# EDGAR Filing Document

**Accession Number:** 0001991792
**File Stem:** 0001193125-26-079539
**Filing Date:** 2026-2
**Character Count:** 21776
**Document Hash:** a8d5da4ed882254fe137ea63bec57a98
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-079539.hdr.sgml**: 20260227

**ACCESSION NUMBER**: 0001193125-26-079539

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260227

**DATE AS OF CHANGE**: 20260227

**EFFECTIVENESS DATE**: 20260227

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CG Oncology, Inc.
- **CENTRAL INDEX KEY:** 0001991792
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 371611499
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293839
- **FILM NUMBER:** 26693076

**BUSINESS ADDRESS:**
- **STREET 1:** 400 SPECTRUM CENTER DRIVE
- **STREET 2:** SUITE 2040
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618
- **BUSINESS PHONE:** (949) 419-6203

**MAIL ADDRESS:**
- **STREET 1:** 400 SPECTRUM CENTER DRIVE
- **STREET 2:** SUITE 2040
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618

---

| |
|:---|
| **As filed with the Securities and Exchange Commission on February 27, 2026** |
| **Registration No. 333-** |

---

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

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**FORM S-8** 

**REGISTRATION STATEMENT** 

***UNDER*** 

***THE SECURITIES ACT OF 1933*** 

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**CG ONCOLOGY, INC.** 

**(Exact name of registrant as specified in its charter)** 

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| | |
|:---|:---|
| **Delaware** | **37-1611499** |
| **(State or Other Jurisdiction of**<br>**Incorporation or Organization)** | **(I.R.S. Employer**<br>**Identification No.)** |

---

**400 Spectrum Center Drive, Suite 2040** 

**Irvine, CA 92618** 

**(949) 409-3700** 

**(Address of Principal Executive Offices)** 

**2024 Incentive Award Plan** 

**2024 Employee Stock Purchase Plan** 

**(Full Title of the Plans)** 

**Arthur Kuan** 

**Chief Executive Officer** 

**400 Spectrum Center Drive, Suite 2040** 

**Irvine, CA 92618** 

**(949) 409-3700** 

**(Name, Address and Telephone Number, Including Area Code, of Agent for Service)** 

***Copies to:*** 

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| | |
|:---|:---|
| &nbsp;&nbsp;**Divakar Gupta**<br>**Charles S. Kim** <br>**Cooley LLP**<br>**55 Hudson Yards**<br>**New York, NY 10001**<br>**(212) 479-6000** | &nbsp;&nbsp;**Joshua F. Patterson**<br>**General Counsel &**<br>**Chief Compliance Officer**<br>**400 Spectrum Center Drive,**<br>**Suite 2040**<br>**Irvine, CA 92618**<br>**(949) 409-3700** |

---

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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.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | 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. ☐

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**explanatory note**

This Registration Statement on Form S-8 (this "Registration Statement") is being filed by CG Oncology, Inc. (the "Registrant") for the purpose of registering (i) 3,227,565 additional shares of the Registrant's common stock, par value $0.0001 ("Common Stock"), that were automatically added to the shares authorized for issuance under the Registrant's 2024 Incentive Award Plan (the "2024 Plan"), effective January 1, 2026, pursuant to the 2024 Plan's "evergreen" provision and (ii) 806,891 additional shares of the Registrant's Common Stock that were automatically added to the shares authorized for issuance under the Registrant's 2024 Employee Stock Purchase Plan (the "2024 ESPP"), effective January 1, 2026, pursuant to the 2024 ESPP's "evergreen" provision.

In accordance with the instructional note to Part I of Form S-8 as promulgated by the Securities and Exchange Commission (the "Commission"), the information specified by Part I of the Form S-8 has been omitted from this Registration Statement.

The Registrant previously registered shares of Common Stock for issuance under the 2024 Plan and 2024 ESPP pursuant to a Registration Statement on [<u>Form S-8</u>](https://www.sec.gov/Archives/edgar/data/0001991792/000119312524016881/d746958ds8.htm)(File No. 333-276729) filed with the Commission on January 26, 2024 (the "Prior Registration Statement"). In accordance with General Instruction E to Form S-8, the contents of the Prior Registration Statement are hereby incorporated by reference, except that the provisions contained in Part II of such Prior Registration Statement are modified or supplemented, as the case may be, as set forth in this Registration Statement.

