Rule 418

Supplemental Information

a. The Commission or its staff may, where it is deemed appropriate, request supplemental information concerning the registrant, the registration statement, the distribution of the securities, market activities and underwriters' activities. Such information includes, but is not limited to, the following items which the registrant should be prepared to furnish promptly upon request:

1.

i. Any reports or memoranda which have been prepared for external use by the registrant or a principal underwriter, as defined in Rule 405 in connection with the proposed offering;

ii. A statement as to the actual or proposed use and distribution of the reports or memoranda specified in paragraph (a)(1)(i) of this section, identifying each class of persons who have received or will receive such reports or memoranda and the number of copies distributed to each such class;

2. In the case of a registration statement relating to a business combination as defined in Rule 145(a), exchange offer, tender offer or similar transaction, any feasibility studies, management analyses, fairness opinions or similar reports prepared by or for any of the parties to the subject transaction in connection with such transaction;

3. Except in the case of a registrant eligible to use Form S-3 (§239.13 of this chapter), any engineering, management or similar reports or memoranda relating to broad aspects of the business, operations or products of the registrant, which have been prepared within the past twelve months for or by the registrant and any affiliate of the registrant or any principal underwriter, as defined in Rule 405 (§230.405), of the securities being registered except for:

i. Reports solely comprised of recommendations to buy, sell or hold the securities of the registrant, unless such recommendations have changed within the past six months; and

ii. Any information contained in documents already filed with the Commission.

4. Where there is a registration of an at-the-market-offering, as defined in Rule 100 of Regulation M, of more than 10 percent of the securities outstanding, where the offering includes securities owned by officers, directors or affiliates of the registrant and where there is no underwriting agreement, information (i) concerning contractual arrangements between selling security holders of a limited group or of several groups of related shareholders to comply with the anti-manipulation rules until the offering by all members of the group is completed and to inform the exchange, brokers and selling security holders when the distribution by the members of the group is over; or (ii) concerning the registrant's efforts to notify members of a large group of unrelated sellers of the applicable Commission rules and regulations;

5. Where the registrant recently has introduced a new product or has begun to do business in a new industry segment or has made public its intentions to introduce a new product or to do business in a new industry segment, and this action requires the investment of a material amount of the assets of the registrant or otherwise is material, copies of any studies prepared for the registrant by outside persons or any internal studies, documents, reports or memoranda the contents of which were material to the decision to develop the product or to do business in the new segment including, but not limited to, documents relating to financial requirements and engineering, competitive, environmental and other considerations, but excluding technical documents;

6. Where reserve estimates are referred to in a document, a copy of the full report of the engineer or other expert who estimated the reserves;

7. With respect to the extent of the distribution of a preliminary prospectus, information concerning, and,

i. The date of the preliminary prospectus distributed;

ii. The dates or approximate dates of distribution;

iii. The number of prospective underwriters and dealers to whom the preliminary prospectus was furnished;

iv. The number of prospectuses so distributed;

v. The number of prospectuses distributed to others, identifying them in general terms; and

vi. The steps taken by such underwriters and dealers to comply with the provisions of Rule 15c2-8 under the Securities Exchange Act of 1934; and

8. Any free writing prospectuses used in connection with the offering.

b. Supplemental information described in paragraph (a) of this section shall not be required to be filed with or deemed part of and included in the registration statement, unless otherwise required. The information shall be returned to the issuer upon request, provided that:

1. Such request is made at the time such information is furnished to the staff;

2. The return of such information is consistent with the protection of investors;

3. The return of such information is consistent with the provisions of the Freedom of Information Act; and

4. The information was not filed in electronic format.