cepting voting trust certificates, certificates of deposit, and certificates of interest or shares in unincorporated investment trusts of the fixed or restricted management type not having a board of directors or a board of persons performing similar functions, but having a depositor or sponsor) sold or modified in the course of reorganization.

Reference should be had to form E-1 itself for a full statement of the rules governing its use.

In the case of any guaranty of, or assumption of liability on securities heretofore registered on form D-2, registration of such guaranty or assumption of liability may, at the option of the issuer be effected on form D-2 or form E-1.

NOTE.-Attention is called to the rules as to the use of form Awhich permit the use of that form in certain instances for securitie in reorganization.

Form F-1. For voting trust certificates.-This form is to be used to register voting trust certificates issued in the course of reorganiza tion or otherwise.

Form G-1. For fractional undivided gas and oil royalty in terests.-Form G-1 is to be used to register fractional undivided pro ducing oil and gas royalty interests.

The term "producing royalty interest" means any royalty interes in a tract of land from which oil and gas was being produced i commercial quantities within 7 days prior to the filing of the regis tration statement and from which the production of oil or gas ha not permanently ceased, to the knowledge of the issuer, on the dat on which the statement became effective.

Form G-2. For fractional undivided nonproducing gas and o royalty interests.-Form G-2 is to be used to register fraction: undivided nonproducing oil and gas royalty interests.

The term "nonproducing royalty interest" means any royalt interest not included in the definition of " producing royalty inter est" above.

NOTE.-Form A-1 should be used for overriding royalties an working interests, as distinct from landowners' royalties for whic forms G-1 and G-2 are appropriate. In the care of overriding ros alties or working interests, however, the information specified a form G-1 or G-2 should be added to the statement on form A-1 1 way of supplemental material.

Form 1-G. For confidential statement of sale of oil or gas inte est. This form is to be used for confidential statements of sales oil or gas interests.

INFORMATION AND DOCUMENTS REQUIRED IN THE CASE OF CERTAIN SECURITIES EXEMPTED UNDER SECTION 3 (B) OF THE SECURITIES ACT

Certain issues of securities having an aggregate offering price to the public not exceeding $100,000 are exempted from the registration provisions of the act by regulations of the Commission pursuant to section 3 (b) of the act upon compliance with certain conditions provided in the regulations. The pertinent regulations are as follows:

Release No. 182.-Exemption of certain types of issues other than those specified below.

1 Release No. 218.-Exemption of issues of securities issued to depositors, creditors, or stockholders pursuant to a plan of reorganization under the Bank Conservation Act of 1933.

NOTE. The particular conditions to be complied with for exempon under Releases Nos. 182 and 218 are set out in Compilation of Regulations, under the Securities Act of 1933, as amended, available request without charge.

Release No. 355 (Class C), as amended by Release No. 373 (Class -Exemption of issues of fractional undivided oil and gas in

terests.

Release No. 390 (Class C).-Exemption of fractional undivided mineral rights other than oil or gas interests.

GUIDE TO FORMS ADOPTED UNDER THE SECURITIES EXCHANGE ACT OF 19342

A. FOR REGISTRATION OF SECURITIES

Form 2. For temporary registration of securities by the issuer.— This form is to be used by the issuer to apply for temporary registraon of securities which were listed on an exchange at the time the registration of the exchange as a national securities exchange became fective.

Form 7-Where the form for permanent registration of any other particular class of security has not yet been authorized, and for a eriod of 90 days after the filing of applications on such form is authorized, a provisional application for registration of a security f such class may be filed on form 7 pursuant to rule JB2. (Rule B2 sets forth the requirements of an application filed on form 7.)

This guide is designed to aid in the selections of appropriate forms and is revised time to time as circumstances require. Copies of the forms herein referred to will furnished without charge upon request.

30662-355

Form 8. For amendments to applications for registration. This form shall be used for amendments to applications for registration of securities pursuant to section 12 (b) or (c) of the Securities Exchange Act of 1934.

Form 8A. For securities issued in exchange for registered securities. This form may be used for applications filed on and after October 24, 1935, for the registration of securities, for which the filing of applications for registration of forms 10, 11, 13, 15, or 17 is authorized, issued exclusively in exchange for securities of the registrant registered, pursuant to an application on one of said forms, on the exchange on which registration is applied for on this form. Securities resulting from a modification of other securities shall be deemed to have been issued in exchange for such other securities.

