August 1, 2005
                                  - EGS Acquisition Co LLC , November 5, 2008
                                  - E. I. du Pont de Nemours and Company , February 12, 2018
                                  - EIG Mutual Holding Company , October 25, 2006
                                  - Elan Corporation, plc , May 1, 2013
                                  - Elron Electronics Industries Ltd. , May 15, 2008
                                  - Embratel Participacoes, S.A. , December 6, 2006
                                  - EMC Corporation and VMware, Inc. , July 9, 2007
                                  - Emeriti Consortium for Retirement Health Solutions , September 3, 2009
                                  - Emeriti Consortium for Retirement Health Solutions , June 16, 2008
                                  - Emeriti Consortium for Retirement Health Solutions , April 7, 2005
                                  - Employers Insurance Company of Nevada , December 2, 2004
                                  - EnCana Corporation , December 3, 2004
                                  - Endesa, S.A. , July 3, 2007
                                  - Endesa Americas S.A. , August 24, 2016
                                  - Endo Health Solutions, Inc. , February 28, 2014
                                  - Enel S.p.A. , December 16, 2020
                                  - Energy East Corporation , October 31, 2008
                                  - EnergySouth, Inc. , December 11, 2008
                                  - Energy West, Incorporated , January 15, 2008
                                  - Engenio Information Technologies, Inc. , September 13, 2004
                                  - enherent Corp. , March 17, 2011
                                  - Ensco plc , December 3, 2015
                                  - Enstar Income/Growth Program Five-A, L.P. , August 7, 2004
                                  - Entheos Audiology Cooperative, Inc. , June 2, 2014
                                  - Environmental Tectonics Corporation , March 22, 2013
                                  - Epicor Software Corporation , May 13, 2004
                                  - Equidate, Inc. and Equidate Holdings LLC , December 6, 2016
                                  - Equant N.V. and France Telecom S.A. , April 18, 2005
                                  - Equitable Life Assurance Society , November 15, 2004
                                  - Equitable Resources, Inc. , April 25, 2007
                                  - Erica Enders Racing, LLC , November 21, 2006
                                  - Eteris B.V., Applied Materials, Inc. and Tokyo Electron Limited , September 29, 2014
                                  - ERM Worldwide Limited , March 23, 2012
                                  - Euro Currency Trust , March 22, 2006
                                  - Eurolist by Euronext and the Alternext Market , March 16, 2007
                                  - Euronext Amsterdam N.V. , April 7, 2006
                                  - Euronext Brussels SA/NV , November 10, 2004
                                  - europrospectus.com limited , April 28, 2004
                                  - Evergreen Investment Management Company, LLC , June 8, 2009
                                  - Evolve Software, Inc. , July 16, 2003
                                  - Exxon Mobil Corp. , June 28, 2002
                                  - Facebook, Inc. , October 14, 2008
                                  - Fannie Mae , August 20, 2004
                                  - Federal Deposit Insurance Corporation , July 12, 2010
                                  - Federal Deposit Insurance Corporation , November 24, 2008
                                  - Federal Home Loan Bank of Atlanta , March 20, 2006
                                  - Federal Home Loan Bank of Boston , December 23, 2005
                                  - Federal Home Loan Bank of Chicago , January 20, 2006
                                  - Federal Home Loan Bank of Cincinnati , September 13, 2005
                                  - Federal Home Loan Bank of Dallas , September 15, 2005
                                  - Federal Home Loan Bank of Des Moines , May 23, 2006
                                  - Federal Home Loan Bank of Indianapolis , February 22, 2006
                                  - Federal Home Loan Bank of New York , August 26, 2005
                                  - Federal Home Loan Bank of Pittsburgh , September 28, 2005
                                  - Federal Home Loan Bank of San Francisco , August 26, 2005
                                  - Federal Home Loan Bank of Seattle , May 23, 2006
                                  - Federal Home Loan Bank of Topeka , May 23, 2006
                                  - Federal Home Loan Mortgage Corporation , October 8, 2015
                                  - Federal Home Loan Mortgage Corporation , July 18, 2008
                                  - Federal Home Loan Mortgage Corporation , July 12, 2002
                                  - Federal Life Insurance Company (Mutual) , August 31, 2015
                                  - Federal National Mortgage Association , July 12, 2002
                                  - Fédération des caisses Desjardins du Québec , April 29, 2021
                                  - Fidelity Covington Trust , June 3, 2021
                                  - Fidelity Covington Trust , January 14, 2021
                                  - Fidelity Covington Trust , December 18, 2019
                                  - Fidelity Life Association , October 18, 2006
                                  - Fifth Third Bancorp , December 4, 2013
                                  - Fenwick & West LLP , February 13, 2012
                                  - Feltl & Company, Inc. , June 21, 2016
                                  - Financement Quebec , June 24, 2002
                                  - First Citizens Bancshares, Inc. , September 26, 2012
                                  - First North , April 25, 2014
                                  - First Ottawa Bancshares, Inc. , July 23, 2012
                                  - First Physicians Capital Group, Inc. , December 19, 2014
                                  - First Republic Investment Management, Inc. , May 19, 2022
                                  - First Southwest Company , May 27, 2008
                                  - First Southwest Company , May 27, 2008
                                  - First Trust Exchange-Traded Fund III , April 7, 2020
                                  - First Trust Exchange-Traded Fund III , February 5, 2020
                                  - First Trust Exchange-Traded Fund III , August 23, 2017
                                  - First Trust Exchange-Traded Fund III , September 6, 2016
                                  - First Trust Exchange-Traded Fund III , April 27, 2016
                                  - First Trust Exchange-Traded Fund III , December 18, 2014
                                  - First Trust Exchange-Traded Fund IV , August 20, 2019
                                  - First Trust Exchange-Traded Fund IV , November 12, 2015
                                  - First Trust Exchange-Traded Fund IV , November 4, 2015
                                  - First Trust Exchange-Traded Fund IV , August 15, 2014
                                  - First Trust Exchange-Traded Fund IV , June 21, 2012
                                  - First Trust Exchange-Traded Fund VI , January 8, 2014
                                  - First Trust Exchange-Traded Fund VIII , July 22, 2020
                                  - First Trust Exchange-Traded Fund VIII , December 4, 2019
                                  - First Trust Exchange-Traded Fund VIII , April 11, 2017
                                  - First Trust Exchange-Traded Fund VIII , October 6, 2016
                                  - Flamel Technologies S.A. and Avadel Pharmaceuticals plc , July 15, 2016
                                  - FMS Wertmanagement and the Federal Republic of Germany , February 20, 2013
                                  - Ford Motor Credit Company LLC , November 23, 2010 (Replaces Staff Response Letter of July 22, 2010)
                                  - Ford Motor Credit Company , March 21, 2007
                                  - FORE Holdings LLC and FORE Holdings Liquidating Trust , December 1, 2005
                                  - Forest City Enterprises, Inc. , August 5, 2015
                                  - Form F-7 , February 1, 2017
                                  - FoxHollow Technologies, Inc. , November 2, 2007
                                  - Franklin Resources, Inc. , July 2, 2020	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10798.pdf
                                  - Frederick County Bancorp, Inc , June 19, 2013
                                  - Freedom Financial Group, Inc. , March 24, 2010
                                  - Fresenius Aktiengesellschaft , October 10, 2006
                                  - Fresenius Medical Care AG , January 13, 2006
                                  - Friedman, Billings, Ramsey & Co., Inc. , January 16, 2007
                                  - Friedman, Billings, Ramsey & Co., Inc. , August 25, 2004
                                  - Friedman, Billings, Ramsey Group Inc., FBR Asset Investment Corporation, Forest Merger Corporation , March 25, 2003
                                  - FSP 303 East Wacker Drive Corp. Liquidating Trust , November 13, 2018
                                  - FSP 50 South Tenth Street Corp. Liquidating Trust , November 14, 2014
                                  - FSP Galleria North Corp. Liquidating Trust , August 13, 2014
                                  - FSP Phoenix Tower Corp. Liquidating Trust , April 1, 2013
                                  - FQF Trust , May 23, 2019
                                  - FuelCell Energy, Inc. , September 3, 2020
                                  - Gabelli ETFs Trust , January 14, 2021
                                  - Gabelli Funds LLC , April 24, 2008
                                  - Gabelli NextShares Trust , November 30, 2016
                                  - Galey & Lord, Inc. , May 10, 2004
                                  - Galileo Holding Corporation , December 19, 2008
                                  - GAMCO Investors, Inc. , June 9, 2008
                                  - Garmin Ltd. , September 30, 2014
                                  - Gasco Energy, Inc. , March 31, 2014
                                  - Gas Natural SDG, S.A. , March 2, 2006
                                  - Gastar Exploration, Inc. and Gastar Exploration USA, Inc. , November 26, 2013
                                  - Gateway Pacific Bancorp , August 7, 2009
                                  - GE Funding Capital Market Services, Inc. , January 23, 2012
                                  - Gemalto S.A. , November 7, 2008
                                  - Gen Probe Inc/Chugai Pharmaceutical Co., Ltd. , April 30, 2002
                                  - GenCorp Inc. , December 19, 2014
                                  - General Electric Capital Corporation, Inc. , January 24, 2012
                                  - General Electric Company , October 19, 2015
                                  - General Electric Company, et al. , July 30, 2010
                                  - General Electric Company , August 11, 2009
                                  - General Electric Company and GE Investments, Inc. , February 24, 2004
                                  - General Maritime Corp. , June 14, 2002
                                  - General Motors Corporation , May 15, 2009
                                  - Genesee Corporation , December 5, 2007
                                  - Genworth Financial, Inc. , March 27, 2013
                                  - BGC Partners, Inc. , September 27, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10711.pdf
                                  - Gilat Satellite Networks, Ltd. , November 24, 2014
                                  - Gilat Satellite Networks Ltd. , December 19, 2002
                                  - GlenRose Instruments Inc. , July 16, 2012
                                  - Global Development Co-operative , October 19, 2011
                                  - Global Payments, Inc. , September 21, 2018
                                  - Global Preferred Holdings, Inc. , July 18, 2006
                                  - Goldman, Sachs & Co. , April 12, 2012
                                  - Goldman Sachs & Co. , July 20, 2010
                                  - Goldman, Sachs & Co. , December 30, 2008
                                  - Goldman, Sachs & Co. , May 31, 2006
                                  - The Goldman Sachs Group, Inc. , May 31, 2006
                                  - Goldman, Sachs & Co. , October 31, 2003
                                  - Goldman, Sachs & Co. , October 9, 2003
                                  - Goldman, Sachs & Co. , September 4, 2003
                                  - The Goldman Sachs Group, Inc., et al. , December 21, 2016	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2016/33-10275.pdf
                                  - Goldman Sachs Group, Inc. , July 23, 2010
                                  - Goodman Global Group, Inc. , December 14, 2010
                                  - Government of Jamaica , May 22, 2002
                                  - GP Strategies Corporation , October 11, 2011
                                  - G REIT, Inc. and G REIT Liquidating Trust , February 25, 2008
                                  - GrafTech International Ltd. , November 4, 2010
                                  - GrandSouth Bancorporation , March 24, 2010
                                  - Greenville Federal Financial Corporation , July 13, 2010
                                  - Greer Bancshares, Incorporated , March 4, 2015
                                  - G REIT Liquidating Trust , August 5, 2010
                                  - Griffin Capital Essential Asset REIT II, Inc. , September 20, 2017
                                  - Grindrod Shipping Holdings Ltd. , October 11, 2022
                                  - Group 1 Automotive, Inc , May 16, 2014
                                  - Grupo Aeroportuario de Centro Norte, S.A.B. de C.V ., May 19, 2021
                                  - Grupo Aeropotuario del Sureste, S.A.B. de C.V. (Southeast Airport Group) , May 9, 2007
                                  - Grupo Iusacell Celular, S.A. de C.V. , November 26, 2007  Notice , October 15, 2007  Application , October 12, 2007
                                  - Grupo TMM, S.A. de C.V. , June 27, 2002
                                  - GTJ REIT, Inc. , December 22, 2016
                                  - GulfMark Offshore, Inc. , January 11, 2010
                                  - Halliburton Company , March 23, 2007
                                  - Hancock Whitney Corporation , September 25, 2020
                                  - Handy Hardware Wholesale, Inc. , June 29, 2006
                                  - Hanover Compressor Company , January 27, 2004
                                  - Hanson PLC, Hanson Building Materials PLC , October 9, 2003
                                  - Harbert Management Corporation, et al. , July 3, 2012
                                  - Harmony Gold Mining Company Limited , March 10, 2005
                                  - Harmony Gold Mining Company Limited , November 19, 2004
                                  - Harrington West Financial Group Inc. , March 24, 2010
                                  - Hartford Funds Exchange-Traded Trust , September 30, 2021
                                  - Hartford Funds NextShares Trust , December 7, 2017
                                  - Hartford Investment Financial Services , November 8, 2006
                                  - Hartford Investment Financial Services, LLC; HL Investment Advisors, LLC; and Hartford Securities Distribution Company, Inc. , May 14, 2008
                                  - Hauser, Inc. , July 17, 2003
                                  - Hawaiian Holdings, Inc. , October 1, 2003
                                  - HCA, Inc. , November 22, 2010
                                  - HCC Insurance Holdings, Inc. , June 12, 2007
                                  - HCC Risk Solutions Company , March 4, 2013
                                  - HCL Technologies Limited , September 4, 2018
                                  - H.D. Vest Investment Services, Inc. , March 4, 2015
                                  - Headstrong Corporation , February 28, 2003
                                  - HealthCare Global Enterprises Limited , July 16, 2020
                                  - Hearst Television Inc. , August 5, 2009
                                  - Hechinger Liquidation Trust , May 15, 2003
                                  - Hecla Mining Company , October 31, 2006
                                  - Hellenic Exchanges & Athens Stock Exchange, SA , July 15, 2016
                                  - Helmerich & Payne, Inc. , May 13, 2015
                                  - Her Majesty's Government , December 10, 2008
                                  - Hertz Global Holdings, Inc. , April 21, 2015
                                  - Hewlett-Packard Company , July 20, 2007
                                  - Hines Global REIT II, Inc. , April 26, 2017
                                  - Hines Real Estate Investment Trust, Inc. , September 7, 2006
                                  - Hines Real Estate Investment Trust, Inc. , June 18, 2004
                                  - Horizon Lines, Inc. , October 3, 2011
                                  - Horizon Pharma, Inc. and Horizon Pharma plc , September 10, 2014
                                  - Horsepower Holdings, Inc. , August 14, 2008
                                  - H&R Block, Inc. , May 3, 2012
                                  - H&R Block, Inc. , May 2, 2012
                                  - H&R Real Estate Investment Trust , May 29, 2012
                                  - HSBC Holdings plc , March 16, 2020
                                  - HudBay Minerals Inc. , July 15, 2014
                                  - Hulst B.V. , June 13, 2019
                                  - Hungarian Telephone and Cable Corp., Invitel Holdings A/S , February 27, 2009
                                  - Huntington Bancshares Incorporated , June 24, 2021
                                  - i2 Technologies, Inc. , March 8, 2010
                                  - IBM Credit LLC , March 24, 2003
                                  - I.C. Isaacs & Company, Inc. , August 13, 2008
                                  - Icahn Associates Corp. , March 30, 2009
                                  - ICON Cash Flow Partners L.P. Seven and ICON Cash Flow Partners L.P. Seven Liquidating Trust , August 14, 2007
                                  - ICON Cash Flow Partners L.P. Seven Liquidating Trust , July 9, 2010
                                  - ICON Income Fund Nine Liquidating Trust , March 26, 2013
                                  - IMH Financial Corporation , July 17, 2013
                                  - Imperial Oil Ltd. , November 2, 2023
                                  - Imperial Oil Ltd. , November 2, 2022
                                  - Imperial Oil Ltd. , May 4, 2022
                                  - IMVU, Inc. , November 19, 2020
                                  - IndexIQ Active ETF Trust , May 10, 2022
                                  - Indian Energy Exchange Limited , March 1, 2019
                                  - Infiniti Solutions Ltd. , March 8, 2005
                                  - InFlowGroup, Inc. , February 13, 2002
                                  - Infosys Limited , August 16, 2017
                                  - Ingersoll-Rand plc , March 13, 2015
                                  - Inland American Real Estate Trust, Inc. , February 24, 2011
                                  - Insilco Holding Co. , March 18, 2003
                                  - Instinet LLC , December 26, 2013
                                  - Interactive Intelligence, Inc. , April 27, 2011
                                  - Intercontinental Exchange, Inc. , December 9, 2020	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10898.pdf
                                  - Intercontinental Exchange, Inc. , March 6, 2018	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10464.pdf
                                  - InterDigital Communications Corporation , June 25, 2007
                                  - Intergraph Corp. , May 15, 2002
                                  - Interlink Electronics, Inc. , March 26, 2009
                                  - International Business Machines Corporation tender offer for ILOG S.A. , October 9, 2008
                                  - International Business Machines Corporation , June 26, 2007
                                  - International Securities Exchange, Inc. , January 3, 2008
                                  - International Stock Exchange Authority Limited , November 2, 2018
                                  - International Wire Group, Inc. , November 6, 2009
                                  - Intertrust N.V.  March 25, 2022
                                  - Intraop Medical Corporation , May 12, 2010
                                  - Intrawest Corporation , November 8, 2002
                                  - InvenTrust Properties Corp. , September 9, 2019
                                  - Invesco Funds , December 9, 2020
                                  - Invesco Ltd. , August 24, 2016
                                  - Investools Inc. et al. , December 16, 2009
                                  - Investors Exchange LLC , March 1, 2018
                                  - Iron Mountain Incorporated , November 17, 2014
                                  - iSecuretrac Corp. , February 1, 2013
                                  - ISE Labs, Inc. , June 2, 2003
                                  - iShares COMEX Gold Trust , November 27, 2006
                                  - iShares COMEX Gold Trust , May 19, 2005
                                  - iShares Commodities Select Strategy ETF , December 19, 2014
                                  - iShares Enhanced International Small Cap ETF , February 19, 2014
                                  - iShares Enhanced U.S. Small Cap ETF , April 16, 2013
                                  - iShares GSCI Commodity-Indexed Trust and iShares GSCI Commodity-Indexed Investing Pool LLC , November 14, 2006
                                  - iShares MSCI Frontier 100 ETF , March 14, 2016
                                  - iShares Silver Trust , August 11, 2006
                                  - iShares Trust , January 31, 2019
                                  - Issuer Exchange Offers Conducted for Compensatory Purposes , March 21, 2001
                                  - ITT Corporation , May 5, 2016
                                  - IVAX Corporation , March 10, 2006
                                  - Ivy NextShares , October 20, 2016
                                  - Janney Montgomery Scott LLC , July 11, 2011
                                  - Janney Montgomery Scott LLC , August 25, 2004
                                  - Japan International Cooperation Agency , December 8, 2016
