The U.S. Securities and Exchange Commission (the "Commission") recently adopted rule amendments
mandating the electronic filing a Form D Notice of Exempt
Offering of Securities and making some changes to the
information required in the form. The amendments also
clarify when amendments to Form D must be filed and
provide some additional interpretive guidance with
respect to certain information required by the form,
including when the "first sale" in an offering is considered
to take place for Form D filing purposes.
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