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

Form of prospectus disclosing information facts events covered in both forms 424B1 424B3

Report of unscheduled material events or corporate event

EFFECT

Registration statement for face-amount certificate companies

CORRESP

CORRESP

Report of unscheduled material events or corporate event

UPLOAD

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