                                  - Jazz Pharmaceuticals, Inc. , January 12, 2012
                                  - Jazz Semiconductor, Inc. , November 21, 2005
                                  - Jefferies LLC , March 12, 2014
                                  - Jewelers Mutual Insurance Company , December 11, 2019
                                  - Jilin Chemical Industrial Company Limited , December 21, 2005
                                  - Johnson Controls, Inc. , October 1, 2004
                                  - Jones Lang LaSalle Income Property Trust, Inc. , October 11, 2012
                                  - John Hancock Exchange-Traded Fund Trust , September 26, 2023
                                  - John Hancock Exchange-Traded Fund Trust , December 7, 2017
                                  - Journal Company , July 24, 2003
                                  - JPMorgan Chase & Co. , May 20, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9780.pdf
                                  - JPMorgan Chase & Co. , January 8, 2013
                                  - JPMorgan Chase & Co. , July 11, 2011
                                  - JPMorgan Chase & Co. , June 29, 2011
                                  - JPMorgan Chase & Co. , November 4, 2009
                                  - JPMorgan Chase & Co. , August 4, 2008
                                  - JPMorgan Chase & Co. , March 17, 2008
                                  - JPMorgan Chase & Co. , May 31, 2006
                                  - J.P. Morgan Chase & Co. , July 28, 2003
                                  - J.P. Morgan Chase & Co and other Affiliates , June 26, 2002
                                  - JPMorgan Chase Bank, N.A. , December 18, 2015	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9993.pdf
                                    - See report prepared by  Waterside Enterprises, LLC , December 9, 2016
                                    - See report prepared by  Waterside Enterprises, LLC , December 13, 2017
                                  - J.P. Morgan Exchange-Traded Fund Trust , March 30, 2023
                                  - J.P. Morgan Securities LLC, et al. , January 8, 2013
                                  - JP Morgan Securities LLC , July 8, 2011
                                  - JP Morgan Securities LLC , June 29, 2011
                                  - J.P. Morgan Securities, Inc. , June 5, 2007
                                  - J.P. Morgan Securities, Inc. , May 31, 2006
                                  - J.P. Morgan Securities Inc. , October 31, 2003
                                  - J.P. Morgan Securities Inc. , October 8, 2003
                                  - Juniper Networks, Inc. , March 6, 2007
                                  - Just Dial Limited , July 24, 2020
                                  - Just Dial Limited , November 30, 2018
                                  - Just Dial Ltd.  , January 29, 2016
                                  - KBS Legacy Partners Apartment REIT, Inc. , July 26, 2018
                                  - KBS Real Estate Investment Trust, Inc. , February 28, 2018
                                  - KCG Holdings, Inc. , December 21, 2015
                                  - KCPS PE Investment Management , June 5, 2009
                                  - Kerr-McGee (Nevada) LLC , August 9, 2004
                                  - Kingfisher plc , April 25, 2003
                                  - KKR & Co. L.P. , June 18, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9855.pdf
                                  - Klabin S.A. , July 14, 2014
                                  - Knight Capital Group, Inc. , July 1, 2008
                                  - Koninklijke Ahold N.V. , September 10, 2002
                                  - The Korea Exchange , February 28, 2007
                                  - Korea Fund, Inc. , July 1, 2005
                                  - Koss Corporation et al. , February 23, 2012
                                  - KPIT Technologies, Limited , June 27, 2019
                                  - Kraft Foods, Inc. , December 9, 2009
                                  - Kraft Foods Inc. , July 1, 2008
                                  - LA Fan Club, Inc. Membership Program , June 28, 2017
                                  - Laclede Steel Company , July 25, 2002
                                  - Landeskreditbank Baden-Württemberg - Förderbank , April 18, 2005
                                  - Landwirtschaftliche Rentenbank — Federal Republic of Germany , January 30, 2003
                                  - Larsen & Toubro Ltd. , July 25, 2023
                                  - Las Sendas Golf Club, Inc. , March 2, 2004
                                  - Legg Mason Wood Walker, Inc. , February 12, 2004
                                  - Legg Mason Wood Walker, Incorporated , September 21, 2005
                                  - Lehman Brothers Inc. , May 31, 2006
                                  - Lehman Brothers Inc. , October 31, 2003
                                  - LendingClub Corporation , September 28, 2018
                                  - Liberty Lane Acquisition Corp. , July 28, 2008
                                  - Liberty Media Corporation / Liberty Interactive Corporation , November 3, 2011
                                  - Liberty National Golf Club , March 29, 2004
                                  - Lincoln National Corporation , August 31, 2006
                                  - LINE Corporation , January 17, 2020
                                  - Linsco/Private Ledger Corp. , February 12, 2004
                                  - LIN TV Corp. , April 30, 2013
                                  - Live Current Media Inc. , March 18, 2011
                                  - Lloyds Banking Group plc , November 10, 2021
                                  - Lloyds Banking Group plc , May 28, 2010
                                  - Lockheed Martin Corporation , July 11, 2016
                                  - Lodgian, Inc. , April 27, 2004
                                  - Loudeye Corp. , November 7, 2006
                                  - M/I Schottenstein Homes, Inc. , February 28, 2003
                                  - Macquarie Capital (USA) Inc. , July 6, 2015	                                     - Macquarie Capital (USA) Inc. , May 15, 2015
                                  - Madison Bancorp, Inc. , May 27, 2014
                                  - Madison Dearborn Partners, LLC , July 9, 2002
                                  - MAG Mutual Insurance Company , June 21, 2017
                                  - Magal Security Systems Ltd. , May 21, 2020
                                  - Majesco Limited , October 30, 2020
                                  - Man-Glenwood Lexington, LLC , January 31, 2005
                                  - Mango Capital, Inc. , March 28, 2012
                                  - Manulife Financial Corporation , June 26, 2007
                                  - Manulife Financial Corporation , March 15, 2005
                                  - Map Financial Group, Inc. , November 3, 2009
                                  - Marengo Bancshares, Inc. , November 7, 2003
                                  - Marriott Residence Inn II Limited Partnership , May 8, 2002
                                  - Marriott Residence Inn Limited Partnership , February 20, 2002
                                  - Martha Stewart Living Omnimedia, Inc. , November 7, 2003
                                  - Marvel Entertainment, LLC , February 26, 2010
                                  - Mastercard UK Holdco Limited , February 5, 2019
                                  - Matria Healthcare, Inc. , February 10, 2005
                                  - Maxygen, Inc.,  October 30, 2013
                                  - MBIA Inc. , January 29, 2007
                                  - McDonald's Corporation , September 27, 2006
                                  - McKinsey & Company, Inc. , January 11, 2005
                                  - MDS Inc. , February 28, 2007
                                  - Medco Health Solutions, Inc. , August 13, 2002
                                  - Media General, Inc. , November 10, 2014
                                  - Medialink Worldwide Incorporated , November 9, 2009
                                  - Medialive International, Inc. , August 13, 2003
                                  - Medtronic, Inc., Medtronic Holdings Limited, and Covidien plc , January 23, 2015
                                  - Melco Crown Entertainment Limited , October 18, 2010
                                  - Mellon Financial Corporation, Newton Investment Management Limited and Mellon Global Investments Limited , November 16, 2006
                                  - Mentor Corporation , September 26, 2008
                                  - Mercer International Inc. , December 12, 2005
                                  - Merrill Lynch and Co., Inc. (P-01118) , February 15, 2011
                                  - Merrill Lynch and Co., Inc. (HO-10038) , February 15, 2011
                                  - Merrill Lynch and Co., Inc. and Bank of America Corporation , February 11, 2009
                                  - Merrill Lynch Depositor, Inc. , March 28, 2003
                                  - Merrill Lynch, Pierce, Fenner & Smith, Incorporated , March 8, 2018	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10466.pdf
                                  - Merrill Lynch, Pierce, Fenner & Smith Incorporated , June 1, 2015
                                  - Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 11, 2009
                                  - Merrill Lynch, Pierce, Fenner & Smith Incorporated , May 31, 2006
                                  - Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 13, 2006
                                  - Merrill Lynch, Pierce, Fenner & Smith, Incorporated , October 31, 2003
                                  - Metalink Ltd. , December 8, 2016
                                  - Metalink Ltd. , February 16, 2016
                                  - MetLife, Inc. , February 21, 2006
                                  - MetLife Life and Annuity Company of Connecticut , January 22, 2008
                                  - Metro One Telecommunications, Inc. , March 4, 2009
                                  - Mexican Restaurants, Inc. , January 13, 2011
                                  - MF Global Ltd. , December 15, 2009
                                  - MGP Ingredients, Inc. , October 11, 2011
                                  - Microsoft Corporation , October 15, 2003
                                  - Microtune, Inc. , September 13, 2007
                                  - Mid-Wisconsin Financial Services, Inc. , December 19, 2012
                                  - Midwest Real Estate Data LLC , August 18, 2008
                                  - Millennium Partners, L.P. , December 1, 2005
                                  - Millers Mutual Insurance Association , February 20, 2003
                                  - Milwaukee Mutual Insurance Company , January 30, 2003
                                  - MiMedx Group, Inc. , May 30, 2019
                                  - Minn-Dak Farmers Cooperative , September 24, 2012
                                  - MinnErgy, LLC , March 10, 2009
                                  - Minnesota Soybean Processors , November 27, 2012
                                  - Minrad International, Inc. , March 27, 2009
                                  - Missouri Bankers Association , August 18, 2008
                                  - Mitsubishi Motors Credit of America, Inc. , March 27, 2003
                                  - Mitsubishi UFJ Financial Group, Inc. , January 23, 2006
                                  - Mitsui & Co., Ltd. , August 20, 2003
                                  - Mizuho Financial Group, Inc. , July 27, 2012
                                  - Mizuho Securities USA Inc. , July 26, 2012
                                  - Moloney Securities Co., Inc. , September 30, 2016
                                  - The Money Management Institute , April 11, 2019
                                  - Mooney Aerospace Group, Ltd. , December 20, 2002
                                  - Morgan Asset Management, Inc. et al. , June 22, 2011
                                  - Morgan Keegan & Co., Inc. , August 25, 2004
                                  - Morgan Keegan & Company, Inc. , May 31, 2006
                                  - Morgan Stanley , May 12, 2020	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10784.pdf
                                  - Morgan Stanley , November 7, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10727.pdf
                                  - Morgan Stanley , June 29, 2018
                                  - Morgan Stanley , February 14, 2017
                                  - Morgan Stanley , January 24, 2017
                                  - Morgan Stanley , January 13, 2017
                                  - Morgan Stanley , July 24, 2014
                                  - Morgan Stanley , November 16, 2011
                                  - Morgan Stanley & Co. Incorporated , July 20, 2009
                                  - Morgan Stanley & Co. Incorporated , May 11, 2007
                                  - Morgan Stanley , May 31, 2006
                                  - Morgan Stanley & Co. Incorporated , May 12, 2006
                                  - Morgan Stanley & Co. Incorporated , February 4, 2005
                                  - Morgan Stanley & Co. Incorporated , October 31, 2003
                                  - Morgan Stanley & Co. Incorporated and Morgan Stanley DW Inc. , May 31, 2006
                                  - Morgan Stanley & Co. LLC, , September 30, 2020
                                  - Morgan Stanley Smith Barney LLC , June 29, 2018
                                  - Morgan Stanley Smith Barney LLC , January 13, 2017
                                  - Morgan Stanley Smith Barney LLC , November 22, 2016
                                  - Morgan Stanley Smith Barney LLC , May 29, 2009  Supplemental Letter , September 14, 2009
                                  - Morgan Stanley Smith Barney LLC , May 29, 2009  Supplemental Letter , September 14, 2009
                                  - MorphoSys AG , April 9, 2024
                                  - The Mosaic Company , February 3, 2011
                                  - Motors Liquidation Company GUC Trust , May 23, 2012
                                  - Motors Liquidation Company, formerly known as General Motors Corporation , July 9, 2009
                                  - Mountain Valley Bancshares, Inc. , March 30, 2009
                                  - MP Environmental Funding LLC, PE Environmental Funding LLC , September 19, 2007
                                  - Mphasis Limited  May 28, 2021
                                  - Mphasis Limited , November 5, 2018
                                  - Mphasis Limited  , April 7, 2017
                                  - Mphasis Limited, , June 28, 2016
                                  - Mrs. Fields Famous Brands, LLC, Mrs. Fields Financing Company, Inc., and Certain Guarantors , March 24, 2005
                                  - M&T Bank Corporation , October 10, 2023
                                  - Municipal Auction Rate Securities , March 14, 2008
                                  - MWH Global Inc. , May 9, 2002
                                  - MXenergy Holdings Inc. , August 18, 2011
                                  - Mylan Inc. , February 18, 2015
                                  - Nabi Biopharmaceuticals , June 20, 2012
                                  - Nabors Industries, Inc. , April 30, 2002
                                  - NASDAQ Stock Market, Inc. , November 20, 2006
                                  - NASDAQ Stock Market LLC , August 1, 2006
                                  - National Asset Management, Inc. , October 26, 2015
                                  - National Consumer Cooperative Bank , January 3, 2011
                                  - National Credit Union Administration , September 24, 2010
                                  - National Credit Union Administration , October 8, 2009
                                  - National Grid Transco plc , June 6, 2005
                                  - Nationwide Financial Services, Inc. and Provident Mutual Life Insurance Company , August 9, 2002
                                  - Natixis S.A., Banque Fédérale des Banques Populaires and Caisse National des Caisses d'Epargne , October 9, 2007
                                  - Natixis ETF Trust II , August 26, 2020
                                  - NBCUniversal , April 30, 2013
                                  - NBCUniversal , June 24, 2011
                                  - Nebulous, Inc. , September 30, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10716.pdf
                                  - Needham & Company, Inc. , August 25, 2004
                                  - Neogenesis Pharmaceuticals, Inc. , April 1, 2002
                                  - Net Serviços de Comunicação S.A. , October 15, 2010
                                  - Network General Central Corporation , May 22, 2006
                                  - Neuralink Corp. , October 16, 2018
                                  - Neuro-Hitech, Inc. , July 30, 2009
                                  - New England Securities Corp. , February 21, 2006
                                  - New Monster Corporation and New Laser Corporation , June 12, 2015
                                  - News Corporation Limited , November 3, 2004
                                  - New South Wales Treasury Corporation, The Crown in Right of New South Wales , September 15, 2009
                                  - Nyer Medical Group, Inc. , June 30, 2010
                                  - Nicor, Inc. , March 29, 2007
                                  - NIIT Ltd. , March 24, 2021
                                  - Noble Capital Markets, Inc. , May 31, 2018
                                  - Nokia Corporation , November 2, 2021
                                  - Nokia Corporation , November 17, 2015
                                  - NOMOS Corporation , November 12, 2002
                                  - Nomura Holdings Inc. , January 2, 2014
                                  - Nordic Telephone Company ApS , January 3, 2006
                                  - Nordstrom.com, LLC , February 28, 2002
                                  - Noridian Mutual Insurance Company d/b/a Blue Cross Blue Shield of North Dakota , October 24, 2018
                                  - Northern Illinois Gas Company , January 18, 2013
                                  - Northern Trust Corporation , September 18, 2020	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10846.pdf
                                  - NorthStar Realty Finance Corp. , June 30, 2014
                                  - North State Bancorp , September 27, 2012
                                  - Northwest Physicians Mutual Insurance Company , July 2, 2003
                                  - NZX Limited , April 12, 2019
                                  - Oak Harbor Reinsurance Company , August 21, 2020
                                  - Oak Leaf B.V. , June 18, 2013
                                  - Oaktree Capital Group, LLC , July 10, 2018
                                  - Oak Ridge Financial Services, Inc. , September 9, 2013
                                  - Certain Existing Funds affiliated with Och-Ziff Capital Management Group LLC and OZ Management LP  , June 13, 2019	                                     - See Commission Order,  available at :  https://www.sec.gov/rules/other/2019/33-10646.pdf
                                  - Oesterreichische Kontrollbank Aktiengesellschaft and the Republic of Austria , July 20, 2007
                                  - Olohana Golf Club, Inc. , July 31, 2003
                                  - OMNI Brokerage, Inc. , January 14, 2009
                                  - Oncothyreon Inc. and Biomira Inc. , January 31, 2008
                                  - On-Market Bookbuilds Pty Ltd. , November 13, 2014
                                  - Oppenheimer & Co. Inc. , January 27, 2015	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9712.pdf
                                  - Oppenheimer Holdings, Inc. , March 26, 2013
                                  - Opticon Medical Inc. , June 28, 2002
                                  - The Options Clearing Corporation , February 19, 2013
                                  - The Options Clearing Corporation , February 1, 2012
                                  - Orbis Group , July 16, 2008
                                  - Orbit International Corp. , November 13, 2014
                                  - O'Reilly Automotive, Inc , May 26, 2009
                                  - Oshkosh Corporation , June 30, 2014
                                  - Oslo B?rs - Merkur Market , April 13, 2016
                                  - Otter Tail Corporation , December 19, 2008
                                  - Overseas Partners Ltd. , March 16, 2007
                                  - PacifiCare Health Systems, Inc. , March 16, 2006
                                  - Pacific Drilling, SA , April 6, 2020
                                  - Pacific Exchange, Inc. , December 23, 2003
                                  - Pacific Investment Management Company LLC , December 1, 2016
                                  - Pae Tec Corp. , July 16, 2002
                                  - PagoNxt Merchant Solutions , October 31, 2022
                                  - Paladin Realty Income Properties, Inc. , October 14, 2004
                                  - The Panama Stock Exchange , June 21, 2006
                                  - Panatone Finvest Ltd , May 6, 2002
                                  - Paramount Group, Inc. , July 6, 2017
                                  - Patni Computer Systems Limited , May 25, 2012
                                  - Patni Computer Systems Limited , February 9, 2011
                                  - Pavonia Limited , January 22, 2016
                                  - PayPal, Inc. , November 13, 2002
                                  - Pediatrix Medical Group, Inc. , December 22, 2008
                                  - Pegasus Aircraft Partners, L.P. , February 9, 2004
                                  - Peninsular & Oriental Steam Navigation Company , August 30, 2004
                                  - Pentair, Inc. , September 20, 2012
                                  - Pentair-Switzerland and Pentair-Ireland , May 1, 2014
                                  - Peoples Financial Services Corp. , August 16, 2012
                                  - Pepco Holdings, Inc. , December 6, 2006
                                  - Perot Systems Corporation , February 3, 2010
                                  - Perrigo Company, Perrigo Company Limited and Elan Corporation plc , December 17, 2013
                                  - Peter Kiewit Sons', Inc. , May 17, 2005
                                  - Petersen Energía Inversora S.A. , September 9, 2008
                                  - PetroKazakhstan Inc. , June 10, 2004
                                  - Petroleos Mexicanos and the Pemex Project Funding Master Trust , October 13, 2004
                                  - Pfizer Inc. , May 22, 2013
