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hardship exemption from electronic filing (see Item 201 et seq. |
of Regulation S-T (17 CFR 232.201 et seq.), three complete |
copies of the report, including any financial statements, exhibits or |
other papers or documents filed as a part thereof, and |
five additional copies which need not include exhibits must be |
filed with the Commission. At least one complete copy of |
the report, including any financial statements, exhibits or other papers |
or documents filed as a part thereof, must be filed |
with each exchange on which any class of securities of |
the registrant is registered. At least one complete copy of |
the report filed with the Commission and one such copy |
filed with each exchange must be manually signed on the |
registrant鈥檚 behalf by a duly authorized officer of the registrant |
and by the principal financial or chief accounting officer of |
the registrant. (See Rule 12b-11(d) (17 CFR 240.12b-11(d).) Copies not |
manually signed must bear typed or printed signatures. In the |
case where the principal executive officer, principal financial officer or |
chief accounting officer is also duly authorized to sign on |
behalf of the registrant, one signature is acceptable provided that |
the registrant clearly indicates the dual responsibilities of the signatory. |
H. Omission of Information by Certain Wholly-Owned Subsidiaries. If on |
the date of the filing of its report on Form |
10-Q, the registrant meets the conditions specified in paragraph (1) |
below, then such registrant may omit the information called for |
in the items specified in paragraph (2) below. 1. Conditions |
for availability of the relief specified in paragraph (2) below: |
a. All of the registrant鈥檚 equity securities are owned, either |
directly or indirectly, by a single person which is a |
reporting company under the Act and which has filed all |
the material required to be filed pursuant to Section 13, |
14 or 15(d) thereof, as applicable; b. During the preceding |
thirty-six calendar months and any subsequent period of days, there |
has not been any material default in the payment of |
principal, interest, a sinking or purchase fund installment, or any |
other material default not cured within thirty days, with respect |
to any indebtedness of the registrant or its subsidiaries, and |
there has not been any material default in the payment |
of rentals under material long-term leases; and c. There is |
prominently set forth, on the cover page of the Form |
10-Q, a statement that the registrant meets the conditions set |
forth in General Instruction H(1)(a) and (b) of Form 10-Q |
and is therefore filing this Form with the reduced disclosure |
format. 2. Registrants meeting the conditions specified in paragraph (1) |
above are entitled to the following relief: a. Such registrants |
may omit the information called for by Item 2 of |
Part I, Management鈥檚 Discussion and Analysis of Financial Condition and |
Results of Operations, provided that the registrant includes in the |
Form 10-Q a management鈥檚 narrative analysis of the results of |
operations explaining the reasons for material changes in the amount |
of revenue and expense items between the most recent fiscal |