Form 1-Sa - United Stated Securities Exchange Commission (Page 2 of 4) in pdf

(3) In addition to the information expressly required to be included in this Form, there shall be added such

further material information, if any, as may be necessary to make the required statements, in light of the circum-

stances under which they are made, not misleading.

C. Signature and Filing of Report.

(1) The report must be ﬁled with the Commission in electronic format by means of the Commission’s Electronic

Data Gathering, Analysis and Retrieval System (“EDGAR”) in accordance with the EDGAR rules set forth in

Regulation S-T (17 CFR Part 232).

(2) The report must be signed by the issuer, its principal executive ofﬁ cer, principal ﬁ nancial ofﬁcer and princi-

pal accounting ofﬁcer. If a signature is by a person on behalf of any other person, evidence of authority to sign

must be ﬁled with the report, except where an executive ofﬁcer signs on behalf of the issuer.

(3) The report must be signed using a typed signature. Each signatory to the ﬁling must also manually sign

a signature page or other document authenticating, acknowledging or otherwise adopting his or her signature

that appears in the ﬁling. Such document must be executed before or at the time the ﬁling is made and must be

retained by the issuer for a period of ﬁve years. Upon request, the issuer must furnish to the Commission or its

staff a copy of any or all documents retained pursuant to this paragraph.

D. Incorporation by Reference and Cross-Referencing.

(1) An issuer may incorporate by reference to other documents previously submitted or ﬁled on EDGAR.

Cross-referencing within the report is also encouraged to avoid repetition of information. For example, you

may respond to an item of this Form by providing a cross-reference to the location of the information in the

ﬁnancial statements, instead of repeating such information. Descriptions of where the information incorporated

by reference or cross-referenced can be found must be speciﬁc and must clearly identify the relevant document

and portion thereof where such information can be found. For exhibits incorporated by reference, this descrip-

tion must be noted in the exhibits index for each relevant exhibit. All such descriptions of where information

incorporated by reference can be found must be accompanied by a separate hyperlink to the incorporated docu-

ment on EDGAR. A hyperlink need not remain active after the ﬁling of the report, except that amendments to

the report must update any hyperlinks referred to in the amendment that are inactive.

(2) Reference may not be made to any document if the portion of such document containing the pertinent infor-

mation includes an incorporation by reference to another document. Incorporation by reference to documents

not available on EDGAR is not permitted. Information shall not be incorporated by reference or cross-refer-

enced in any case where such incorporation would render the statement or report incomplete, unclear, or confus-

ing. Incorporating information into the ﬁnancial statements from elsewhere is not permitted.

(3) If any substantive modiﬁcation has occurred in the text of any document incorporated by reference since

such document was ﬁled, the issuer must ﬁle with the reference a statement containing the text and date of such

modiﬁcation.

INFORMATION TO BE INCLUDED IN REPORT

Item 1.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

Set forth the information required by Item 9(a), (b), and (d) of Form 1-A for the interim period for which ﬁnan-

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Form 1-Sa - United Stated Securities Exchange Commission Page 2