                                  - Pfizer Inc. , May 21, 2013
                                  - PG&E Corporation , August 16, 2018
                                  - PG&E Fire Victim Trust , May 28, 2021
                                  - PharmaNet Development Group, Inc. , May 8, 2009
                                  - Physica B.V. and Solvay S.A. , April 8, 2003
                                  - Piper Jaffray & Co. , July 20, 2015
                                  - Piper Jaffray & Co. , May 31, 2006
                                  - Piramal Enterprises Ltd.  July 28, 2023
                                  - PlanetOut Inc. , August 12, 2009
                                  - Planet Technologies, Inc. , February 7, 2008
                                  - PLM Equipment Growth Fund III, Liquidating Trust , June 9, 2003
                                  - PMI Group, Inc. , July 6, 2006
                                  - PNC Bank, N.A. , February 1, 2012
                                  - The PNC Financial Services Group, Inc. , April 6, 2018
                                  - Pocketful of Quarters, Inc. , July 25, 2019
                                  - Poplogix LLC , November 5, 2010
                                  - Portugal Telecom, SGPS, S.A. , December 19, 2006
                                  - Potomac Bancshares, Inc. , July 23, 2012
                                  - PowerShares Exchange-Traded Fund Trust , March 26, 2018
                                  - PPG Industries, Inc. , December 21, 2012
                                  - PHH Corporation , June 12, 2015
                                  - Prague Stock Exchange , May 28, 2004
                                  - Prairie Creek Ethanol, LLC , August 12, 2008
                                  - Precidian ETF Trust II , May 22, 2019
                                  - Pregis Corporation , December 7, 2007
                                  - Prime Acquisition Corp. , March 28, 2013
                                  - Principal ETFs , July 7, 2023
                                  - Principal ETFs , April 11, 2022
                                  - Pritchard Capital Partners, LLC et al. , April 23, 2008
                                  - The Procter & Gamble Company Exchange Offer , September 1, 2016
                                  - The Procter & Gamble Company , October 8, 2008
                                  - ProSiebenSat.1 Media AG , January 30, 2007
                                  - Provident Community Bancshares, Inc. , February 10, 2014
                                  - Prudential Equity Group, LLC , August 28, 2006  Supplemental Letter , September 5, 2006
                                  - Prudential Equity Group, LLC , July 25, 2005
                                  - Prudential Equity Group, LLC , August 25, 2004
                                  - Prudential Financial, Inc. , December 23, 2020	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10916.pdf
                                  - Prudential Financial, Inc. , September 16, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10685.pdf
                                  - Prudential Financial, Inc. , June 9, 2009
                                  - Prudential Financial, Inc. , September 4, 2008
                                  - The Prudential Insurance Company of America , September 5, 2003
                                  - Prudential Securities Incorporated , July 10, 2003
                                  - Public Service Company of North Carolina, Incorporated , December 3, 2020	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10894.pdf
                                  - Publicis Groupe S.A. , January 13, 2006
                                  - PureDepth, Inc. , March 8, 2010
                                  - Putnam ETF Trust , April 22, 2021
                                  - QIAGEN N.V. , May 15, 2020
                                  - Qtel , January 5, 2009
                                  - Questar Assessment, Inc. , June 13, 2008
                                  - R Systems International Ltd. , April 11, 2023
                                  - RadView Software Ltd. , November 14, 2012
                                  - Radvision Ltd. , July 23, 2010
                                  - Radvision , April 14, 2009
                                  - RARE Hospitality International, Inc. , January 22, 2008
                                  - Raymond James Financial, Inc. , September 17, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10690.pdf
                                  - Raymond James Financial, Inc. , September 8, 2016
                                  - Raymond James Financial, Inc. , July 1, 2011
                                  - Raymond James Financial Services, Inc. , February 17, 2004
                                  - Raytheon Company , October 5, 2006
                                  - RBC Capital Markets Corporation , June 9, 2009
                                  - RBC Centura Banks, Inc. , February 26, 2002
                                  - RBC Dain Rauscher Inc. , May 31, 2006
                                  - RBS Securities Inc. , November 25, 2013
                                  - Redington (India) Limited , October 17, 2018
                                  - Registration of PORTAL Securities under Section 12(g) , July 31, 2007
                                  - Regions Financial Corporation , June 22, 2011
                                  - Regions Financial Corporation , September 24, 2010
                                  - Regions Financial Corporation , September 22, 2009
                                  - REMEC Liquidating Trust , March 28, 2011
                                  - Remy International, Inc. and New Remy Holdco Corp. , December 18, 2014
                                  - RenaissanceRe Holdings Ltd. , April 27, 2007
                                  - Republic of Chile , April 27, 2015
                                  - Republic of Hungary , September 28, 2007
                                  - Republic of Indonesia , February 16, 2018
                                  - Republic of Italy , February 4, 2002
                                  - Republic of the Philippines , December 6, 2017
                                  - Republic of Uruguay , March 8, 2005
                                  - Republic Services, Inc. , July 24, 2012
                                  - Residential Capital, LLC , November 3, 2009
                                  - Retalix Ltd. , December 18, 2008
                                  - Reuters Group PLC and Thomson Reuters PLC , March 20, 2008
                                  - Reuters Group PLC and Thomson Reuters PLC , February 29, 2008
                                  - Rhode Island Commerce Corporation , April 3, 2017
                                  - Rich Uncles NNN REIT, Inc. , December 21, 2016
                                  - RingsEnd Partners, LLC/EBIC Program , March 4, 2013
                                  - Rio Tinto plc , July 24, 2007
                                  - Rocky Mountain Chocolate Factory, Inc. , October 15, 2014
                                  - Roper Industries, Inc. , July 19, 2007
                                  - Rothschild & Co Concordia SAS , June 7, 2023
                                  - Rowan Companies plc , March 2, 2017
                                  - Royal Alliance Associates, Inc., SagePoint Financial, Inc. and FSC Securities Corporation , March 14, 2016
                                  - Royal Bank of Canada , April 24, 2020
                                  - Royal Bank of Canada , May 18, 2012
                                  - Royal Bank of Canada , June 11, 2009
                                  - Royal Bank of Canada , May 31, 2006
                                  - The Royal Bank of Scotland Group plc , May 20, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9781.pdf
                                  - The Royal Bank of Scotland Group plc , April 25, 2014	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2014/33-9578.pdf
                                  - Royal Bank of Scotland Group plc tender offer for ABN AMRO Holding N.V. , July 23, 2007
                                  - Royal Dutch Shell plc , August 7, 2015
                                  - Royal Dutch Shell PLC , May 17, 2005
                                  - Royal Precision, Inc. , April 9, 2003
                                  - RREEF Property Trust, Inc. , January 4, 2013
                                  - Rusoro Mining Ltd. , April 22, 2009
                                  - Russell Corporation , March 18, 2004
                                  - RWE Aktiengesellschaft , March 22, 2002
                                  - SABMiller , August 2, 2016
                                  - SAIC, Inc. , April 27, 2012
                                  - Saipem SpA , July 29, 2002
                                  - Salix Pharmaceuticals, Ltd. , April 4, 2019
                                  - Salt Blockchain Inc. , September 30, 2020	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10866.pdf
                                  - Sanchez Production Partners LLC , February 19, 2015
                                  - Sancus Capital Management LP , September 1, 2016
                                  - SanDisk Corporation , September 21, 2006
                                  - San Francisco Baseball Associates L.P. , February 24, 2006
                                  - Satyam Computer Services Ltd. , April 28, 2009
                                  - Schlumberger Limited , January 31, 2014
                                  - Schwab Strategic Trust , September 14, 2021
                                  - Scitex Corporation Ltd. , June 14, 2004
                                  - Scottish Power plc , April 3, 2006
                                  - Seagate Removable Storage Solutions Holdings , March 7, 2003
                                  - Section 3(a)(9) Upstream Guarantees , January 13, 2010
                                  - Security Capital Assurance Ltd. and XL Capital Ltd. , October 31, 2006
                                  - Segregated Account of Ambac Assurance Corporation , April 8, 2011
                                  - Segregated Account of Ambac Assurance Corporation , November 12, 2010
                                  - SELLAS Life Sciences Group, Inc. , June 6, 2018
                                  - SELLAS Life Sciences Group, Inc. , June 6, 2018
                                  - Semitool, Inc. , January 29, 2010
                                  - Sentry Insurance a Mutual Company , September 22, 2020
                                  - Senvest , April 3, 2024
                                  - SERENA Software, Inc. , April 13, 2004
                                  - Serono S.A. , September 12, 2002
                                  - SG Americas Securities, LLC , September 28, 2016	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10224.pdf
                                  - SG Cowen & Co., Inc. , August 25, 2004
                                  - ShareGift USA , December 3, 2008
                                  - Shelbourne Properties I, Inc. , April 29, 2004
                                  - Shire Pharmaceuticals Group PLC and Shire PLC , November 17, 2005
                                  - Sierra Wireless , January 5, 2009
                                  - Sielox, Inc. , March 29, 2010
                                  - SI International, Inc. , February 4, 2002
                                  - Siliconware Precision Industries Co., Ltd. , December 28, 2015
                                  - Siliconware Precision Industries Co., Ltd. , September 17, 2015
                                  - Silverstar Holdings, Ltd. , May 15, 2009
                                  - Simon Property Group, Inc. , November 21, 2011
                                  - Sirius XM Radio Inc. , September 30, 2013
                                  - Six Continents PLC , March 28, 2003
                                  - Skagit State Bancorp, Inc. , July 20, 2012
                                  - Smart Move, Inc. , May 16, 2007
                                  - Smith & Nephew Group plc and Smith & Nephew plc , April 24, 2003
                                  - Smith Barney Fund Management LLC and Citigroup Global Markets, Inc. , May 31, 2005
                                  - Society of Corporate Secretaries & Corporate Governance Professionals , June 25, 2008
                                  - SoFFin , April 15, 2009
                                  - SoftSol India Ltd.  December 22, 2022
                                  - Songbird Estates Plc. , December 19, 2014
                                  - Sonic Automotive, Inc. , July 24, 2012
                                  - Sooner Holdings, Inc. , August 11, 2014
                                  - Southern Cross , March 5, 2002
                                  - Southern Investors Service Company, Inc. , June 24, 2005
                                  - Southwestern Energy Company , June 29, 2006
                                  - Space Exploration Technologies Corp. , October 16, 2018
                                  - SPARTA, Inc. , October 4, 2006
                                  - Special Situations Fund III, L.P. , November 17, 2005
                                  - Sprint Corporation , August 25, 2003
                                  - SSgA Active ETF Trust , July 3, 2013
                                  - SSgA Active ETF Trust , November 13, 2012
                                  - Standard Industries Inc. , October 25, 2016
                                  - Staple Cotton Discount Corporation , October 15, 2014
                                  - Starburst II, Inc. and Sprint Nextel Corporation , July 3, 2013
                                  - State Street Corporation , December 12, 2016
                                  - State Street Corporation , January 14, 2016
                                  - State Street Corporation , February 4, 2010
                                  - STATS ChipPAC Ltd. , March 15, 2007
                                  - Stichting Pensioenfonds ABP , May 7, 2004
                                  - Stifel, Nicolaus & Co., Inc. , December 6, 2016	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10263.pdf
                                  - streetTRACKS Gold Trust , February 18, 2005
                                  - Summit Bank Corporation , March 14, 2007
                                  - Summit Materials, LLC , March 20, 2013
                                  - SumTotal Systems, Inc. , August 6, 2009
                                  - SunCom Wireless Holdings, Inc. , February 29, 2008
                                  - Sundance Energy Australia Limited , May 7, 2014
                                  - SUNDAY Communications Limited , November 1, 2006
                                  - SUNDAY Communications Limited , November 7, 2005
                                  - Sun Healthcare Group, Inc. , September 29, 2010
                                  - Sun Microsystems, Inc. , February 5, 2010
                                  - Sun Pharmaceutical Industries Ltd. , July 19, 2016
                                  - Sunshine Financial, Inc. and Sunshine Savings Bank 401(k) Profit Sharing Plan , March 30, 2009
                                  - SunTrust Banks, Inc. , September 14, 2017
                                  - Swedish Match AB , June 27, 2022
                                  - Swedish Match AB , June 20, 2006
                                  - Swingvote, LLC , July 15, 2005
                                  - Swisher Hygiene Inc. , August 5, 2016
                                  - SWX Swiss Exchange , July 3, 2002
                                  - Synetics Solutions, Inc. , October 15, 2004
                                  - Syngenta AG , March 21, 2016
                                  - Taipei Exchange Main Board and Taipei Exchange Bond Market , September 3, 2019
                                  - Taiwan Stock Exchange Corporation , December 14, 2004
                                  - Tanla Platforms Limited , November 17, 2022
                                  - TD Ameritrade Holding Corporation , December 16, 2009
                                  - TD Ameritrade Holding Corporation , July 20, 2009
                                  - Teck Cominco Limited , June 21, 2006
                                  - Telefonica S.A. , October 7, 2009
                                  - Telefónica S.A. , November 24, 2008
                                  - Telefónica S.A. , September 22, 2008
                                  - Teléfonos de México, S.A.B. de C.V. , October 3, 2011
                                  - Telemar Participações S.A. , October 9, 2007
                                  - Telemar Participações S.A. , June 20, 2007
                                  - Telemig Celular Participacoes S.A. , December 14, 2009
                                  - Tenet Healthcare Corporation , April 19, 2007
                                  - Tennessee Valley Authority , December 14, 2006
                                  - Tesla Inc. , October 16, 2018
                                  - Tesoro Viejo Master Mutual Water Company , October 25, 2018
                                  - Teva Pharmaceutical Industries Limited , October 25, 2018
                                  - Texas Roadhouse, Inc. , July 28, 2005
                                  - Textron, Inc. , October 7, 2011
                                  - The Bank of Nova Scotia , May 31, 2013
                                  - The Malta Stock Exchange plc , July 9, 2013
                                  - The Royal Bank of Scotland Group plc , November 26, 2013
                                  - Thermo Fisher Scientific Inc. , November 13, 2009
                                  - Thomson Reuters Corporation , August 28, 2018
                                  - Thrivent ETF Trust , May 20, 2022
                                  - TIAA-CREF U.S. Real Estate Fund I, L.P. , March 10, 2009
                                  - Ticket Reserve, Inc. , September 11, 2003
                                  - Tierion, Inc. , December 23, 2020	                                     - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10915.pdf
                                  - TiGenix NV , April 19, 2018
                                  - Tim Hortons Inc. , September 9, 2009
                                  - Tix Corporation , November 5, 2010
                                  - TMX Group , June 14 2011
                                  - TOA Oil Company Ltd. , January 27, 2021
                                  - Tokyo Stock Exchange, Inc. , August 20, 2004
                                  - Touchmark Bancshares, Inc. , July 17, 2012
                                  - Tower Group, Inc. , December 7, 2012
                                  - Towers Watson & Co. , May 17, 2010
                                  - TransCanada PipeLines Limited , March 20, 2014
                                  - Transocean Ltd. , March 3, 2021
                                  - Transportadora de Gas del Sur S.A. , March 6, 2017
                                  - T REIT, Inc. and T REIT Liquidating Trust , August 9, 2007
                                  - T REIT Liquidating Trust , March 16, 2010
                                  - Triad Guaranty, Inc. and Collateral Investment Corp. , August 12, 2005
                                  - T. Rowe Price Exchange-Traded Fund, Inc. , July 1, 2020
                                  - Tuition Account Investment PR , June 26, 2002
                                  - Tuition Plan Consortium, LLP , February 4, 2003
                                  - TurnKey Jet, Inc. , April 3, 2019
                                  - Twitter, Inc. , September 13, 2011
                                  - TXCO Resources Inc. , March 25, 2010
                                  - TXU Corporation , September 13, 2004
                                  - UBS AG , May 20, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9782.pdf
                                  - UBS AG , May 20, 2015	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9787.pdf
                                  - UBS AG , January 15, 2015	                                     - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9698.pdf
                                  - UBS AG , September 29, 2014
                                  - UBS AG , July 22, 2014
                                  - UBS AG , September 19, 2013
                                  - UBS AG , August 6, 2013
                                  - UBS AG , May 10, 2012
                                  - UBS AG , May 6, 2011
                                  - UBS AG , July 29, 2009
                                  - UBS AG , March 19, 2009
                                  - UBS AG and UBS Group AG , October 1, 2014
                                  - UBS Financial Services Inc. , May 9, 2011
                                  - UBS Financial Services Inc. , February 12, 2004
                                  - UBS Financial Services, Inc. and UBS Securities LLC , December 23, 2008
                                  - UBS Financial Services Inc. of Puerto Rico , May 1, 2012
                                  - UBS PaineWebber, Inc. , August 20, 2003
                                  - UBS Securities LLC , November 10, 2011
                                  - UBS Securities LLC et al. , December 23, 2008
                                  - UBS Securities LLC, f/k/a UBS Warburg LLC , October 31, 2003
                                  - UCB S.A. , May 19, 2004
                                  - Unilever Group , June 11, 2020
                                  - UnionBanCal Corporation , November 8, 2010
                                  - Unisphere Networks, Inc. , January 15, 2002
                                  - United Online, Inc. , November 7, 2008
                                  - United Realty Trust Incorporated , August 15, 2012
                                  - Unocal Corporation , October 21, 2005
                                  - U.S. Bancorp , June 1, 2020
                                  - U.S. Bancorp Piper Jaffray Inc. , October 31, 2003
                                  - USG Corporation , April 23, 2002
                                  - UST Inc. , February 18, 2009
                                  - Vail Resorts, Inc. , April 25, 2007
                                  - Valeant Pharmaceuticals International, Inc. , April 4, 2019
                                  - Vedanta Limited , March 15, 2021
                                  - Verint Systems Inc. , May 24, 2007
                                  - VG Holding Corporation , October 31, 2006
                                  - Victory Renewable Fuels, LLC , October 15, 2007
                                  - ViewSonic Corporation , March 14, 2008
                                  - VimpelCom Ltd. , February 5, 2010
                                  - Vodafone PLC , June 12, 2006
                                  - Voya Financial, Inc. , March 8, 2018
                                  - Voya Financial, Inc. , March 8, 2017
                                  - VSB Bancorp, Inc. , March 31, 2014
                                  - Wachovia Bank, N.A., now known as Wells Fargo Bank, N.A. , December 9, 2011
                                  - Wachovia Capital Markets, LLC , May 31, 2006
