Financials

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

Securities offered to employees pursuant to employee benefit plans

Statement of changes in beneficial ownership of securities

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

EFFECT

Registration statement for face-amount certificate companies

Report of unscheduled material events or corporate event

CORRESP

CORRESP

Initial filing by director officer or owner of more than ten percent