# EDGAR Filing Document

**Accession Number:** 0001425205
**File Stem:** 0001104659-25-110496
**Filing Date:** 2025-11
**Character Count:** 19863
**Document Hash:** 80d0d813ea9c3b3222ecb33e3f5fde5b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-110496.hdr.sgml**: 20251112

**ACCESSION NUMBER**: 0001104659-25-110496

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20251112

**DATE AS OF CHANGE**: 20251112

**EFFECTIVENESS DATE**: 20251112

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IOVANCE BIOTHERAPEUTICS, INC.
- **CENTRAL INDEX KEY:** 0001425205
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 753254381
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-291475
- **FILM NUMBER:** 251474021

**BUSINESS ADDRESS:**
- **STREET 1:** 825 INDUSTRIAL ROAD
- **STREET 2:** 4TH FLOOR
- **CITY:** SAN CARLOS
- **STATE:** CA
- **ZIP:** 94070
- **BUSINESS PHONE:** 6502607120

**MAIL ADDRESS:**
- **STREET 1:** 825 INDUSTRIAL ROAD
- **STREET 2:** 4TH FLOOR
- **CITY:** SAN CARLOS
- **STATE:** CA
- **ZIP:** 94070

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Lion Biotechnologies, Inc.
- **DATE OF NAME CHANGE:** 20131015

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Genesis Biopharma, Inc
- **DATE OF NAME CHANGE:** 20100319

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FREIGHT MANAGEMENT CORP
- **DATE OF NAME CHANGE:** 20080128

**As filed with the Securities and Exchange Commission on November 12, 2025**

**Registration No. 333-**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**Under**

**The Securities Act of 1933**

**IOVANCE BIOTHERAPEUTICS, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **75-3254381** |
| (State or other jurisdiction | (IRS Employer Identification No.) |
| of incorporation or organization) |  |

---

**825 Industrial Road, Suite 100**

**San Carlos, California 94070**

(Address of registrant's principal executive offices, including zip code)

**Iovance Biotherapeutics, Inc. 2020 Employee Stock Purchase Plan**

(Full title of the Plan)

**Frederick G. Vogt, Ph.D., J.D.**

**Interim Chief Executive Officer, President, and General Counsel**

**Iovance Biotherapeutics, Inc.**

**825 Industrial Road, Suite 100**

**San Carlos, California 94070**

(Name and address of agent for service)

**(650) 260-7120**

(Telephone number, including area code, of agent for service)

**Copies to:**

**Emilio Ragosa**

DLA Piper LLP (US)

51 John F. Kennedy Parkway, Suite 120

Short Hills, New Jersey 07078

Telephone: (973) 520-2550

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ⌧ Accelerated filer ◻ <br> Non-accelerated filer ◻ Smaller reporting company ◻ <br> Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ◻

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

This Registration Statement relates to the registration of an additional 1,000,000 shares (the "Shares") of Iovance Biotherapeutics, Inc.'s (the "Registrant") common stock, $0.000041666 par value per share. The Shares are of the same class and relate to the same employee benefit plan, the 2020 Employee Stock Purchase Plan, which was amended on June 10, 2025 (in the form attached hereto as [Exhibit 99.1](http://www.sec.gov/Archives/edgar/data/1425205/000155837024011641/iova-20240630xex10d1.htm)) (the "ESPP"), as those registered pursuant to the Registrant's registration statement on Form S-8, previously filed with the U.S. Securities and Exchange Commission (the "Commission") on [June 19, 2020 (Registration No. 333-239317)](http://www.sec.gov/Archives/edgar/data/1425205/000110465920075292/tm2022895d2_s8.htm), [June 12, 2023 (Registration No. 333-272602)](http://www.sec.gov/Archives/edgar/data/1425205/000110465923070377/tm2318276d1_s8.htm), and [August 9, 2024 (Registration No. 333-281413)](http://www.sec.gov/Archives/edgar/data/1425205/000110465924087391/tm2419806d2_s8.htm). In accordance with General Instruction E of Form S-8, the contents of the Registrant's registration statements on Form S-8 filed with the Commission on [June 19, 2020 (Registration No. 333-239317)](http://www.sec.gov/Archives/edgar/data/1425205/000110465920075292/tm2022895d2_s8.htm), [June 12, 2023 (Registration No. 333-272602)](http://www.sec.gov/Archives/edgar/data/1425205/000110465923070377/tm2318276d1_s8.htm), and [August 9, 2024 (Registration No. 333-281413)](http://www.sec.gov/Archives/edgar/data/1425205/000110465924087391/tm2419806d2_s8.htm) are incorporated herein by reference (solely to the extent the contents of such registration statement relate to the ESPP), and the information required by Part II is omitted, except as supplemented by the information set forth below.