                                  - Wachovia Securities Inc. , February 12, 2004
                                  - Wachovia Securities, LLC , February 26, 2009
                                  - Wachovia Securities, LLC , February 26, 2009
                                  - Waddell & Reed Financial, Inc. , October 31, 2006
                                  - Walgreens Boots Alliance, Inc. , September 28, 2018
                                  - Watchdata Technologies Ltd. , June 29, 2006
                                  - Water Works Engineers, LLC , February 18, 2009
                                  - WaveRider Communications Inc. , March 31, 2006
                                  - Weatherford International , June 25, 2002
                                  - Weatherford International Ltd. , January 14, 2009
                                  - Wedbush Securities Inc. , February 5, 2018	                                     - See Commission Order,  available at:  http://www.sec.gov/rules/other/2018/33-10455.pdf
                                  - Weirton Steel Corporation , March 23, 2004
                                  - Wells Fargo Advisors, LLC , September 22, 2014	                                     - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9649.pdf
                                  - Wells Fargo & Company , August 14, 2012
                                  - Wells Fargo & Company , December 9, 2011
                                  - Wells Fargo & Company , April 7, 2011
                                  - Wells Fargo & Company , June 8, 2009
                                  - Wells Fargo Securities, LLC , March 20, 2019	                                     - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10616.pdf
                                  - Wells REIT II, Inc. , June 26, 2007
                                  - Wentworth Energy, Inc. , March 15, 2011
                                  - Westaff, Inc. , May 19, 2009
                                  - Western & Southern Mutual Holding Company; Lafayette Life MIHC, Inc. , March 4, 2005
                                  - Westfield America, Inc. , January 29, 2002
                                  - Weyerhaeuser Company , June 26, 2014
                                  - Weyerhaeuser Company , February 23, 2007
                                  - Wiener Börse , December 14, 2004
                                  - Willbros Group, Inc. , November 5, 2013
                                  - Willbros Group, Inc. , February 27, 2009
                                  - Wilmington Trust Company , March 12, 2007
                                  - Wilmington Trust Company, as Trustee, and AFG Investment Liquidating Trusts , June 18, 2003
                                  - Wilmington Trust Company et al. , February 26, 2003
                                  - Wimm-Bill-Dann Foods OJSC , March 18, 2011
                                  - WinCo Foods, LLC and WinCo Holdings, Inc. , November 21, 2005
                                  - Wintegra, Inc. , August 11, 2006
                                  - WisdomTree U.S. Quality Shareholder Yield Fund , February 6, 2018
                                  - Woodbridge Holdings Corporation , November 9, 2009
                                  - Woori Finance Holdings Co., Ltd., and Woori Bank , October 31, 2014
                                  - WorleyParsons Limited , October 17, 2008
                                  - Wyeth , November 4, 2009
                                  - XL Capital Assurance, Inc. , July 23, 2002
                                  - XO Communications, Inc. , June 1, 2004
                                  - XOMA Ltd. , December 8, 2011
                                  - Xyratex PLC , May 29, 2002
                                  - Yahoo! Inc. , May 12, 2017
                                  - Yahoo Japan Corporation , July 9, 2018
                                  - Zimmer Holdings, Inc. , June 19, 2003
                                  - Zynga Inc. , June 17, 2011

## Chronological List of No-Action Letters

                                    - MorphoSys AG , April 9, 2024
                                    - Senvest , April 3, 2024
                                    - Compagnie Maritime Belge NV , February 9, 2024
                                    - Certain Broker-Dealer Practices, February 9, 2024	                                       - See Commission Order, available at:  33-11270.pdf (sec.gov)
                                    - Aon plc , January 25, 2024
                                    - Imperial Oil Ltd. , November 2, 2023
                                    - BlackRock, Inc. , October 24, 2023
                                    - M&T Bank Corporation , October 10, 2023
                                    - John Hancock Exchange-Traded Fund Trust , September 26, 2023
                                    - Piramal Enterprises Ltd.  July 28, 2023
                                    - Larsen & Toubro Ltd. , July 25, 2023
                                    - Principal ETFs , July 7, 2023
                                    - Rothschild & Co Concordia SAS , June 7, 2023
                                    - Certain Broker-Dealer Practices, May 11, 2023	                                       - See Commission Order,  available at:  Certain Broker Dealer Practices (sec.gov)
                                    - R Systems International Ltd. , April 11, 2023
                                    - J.P. Morgan Exchange-Traded Fund Trust , March 30, 2023
                                    - Banco Santander, S.A. , February 6, 2023
                                    - SoftSol India Ltd.  December 22, 2022
                                    - Tanla Platforms Limited , November 17, 2022
                                    - Imperial Oil Ltd. , November 2, 2022
                                    - PagoNxt Merchant Solutions , October 31, 2022
                                    - Grindrod Shipping Holdings Ltd. , October 11, 2022
                                    - Certain Broker-Dealer Practices, September 27, 2022	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2022/33-11109.pdf
                                    - Swedish Match AB , June 27, 2022
                                    - The Charles Schwab Corporation , June 13, 2022
                                    - Thrivent ETF Trust , May 20, 2022
                                    - First Republic Investment Management, Inc. , May 19, 2022
                                    - IndexIQ Active ETF Trust , May 10, 2022
                                    - Imperial Oil Ltd. , May 4, 2022
                                    - BTIG, LLC , May 2, 2022
                                    - Principal ETFs , April 11, 2022
                                    - Intertrust N.V.  March 25, 2022
                                    - DF Growth REIT II, LLC, March 16, 2022	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2022/33-11041.pdf
                                    - Columbia ETF Trust I , March 1, 2022
                                    - DoubleLine ETF Trust , December 20, 2021
                                    - Lloyds Banking Group plc , November 10, 2021
                                    - Nokia Corporation , November 2, 2021
                                    - Hartford Funds Exchange-Traded Trust , September 30, 2021
                                    - The Advisors’ Inner Circle Fund , September 21, 2021
                                    - Schwab Strategic Trust , September 14, 2021
                                    - Huntington Bancshares Incorporated , June 24, 2021
                                    - BRP Inc. , June 23, 2021
                                    - Fidelity Covington Trust , June 3, 2021
                                    - Mphasis Limited  May 28, 2021
                                    - PG&E Fire Victim Trust , May 28, 2021
                                    - Eagle Bancorp Montana, Inc. , May 20, 2021
                                    - Grupo Aeroportuario de Centro Norte, S.A.B. de C.V ., May 19, 2021
                                    - Fédération des caisses Desjardins du Québec , April 29, 2021
                                    - Putnam ETF Trust , April 22, 2021
                                    - NIIT Ltd. , March 24, 2021
                                    - Companhia Paranaense de Energia – Copel , March 17, 2021
                                    - Vedanta Limited , March 15, 2021
                                    - Transocean Ltd. , March 3, 2021
                                    - ALPS ETF Trust , February 3, 2021
                                    - TOA Oil Company Ltd. , January 27, 2021
                                    - Gabelli ETFs Trust , January 14, 2021
                                    - Fidelity Covington Trust , January 14, 2021
                                    - The Alger ETF Trust , December 30, 2020
                                    - Prudential Financial, Inc. , December 23, 2020	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10916.pdf
                                    - Tierion, Inc. , December 23, 2020	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10915.pdf
                                    - Enel S.p.A. , December 16, 2020
                                    - Invesco Funds , December 9, 2020
                                    - Intercontinental Exchange, Inc. , December 9, 2020	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10898.pdf
                                    - BancWest Investment Services, Inc. , December 7, 2020	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10895.pdf
                                    - Dominion Energy, Inc. , December 3, 2020	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10893.pdf
                                    - Public Service Company of North Carolina, Incorporated , December 3, 2020	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10894.pdf
                                    - IMVU, Inc. , November 19, 2020
                                    - Certain Trust Preferred Securities , November 10, 2020
                                    - Majesco Limited , October 30, 2020
                                    - Connecticut Medical Insurance Company , October 9, 2020
                                    - Salt Blockchain Inc. , September 30, 2020	                                       - See Commission Order, available at:  https://www.sec.gov/rules/other/2020/33-10866.pdf
                                    - Aegon N.V. , September 30, 2020	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10864.pdf
                                    - Morgan Stanley & Co. LLC, , September 30, 2020
                                    - Hancock Whitney Corporation , September 25, 2020
                                    - Sentry Insurance a Mutual Company , September 22, 2020
                                    - Northern Trust Corporation , September 18, 2020	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10846.pdf
                                    - FuelCell Energy, Inc. , September 3, 2020
                                    - Natixis ETF Trust II , August 26, 2020
                                    - Oak Harbor Reinsurance Company , August 21, 2020
                                    - American International Group, Inc , July 28, 2020	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10808.pdf
                                    - American International Group, Inc , July 28, 2020	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10807.pdf
                                    - Just Dial Limited , July 24, 2020
                                    - First Trust Exchange-Traded Fund VIII , July 22, 2020
                                    - American Century ETF Trust , July 16, 2020
                                    - HealthCare Global Enterprises Limited , July 16, 2020
                                    - T. Rowe Price Exchange-Traded Fund, Inc. , July 1, 2020
                                    - Franklin Resources, Inc. , July 2, 2020	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10798.pdf
                                    - Unilever Group , June 11, 2020
                                    - U.S. Bancorp , June 1, 2020
                                    - Barclays Bank PLC , May 28, 2020
                                    - Magal Security Systems Ltd. , May 21, 2020
                                    - QIAGEN N.V. , May 15, 2020
                                    - Morgan Stanley , May 12, 2020	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10784.pdf
                                    - Royal Bank of Canada , April 24, 2020
                                    - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, April 17, 2020	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2020/33-10774.pdf
                                    - First Trust Exchange-Traded Fund III , April 7, 2020
                                    - Pacific Drilling, SA , April 6, 2020
                                    - HSBC Holdings plc , March 16, 2020
                                    - First Trust Exchange-Traded Fund III , February 5, 2020
                                    - Bank of America Securities, Inc. , January 27, 2020
                                    - American Century ETF Trust , January 21, 2020
                                    - LINE Corporation , January 17, 2020
                                    - Baillie Gifford European Growth Trust plc , December 20, 2019
                                    - Fidelity Covington Trust , December 18, 2019
                                    - Blockchain of Things, Inc. , December 18, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10737.pdf
                                    - American Century ETF Trust , December 12, 2019
                                    - Jewelers Mutual Insurance Company , December 11, 2019
                                    - Asian Infrastructure Investment Bank , December 9, 2019
                                    - First Trust Exchange-Traded Fund VIII , December 4, 2019
                                    - Morgan Stanley , November 7, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10727.pdf
                                    - Church Mutual Insurance Company , October 17, 2019
                                    - Nebulous, Inc. , September 30, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10716.pdf
                                    - Block.one , September 30, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10717.pdf
                                    - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10713.pdf
                                    - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, September 30, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10712.pdf
                                    - BGC Partners, Inc. , September 27, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10711.pdf
                                    - Bank of Montreal , September 27, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10708.pdf
                                    - Raymond James Financial, Inc. , September 17, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10690.pdf
                                    - Prudential Financial, Inc. , September 16, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10685.pdf
                                    - InvenTrust Properties Corp. , September 9, 2019
                                    - Taipei Exchange Main Board and Taipei Exchange Bond Market , September 3, 2019
                                    - BioCardia, Inc. , September 3, 2019
                                    - First Trust Exchange-Traded Fund IV , August 20, 2019
                                    - Clear Channel Outdoor Holdings, Inc. , August 14, 2019
                                    - Banco Santander, S.A. , August 8, 2019
                                    - Adani Ports and Special Economic Zone Limited , August 1, 2019
                                    - Pocketful of Quarters, Inc. , July 25, 2019
                                    - KPIT Technologies, Limited , June 27, 2019
                                    - Certain Existing Funds affiliated with Och-Ziff Capital Management Group LLC and OZ Management LP  , June 13, 2019	                                       - See Commission Order,  available at :  https://www.sec.gov/rules/other/2019/33-10646.pdf
                                    - Hulst B.V. , June 13, 2019
                                    - BRP Inc. , June 13, 2019
                                    - Deer Park Road Management Company, LP , June 4, 2019	                                       - See Commission Order,  available at :  https://www.sec.gov/rules/other/2019/33-10644.pdf
                                    - MiMedx Group, Inc. , May 30, 2019
                                    - FQF Trust , May 23, 2019
                                    - Precidian ETF Trust II , May 22, 2019
                                    - NZX Limited , April 12, 2019
                                    - The Money Management Institute , April 11, 2019
                                    - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Incorporated , April 8, 2019
                                    - Salix Pharmaceuticals, Ltd. , April 4, 2019
                                    - Valeant Pharmaceuticals International, Inc. , April 4, 2019
                                    - TurnKey Jet, Inc. , April 3, 2019
                                    - Contingent Convertible Capital Securities , March 28, 2019
                                    - Wells Fargo Securities, LLC , March 20, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10616.pdf
                                    - Certain Investment Advisers Participating in the Share Class Selection Disclosure Initiative, March 11, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10612.pdf
                                    - Deutsche Bank Securities, Inc., RBC Capital Markets, LLC, Wells Fargo Clearing Services, LLC, and Wells Fargo Advisors Financial Network, LLC, March 11, 2019	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2019/33-10613.pdf
                                    - Indian Energy Exchange Limited , March 1, 2019
                                    - Mastercard UK Holdco Limited , February 5, 2019
                                    - iShares Trust , January 31, 2019
                                    - ARK ETF Trust , January 31, 2019
                                    - Central States Capital Markets, LLC , December 19, 2018	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10589.pdf
                                    - The Bank of New York Mellon Corporation , December 17, 2018
                                    - Just Dial Limited , November 30, 2018
                                    - Deutsche Access Investments Limited , November 20, 2018
                                    - FSP 303 East Wacker Drive Corp. Liquidating Trust , November 13, 2018
                                    - Brazilian Foreign Private Issuers , November 8, 2018
                                    - Mphasis Limited , November 5, 2018
                                    - International Stock Exchange Authority Limited , November 2, 2018
                                    - Teva Pharmaceutical Industries Limited , October 25, 2018
                                    - Tesoro Viejo Master Mutual Water Company , October 25, 2018
                                    - Redington (India) Limited , October 17, 2018
                                    - The Boring Company , October 16, 2018
                                    - Neuralink Corp. , October 16, 2018
                                    - Space Exploration Technologies Corp. , October 16, 2018
                                    - Tesla Inc. , October 16, 2018
                                    - LendingClub Corporation , September 28, 2018
                                    - Walgreens Boots Alliance, Inc. , September 28, 2018
                                    - Global Payments, Inc. , September 21, 2018
                                    - HCL Technologies Limited , September 4, 2018
                                    - Thomson Reuters Corporation , August 28, 2018
                                    - Aegon, N.V. , August 27, 2018
                                    - PG&E Corporation , August 16, 2018
                                    - Ameriprise Financial, Inc. , August 15, 2018
                                    - KBS Legacy Partners Apartment REIT, Inc. , July 26, 2018
                                    - Oaktree Capital Group, LLC , July 10, 2018
                                    - Charles Schwab & Co., Inc. , July 9, 2018
                                    - Yahoo Japan Corporation , July 9, 2018
                                    - Alexander Capital, L.P. , June 29, 2018
                                    - Morgan Stanley , June 29, 2018
                                    - Morgan Stanley Smith Barney LLC , June 29, 2018
                                    - SELLAS Life Sciences Group, Inc. , June 6, 2018
                                    - SELLAS Life Sciences Group, Inc. , June 6, 2018
                                    - Noble Capital Markets, Inc. , May 31, 2018
                                    - BSE Limited , May 15, 2018
                                    - Brandes Investment Trust , May 2, 2018
                                    - Bank of the West , April 19, 2018
                                    - TiGenix NV , April 19, 2018
                                    - Causeway ETMF Trust , April 17, 2018
                                    - The PNC Financial Services Group, Inc. , April 6, 2018
                                    - Casella Waste Systems, Inc. , March 30, 2018	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10475.pdf
                                    - Aegis Capital Corporation , March 28, 2018
                                    - Ablynx NV , March 27, 2018
                                    - PowerShares Exchange-Traded Fund Trust , March 26, 2018
                                    - Behringer Harvard Opportunity REIT I, Inc.,  , March 23, 2018
                                    - Comcast Corporation tender offer for Sky plc , March 12, 2018
                                    - Merrill Lynch, Pierce, Fenner & Smith, Incorporated , March 8, 2018	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10466.pdf
                                    - Voya Financial, Inc. , March 8, 2018
                                    - Intercontinental Exchange, Inc. , March 6, 2018	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2018/33-10464.pdf
                                    - Investors Exchange LLC , March 1, 2018
                                    - KBS Real Estate Investment Trust, Inc. , February 28, 2018
                                    - Ameriprise Financial, Inc. , February 28, 2018
                                    - Berkshire Hathaway Energy Company , February 22, 2018
                                    - E. I. du Pont de Nemours and Company , February 12, 2018
                                    - Republic of Indonesia , February 16, 2018
                                    - Constellium N.V. , February 7, 2018
                                    - WisdomTree U.S. Quality Shareholder Yield Fund , February 6, 2018
                                    - Wedbush Securities Inc. , February 5, 2018	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2018/33-10455.pdf
                                    - Calvert Management Series , January 11, 2018
