Draft registration statement submitted by Emerging Growth Company under Securities Act Section 6(e) or by Foreign Private Issuer under Division of Corporation Finance policy

EFFECT

EFFECT

Registration statement for face-amount certificate companies

Amended Registration statement for face-amount certificate companies

Registration of up to an additional 20% of securities for any offering registered on an S-1

Simplified registration form

Securities offered to employees pursuant to employee benefit plans

Securities offered to employees pursuant to employee benefit plans

Securities offered to employees pursuant to employee benefit plans