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit <br> No.** | **Description** |
| [4.1](http://www.sec.gov/Archives/edgar/data/1425205/000114420417030892/v468249_ex3-3.htm) | [Certificate of Incorporation of the Registrant (incorporated herein by reference to Exhibit 3.3 to the Registrant's Current Report on Form 8-K filed with the Commission on June 2, 2017).](http://www.sec.gov/Archives/edgar/data/1425205/000114420417030892/v468249_ex3-3.htm) |
| [4.2](http://www.sec.gov/Archives/edgar/data/1425205/000114420417034350/v469760_ex3-1.htm) | [Certificate of Amendment of Certificate of Incorporation of the Registrant (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Commission on June 27, 2017).](http://www.sec.gov/Archives/edgar/data/1425205/000114420417034350/v469760_ex3-1.htm) |
| [4.3](http://www.sec.gov/Archives/edgar/data/1425205/000114420419030502/tv523383_ex3-1.htm) | [Certificate of Amendment of Certificate of Incorporation of the Registrant (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Commission on June 11, 2019).](http://www.sec.gov/Archives/edgar/data/1425205/000114420419030502/tv523383_ex3-1.htm) |
| [4.4](http://www.sec.gov/Archives/edgar/data/1425205/000110465923079684/tm2320915d2_ex3-1.htm) | [Certificate of Amendment to the Certificate of Incorporation, as amended, of the Registrant (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Commission on July 10, 2023).](http://www.sec.gov/Archives/edgar/data/1425205/000110465923079684/tm2320915d2_ex3-1.htm) |
| [4.5](http://www.sec.gov/Archives/edgar/data/1425205/000110465924041200/tm2410183d1_ex3-1.htm) | [Fourth Amended and Restated Bylaws of the Registrant (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Commission on March 29, 2024).](http://www.sec.gov/Archives/edgar/data/1425205/000110465924041200/tm2410183d1_ex3-1.htm) |
| [4.6](http://www.sec.gov/Archives/edgar/data/1425205/000114420418014151/tv485173_ex4-2.htm) | [Specimen of Stock Certificate (incorporated herein by reference to Exhibit 4.2 to the Registrant's Annual Report on Form 10-K filed with the Commission on March 12, 2018).](http://www.sec.gov/Archives/edgar/data/1425205/000114420418014151/tv485173_ex4-2.htm) |
| [5.1](tm2522540d2_ex5-1.htm) | [Opinion of DLA Piper LLP (US) (filed herewith).](tm2522540d2_ex5-1.htm) |
| [23.1](tm2522540d2_ex23-1.htm) | [Consent of Independent Registered Public Accounting Firm (filed herewith).](tm2522540d2_ex23-1.htm) |
| [23.2](tm2522540d2_ex5-1.htm) | [Consent of DLA Piper LLP (US) (included in Exhibit 5.1).](tm2522540d2_ex5-1.htm) |
| [24](#poa) | [Power of Attorney (contained on the signature page hereto).](#poa) |
| [99.1](https://www.sec.gov/Archives/edgar/data/1425205/000155837025010807/iova-20250630xex10d1.htm) | [Iovance Biotherapeutics, Inc. 2020 Employee Stock Purchase Plan, as amended (incorporated herein by reference to Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q filed with the Commission on August 7, 2025).](https://www.sec.gov/Archives/edgar/data/1425205/000155837025010807/iova-20250630xex10d1.htm) |
| [107](tm2522540d2_ex-filingfees.htm) | [Filing Fee Table (filed herewith).](tm2522540d2_ex-filingfees.htm) |

---

**SIGNATURE**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement with respect to the Iovance Biotherapeutics, Inc. 2020 Employee Stock Purchase Plan, to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of San Carlos, State of California, on November 12, 2025.

---

| | |
|:---|:---|
| **Iovance Biotherapeutics, Inc.** | **Iovance Biotherapeutics, Inc.** |
| By: | /s/ Frederick G. Vogt |
| Name: | Frederick G. Vogt, Ph.D., J.D. |
| Title: | Interim CEO, President, and General Counsel |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each individual whose signature appears below constitutes and appoints Frederick G. Vogt and Corleen Roche, and each of them, his or her true and lawful attorneys-in-fact and agents with full power of substitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement, and to sign any registration statement for the same offering covered by this registration statement that is to be effective on filing pursuant to Rule 462(b) promulgated under the Securities Act of 1933 and all post-effective amendments thereto, and to file the same, with all exhibits thereto and all documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his or her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities on November 12, 2025.