                                    - ARK ETF Trust , December 19, 2017
                                    - Ameriprise Financial, Inc. , December 8, 2017
                                    - Hartford Funds NextShares Trust , December 7, 2017
                                    - John Hancock Exchange-Traded Fund Trust , December 7, 2017
                                    - Republic of the Philippines , December 6, 2017
                                    - Cyren Limited , November 17, 2017
                                    - Eaton Vance NextShares Trust II , November 15, 2017
                                    - CBS Corporation , September 26, 2017
                                    - Griffin Capital Essential Asset REIT II, Inc. , September 20, 2017
                                    - SunTrust Banks, Inc. , September 14, 2017
                                    - Black Creek Diversified Property Fund Inc. , September 1, 2017
                                    - First Trust Exchange-Traded Fund III , August 23, 2017
                                    - Infosys Limited , August 16, 2017
                                    - Paramount Group, Inc. , July 6, 2017
                                    - Blue Sand Securities LLC , June 30, 2017
                                    - LA Fan Club, Inc. Membership Program , June 28, 2017
                                    - MAG Mutual Insurance Company , June 21, 2017
                                    - Bank of America N.A. et al. , May 24, 2017
                                    - Leon G. Cooperman et al. , May 22, 2017
                                    - Yahoo! Inc. , May 12, 2017
                                    - Citizens Bank, N.A. and Citizens Bank of Pennsylvania , May 2, 2017
                                    - Hines Global REIT II, Inc. , April 26, 2017
                                    - First Trust Exchange-Traded Fund VIII , April 11, 2017
                                    - Mphasis Limited  , April 7, 2017
                                    - Rhode Island Commerce Corporation , April 3, 2017
                                    - Voya Financial, Inc. , March 8, 2017
                                    - Transportadora de Gas del Sur S.A. , March 6, 2017
                                    - Rowan Companies plc , March 2, 2017
                                    - Morgan Stanley , February 14, 2017
                                    - Form F-7 , February 1, 2017
                                    - Citigroup Global Markets Inc. , January 26, 2017
                                    - Morgan Stanley , January 24, 2017
                                    - Citigroup, Inc. , January 24, 2017	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2017/33-10289.pdf
                                    - Morgan Stanley Smith Barney LLC , January 13, 2017
                                    - Morgan Stanley , January 13, 2017
                                    - Aequitas NEO Exchange Inc. , January 5, 2017
                                    - GTJ REIT, Inc. , December 22, 2016
                                    - Rich Uncles NNN REIT, Inc. , December 21, 2016
                                    - The Goldman Sachs Group, Inc., et al. , December 21, 2016	                                       - See Commission Order,  available at:  https://www.sec.gov/rules/other/2016/33-10275.pdf
                                    - Deutsche Bank AG , December 16, 2016	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10273.pdf
                                    - Deutsche Bank AG , December 16, 2016	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10271.pdf
                                    - State Street Corporation , December 12, 2016
                                    - Metalink Ltd. , December 8, 2016
                                    - Japan International Cooperation Agency , December 8, 2016
                                    - Stifel, Nicolaus & Co., Inc. , December 6, 2016	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10263.pdf
                                    - American Family Mutual Insurance Company , December 5, 2016
                                    - Equidate, Inc. and Equidate Holdings LLC , December 6, 2016
                                    - Pacific Investment Management Company LLC , December 1, 2016
                                    - Gabelli NextShares Trust , November 30, 2016
                                    - Morgan Stanley Smith Barney LLC , November 22, 2016
                                    - Standard Industries Inc. , October 25, 2016
                                    - Ivy NextShares , October 20, 2016
                                    - First Trust Exchange-Traded Fund VIII , October 6, 2016
                                    - Moloney Securities Co., Inc. , September 30, 2016
                                    - SG Americas Securities, LLC , September 28, 2016	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10224.pdf
                                    - Aviva plc , September 23, 2016
                                    - Blackstone Real Estate Income Trust, Inc. , September 12, 2016
                                    - BOK Financial Corporation , September 9, 2016
                                    - Raymond James Financial, Inc. , September 8, 2016
                                    - First Trust Exchange-Traded Fund III , September 6, 2016
                                    - The Procter & Gamble Company Exchange Offer , September 1, 2016
                                    - Sancus Capital Management LP , September 1, 2016
                                    - Endesa Americas S.A. , August 24, 2016
                                    - Invesco Ltd. , August 24, 2016
                                    - Apollo Global Management, LLC , August 23, 2016
                                    - AIXTRON SE , August 17, 2016
                                    - Swisher Hygiene Inc. , August 5, 2016
                                    - SABMiller , August 2, 2016
                                    - Sun Pharmaceutical Industries Ltd. , July 19, 2016
                                    - Flamel Technologies S.A. and Avadel Pharmaceuticals plc , July 15, 2016
                                    - Hellenic Exchanges & Athens Stock Exchange, SA , July 15, 2016
                                    - Lockheed Martin Corporation , July 11, 2016
                                    - Mphasis Limited, , June 28, 2016
                                    - Feltl & Company, Inc. , June 21, 2016
                                    - The Bank of New York Mellon Corporation , June 13, 2016
                                    - ITT Corporation , May 5, 2016
                                    - First Trust Exchange-Traded Fund III , April 27, 2016
                                    - Baxter International Inc. , April 21, 2016
                                    - Oslo B?rs - Merkur Market , April 13, 2016
                                    - Canaccord Genuity Inc. , March 24, 2016
                                    - Syngenta AG , March 21, 2016
                                    - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 14, 2016
                                    - iShares MSCI Frontier 100 ETF , March 14, 2016
                                    - Royal Alliance Associates, Inc., SagePoint Financial, Inc. and FSC Securities Corporation , March 14, 2016
                                    - American International Group, Inc. , March 14, 2016
                                    - Biotie Therapies Oyj , March 8, 2016
                                    - Eaton Vance ETMF Trust , February 26, 2016
                                    - Metalink Ltd. , February 16, 2016
                                    - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, February 2, 2016	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10030.pdf
                                    - Barclays PLC and Barclays Bank PLC , January 31, 2016	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10012.pdf
                                    - Barclays Capital Inc. , January 31, 2016	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2016/33-10011.pdf
                                    - Just Dial Ltd.  , January 29, 2016
                                    - Pavonia Limited , January 22, 2016
                                    - State Street Corporation , January 14, 2016
                                    - College Savings Plans Network , January 12, 2016
                                    - In the Matter of Steven A. Cohen , January 8, 2016
                                    - Siliconware Precision Industries Co., Ltd. , December 28, 2015
                                    - KCG Holdings, Inc. , December 21, 2015
                                    - JPMorgan Chase Bank, N.A. , December 18, 2015	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9993.pdf
                                      - See report prepared by  Waterside Enterprises, LLC , December 9, 2016
                                      - See report prepared by  Waterside Enterprises, LLC , December 13, 2017
                                    - Ensco plc , December 3, 2015
                                    - Nokia Corporation , November 17, 2015
                                    - First Trust Exchange-Traded Fund IV , November 12, 2015
                                    - First Trust Exchange-Traded Fund IV , November 4, 2015
                                    - ARRIS Group, Inc., ARRIS International Limited, and Pace plc. , October 30, 2015
                                    - National Asset Management, Inc. , October 26, 2015
                                    - General Electric Company , October 19, 2015
                                    - Carlyle GMS Finance , October 8, 2015
                                    - Federal Home Loan Mortgage Corporation , October 8, 2015
                                    - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, September 30, 2015	                                       - See Commission Order,  available at:  http://www.sec.gov/rules/other/2015/33-9956.pdf
                                    - Siliconware Precision Industries Co., Ltd. , September 17, 2015
                                    - Aegis Capital Corp. , September 14, 2015
                                    - The Dow Chemical Company , September 2, 2015
                                    - Federal Life Insurance Company (Mutual) , August 31, 2015
                                    - Citigroup Global Markets, Inc. , August 19, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9895.pdf
                                    - Citigroup Inc. , August 19, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9896.pdf
                                    - Citigroup Inc. , August 17, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9894.pdf
                                    - Royal Dutch Shell plc , August 7, 2015
                                    - Biomet, Inc. , August 11, 2015
                                    - Citizen VC, Inc. , August 6, 2015
                                    - Forest City Enterprises, Inc. , August 5, 2015
                                    - Piper Jaffray & Co. , July 20, 2015
                                    - Crescent Capital Group LP , July 17, 2015
                                    - Macquarie Capital (USA) Inc. , July 6, 2015	                                       - Macquarie Capital (USA) Inc. , May 15, 2015
                                    - KKR & Co. L.P. , June 18, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9855.pdf
                                    - Certain Underwriters Participating in the Municipalities Continuing Disclosure Cooperation Initiative, June 18, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/litigation/admin/2015/33-9848.pdf
                                    - Cambria ETF Trust , June 16, 2015
                                    - PHH Corporation , June 12, 2015
                                    - New Monster Corporation and New Laser Corporation , June 12, 2015
                                    - Archer Daniels Midland Company , June 3, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9802.pdf
                                    - Merrill Lynch, Pierce, Fenner & Smith Incorporated , June 1, 2015
                                    - UBS AG , May 20, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9782.pdf
                                    - The Royal Bank of Scotland Group plc , May 20, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9781.pdf
                                    - JPMorgan Chase & Co. , May 20, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9780.pdf
                                    - Citigroup Inc. , May 20, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9779.pdf
                                    - Barclays PLC , May 20, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9778.pdf
                                    - UBS AG , May 20, 2015	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9787.pdf
                                    - Barclays PLC, Barclays Bank PLC, and Barclays Capital Inc. , May 20, 2015	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9786.pdf
                                    - Circle Entertainment, Inc. , May 13, 2015
                                    - Danaher Corporation , May 13, 2015
                                    - Helmerich & Payne, Inc. , May 13, 2015
                                    - Deutsche Bank AG , May 1, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9764.pdf
                                    - Republic of Chile , April 27, 2015
                                    - Deutsche Bank AG , April 23, 2015
                                    - Hertz Global Holdings, Inc. , April 21, 2015
                                    - BlackRock Advisors, LLC , April 20, 2015
                                    - BHG S.A.-Brazil Hospitality Group , March 27, 2015
                                    - C&J Energy Services, Inc. , March 23, 2015
                                    - Ingersoll-Rand plc , March 13, 2015
                                    - Greer Bancshares, Incorporated , March 4, 2015
                                    - H.D. Vest Investment Services, Inc. , March 4, 2015
                                    - Sanchez Production Partners LLC , February 19, 2015
                                    - Mylan Inc. , February 18, 2015
                                    - Oppenheimer & Co. Inc. , January 27, 2015	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2015/33-9712.pdf
                                    - Medtronic, Inc., Medtronic Holdings Limited, and Covidien plc , January 23, 2015
                                    - Abbreviated Tender or Exchange Offers for Non-Convertible Debt Securities , January 23, 2015
                                    - UBS AG , January 15, 2015	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2015/33-9698.pdf
                                    - iShares Commodities Select Strategy ETF , December 19, 2014
                                    - Songbird Estates Plc. , December 19, 2014
                                    - GenCorp Inc. , December 19, 2014
                                    - First Physicians Capital Group, Inc. , December 19, 2014
                                    - First Trust Exchange-Traded Fund III , December 18, 2014
                                    - Remy International, Inc. and New Remy Holdco Corp. , December 18, 2014
                                    - Bank of America N.A. et al. , November 25, 2014	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9682.pdf
                                    - Gilat Satellite Networks, Ltd. , November 24, 2014
                                    - Iron Mountain Incorporated , November 17, 2014
                                    - Affymax, Inc. , November 14, 2014
                                    - FSP 50 South Tenth Street Corp. Liquidating Trust , November 14, 2014
                                    - Orbit International Corp. , November 13, 2014
                                    - On-Market Bookbuilds Pty Ltd. , November 13, 2014
                                    - Media General, Inc. , November 10, 2014
                                    - Avago Technologies , November 7, 2014
                                    - Woori Finance Holdings Co., Ltd., and Woori Bank , October 31, 2014
                                    - Rocky Mountain Chocolate Factory, Inc. , October 15, 2014
                                    - Staple Cotton Discount Corporation , October 15, 2014
                                    - UBS AG and UBS Group AG , October 1, 2014
                                    - Garmin Ltd. , September 30, 2014
                                    - UBS AG , September 29, 2014
                                    - Eteris B.V., Applied Materials, Inc. and Tokyo Electron Limited , September 29, 2014
                                    - Citigroup Inc. , September 26, 2014	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9658.pdf
                                    - Citigroup Global Markets Inc. , September 26, 2014	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9657.pdf
                                    - Barclays Capital Inc. , September 23, 2014	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9651.pdf
                                    - Barclays PLC , September 23, 2014	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9650.pdf
                                    - Wells Fargo Advisors, LLC , September 22, 2014	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9649.pdf
                                    - Banco Santander, S.A. , September 18, 2014
                                    - Horizon Pharma, Inc. and Horizon Pharma plc , September 10, 2014
                                    - First Trust Exchange-Traded Fund IV , August 15, 2014
                                    - FSP Galleria North Corp. Liquidating Trust , August 13, 2014
                                    - Sooner Holdings, Inc. , August 11, 2014
                                    - ARK ETF Trust , July 31, 2014
                                    - Dominick & Dominick LLC , July 28, 2014	                                       - See Commission Order  available at :  http://www.sec.gov/rules/other/2014/33-9619.pdf
                                    - Morgan Stanley , July 24, 2014
                                    - UBS AG , July 22, 2014
                                    - HudBay Minerals Inc. , July 15, 2014
                                    - Klabin S.A. , July 14, 2014
                                    - Oshkosh Corporation , June 30, 2014
                                    - NorthStar Realty Finance Corp. , June 30, 2014
                                    - Weyerhaeuser Company , June 26, 2014
                                    - AEGON N.V. , June 24, 2014
                                    - CBS Corporation , June 11, 2014
                                    - CBS Corporation , June 9, 2014
                                    - Entheos Audiology Cooperative, Inc. , June 2, 2014
                                    - Madison Bancorp, Inc. , May 27, 2014
                                    - Credit Suisse AG , May 19, 2014	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2014/33-9589.pdf
                                    - Group 1 Automotive, Inc , May 16, 2014
                                    - Beam Inc., now known as Beam Suntory Inc. , May 12, 2014
                                    - Sundance Energy Australia Limited , May 7, 2014
                                    - Pentair-Switzerland and Pentair-Ireland , May 1, 2014
                                    - First North , April 25, 2014
                                    - The Royal Bank of Scotland Group plc , April 25, 2014	                                       - See Commission Order,  available at :  http://www.sec.gov/rules/other/2014/33-9578.pdf
                                    - VSB Bancorp, Inc. , March 31, 2014
                                    - Gasco Energy, Inc. , March 31, 2014
                                    - Aon plc , March 31, 2014
                                    - TransCanada PipeLines Limited , March 20, 2014
                                    - Jefferies LLC , March 12, 2014
                                    - Diamond Foods, Inc. , March 6, 2014
                                    - Endo Health Solutions, Inc. , February 28, 2014
                                    - Actavis, Inc. , February 26, 2014
                                    - Credit Suisse Group AG , February 21, 2014
                                    - iShares Enhanced International Small Cap ETF , February 19, 2014
                                    - Provident Community Bancshares, Inc. , February 10, 2014
                                    - Schlumberger Limited , January 31, 2014
                                    - First Trust Exchange-Traded Fund VI , January 8, 2014
                                    - Nomura Holdings Inc. , January 2, 2014
                                    - Instinet LLC , December 26, 2013
                                    - Bank of America Corporation , December 12, 2013
                                    - Perrigo Company, Perrigo Company Limited and Elan Corporation plc , December 17, 2013
                                    - Fifth Third Bancorp , December 4, 2013
                                    - The Royal Bank of Scotland Group plc , November 26, 2013
                                    - RBS Securities Inc. , November 25, 2013
                                    - Gastar Exploration, Inc. and Gastar Exploration USA, Inc. , November 26, 2013
                                    - The Allied Defense Group, Inc. , November 13, 2013
                                    - Willbros Group, Inc. , November 5, 2013
                                    - Maxygen, Inc.,  October 30, 2013
                                    - Actavis, Inc. , September 30, 2013
                                    - Sirius XM Radio Inc. , September 30, 2013
                                    - BGS Acquisition Corp. , September 20, 2013
                                    - UBS AG , September 19, 2013
                                    - Blue Cross and Blue Shield of Florida, Inc. , September 9, 2013
                                    - Oak Ridge Financial Services, Inc. , September 9, 2013
                                    - Certain Canadian Issuers , September 6, 2013
                                    - American Equity Investment Life Holding Company , August 23, 2013
                                    - CIL&D, LLC, f/k/a Kaiser Ventures LLC , August 12, 2013
                                    - UBS AG , August 6, 2013
                                    - A.R. Schmeidler & Co. , July 31, 2013
                                    - IMH Financial Corporation , July 17, 2013
                                    - American Crystal Sugar Company , July 17, 2013
                                    - AdvisorShares Trust , July 11, 2013
                                    - The Malta Stock Exchange plc , July 9, 2013
                                    - SSgA Active ETF Trust , July 3, 2013
                                    - Bank of Montreal , July 3, 2013
                                    - Starburst II, Inc. and Sprint Nextel Corporation , July 3, 2013
                                    - Frederick County Bancorp, Inc , June 19, 2013
                                    - Oak Leaf B.V. , June 18, 2013