**PART II <br>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

## Item 3. Incorporation of Documents by Reference.
The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed by the Registrant with the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)The Registrant's Annual Report on Form 10-K for the year ended December 31, 2025, filed with the Commission on [<u>February 27, 2026</u>](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001991792/000119312526079498/ck0001991792-20251231.htm) (the "2025 Annual Report");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)The description of the Registrant's Common Stock set forth in the Registrant's registration statement on Form [<u>8-A12B</u>](https://www.sec.gov/Archives/edgar/data/0001991792/000119312524012233/d114411d8a12b.htm)(File No. 001-41925), filed by the Registrant with the Commission under Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), on January 22, 2024, as updated by [<u>Exhibit 4.3</u>](https://www.sec.gov/Archives/edgar/data/1991792/000095017024036143/ck0001991792-ex4_3.htm) of the Registrant's Annual Report on Form 10-K for the year ended December 31, 2023, filed with the Commission on [<u>March 26, 2024</u>](https://www.sec.gov/Archives/edgar/data/1991792/000095017024036143/cgon_10k_2023_1231.htm), including any amendments or reports filed for the purpose of updating such description.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)The Registrant's Current Reports on Form 8-K (other than information furnished rather than filed) filed with the Commission on [<u>January 9, 2026</u>](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001991792/000119312526008329/ck0001991792-20260109.htm) and [<u>January 13, 2026</u>](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001991792/000119312526011855/d907258d8k.htm).

All documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents; provided, however, that documents or portions thereof that are furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference into this Registration Statement unless specifically stated to the contrary. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.

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## Item 8. Exhibits.

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Exhibit** | |  |  |  |  |
| **Number** | <br>**Exhibit Description** | **Form** | **Exhibit** | **Filing Date** | **Filed Herewith** |
| 4.1 | [<u>Amended and Restated Certificate of Incorporation</u>](https://www.sec.gov/Archives/edgar/data/1991792/000119312524009621/d551455dex33.htm) | S-1/A | 3.3 | 1/18/2024 |  |
| 4.2 | [<u>Amended and Restated Bylaws</u>](https://www.sec.gov/Archives/edgar/data/1991792/000119312524000766/d551455dex34.htm) | S-1/A | 3.4 | 1/2/2024 |  |
| 4.3 | [<u>Specimen Stock Certificate Evidencing the Shares of Common Stock</u>](https://www.sec.gov/Archives/edgar/data/1991792/000119312524009621/d551455dex41.htm) | S-1/A | 4.1 | 1/18/2024 |  |
| 5.1 | [<u>Opinion of Cooley LLP</u>](ck0001991792-ex5_1.htm) |  |  |  | X |
| 23.1 | [<u>Consent of Independent Registered Public Accounting Firm Power of Attorney</u>](ck0001991792-ex23_1.htm) |  |  |  | X |
| 23.2 | [<u>Consent of Cooley LLP (included in Exhibit 5.1)</u>](ck0001991792-ex5_1.htm) |  |  |  | X |
| 24.1 | [<u>Power of Attorney (see signature page)</u>](#power_of_attorney) |  |  |  | X |
| 99.1 | [<u>CG Oncology, Inc. 2024 Incentive Award Plan and form of stock option agreement and form of restricted stock unit agreement thereunder</u>](https://www.sec.gov/Archives/edgar/data/1991792/000119312524016881/d746958dex103.htm) | S-8 | 10.3 | 1/26/2024 |  |
| 99.2 | [<u>Form of Performance Based Restricted Stock Unit Agreement (2024 Incentive Award Plan)</u>](https://www.sec.gov/Archives/edgar/data/0001991792/000119312525283000/ck0001991792-ex10_1.htm) | 10-Q | 10.1 | 11/14/2025 |  |
| 99.3 | [<u>CG Oncology, Inc. 2024 Employee Stock Purchase Plan</u>](https://www.sec.gov/Archives/edgar/data/1991792/000119312524016881/d746958dex104.htm) | S-8 | 10.4 | 1/26/2024 |  |
| 107 | [<u>Filing Fee Table</u>](ck0001991792_exfilingfees.htm) |  |  |  | X |

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act, 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 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Irvine, State of California, on February 27, 2026.