Form 10. For corporations.-This form shall be used for applications for the permanent registration of securities of corporations, filed on and after February 13, 1935, except the following: Securities of companies making annual reports under section 20 of the Interstate Commerce Act, as amended, or under section 219 of the Communications Act of 1934; certificates of deposit; American certificates against foreign issues, either government or corporate; securities of insurance companies, other than companies engaged primarily in the title insurance business; securities of banks and bank holding companies; securities of investment trusts; securities issued by any corporation organized under the laws of any foreign country other than a North American country or Cuba; bonds issued by any corporation organized under the laws of a North American country or Cuba, which are guaranteed by any foreign government; securities issued by any corporation, foreign or domestic, which is directly or indirectly owned or controlled by any foreign government; securities of corporations in process of reorganization pursuant to section 77 or 77B of the Bankruptcy Act; securities of corporations in bankruptcy or receivership; securities of a corporation which, at or immediately prior to the revesting of title hereinafter mentioned, shall have been in bankruptcy or in the process of reorganization pursuant to section 77 or 77B of the Bankruptcy Act, if a trustee or trustees shall have been appointed in such proceedings, and if, within 6 months prior to the filing of the application, title to all or substantially all of the assets of such corporation shall have been revested in such corporation; securities of a corporation which, at the date of entry of the order hereinafter mentioned, shall have been in the process of reorganization pursuant to said section 77 or 77B, if no trustee shall have been appointed in such proceedings, and if, within 6 months prior to the filing of the application, a plan pursuant to which such corporation is to retain all or substantially all of its

sets has been confirmed by order pursuant to said section 77 or ially confirmed by order pursuant to said section 77B; securities of a corporation which, at or immediately prior to revesting of posession hereinafter mentioned, shall have been in receivership, if, ithin 6 months prior to the filing of the application, possession of or substantially all of the assets of such corporation shall have en revested in such corporation; and securities of a corporation ganized for the purpose of acquiring all or substantially all of the sets of another issuer, and which, within 6 months prior to the ng of the application, acquired such assets. Any foreign issuer hich by this paragraph is to file on form 10 as to any class of rities other than bonds may also file on such form for such bonds; any issuer of bonds which is organized under the laws of any reign country may at its option file on form 10 until 90 days after proper form applicable to such foreign issuer shall have been blished.

Form 11. For unincorporated issuers.-This form shall be used for plications filed on or after March 30, 1934, for the permanent gistration of securities of unincorporated issuers, except the foling: Securities of companies making annual reports under section of the Interstate Commerce Act, as amended, or under section. of the Communications Act of 1934; certificates of deposit, vottrusts certificates; American certificates against foreign issues, ther government or private; securities of insurance companies; rities of banks and bank holding companies; securities of investent trusts; securities issued by a national of a foreign country her than a North American country or Cuba; bonds issued by a rational of a North American country or Cuba, which are guaranby any foreign government; securities of any issuer, foreign or estic, which is directly or indirectly owned or controlled by any reign government; securities of an issuer in process of reorganizapursuant to section 77 or 77B of the Bankruptcy Act; securities an issuer in bankruptcy or receivership; securities of an issuer *ich, at or immediately prior to the revesting of title hereinafter tioned, shall have been in bankruptcy or in the process of reorization pursuant to section 77 or 77B of the Bankruptcy Act, a trustee or trustees shall have been appointed in such proceedings, if, within 6 months prior to the filing of the application, title. all or substantially all of the assets of such issuer shall have been sted in such issuer; securities of an issuer which, at the date of of the order hereinafter mentioned, shall have been in the reorganization pursuant to said section 77 or 77B, if no See shall have been appointed in such proceedings, and if, within onths prior to the filing of the application, a plan pursuant to

of

which such issuer is to retain all or substantially all of its assets ha been confirmed by order pursuant to said section 77 or finally con firmed by order pursuant to said section 77B; securities of an is suer which, at or immediately prior to the revesting of possession hereinafter mentioned, shall have been in receivership, if, within months prior to the filing of the application, possession of all or substantially all of the assets of such issuer shall have been revested in such issuer; and securities of an issuer organized for the purpose of acquiring all or substantially all of the assets of another issuer, and which, within 6 months prior to the filing of the application. acquired such assets.

Form 12. For companies making annual reports under section 20 of the Interstate Commerce Act, as amended, or under section 219 of the Communications Act of 1934, except such companies in receivership or in process of reorganization pursuant to section 77 of the Bankruptcy Act.-This form shall be used for applications filed on or after April 10, 1935, for the permanent registration of securities of companies making annual reports under section 20 of the Interstate Commerce Act, as amended, or under section 219 of the Communications Act of 1934, except such companies in receivership or in process of reorganization pursuant to section 77 of the Bankruptcy Act.

Form 12-A. For companies in receivership or bankruptcy and making annual reports under section 20 of the Interstate Commerce Act, as amended, or under section 219 of the Communications Act of 1934. This form shall be used for applications filed on or after June 17, 1935, for the permanent registration of securities of companies making annual reports under section 20 of the Interstate Commerce Act, as amended, or under section 219 of the Communications Act of 1934, and in receivership or in bankruptcy (including proceedings under sec. 77 or 77B of the Bankruptcy Act).

Form 13. For insurance companies other than life- and title-insurance companies.-This form shall be used for applications filed on or after May 7, 1935, for permanet registration of securities of corporations engaged, directly or through subsidiaries, primarily in the insurance business, except corporations engaged primarily in the lifeor title-insurance business. This form shall not be used by corporations engaged primarily in the business of guaranteeing mortgages or mortgage participation certificates.

Pending the authorization of a form for registration of securities of corporations engaged primarily in the life-insurance business, and for a period of 30 days after the filing of applications on such form is authorized, such corporations may file application on form 13 for insurance companies other than life- and title-insurance companies.