                                    - The Bank of Nova Scotia , May 31, 2013
                                    - D.E. Master Blenders 1753 N.V , May 21, 2013
                                    - Pfizer Inc. , May 22, 2013
                                    - Pfizer Inc. , May 21, 2013
                                    - Elan Corporation, plc , May 1, 2013
                                    - NBCUniversal , April 30, 2013
                                    - LIN TV Corp. , April 30, 2013
                                    - Blue Wolf Mongolia Holdings Corp. , April 16, 2013
                                    - iShares Enhanced U.S. Small Cap ETF , April 16, 2013
                                    - Deutsche Bank Trust Company Americas , April 9, 2013
                                    - FSP Phoenix Tower Corp. Liquidating Trust , April 1, 2013
                                    - Behringer Harvard Short-Term Opportunity Liquidating Trust , March 28, 2013
                                    - Prime Acquisition Corp. , March 28, 2013
                                    - Genworth Financial, Inc. , March 27, 2013
                                    - Oppenheimer Holdings, Inc. , March 26, 2013
                                    - ICON Income Fund Nine Liquidating Trust , March 26, 2013
                                    - Environmental Tectonics Corporation , March 22, 2013
                                    - Croghan Bancshares, Inc. , March 21, 2013
                                    - Summit Materials, LLC , March 20, 2013
                                    - Coca-Cola Hellenic Bottling Company S.A. and Coca-Cola HBC AGC , March 14, 2013
                                    - Oppenheimer Asset Management Inc. and Oppenheimer Alternative Investment Management, LLC , March 11, 2013
                                    - Aurizon Mines Ltd. , March 7, 2013
                                    - HCC Risk Solutions Company , March 4, 2013
                                    - RingsEnd Partners, LLC/EBIC Program , March 4, 2013
                                    - FMS Wertmanagement and the Federal Republic of Germany , February 20, 2013
                                    - The Options Clearing Corporation , February 19, 2013
                                    - CNO Financial Group, Inc. , February 11, 2013
                                    - iSecuretrac Corp. , February 1, 2013
                                    - Birmingham Bloomfield Bancshares, Inc. , January 30, 2013
                                    - Davis Polk & Wardwell LLP , January 28, 2013
                                    - Northern Illinois Gas Company , January 18, 2013
                                    - JPMorgan Chase & Co. , January 8, 2013
                                    - J.P. Morgan Securities LLC, et al. , January 8, 2013
                                    - RREEF Property Trust, Inc. , January 4, 2013
                                    - PPG Industries, Inc. , December 21, 2012
                                    - Mid-Wisconsin Financial Services, Inc. , December 19, 2012
                                    - Tower Group, Inc. , December 7, 2012
                                    - Alarion Financial Services, Inc. , November 29, 2012
                                    - Chai-Na-Ta Corp. , November 29, 2012
                                    - Minnesota Soybean Processors , November 27, 2012
                                    - Amil Participações S.A. , November 20, 2012
                                    - Credit Suisse AG , November 16, 2012
                                    - RadView Software Ltd. , November 14, 2012
                                    - SSgA Active ETF Trust , November 13, 2012
                                    - Eaton Corporation , November 8, 2012
                                    - Jones Lang LaSalle Income Property Trust, Inc. , October 11, 2012
                                    - North State Bancorp , September 27, 2012
                                    - Britton & Koontz Capital Corporation , September 27, 2012
                                    - First Citizens Bancshares, Inc. , September 26, 2012
                                    - Minn-Dak Farmers Cooperative , September 24, 2012
                                    - Pentair, Inc. , September 20, 2012
                                    - J.P. Turner & Company, LLC and William L. Mello , September 10, 2012
                                    - Peoples Financial Services Corp. , August 16, 2012
                                    - United Realty Trust Incorporated , August 15, 2012
                                    - Wells Fargo & Company , August 14, 2012
                                    - Central Virginia Bankshares, Inc. , August 8, 2012
                                    - AB&T Financial Corporation , July 27, 2012
                                    - Mizuho Financial Group, Inc. , July 27, 2012
                                    - Mizuho Securities USA Inc. , July 26, 2012
                                    - AmerisourceBergen Corporation , July 25, 2012
                                    - Botetourt Bankshares, Inc. , July 24, 2012
                                    - Republic Services, Inc. , July 24, 2012
                                    - Sonic Automotive, Inc. , July 24, 2012
                                    - First Ottawa Bancshares, Inc. , July 23, 2012
                                    - Potomac Bancshares, Inc. , July 23, 2012
                                    - China Shenghuo Pharmaceutical Holdings, Inc. , July 20, 2012
                                    - Skagit State Bancorp, Inc. , July 20, 2012
                                    - Touchmark Bancshares, Inc. , July 17, 2012
                                    - GlenRose Instruments Inc. , July 16, 2012
                                    - Dividend Capital Total Realty Trust Inc. , July 12, 2012
                                    - Harbert Management Corporation, et al. , July 3, 2012
                                    - First Trust Exchange-Traded Fund IV , June 21, 2012
                                    - Nabi Biopharmaceuticals , June 20, 2012
                                    - H&R Real Estate Investment Trust , May 29, 2012
                                    - Patni Computer Systems Limited , May 25, 2012
                                    - Motors Liquidation Company GUC Trust , May 23, 2012
                                    - Royal Bank of Canada , May 18, 2012
                                    - UBS AG , May 10, 2012
                                    - H&R Block, Inc. , May 3, 2012
                                    - H&R Block, Inc. , May 2, 2012
                                    - UBS Financial Services Inc. of Puerto Rico , May 1, 2012
                                    - SAIC, Inc. , April 27, 2012
                                    - American Realty Capital Global Daily Net Asset Value Trust, Inc. , April 18, 2012
                                    - Goldman, Sachs & Co. , April 12, 2012
                                    - Alexander & Baldwin, Inc. , April 3, 2012
                                    - Mango Capital, Inc. , March 28, 2012
                                    - ERM Worldwide Limited , March 23, 2012
                                    - Ageas SA/NV and Ageas N.V. , March 20, 2012
                                    - ADA-ES, Inc. , March 15, 2012
                                    - Clarion Partners Property Trust Inc. , February 24, 2012
                                    - Koss Corporation et al. , February 23, 2012
                                    - Fenwick & West LLP , February 13, 2012
                                    - The Options Clearing Corporation , February 1, 2012
                                    - PNC Bank, N.A. , February 1, 2012
                                    - Coral Beach & Tennis Club , January 25, 2012
                                    - General Electric Capital Corporation, Inc. , January 24, 2012
                                    - GE Funding Capital Market Services, Inc. , January 23, 2012
                                    - Jazz Pharmaceuticals, Inc. , January 12, 2012
                                    - Boston Properties Limited Partnership , December 29, 2011
                                    - Wachovia Bank, N.A., now known as Wells Fargo Bank, N.A. , December 9, 2011
                                    - Wells Fargo & Company , December 9, 2011
                                    - XOMA Ltd. , December 8, 2011
                                    - Cole Real Estate Income Strategy (Daily NAV), Inc. , December 6, 2011
                                    - Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc. , December 1, 2011
                                    - Coach, Inc. and J.P. Morgan Chase Bank N.A. , November 28, 2011
                                    - Simon Property Group, Inc.  , November 21, 2011
                                    - Coral Beach & Tennis Club , November 17, 2011
                                    - Morgan Stanley , November 16, 2011
                                    - DT Sale Corp. , November 14, 2011
                                    - UBS Securities LLC , November 10, 2011
                                    - Liberty Media Corporation / Liberty Interactive Corporation , November 3, 2011
                                    - The Bahamas International Securities Exchange , October 20, 2011
                                    - Global Development Co-operative , October 19, 2011
                                    - Credit Suisse AG , October 19, 2011
                                    - GP Strategies Corporation , October 11, 2011
                                    - MGP Ingredients, Inc. , October 11, 2011
                                    - Textron, Inc. , October 7, 2011
                                    - Horizon Lines, Inc. , October 3, 2011
                                    - Teléfonos de México, S.A.B. de C.V. , October 3, 2011
                                    - Twitter, Inc. , September 13, 2011
                                    - CommunitySun, LLC , August 29, 2011
                                    - MXenergy Holdings Inc. , August 18, 2011
                                    - Aeroflex Incorporated , August 4, 2011
                                    - American Realty Capital Daily Net Asset Value Trust, Inc. , July 21, 2011
                                    - Cleary Gottlieb Steen & Hamilton LLP , July 15, 2011
                                    - Alaska Permanent Fund , July 14, 2011
                                    - Janney Montgomery Scott LLC , July 11, 2011
                                    - JPMorgan Chase & Co. , July 11, 2011
                                    - JP Morgan Securities LLC , July 8, 2011
                                    - Raymond James Financial, Inc. , July 1, 2011
                                    - JPMorgan Chase & Co. , June 29, 2011
                                    - JP Morgan Securities LLC , June 29, 2011
                                    - NBCUniversal , June 24, 2011
                                    - Morgan Asset Management, Inc. et al. , June 22, 2011
                                    - Regions Financial Corporation , June 22, 2011
                                    - Zynga Inc. , June 17, 2011
                                    - TMX Group , June 14, 2011
                                    - Clarion Partners Property Trust Inc. , May 17, 2011
                                    - UBS Financial Services Inc. , May 9, 2011
                                    - UBS AG , May 6, 2011
                                    - Bank of America Corporation and Affiliates ("BAC") , April 29, 2011
                                    - Interactive Intelligence, Inc. , April 27, 2011
                                    - Center for Audit Quality , April 8, 2011
                                    - Deutsche Bank Microcredit Development Fund, Inc. , April 8, 2011
                                    - Segregated Account of Ambac Assurance Corporation , April 8, 2011
                                    - Wells Fargo & Company , April 7, 2011
                                    - Behringer Harvard Mid-Term Value Enhancement Liquidating Trust , March 31, 2011
                                    - Constar International Inc. , March 29, 2011
                                    - REMEC Liquidating Trust , March 28, 2011
                                    - CPG International Inc. , March 23, 2011
                                    - Decorator Industries, Inc. , March 23, 2011
                                    - Live Current Media Inc. , March 18, 2011
                                    - Wimm-Bill-Dann Foods OJSC , March 18, 2011
                                    - enherent Corp. , March 17, 2011
                                    - CoSine Communications, Inc. , March 15, 2011
                                    - Wentworth Energy, Inc. , March 15, 2011
                                    - Inland American Real Estate Trust, Inc. , February 24, 2011
                                    - Merrill Lynch and Co., Inc. (P-01118) , February 15, 2011
                                    - Merrill Lynch and Co., Inc. (HO-10038) , February 15, 2011
                                    - Patni Computer Systems Limited , February 9, 2011
                                    - The Mosaic Company , February 3, 2011
                                    - Bank of America Corporation , January 26, 2011
                                    - Mexican Restaurants, Inc. , January 13, 2011
                                    - Charles Schwab & Co., Inc. , January 11, 2011
                                    - Charles Schwab Corporation , January 11, 2011
                                    - American Securitization Forum , January 6, 2011
                                    - National Consumer Cooperative Bank , January 3, 2011
                                    - Goodman Global Group, Inc. , December 14, 2010
                                    - Bank of America Corporation , December 7, 2010
                                    - Ford Motor Credit Company LLC , November 23, 2010 (Replaces Staff Response Letter of July 22, 2010)
                                    - HCA, Inc. , November 22, 2010
                                    - Booz Allen Hamilton Holding Corp. , November 12, 2010
                                    - Segregated Account of Ambac Assurance Corporation , November 12, 2010
                                    - UnionBanCal Corporation , November 8, 2010
                                    - Poplogix LLC , November 5, 2010
                                    - Tix Corporation , November 5, 2010
                                    - GrafTech International Ltd. , November 4, 2010
                                    - Camp Dresser & McKee Inc. , October 25, 2010
                                    - Citigroup, Inc. , October 19, 2010
                                    - Melco Crown Entertainment Limited , October 18, 2010
                                    - Net Serviços de Comunicação S.A. , October 15, 2010
                                    - Dell Inc. , October 13, 2010
                                    - Sun Healthcare Group, Inc. , September 29, 2010
                                    - National Credit Union Administration , September 24, 2010
                                    - Regions Financial Corporation , September 24, 2010
                                    - Bursa Malaysia Securities Berhad , September 10, 2010
                                    - BHP Billiton Limited , August 26, 2010
                                    - Congoleum Corporation , August 16, 2010
                                    - The Dress Barn, Inc. , August 13, 2010
                                    - G REIT Liquidating Trust , August 5, 2010
                                    - General Electric Company, et al. , July 30, 2010
                                    - Computershare Trust Company, N.A. , July 26, 2010
                                    - Goldman Sachs Group, Inc. , July 23, 2010
                                    - Radvision Ltd. , July 23, 2010
                                    - Goldman Sachs & Co. , July 20, 2010
                                    - Greenville Federal Financial Corporation , July 13, 2010
                                    - Federal Deposit Insurance Corporation , July 12, 2010
                                    - ICON Cash Flow Partners L.P. Seven Liquidating Trust , July 9, 2010
                                    - Nyer Medical Group, Inc. , June 30, 2010
                                    - Lloyds Banking Group plc , May 28, 2010
                                    - Towers Watson & Co. , May 17, 2010
                                    - Intraop Medical Corporation , May 12, 2010
                                    - CBOE Holdings, Inc. , May 10, 2010
                                    - America Movil, S.A.B. de C.V. , April 23, 2010
                                    - Council of Europe Development Bank , April 23, 2010
                                    - Sielox, Inc. , March 29, 2010
                                    - AutoImmune, Inc. , March 26, 2010
                                    - BankGreenville Financial Corporation , March 26, 2010
                                    - TXCO Resources Inc. , March 25, 2010
                                    - Freedom Financial Group, Inc. , March 24, 2010
                                    - GrandSouth Bancorporation , March 24, 2010
                                    - Harrington West Financial Group Inc. , March 24, 2010
                                    - T REIT Liquidating Trust , March 16, 2010
                                    - i2 Technologies, Inc. , March 8, 2010
                                    - PureDepth, Inc. , March 8, 2010
                                    - Marvel Entertainment, LLC , February 26, 2010
                                    - CNSX Markets Inc. , February 24, 2010
                                    - California Micro Devices Corporation , February 8, 2010
                                    - Sun Microsystems, Inc. , February 5, 2010
                                    - VimpelCom Ltd. , February 5, 2010
                                    - State Street Corporation , February 4, 2010
                                    - Perot Systems Corporation , February 3, 2010
                                    - Semitool, Inc. , January 29, 2010
                                    - Craftmade International, Inc. , January 27, 2010
                                    - Assurant, Inc. , January 26, 2010
                                    - Section 3(a)(9) Upstream Guarantees , January 26, 2010
                                    - Commonwealth of Australia , January 11, 2010
                                    - GulfMark Offshore, Inc. , January 11, 2010
                                    - Investools Inc. et al. , December 16, 2009
                                    - TD Ameritrade Holding Corporation , December 16, 2009
                                    - MF Global Ltd. , December 15, 2009
                                    - Chemoil Energy Limited , December 14, 2009
                                    - Telemig Celular Participacoes S.A. , December 14, 2009
                                    - Charlotte Russe Holding, Inc. , December 10, 2009
                                    - Kraft Foods, Inc. , December 9, 2009
                                    - Bristol-Myers Squibb Company , November 16, 2009
                                    - Thermo Fisher Scientific Inc. , November 13, 2009
                                    - DPH Holdings Corp. , November 12, 2009
                                    - Caraustar Industries, Inc. , November 9, 2009
                                    - Medialink Worldwide Incorporated , November 9, 2009
                                    - Woodbridge Holdings Corporation , November 9, 2009
                                    - International Wire Group, Inc. , November 6, 2009
                                    - JPMorgan Chase & Co. , November 4, 2009
                                    - Wyeth , November 4, 2009
                                    - Map Financial Group, Inc. , November 3, 2009
                                    - Residential Capital, LLC , November 3, 2009
                                    - Banc of America Investment Services, Inc. , October 23, 2009
                                    - National Credit Union Administration , October 8, 2009
                                    - Telefonica S.A. , October 7, 2009
                                    - Regions Financial Corporation , September 22, 2009
                                    - New South Wales Treasury Corporation, The Crown in Right of New South Wales , September 15, 2009
                                    - Tim Hortons Inc. , September 9, 2009
                                    - Emeriti Consortium for Retirement Health Solutions , September 3, 2009
                                    - Comtech Telecommunications Corp. , August 27, 2009
                                    - Citizens Republic Bancorp, Inc. , August 21, 2009
                                    - DATATRAK International, Inc. , August 12, 2009
                                    - PlanetOut Inc. , August 12, 2009
                                    - General Electric Company , August 11, 2009
                                    - Gateway Pacific Bancorp , August 7, 2009
                                    - Cox Radio, Inc. , August 6, 2009
                                    - SumTotal Systems, Inc. , August 6, 2009
                                    - Hearst Television Inc. , August 5, 2009
                                    - Neuro-Hitech, Inc. , July 30, 2009
                                    - UBS AG , July 29, 2009
                                    - Morgan Stanley & Co. Incorporated , July 20, 2009
                                    - TD Ameritrade Holding Corporation , July 20, 2009
                                    - Motors Liquidation Company, formerly known as General Motors Corporation , July 9, 2009
                                    - Deutsche Bank AG , June 16, 2009
                                    - Bank of America Corporation , June 11, 2009
                                    - Royal Bank of Canada , June 11, 2009
                                    - Bank of America Corporation , June 11, 2009
                                    - Banc of America Securities LLC and Banc of America Investment Services, Inc. , June 9, 2009
                                    - Deutsche Bank Securities, Inc. , June 9, 2009
                                    - Prudential Financial, Inc. , June 9, 2009
                                    - RBC Capital Markets Corporation , June 9, 2009
                                    - Evergreen Investment Management Company, LLC , June 8, 2009
                                    - Wells Fargo & Company , June 8, 2009
                                    - KCPS PE Investment Management , June 5, 2009
                                    - Morgan Stanley Smith Barney LLC , May 29, 2009  Supplemental Letter , September 14, 2009
                                    - Morgan Stanley Smith Barney LLC , May 29, 2009  Supplemental Letter , September 14, 2009
                                    - O'Reilly Automotive, Inc , May 26, 2009
                                    - Westaff, Inc. , May 19, 2009
                                    - General Motors Corporation , May 15, 2009
