Standard Instructions for Filing Forms under the Securities Act of 1933, Securities Exchange Act of 1934, and Energy Policy and Conservation Act of 1975
Regulation S-K
Item 511 -- Other Expenses of Issuance and Distribution
Furnish a reasonably itemized statement of all expenses in connection with the issuance
and distribution of the securities to be registered, other than underwriting discounts
and commissions. If any of the securities to be registered are to be offered for
the account of security holders, indicate the portion of such expenses to be borne
by such security holder.
Instruction to Item 511:
Insofar as practicable, registration fees, Federal taxes, States taxes and fees,
trustees' and transfer agents' fees, costs of printing and engraving, and legal,
accounting, and engineering fees shall be itemized separately. Include as a separate
item any premium paid by the registrant or any selling security holder on any policy
obtained in connection with the offering and sale of the securities being registered
which insures or indemnifies directors or officers against any liabilities they may
incur in connection with the registration, offering, or sale of such securities.
The information may be given as subject to future contingencies. If the amounts of
any items are not known, estimates, identified as such, shall be given.
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