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| | |
|:---|:---|
| **CG ONCOLOGY, INC.**  | **CG ONCOLOGY, INC.**  |
| By: | /s/ Arthur Kuan |
|  | **Arthur Kuan** |
|  | Chairman and Chief Executive Officer |

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**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Arthur Kuan and Jim DeTore, and each of them, as true and lawful attorneys-in-fact and agents, with full powers of substitution and resubstitution, for them and in their name, place and stead, in any and all capacities, to sign any and all amendments to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and generally to do all such things in their names and behalf in their capacities as officers and directors to enable CG Oncology, Inc. to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the 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 connection therewith, as fully to all intents and purposes as he or she might or could do in person, ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his or her substitutes or substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.

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| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Arthur Kuan | Chairman and Chief Executive Officer<br>(principal executive officer) | February 27, 2026 |
| **Arthur Kuan** | Chairman and Chief Executive Officer<br>(principal executive officer) | February 27, 2026 |
| /s/ Jim DeTore | Interim Principal Financial and Accounting Officer | February 27, 2026 |
| **Jim DeTore** | Interim Principal Financial and Accounting Officer | February 27, 2026 |
| /s/ Susan Graf | Director | February 27, 2026 |
| **Susan Graf** | Director | February 27, 2026 |
| /s/ Brian Liu, M.D. | Director | February 27, 2026 |
| **Brian Liu, M.D.** | Director | February 27, 2026 |
| /s/ James J. Mulé, Ph.D. | Director | February 27, 2026 |
| **James J. Mulé, IPh.D.** | Director | February 27, 2026 |
| /s/ Leonard Post, Ph.D. | Director | February 27, 2026 |
| **Leonard Post, Ph.D.** | Director | February 27, 2026 |
| /s/ Christina Rossi | Director | February 27, 2026 |
| **Christina Rossi** | Director | February 27, 2026 |
| /s/ Victor Tong, Jr. | Director | February 27, 2026 |
| **Victor Tong, Jr.** | Director | February 27, 2026 |

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## Exhibit 5.1

![img234575362_0.jpg](img234575362_0.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;Divakar Gupta&nbsp;&nbsp;&nbsp;&nbsp;T: +1 212 479 6474dgupta@cooley.com

**Exhibit 5.1**

February 27, 2026

CG Oncology, Inc.

400 Spectrum Center Drive, Suite 1040

Irvine, CA 92618

Ladies and Gentlemen:

We have acted as counsel to CG Oncology, Inc., a Delaware corporation (the "***Company***"), in connection with the filing by the Company of a registration statement on Form S-8 (the "Registration Statement") with the Securities and Exchange Commission (the "Commission") covering the offering of (i) 3,227,565 shares (the "***Shares***") of the Company's common stock, par value $0.0001 per share ("***Common Stock***") issuable pursuant to the Company's 2024 Incentive Award Plan (the "***Incentive Plan***") and (ii) 806,891 shares of Common Stock issuable pursuant to the Company's 2024 Employee Stock Purchase Plan (the "***ESPP***" and together with the Incentive Plan, the "***Plans***").

In connection with this opinion, we have examined and relied upon (a) the Registration Statement and related prospectuses, (b) the Company's certificate of incorporation and bylaws, each as currently in effect, (c) the Plans and (d) such other records, documents, opinions, certificates, memoranda and instruments as in our judgment are necessary or appropriate to enable us to render the opinion expressed below. We have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to originals of all documents submitted to us as copies, the accuracy, completeness and authenticity of certificates of public officials and the due authorization, execution and delivery of all documents by all persons other than the Company. As to certain factual matters, we have relied upon a certificate of an officer of the Company and have not independently verified such matters.

Our opinion is expressed only with respect to the General Corporation Law of the State of Delaware. We express no opinion to the extent that any other laws are applicable to the subject matter hereof and express no opinion and provide no assurance as to compliance with any federal or state securities law, rule or regulation.

