Securities Act § 12(a)(2) provides rescission as a remedy

No-action letter exemptions from Regulation M

• Hughes Supply, Inc.  10.04.04
• Associated Grocers of Maine, Inc.  5.06.04
• ING Senior Income Fund  10.09.03

In re: John Milling 2003

• Lawyer helped effect an unregistered rescission offer
• SEC Rel. 33-8189

Rescission Offers

• PeopleSupport, Inc.  2005
• Google (2004)

• Final prospectus
• Initial registration amendment

• Computer Horizons Corp.  2004

Prospectus Risk factor Disclosure

• Arena Resources Inc.  2004
• WPT Enterprises, Inc.  2004
• Daystar Technologies, Inc.  2004
• Salesforce.com  2004
• Overstock.com, Inc.  2004

Securities Law Liability