---

| | |
|:---|:---|
| **Signature** | **Title** |
| /s/ Frederick G. Vogt, Ph.D., J.D. | Interim Chief Executive Officer, President, General Counsel, and Director |
| Frederick G. Vogt, Ph.D., J.D. | (Principal Executive Officer) |
| /s/ Corleen Roche | Chief Financial Officer |
| Corleen Roche | (Principal Financial Officer and Principal Accounting Officer) |
| /s/ Iain Dukes, D. Phil. | Director |
| Iain Dukes, D. Phil. |  |
| /s/ Athena Countouriotis, M.D. | Director |
| Athena Countouriotis, M.D. |  |
| /s/ Ryan Maynard | Director |
| Ryan Maynard |  |
| /s/ Wayne Rothbaum | Director |
| Wayne Rothbaum |  |
| /s/ Michael Weiser, M.D., Ph.D. | Director |
| Michael Weiser, M.D., Ph.D. |  |
| /s/ Wendy Yarno | Director |
| Wendy Yarno |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| |
|:---|
| DLA Piper LLP (US) |
| 51 John F. Kennedy Parkway, Suite 120 |
| Short Hills, New Jersey 07078 |
| www.dlapiper.com |
| T: 973-520-2550 |
| F: 973-520-2551 |
| Attorneys Responsible for Short Hills Office: |
| Emilio Ragosa |

---

November 12, 2025

Iovance Biotherapeutics, Inc.

825 Industrial Road, Suite 100

San Carlos, California 94070

**Re: Securities Being Registered under Registration Statement on Form S-8**

Ladies and Gentlemen:

We have acted as counsel to Iovance Biotherapeutics, Inc., a Delaware corporation (the "***Company***"), in connection with the preparation of a Registration Statement on Form S-8 (the "***Registration Statement***") pursuant to the Securities Act of 1933, as amended (the "***Securities Act***"). The Registration Statement relates to the registration of 1,000,000 shares (the "***Shares***") of common stock, $0.000041666 par value per share, of the Company, that may be issued pursuant to the Iovance Biotherapeutics, Inc. 2020 Employee Stock Purchase Plan (the "***ESPP***"), as referenced in the Registration Statement.

In connection with this opinion letter, we have examined the Registration Statement and originals, or copies certified or otherwise identified to our satisfaction, of the Certificate of Incorporation, as amended, and the Fourth Amended and Restated Bylaws of the Company and such other documents, records and other instruments as we have deemed appropriate for purposes of the opinion set forth herein.

We have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of the documents submitted to us as originals, the conformity with the originals of all documents submitted to us as certified, facsimile or photostatic copies and the authenticity of the originals of all documents submitted to us as copies.

Based upon the foregoing, we are of the opinion that the Shares have been duly authorized and, when and to the extent issued in accordance with the terms of the ESPP and any subscription agreement entered into under the ESPP, the Shares will be validly issued, fully paid and nonassessable.

The opinion expressed herein is limited to the Delaware General Corporation Law.

We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement. In giving such consent, we do not hereby admit that we are acting within the category of persons whose consent is required under Section 7 of the Securities Act or the rules or regulations of the U.S. Securities and Exchange Commission thereunder.

Very truly yours,

/s/ DLA Piper LLP (US)

**DLA Piper LLP (US)**

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Iovance Biotherapeutics, Inc. 2020 Employee Stock Purchase Plan of our reports dated February 27, 2025, with respect to the consolidated financial statements of Iovance Biotherapeutics, Inc. and the effectiveness of internal control over financial reporting of Iovance Biotherapeutics, Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2024, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

San Mateo, California

November 12, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **IOVANCE BIOTHERAPEUTICS, INC.**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common stock, par value $0.000041666 per share | Other | 1000000 | $1.82 | $1820000.00 | 0.0001381 | $251.34 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $1820000.00  |  | $251.34  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $251.34  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of the Registrant's common stock that becomes issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the number of the Registrant's outstanding shares of common stock. Represents 1,000,000 additional shares of common stock reserved for issuance under the Registrant's 2020 Employee Stock Purchase Plan, as amended. Estimated in accordance with Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of $1.82, the average of the high and low prices of the Registrant's common stock as reported on The Nasdaq Global Market on November 5, 2025.

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| | |
|:---|:---|
| | |
| **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | N/A |
| Fee Offset Sources | N/A |

---