[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR228.511]

[Page 340]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 228--INTEGRATED DISCLOSURE SYSTEM FOR SMALL BUSINESS ISSUERS--Table of Contents
 
                        Subpart A--Regulation S-B
 
Sec. 228.511  (Item 511) Other Expenses of Issuance and Distribution.

    (a) Give an itemized statement of all expenses of the offering, 
other than underwriting discounts and commissions. If any of the 
securities are registered for sale by security holders, state how much 
of the expenses the security holders will pay.
    (1) The itemized list should generally include registration fees, 
federal taxes, state taxes and fees, trustees' and transfer agents' 
fees, costs of printing and engraving, legal, accounting, and 
engineering fees and any listing fees.
    (2) Include as a separate item any premium paid by the small 
business issuer or any selling security holder on any policy to insure 
or indemnify directors or officers against any liabilities they may 
incur in the registration, offering, or sale of these securities.
    (b) [Reserved]

Instruction to Item 511: 1. If the amounts of any items are not known, 
give estimates but identify them as such.