                                    - Silverstar Holdings, Ltd. , May 15, 2009
                                    - Amerisure Mutual Insurance Company , May 13, 2009
                                    - PharmaNet Development Group, Inc. , May 8, 2009
                                    - Satyam Computer Services Ltd. , April 28, 2009
                                    - Rusoro Mining Ltd. , April 22, 2009
                                    - American Skandia Investment Services, Inc. , April 17, 2009
                                    - SoFFin , April 15, 2009
                                    - Radvision , April 14, 2009
                                    - East Isles Reinsurance Ltd. , April 1, 2009
                                    - Eastbourne Capital, L.L.C. , March 30, 2009
                                    - Icahn Associates Corp. , March 30, 2009
                                    - Mountain Valley Bancshares, Inc. , March 30, 2009
                                    - Sunshine Financial, Inc. and Sunshine Savings Bank 401(k) Profit Sharing Plan , March 30, 2009
                                    - Minrad International, Inc. , March 27, 2009
                                    - Interlink Electronics, Inc. , March 26, 2009
                                    - UBS AG , March 19, 2009
                                    - Beverly Hills Bancorp Inc. , March 13, 2009
                                    - Automated Trading Desk Specialists, LLC , March 11, 2009
                                    - Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 11, 2009
                                    - MinnErgy, LLC , March 10, 2009
                                    - TIAA-CREF U.S. Real Estate Fund I, L.P. , March 10, 2009
                                    - Metro One Telecommunications, Inc. , March 4, 2009
                                    - Hungarian Telephone and Cable Corp., Invitel Holdings A/S , February 27, 2009
                                    - Willbros Group, Inc. , February 27, 2009
                                    - Commonwealth of Australia , February 26, 2009
                                    - Wachovia Securities, LLC , February 26, 2009
                                    - Wachovia Securities, LLC , February 26, 2009
                                    - Anheuser-Busch Companies, Inc. , February 18, 2009
                                    - UST Inc. , February 18, 2009
                                    - Water Works Engineers, LLC , February 18, 2009
                                    - Merrill Lynch and Co., Inc. and Bank of America Corporation , February 11, 2009
                                    - OMNI Brokerage, Inc. , January 14, 2009
                                    - Weatherford International Ltd. , January 14, 2009
                                    - Qtel , January 5, 2009
                                    - Sierra Wireless , January 5, 2009
                                    - Goldman, Sachs & Co. , December 30, 2008
                                    - Citigroup Global Markets Inc. , December 23, 2008
                                    - Citigroup, Inc. , December 23, 2008
                                    - UBS Financial Services, Inc. and UBS Securities LLC , December 23, 2008
                                    - UBS Securities LLC et al. , December 23, 2008
                                    - Pediatrix Medical Group, Inc. , December 22, 2008
                                    - Galileo Holding Corporation , December 19, 2008
                                    - Otter Tail Corporation , December 19, 2008
                                    - Retalix Ltd. , December 18, 2008
                                    - EnergySouth, Inc. , December 11, 2008
                                    - Her Majesty's Government , December 10, 2008
                                    - ShareGift USA , December 3, 2008
                                    - Federal Deposit Insurance Corporation , November 24, 2008
                                    - Telefónica S.A. , November 24, 2008
                                    - Ampex Corporation , November 14, 2008
                                    - Consonus Technologies, Inc. , November 10, 2008
                                    - United Online, Inc. , November 7, 2008
                                    - Gemalto S.A. , November 7, 2008
                                    - EGS Acquisition Co LLC , November 5, 2008
                                    - BlackRock Advisers LLC , November 4, 2008
                                    - Energy East Corporation , October 31, 2008
                                    - BlackRock Advisers LLP , October 30, 2008
                                    - WorleyParsons Limited , October 17, 2008
                                    - Facebook, Inc. , October 14, 2008
                                    - International Business Machines Corporation tender offer for ILOG S.A. , October 9, 2008
                                    - The Procter & Gamble Company , October 8, 2008
                                    - ACE*COMM Corporation , September 26, 2008
                                    - Mentor Corporation , September 26, 2008
                                    - Auction Rate Securities — Global Exemptive Relief , September 22, 2008
                                    - Telefónica S.A. , September 22, 2008
                                    - Petersen Energía Inversora S.A. , September 9, 2008
                                    - Prudential Financial, Inc. , September 4, 2008
                                    - Midwest Real Estate Data LLC , August 18, 2008
                                    - Missouri Bankers Association , August 18, 2008
                                    - Horsepower Holdings, Inc. , August 14, 2008
                                    - ArcelorMittal , August 13, 2008
                                    - I.C. Isaacs & Company, Inc. , August 13, 2008
                                    - Prairie Creek Ethanol, LLC , August 12, 2008
                                    - JPMorgan Chase & Co. , August 4, 2008
                                    - Liberty Lane Acquisition Corp. , July 28, 2008
                                    - Federal Home Loan Mortgage Corporation , July 18, 2008
                                    - Orbis Group , July 16, 2008
                                    - Knight Capital Group, Inc. , July 1, 2008
                                    - Kraft Foods Inc. , July 1, 2008
                                    - Barclays (Netherlands) N.V. , June 26, 2008
                                    - Society of Corporate Secretaries & Corporate Governance Professionals , June 25, 2008
                                    - Banc of America Investment Services, Inc. and Columbia Management Advisors, LLC , June 20, 2008
                                    - Emeriti Consortium for Retirement Health Solutions , June 16, 2008
                                    - Eaton Vance Management , June 13, 2008
                                    - Questar Assessment, Inc. , June 13, 2008
                                    - GAMCO Investors, Inc. , June 9, 2008
                                    - Analog Devices, Inc. , May 30, 2008
                                    - First Southwest Company , May 27, 2008
                                    - First Southwest Company , May 27, 2008
                                    - Elron Electronics Industries Ltd. , May 15, 2008
                                    - Hartford Investment Financial Services, LLC; HL Investment Advisors, LLC; and Hartford Securities Distribution Company, Inc. , May 14, 2008
                                    - CollaGenex Pharmaceuticals, Inc. , May 12, 2008
                                    - Bank of America Corporation , May 1, 2008
                                    - Gabelli Funds LLC , April 24, 2008
                                    - Pritchard Capital Partners, LLC et al. , April 23, 2008
                                    - Reuters Group PLC and Thomson Reuters PLC , March 20, 2008
                                    - JPMorgan Chase & Co. , March 17, 2008
                                    - Municipal Auction Rate Securities , March 14, 2008
                                    - ViewSonic Corporation , March 14, 2008
                                    - Clal Industries and Investments Ltd. , March 3, 2008
                                    - Reuters Group PLC and Thomson Reuters PLC , February 29, 2008
                                    - SunCom Wireless Holdings, Inc. , February 29, 2008
                                    - G REIT, Inc. and G REIT Liquidating Trust , February 25, 2008
                                    - Dollar Tree Stores, Inc. , February 20, 2008
                                    - Planet Technologies, Inc. , February 7, 2008
                                    - Oncothyreon Inc. and Biomira Inc. , January 31, 2008
                                    - MetLife Life and Annuity Company of Connecticut , January 22, 2008
                                    - RARE Hospitality International, Inc. , January 22, 2008
                                    - Energy West, Incorporated , January 15, 2008
                                    - DnB NOR ASA , January 9, 2008
                                    - International Securities Exchange, Inc. , January 3, 2008
                                    - ACE Aviation Holdings, Inc. , December 26, 2007
                                    - Pregis Corporation , December 7, 2007
                                    - Business Objects S.A. , December 5, 2007
                                    - Genesee Corporation , December 5, 2007
                                    - Grupo Iusacell Celular, S.A. de C.V. , November 26, 2007  Notice , October 15, 2007  Application , October 12, 2007
                                    - Bausch & Lomb Incorporated , November 6, 2007
                                    - FoxHollow Technologies, Inc. , November 2, 2007
                                    - Victory Renewable Fuels, LLC , October 15, 2007
                                    - Natixis S.A., Banque Fédérale des Banques Populaires and Caisse National des Caisses d'Epargne , October 9, 2007
                                    - Telemar Participações S.A. , October 9, 2007
                                    - Abacus Investments Limited , October 5, 2007
                                    - Republic of Hungary , September 28, 2007
                                    - MP Environmental Funding LLC, PE Environmental Funding LLC , September 19, 2007
                                    - Microtune, Inc. , September 13, 2007
                                    - Eagle Hospitality Properties Trust, Inc. , August 30, 2007
                                    - ICON Cash Flow Partners L.P. Seven and ICON Cash Flow Partners L.P. Seven Liquidating Trust , August 14, 2007
                                    - T REIT, Inc. and T REIT Liquidating Trust , August 9, 2007
                                    - Barclays PLC tender offer for ABN AMRO Holding N.V. , August 7, 2007
                                    - Cardinal Health, Inc. , August 7, 2007
                                    - Registration of PORTAL Securities under Section 12(g) , July 31, 2007
                                    - Rio Tinto plc , July 24, 2007
                                    - Royal Bank of Scotland Group plc tender offer for ABN AMRO Holding N.V. , July 23, 2007
                                    - Hewlett-Packard Company , July 20, 2007
                                    - Oesterreichische Kontrollbank Aktiengesellschaft and the Republic of Austria , July 20, 2007
                                    - Roper Industries, Inc. , July 19, 2007
                                    - EMC Corporation and VMware, Inc. , July 9, 2007
                                    - Endesa, S.A. , July 3, 2007
                                    - International Business Machines Corporation , June 26, 2007
                                    - Manulife Financial Corporation , June 26, 2007
                                    - Wells REIT II, Inc. , June 26, 2007
                                    - InterDigital Communications Corporation , June 25, 2007
                                    - Telemar Participações S.A. , June 20, 2007
                                    - ABX Air, Inc. , June 13, 2007
                                    - HCC Insurance Holdings, Inc. , June 12, 2007
                                    - Barclays PLC , June 6, 2007
                                    - J.P. Morgan Securities, Inc. , June 5, 2007
                                    - Asia Satellite Telecommunications Holdings Limited , May 25, 2007
                                    - Verint Systems Inc. , May 24, 2007
                                    - Smart Move, Inc. , May 16, 2007
                                    - Morgan Stanley & Co. Incorporated , May 11, 2007
                                    - Grupo Aeropotuario del Sureste, S.A.B. de C.V. (Southeast Airport Group) , May 9, 2007
                                    - RenaissanceRe Holdings Ltd. , April 27, 2007
                                    - Equitable Resources, Inc. , April 25, 2007
                                    - Vail Resorts, Inc. , April 25, 2007
                                    - Tenet Healthcare Corporation , April 19, 2007
                                    - CANTV , April 6, 2007
                                    - Claymore MACROshares Oil Up Holding Trust et al. , March 30, 2007
                                    - American Physicians Insurance Company , March 30, 2007
                                    - DSL.net, Inc. , March 30, 2007
                                    - Nicor, Inc. , March 29, 2007
                                    - CurrencyShares Japanese Yen Trust , March 27, 2007
                                    - Chordiant Software, Inc. , March 26, 2007
                                    - Halliburton Company , March 23, 2007
                                    - Ford Motor Credit Company , March 21, 2007
                                    - Eurolist by Euronext and the Alternext Market , March 16, 2007
                                    - Overseas Partners Ltd. , March 16, 2007
                                    - STATS ChipPAC Ltd. , March 15, 2007
                                    - Banc of America Securities LLC , March 14, 2007  Supplemental Letter , March 20, 2007
                                    - Summit Bank Corporation , March 14, 2007
                                    - Beazer Homes USA, Inc. , March 12, 2007
                                    - Wilmington Trust Company , March 12, 2007
                                    - Juniper Networks, Inc. , March 6, 2007
                                    - Adobe Systems Incorporated , February 28, 2007
                                    - CNET Networks, Inc. , February 28, 2007
                                    - The Korea Exchange , February 28, 2007
                                    - MDS Inc. , February 28, 2007
                                    - Weyerhaeuser Company , February 23, 2007
                                    - ProSiebenSat.1 Media AG , January 30, 2007
                                    - MBIA Inc. , January 29, 2007
                                    - Friedman, Billings, Ramsey & Co., Inc. , January 16, 2007
                                    - Bank of New York Company , January 9, 2007
                                    - Deutsche Bank AG , January 9, 2007
                                    - CenterPoint Energy , December 21, 2006
                                    - Deutsche Asset Management, Inc. and Deutsche Investment Management , December 21, 2006
                                    - Portugal Telecom, SGPS, S.A. , December 19, 2006
                                    - Bear, Stearns & Co., Inc. , December 15, 2006
                                    - Babson Capital Management LLC , December 14, 2006
                                    - Tennessee Valley Authority , December 14, 2006
                                    - CPA:14 Holdings Inc. , December 11, 2006
                                    - E.ON Aktiengesellschaft , December 6, 2006
                                    - Embratel Participacoes, S.A. , December 6, 2006
                                    - Pepco Holdings, Inc. , December 6, 2006
                                    - iShares COMEX Gold Trust , November 27, 2006
                                    - Erica Enders Racing, LLC , November 21, 2006
                                    - NASDAQ Stock Market, Inc. , November 20, 2006
                                    - Mellon Financial Corporation, Newton Investment Management Limited and Mellon Global Investments Limited , November 16, 2006
                                    - iShares GSCI Commodity-Indexed Trust and iShares GSCI Commodity-Indexed Investing Pool LLC , November 14, 2006
                                    - BH Lodging Corp. , November 8, 2006
                                    - Hartford Investment Financial Services , November 8, 2006
                                    - Loudeye Corp. , November 7, 2006
                                    - SUNDAY Communications Limited , November 1, 2006
                                    - Hecla Mining Company , October 31, 2006
                                    - Security Capital Assurance Ltd. and XL Capital Ltd. , October 31, 2006
                                    - VG Holding Corporation , October 31, 2006
                                    - Waddell & Reed Financial, Inc. , October 31, 2006
                                    - EIG Mutual Holding Company , October 25, 2006
                                    - Fidelity Life Association , October 18, 2006
                                    - Barrick Gold Corporation , October 10, 2006
                                    - Fresenius Aktiengesellschaft , October 10, 2006
                                    - Avago Technologies Limited , October 6, 2006
                                    - Raytheon Company , October 5, 2006
                                    - SPARTA, Inc. , October 4, 2006
                                    - Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Regulation A and Rule 505 of Regulation D) , September 28, 2006
                                    - Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Rule 405) , September 28, 2006
                                    - McDonald's Corporation , September 27, 2006
                                    - Bayer AG , September 26, 2006
                                    - BISYS Fund Services, Inc. , September 26, 2006
                                    - Alliance Semiconductor Corporation , September 22, 2006
                                    - Dunham & Associates Investment Counsel, Inc., Jeffrey A. Dunham, and Dunham & Associates Securities, Inc. , September 22, 2006
                                    - SanDisk Corporation , September 21, 2006
                                    - CurrencyShares Australian Dollar Trust , September 13, 2006
                                    - CurrencyShares British Pound Sterling Trust , September 13, 2006
                                    - CurrencyShares Canadian Dollar Trust , September 13, 2006
                                    - CurrencyShares Mexican Peso Trust , September 13, 2006
                                    - CurrencyShares Swedish Krona Trust , September 13, 2006
                                    - CurrencyShares Swiss Franc Trust , September 13, 2006
                                    - Hines Real Estate Investment Trust, Inc. , September 7, 2006
                                    - Lincoln National Corporation , August 31, 2006
                                    - Prudential Equity Group, LLC , August 28, 2006  Supplemental Letter , September 5, 2006
                                    - iShares Silver Trust , August 11, 2006
                                    - Wintegra, Inc. , August 11, 2006
                                    - NASDAQ Stock Market LLC , August 1, 2006
                                    - Global Preferred Holdings, Inc. , July 18, 2006
                                    - PMI Group, Inc. , July 6, 2006
                                    - Apple REIT Six, Inc. , June 30, 2006
                                    - Bayer Entities , June 29, 2006
                                    - Handy Hardware Wholesale, Inc. , June 29, 2006
                                    - Southwestern Energy Company , June 29, 2006
                                    - Watchdata Technologies Ltd. , June 29, 2006
                                    - Teck Cominco Limited , June 21, 2006
                                    - The Panama Stock Exchange , June 21, 2006
                                    - Swedish Match AB , June 20, 2006
                                    - Vodafone PLC , June 12, 2006
                                    - A.G. Edwards & Sons, Inc. , May 31, 2006
                                    - Banc of America Securities LLC , May 31, 2006
                                    - Bear, Stearns & Co. Inc. , May 31, 2006
                                    - Citigroup, Inc. , May 31, 2006
                                    - Citigroup Global Markets, Inc. , May 31, 2006
                                    - Bank of America Corporation , May 31, 2006
                                    - The Goldman Sachs Group, Inc. , May 31, 2006
                                    - JPMorgan Chase & Co. , May 31, 2006
                                    - Morgan Stanley , May 31, 2006
                                    - Royal Bank of Canada , May 31, 2006
                                    - Goldman, Sachs & Co. , May 31, 2006
                                    - J.P. Morgan Securities, Inc. , May 31, 2006
                                    - Lehman Brothers Inc. , May 31, 2006
                                    - Merrill Lynch, Pierce, Fenner & Smith Incorporated , May 31, 2006
                                    - Morgan Keegan & Company, Inc. , May 31, 2006
                                    - Morgan Stanley & Co. Incorporated and Morgan Stanley DW Inc. , May 31, 2006
                                    - Piper Jaffray & Co. , May 31, 2006
                                    - RBC Dain Rauscher Inc. , May 31, 2006
                                    - Wachovia Capital Markets, LLC , May 31, 2006
                                    - AstraZeneca PLC , May 23, 2006
                                    - Federal Home Loan Bank of Des Moines , May 23, 2006
                                    - Federal Home Loan Bank of Seattle , May 23, 2006
                                    - Federal Home Loan Bank of Topeka , May 23, 2006
                                    - Network General Central Corporation , May 22, 2006
                                    - Morgan Stanley & Co. Incorporated , May 12, 2006
                                    - Canada Pension Plan Investment Board , May 5, 2006
                                    - Bayer AG , April 28, 2006
                                    - Euronext Amsterdam N.V. , April 7, 2006
                                    - Scottish Power plc , April 3, 2006
                                    - ADVISORS REIT I, Inc. , March 31, 2006
                                    - WaveRider Communications Inc. , March 31, 2006
                                    - Duke Energy Corporation, Duke Energy Holding Corp., Cinergy Corp. , March 30, 2006
                                    - Cygnus, Inc. , March 27, 2006
                                    - Euro Currency Trust , March 22, 2006
