Form S-3 - Registration Statement - 2014 Page 2

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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the
Exchange Act.
Large accelerated filer
Accelerated filer
Non-accelerated filer
(Do not check if a smaller reporting company)
Smaller reporting company
caLcULation oF regiStration Fee
Title of each
Proposed maximum
Proposed maximum
class of securities
Amount to be
offering price
aggregate offering
Amount of
to be registered
registered
per unit
price
registration fee
notes to the “calculation of registration Fee” table (“Fee table”):
1. Specific details relating to the fee calculation shall be furnished in notes to the Fee Table, including references to provisions of Rule
457 (§230.457 of this chapter) relied upon, if the basis of the calculation is not otherwise evident from the information presented in the
Fee Table.
2. If the filing fee is calculated pursuant to Rule 457(o) under the Securities Act, only the title of the class of securities to be registered,
the proposed maximum aggregate offering price for that class of securities, and the amount of registration fee need to appear in the
Fee Table. Where two or more classes of securities are being registered pursuant to General Instruction II.D., however, the Fee Table
need only specify the maximum aggregate offering price for all classes; the Fee Table need not specify by each class the proposed
maximum aggregate offering price (see General Instruction II.D.).
3. If the filing fee is calculated pursuant to Rule 457(r) under the Securities Act, the Fee Table must state that it registers an unspecified
amount of securities of each identified class of securities and must provide that the issuer is relying on Rule 456(b) and Rule 457(r). If
the Fee Table is amended in a post-effective amendment to the registration statement or in a prospectus filed in accordance with Rule
456(b)(1)(ii) (§230.456(b)(1)(ii) of this chapter) , the Fee Table must specify the aggregate offering price for all classes of securities in
the referenced offering or offerings and the applicable registration fee.
4. Any difference between the dollar amount of securities registered for such offerings and the dollar amount of securities sold may be
carried forward on a future registration statement pursuant to Rule 457 under the Securities Act.
generaL inStrUctionS
i. eligibility requirements for Use of Form S-3
This instruction sets forth registrant requirements and transaction requirements for the use of Form S-3. Any registrant which meets
the requirements of I.A. below (“Registrant Requirements”) may use this Form for the registration of securities under the Securities Act
of 1933 (“Securities Act”) which are offered in any transaction specified in I.B. below (“Transaction Requirement”) provided that the
requirement applicable to the specified transaction are met. With respect to majority-owned subsidiaries, see Instruction I.C. below. With
respect to well-known seasoned issuers and majority-owned subsidiaries of well-known seasoned issuers, see Instruction I.D. below.
a. registrant requirements. Registrants must meet the following conditions in order to use this Form S-3 for registration
under the Securities Act of securities offered in the transactions specified in I. B. below:
l.
The registrant is organized under the laws of the United States or any State or Territory or the District of Columbia and
has its principal business operations in the United States or its territories.
2.
The registrant has a class of securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934
(“Exchange Act”) or a class of equity securities registered pursuant to Section 12(g) of the Exchange Act or is required
to file reports pursuant to Section 15(d) of the Exchange Act.
3.
The registrant:
(a) has been subject to the requirements of Section 12 or 15(d) of the Exchange Act and has filed all the material
2

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