On the basis of the foregoing, and in reliance thereon, we are of the opinion that the Shares, when sold and issued in accordance with the Plans, the Registration Statement and the related prospectuses, will be validly issued, fully paid, and nonassessable (except as to Shares issued pursuant to deferred payment arrangements, which will be fully paid and nonassessable when such deferred payments are made in full).

This opinion is limited to the matters expressly set forth in this letter, and no opinion should be implied, or may be inferred, beyond the matters expressly stated. This opinion speaks only as to law and facts in effect or existing as of the date hereof, and we have no obligation or responsibility to update or supplement this opinion to reflect any facts or circumstances that may hereafter come to our attention or any changes in law that may hereafter occur.

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&nbsp;&nbsp;February 27, 2026<br>Page 2<br>

We consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Commission thereunder.

Cooley LLP

By: <u>/s/ Divakar Gupta</u> 

Divakar Gupta

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## 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 2024 Incentive Award Plan and the 2024 Employee Stock Purchase Plan of CG Oncology, Inc. of our reports dated February 27, 2026, with respect to the consolidated financial statements of CG Oncology, Inc. and the effectiveness of internal control over financial reporting of CG Oncology, Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

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| |
|:---|
| /s/ Ernst & Young LLP |
| Irvine, California |
| February 27, 2026 |

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## Ex-Filing

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

**Exhibit 107** 

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| |
|:---|
| **Calculation of** Filing Fee **Tables** |
| S-8  |
| CG Oncology, Inc.  |
| **Table 1: Newly Registered Securities** |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Security Type | **Security Class Title**  | **Fee Calculation Rule** | **Amount Registered** | **Proposed Maximum Offering Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| 1  | Equity | 2024 Incentive Award Plan, Common Stock, $0.0001 par value per share  | Other | 3227565 | $56.63 | $182777005.95 | 0.0001381 | $25241.50 |
| 2  | Equity | 2024 Employee Stock Purchase Plan, Common Stock, $0.0001 par value per share | Other | 806891  | $48.14 | $38843732.74 | 0.0001381 | $5364.32 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $221620738.69 |  | $30605.82 |
| 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:  |  |  |  | $30605.82 |
| **Offering Note** | **Offering Note** |  |  |  |  |  |  |  |

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|:---|
| 1<br>|
| 2<br>Pursuant to Rule 416(a) under the Securities Act, this registration statement shall also cover additional shares of Common Stock of the Registrant that become issuable under the Registrant's 2024 Employee Stock Purchase Plan (the "2024 ESPP") by reason of any stock dividend, stock split, recapitalization or other similar transaction. The amount registered represents 806,891 shares of Common Stock that were automatically added to the shares authorized for issuance under the 2024 ESPP on January 1, 2026 pursuant to an "evergreen" provision contained in the 2024 ESPP. Pursuant to such provision, on January 1<sup>st</sup> of each year beginning on January 1, 2025 through (and including) January 1, 2034, the number of shares available for issuance under the 2024 ESPP shall be increased by the number equal to the lesser of (A) 1% of the total number of shares of Common Stock outstanding on December 31 of the immediately preceding calendar year and (B) such smaller number of shares of Common Stock as is determined by the Compensation Committee. The proposed maximum offering price per unit and maximum aggregate offering price are estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and Rule 457(h) of the Securities Act using the average of the high and low prices of the Registrant's Common Stock as reported on the Nasdaq Global Select Market on February 20, 2026, multiplied by 85%, which is the percentage of the price per share applicable to purchases under the 2024 ESPP.<br>|

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| | |
|:---|:---|
| **Table 2: Fee Offset Claims and Sources** | **☑Not Applicable** |

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| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Registrant or Filer Name**  | **Form or Filing Type**  | **File Number**  | **Initial Filing Date**  | **Filing Date**  | **Fee Offset Claimed**  | **Security Type Associated with Fee Offset Claimed**  | **Security Title Associated with Fee Offset Claimed**  | **Unsold Securities Associated with Fee Offset Claimed**  | **Unsold Aggregate Offering Amount Associated with Fee Offset Claimed**  | **Fee Paid with Fee Offset Source**  |
| **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  |
| Fee Offset Sources  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  | N/A  |

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