                                    - Federal Home Loan Bank of Atlanta , March 20, 2006
                                    - Bear, Stearns & Co. Inc. , March 16, 2006
                                    - PacifiCare Health Systems, Inc. , March 16, 2006
                                    - Merrill Lynch, Pierce, Fenner & Smith Incorporated , March 13, 2006
                                    - IVAX Corporation , March 10, 2006
                                    - Gas Natural SDG, S.A. , March 2, 2006
                                    - San Francisco Baseball Associates L.P. , February 24, 2006
                                    - Federal Home Loan Bank of Indianapolis , February 22, 2006
                                    - American International Group, Inc. , February 21, 2006
                                    - MetLife, Inc. , February 21, 2006
                                    - New England Securities Corp. , February 21, 2006
                                    - Mitsubishi UFJ Financial Group, Inc. , January 23, 2006
                                    - Federal Home Loan Bank of Chicago , January 20, 2006
                                    - Barrick Gold Corporation , January 19, 2006
                                    - Fresenius Medical Care AG , January 13, 2006
                                    - Publicis Groupe S.A. , January 13, 2006
                                    - Nordic Telephone Company ApS , January 3, 2006
                                    - BBVA Privanza International (Gibraltar) Limited , December 23, 2005
                                    - Federal Home Loan Bank of Boston , December 23, 2005
                                    - Jilin Chemical Industrial Company Limited , December 21, 2005
                                    - Mercer International Inc. , December 12, 2005
                                    - FORE Holdings LLC and FORE Holdings Liquidating Trust , December 1, 2005
                                    - Millennium Partners, L.P. , December 1, 2005
                                    - Jazz Semiconductor, Inc. , November 21, 2005
                                    - WinCo Foods, LLC and WinCo Holdings, Inc. , November 21, 2005
                                    - Shire Pharmaceuticals Group PLC and Shire PLC , November 17, 2005
                                    - Special Situations Fund III, L.P. , November 17, 2005
                                    - CanWest Media Inc. , November 15, 2005
                                    - SUNDAY Communications Limited , November 7, 2005
                                    - Unocal Corporation , October 21, 2005
                                    - Federal Home Loan Bank of Pittsburgh , September 28, 2005
                                    - Legg Mason Wood Walker, Incorporated , September 21, 2005
                                    - Federal Home Loan Bank of Dallas , September 15, 2005
                                    - Federal Home Loan Bank of Cincinnati , September 13, 2005
                                    - Axel Springer AG , September 12, 2005
                                    - Federal Home Loan Bank of New York , August 26, 2005
                                    - Federal Home Loan Bank of San Francisco , August 26, 2005
                                    - Triad Guaranty, Inc. and Collateral Investment Corp. , August 12, 2005
                                    - Ashland Inc. , August 8, 2005
                                    - Edward D. Jones & Co., L.P. , August 1, 2005
                                    - Texas Roadhouse, Inc. , July 28, 2005
                                    - Prudential Equity Group, LLC , July 25, 2005
                                    - Swingvote, LLC , July 15, 2005
                                    - Korea Fund, Inc. , July 1, 2005
                                    - Southern Investors Service Company, Inc. , June 24, 2005
                                    - National Grid Transco plc , June 6, 2005
                                    - Smith Barney Fund Management LLC and Citigroup Global Markets, Inc. , May 31, 2005
                                    - Bunzl plc , May 27, 2005
                                    - iShares COMEX Gold Trust , May 19, 2005
                                    - Peter Kiewit Sons', Inc. , May 17, 2005
                                    - Royal Dutch Shell PLC , May 17, 2005
                                    - Aether Systems, Inc. , April 26, 2005
                                    - Equant N.V. and France Telecom S.A. , April 18, 2005
                                    - Landeskreditbank Baden-Württemberg - Förderbank , April 18, 2005
                                    - Emeriti Consortium for Retirement Health Solutions , April 7, 2005
                                    - Credit Agricole S.A. , April 4, 2005
                                    - Mrs. Fields Famous Brands, LLC, Mrs. Fields Financing Company, Inc., and Certain Guarantors , March 24, 2005
                                    - Citigroup Global Markets, Inc. , March 23, 2005
                                    - Manulife Financial Corporation , March 15, 2005
                                    - Harmony Gold Mining Company Limited , March 10, 2005
                                    - Infiniti Solutions Ltd. , March 8, 2005
                                    - Republic of Uruguay , March 8, 2005
                                    - Western & Southern Mutual Holding Company; Lafayette Life MIHC, Inc. , March 4, 2005
                                    - CIBC Mellon Trust Company , March 2, 2005
                                    - CIBC Mellon Trust Company , February 24, 2005
                                    - streetTRACKS Gold Trust , February 18, 2005
                                    - Boston Capital Real Estate Investment Trust, Inc. , February 10, 2005
                                    - Matria Healthcare, Inc. , February 10, 2005
                                    - Morgan Stanley & Co. Incorporated , February 4, 2005
                                    - Man-Glenwood Lexington, LLC , January 31, 2005
                                    - McKinsey & Company, Inc. , January 11, 2005
                                    - Blackstone Entities , December 16, 2004
                                    - Taiwan Stock Exchange Corporation , December 14, 2004
                                    - Wiener Börse , December 14, 2004
                                    - EnCana Corporation , December 3, 2004
                                    - Employers Insurance Company of Nevada , December 2, 2004
                                    - Harmony Gold Mining Company Limited , November 19, 2004
                                    - Equitable Life Assurance Society , November 15, 2004
                                    - Euronext Brussels SA/NV , November 10, 2004
                                    - News Corporation Limited , November 3, 2004
                                    - Behringer Harvard REIT, et. al. , October 26, 2004
                                    - ATX Group, Inc. , October 15, 2004
                                    - Synetics Solutions, Inc. , October 15, 2004
                                    - Paladin Realty Income Properties, Inc. , October 14, 2004
                                    - Petroleos Mexicanos and the Pemex Project Funding Master Trust , October 13, 2004
                                    - Comcast Corporation , October 7, 2004
                                    - Johnson Controls, Inc. , October 1, 2004
                                    - Bookham Technology plc , September 22, 2004
                                    - Engenio Information Technologies, Inc. , September 13, 2004
                                    - TXU Corporation , September 13, 2004
                                    - Peninsular & Oriental Steam Navigation Company , August 30, 2004
                                    - Adams Harkness, Inc. , August 25, 2004
                                    - Friedman, Billings, Ramsey & Co., Inc. , August 25, 2004
                                    - Janney Montgomery Scott LLC , August 25, 2004
                                    - Morgan Keegan & Co., Inc. , August 25, 2004
                                    - Needham & Company, Inc. , August 25, 2004
                                    - Prudential Equity Group, LLC , August 25, 2004
                                    - SG Cowen & Co., Inc. , August 25, 2004
                                    - Fannie Mae , August 20, 2004
                                    - Tokyo Stock Exchange, Inc. , August 20, 2004
                                    - Kerr-McGee (Nevada) LLC , August 9, 2004
                                    - Enstar Income/Growth Program Five-A, L.P. , August 7, 2004
                                    - Axtel. S.A. de C.V. , July 21, 2004
                                    - Hines Real Estate Investment Trust, Inc. , June 18, 2004
                                    - AmeriVision Communications, Inc. , June 14, 2004
                                    - Discount Investment Corporation Ltd. , June 14, 2004
                                    - Scitex Corporation Ltd. , June 14, 2004
                                    - Aventis , June 10, 2004
                                    - PetroKazakhstan Inc. , June 10, 2004
                                    - XO Communications, Inc. , June 1, 2004
                                    - Prague Stock Exchange , May 28, 2004
                                    - Citigroup Inc. , May 27, 2004
                                    - UCB S.A. , May 19, 2004
                                    - Epicor Software Corporation , May 13, 2004
                                    - Galey & Lord, Inc. , May 10, 2004
                                    - Stichting Pensioenfonds ABP , May 7, 2004
                                    - AB Electrolux , May 4, 2004
                                    - Shelbourne Properties I, Inc. , April 29, 2004
                                    - Bolivarian Republic of Venezuela , April 28, 2004
                                    - europrospectus.com limited , April 28, 2004
                                    - Lodgian, Inc. , April 27, 2004
                                    - SERENA Software, Inc. , April 13, 2004
                                    - Liberty National Golf Club , March 29, 2004
                                    - Weirton Steel Corporation , March 23, 2004
                                    - Credit Suisse First Boston , March 18, 2004
                                    - Russell Corporation , March 18, 2004
                                    - 3333 Holding Corporation, Centex Development Company, L.P. , March 17, 2004
                                    - CNL Income Properties, Inc.  , March 11, 2004
                                    - Las Sendas Golf Club, Inc. , March 2, 2004
                                    - Banc of America Investors, L.P. , February 24, 2004
                                    - General Electric Company and GE Investments, Inc. , February 24, 2004
                                    - Raymond James Financial Services, Inc. , February 17, 2004
                                    - American Express Financial Advisors Inc. , February 12, 2004
                                    - Legg Mason Wood Walker, Inc. , February 12, 2004
                                    - Linsco/Private Ledger Corp. , February 12, 2004
                                    - UBS Financial Services Inc. , February 12, 2004
                                    - Wachovia Securities Inc. , February 12, 2004
                                    - Agristar Global Networks, Ltd. , February 9, 2004
                                    - Pegasus Aircraft Partners, L.P. , February 9, 2004
                                    - BCP Crystal Acquisition GmbH & Co , February 3, 2004
                                    - Abetterwayhome Corp. , January 30, 2004
                                    - American Bar Association , January 30, 2004
                                    - Hanover Compressor Company , January 27, 2004
                                    - Ampco-Pittsburgh Corporation , January 22, 2004
                                    - AngloGold Limited , January 15, 2004
                                    - Pacific Exchange, Inc. , December 23, 2003
                                    - Marengo Bancshares, Inc. , November 7, 2003
                                    - Martha Stewart Living Omnimedia, Inc. , November 7, 2003
                                    - Bear, Stearns & Co. Inc. , October 31, 2003
                                    - Citigroup Global Markets Inc., f/k/a Salomon Smith Barney Inc. , October 31, 2003
                                    - Credit Suisse First Boston LLC, f/k/a Credit Suisse First Boston Corporation , October 31, 2003
                                    - Goldman, Sachs & Co. , October 31, 2003
                                    - J.P. Morgan Securities Inc. , October 31, 2003
                                    - Lehman Brothers Inc. , October 31, 2003
                                    - Merrill Lynch, Pierce, Fenner & Smith, Incorporated , October 31, 2003
                                    - Morgan Stanley & Co. Incorporated , October 31, 2003
                                    - UBS Securities LLC, f/k/a UBS Warburg LLC , October 31, 2003
                                    - U.S. Bancorp Piper Jaffray Inc. , October 31, 2003
                                    - Microsoft Corporation , October 15, 2003
                                    - Goldman, Sachs & Co. , October 9, 2003
                                    - Hanson PLC, Hanson Building Materials PLC , October 9, 2003
                                    - J.P. Morgan Securities Inc. , October 8, 2003
                                    - Alcan, Inc. for Common Shares, ADSs, Bonus Allocation Rights and OCEANEs of Pechiney , October 7, 2003
                                    - Atchison Casting Corporation , October 7, 2003
                                    - Hawaiian Holdings, Inc. , October 1, 2003
                                    - The Prudential Insurance Company of America , September 5, 2003
                                    - Ticket Reserve, Inc. , September 11, 2003
                                    - Goldman, Sachs & Co. , September 4, 2003
                                    - Adolph Coors Company , August 25, 2003
                                    - Sprint Corporation , August 25, 2003
                                    - Mitsui & Co., Ltd. , August 20, 2003
                                    - UBS PaineWebber, Inc. , August 20, 2003
                                    - Deutsche Asset Management, Inc. , August 19, 2003
                                    - CoorsTek, Inc. , August 14, 2003
                                    - Medialive International, Inc. , August 13, 2003
                                    - Olohana Golf Club, Inc. , July 31, 2003
                                    - J.P. Morgan Chase & Co. , July 28, 2003
                                    - Journal Company , July 24, 2003
                                    - Hauser, Inc. , July 17, 2003
                                    - Evolve Software, Inc. , July 16, 2003
                                    - Prudential Securities Incorporated , July 10, 2003
                                    - Northwest Physicians Mutual Insurance Company , July 2, 2003
                                    - Zimmer Holdings, Inc. , June 19, 2003
                                    - Wilmington Trust Company, as Trustee, and AFG Investment Liquidating Trusts , June 18, 2003
                                    - PLM Equipment Growth Fund III, Liquidating Trust , June 9, 2003
                                    - ISE Labs, Inc. , June 2, 2003
                                    - Hechinger Liquidation Trust , May 15, 2003
                                    - Kingfisher plc , April 25, 2003
                                    - Smith & Nephew Group plc and Smith & Nephew plc , April 24, 2003
                                    - Cairo and Alexandria Stock Exchanges , April 16, 2003
                                    - Royal Precision, Inc. , April 9, 2003
                                    - Physica B.V. and Solvay S.A. , April 8, 2003
                                    - Cook Inlet Region, Inc. , April 2, 2003
                                    - Merrill Lynch Depositor, Inc. , March 28, 2003
                                    - Six Continents PLC , March 28, 2003
                                    - Mitsubishi Motors Credit of America, Inc. , March 27, 2003
                                    - Friedman, Billings, Ramsey Group Inc., FBR Asset Investment Corporation, Forest Merger Corporation , March 25, 2003
                                    - IBM Credit LLC , March 24, 2003
                                    - Insilco Holding Co. , March 18, 2003
                                    - Barcelona Stock Exchange, Bilbao Stock Exchange, Madrid Stock Exchange and Valencia Stock Exchange , March 11, 2003
                                    - Seagate Removable Storage Solutions Holdings , March 7, 2003
                                    - Headstrong Corporation , February 28, 2003
                                    - M/I Schottenstein Homes, Inc. , February 28, 2003
                                    - Wilmington Trust Company et al. , February 26, 2003
                                    - Crown, Cork & Seal Company, Inc. , February 25, 2003
                                    - Millers Mutual Insurance Association , February 20, 2003
                                    - Tuition Plan Consortium, LLP , February 4, 2003
                                    - Landwirtschaftliche Rentenbank — Federal Republic of Germany , January 30, 2003
                                    - Milwaukee Mutual Insurance Company , January 30, 2003
                                    - Constellation Brands, Inc. , January 29, 2003
                                    - Accenture Ltd. , January 10, 2003
                                    - Algoma Steel Inc. , December 23, 2002
                                    - Mooney Aerospace Group, Ltd. , December 20, 2002
                                    - Gilat Satellite Networks Ltd. , December 19, 2002
                                    - CarMax, Inc. , December 6, 2002
                                    - AT&T Comcast Corporation , November 18, 2002
                                    - Bank of America, N.A. , November 13, 2002
                                    - PayPal, Inc. , November 13, 2002
                                    - NOMOS Corporation , November 12, 2002
                                    - Intrawest Corporation , November 8, 2002
                                    - DataCard Corporation , October 15, 2002
                                    - Communicator Inc , September 20, 2002
                                    - Serono S.A. , September 12, 2002
                                    - Koninklijke Ahold N.V. , September 10, 2002
                                    - Channel Islands Stock Exchange , September 6, 2002
                                    - Allstate Life Insurance Company , August 23, 2002
                                    - ConocoPhillips , August 23, 2002
                                    - Medco Health Solutions, Inc. , August 13, 2002
                                    - Nationwide Financial Services, Inc. and Provident Mutual Life Insurance Company , August 9, 2002
                                    - Alliance Capital Management Holding L.P. et al. , August 1, 2002
                                    - Saipem SpA , July 29, 2002
                                    - Laclede Steel Company , July 25, 2002
                                    - Accredited Home Lenders, Inc. , July 26, 2002
                                    - Centre Solutions Limited , July 25, 2002
                                    - XL Capital Assurance, Inc. , July 23, 2002
                                    - Armstrong World Industries, Inc. , July 16, 2002
                                    - Pae Tec Corp. , July 16, 2002
                                    - Federal Home Loan Mortgage Corporation , July 12, 2002
                                    - Federal National Mortgage Association , July 12, 2002
                                    - Madison Dearborn Partners, LLC , July 9, 2002
                                    - SWX Swiss Exchange , July 3, 2002
                                    - Exxon Mobil Corp. , June 28, 2002
                                    - Opticon Medical Inc. , June 28, 2002
                                    - Grupo TMM, S.A. de C.V. , June 27, 2002
                                    - J.P. Morgan Chase & Co and other Affiliates , June 26, 2002
                                    - Tuition Account Investment PR , June 26, 2002
                                    - Cobalt Group Inc. , June 25, 2002
                                    - Weatherford International , June 25, 2002
                                    - Financement Quebec , June 24, 2002
                                    - Burnham Pacific Properties, Inc. , June 21, 2002
                                    - Ashanti Goldfields Company Limited , June 19, 2002
                                    - General Maritime Corp. , June 14, 2002
                                    - Xyratex PLC , May 29, 2002
                                    - Arch Wireless Inc. , May 24, 2002
                                    - Government of Jamaica , May 22, 2002
                                    - Intergraph Corp. , May 15, 2002
                                    - MWH Global Inc. , May 9, 2002
                                    - Marriott Residence Inn II Limited Partnership , May 8, 2002
                                    - Panatone Finvest Ltd , May 6, 2002
                                    - Gen Probe Inc/Chugai Pharmaceutical Co., Ltd. , April 30, 2002
                                    - Nabors Industries, Inc. , April 30, 2002
                                    - USG Corporation , April 23, 2002
                                    - Neogenesis Pharmaceuticals, Inc. , April 1, 2002
                                    - RWE Aktiengesellschaft , March 22, 2002
                                    - CGNU plc , March 19, 2002
                                    - Southern Cross , March 5, 2002
                                    - Nordstrom.com, LLC , February 28, 2002
                                    - RBC Centura Banks, Inc. , February 26, 2002
                                    - Marriott Residence Inn Limited Partnership , February 20, 2002
                                    - Deutsche Bank AG , February 14, 2002
                                    - InFlowGroup, Inc. , February 13, 2002
                                    - Cambridge Advantaged Properties II Limited Partnership , February 6, 2002
                                    - Republic of Italy , February 4, 2002
                                    - SI International, Inc. , February 4, 2002
                                    - Westfield America, Inc. , January 29, 2002
                                    - CanAccord Capital Corporation , January 18, 2002
                                    - Arclight Systems, LLC , January 17, 2002
                                    - Unisphere Networks, Inc. , January 15, 2002
                                    - Issuer Exchange Offers Conducted for Compensatory Purposes , March 21, 2001

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