Fee Payment Instructions, Prior to October 1, 2012

United States Securities and Exchange Commission

NOTICE: NEW SEC Financial Agent!

The U.S. Department of Treasury’s Financial Management Service has designated U.S. Bank of St. Louis, Missouri as the new Financial Agent for General Lockbox Services for the SEC. US Bank will take over this responsibility from Mellon Bank on February 4, 2008. All fee payments (wires and checks) must be submitted to US Bank on and after this date. No payments should be submitted to Mellon Bank after February 1, 2008.

Introduction

All companies that sell their securities to investors in United States markets are required to file certain information about their finances, ownership, and management with the SEC on a periodic basis. Other companies, such as mutual funds, and certain individuals who own securities are required to file reports with the SEC as well. There is a fee involved in many of these filings; the information that follows is designed for filers who anticipate submitting fee payments via wire transfer. The language is fairly technical.

• The tags used for wire transfer are numeric (e.g., 2000, 3000, and 4320). The FEDWIRE guide, which follows, provides explanations for each required numeric tag.
   
• The SEC adds a specific field to identify the payor, regardless of whether the payor is the registrant (see tag 6000)

Note: Filers should be aware that inputting the special characters used to configure the wire in a readable format is the responsibility of the Federal Reserve or the bank and/or wire service.

Instructions

These instructions provide direction regarding remitting fees to the SEC by wire transfer (FEDWIRE), check or money order. You may contact the Fee Account Services Branch in the Office of Financial Management at (202) 551-8989 for additional information if you have questions.

Instructions for Wire Transfer (FEDWIRE)

General Information

• US Bank in St. Louis, Missouri, is the U.S. Treasury designated financial agent for SEC filing fee payments. The hours of operation at US Bank are 8:30a.m. to 6:00p.m. eastern time for wires.
   
• Any bank or wire transfer service may initiate wire transfers of filing fee payments through the FEDWIRE system to US Bank. A filing entity does not need to establish an account at US Bank in order to remit filing fee payments.
   
• To ensure proper credit and prompt filing acceptance, it is critical to include:
   
• the SEC's account number at US Bank (152307768324) and
   
• the payor's SEC-assigned CIK (Central Index Key) number (also known as the SEC-assigned registrant or payor account number) in all wire transfers of SEC filing fees. You may refer to the examples below for the proper format.
   
• Wire transfers are not instantaneous. The time required to process a wire transfer through the FEDWIRE system, from origination to receipt by US Bank, varies substantially. It is important that all filers discuss with their bank or wire transfer service their unique procedures and timing.
   
• The SEC advises filers to allow sufficient time to complete all transactions prior to submission of filings registering securities. These filings will not be accepted if sufficient funds have not been received by the SEC at the time of filing. Such filings include:
   
• Registration statements pursuant to 6(b) of the Securities Act of 1933 that provides for the registration of securities and mandates the receipt of the appropriate fee payment upon filing (e.g., filing submission types such as S-1, S-2, S-3, N-1A, N-2, F-1, F-2, and 24F-2NT); and
   
• Transactional filings pursuant to the Securities Exchange Act of 1934 (e.g., form types such as PRE CON, PREM14A* and PREM14C* (*except when filed by a registered investment company)).
   
• All filers are advised to obtain from their bank or wire transfer service the "FED" reference number of the wire transfer. Having this number can greatly facilitate tracing the funds if any problems do occur.
   
• If a wire transfer of SEC filing fees does not contain the required information in the proper format, the SEC may not be able to identify the payor and the acceptance of filings may be delayed. To ensure proper credit, it is critical that all required information be provided to the sending bank or wire transfer service. SEC data must be inserted in the proper fields. The most critical data are the SEC's account number at US Bank and the SEC-assigned account number identified as the CIK number. For additional information on filing fee procedures, please refer to 17 CFR 202.3a, Instructions for Filing Fees. If you have any questions, please contact the Fee Account Services Branch in the Office of Financial Management at (202) 551-8989.

FEDWIRE Field Tags and Terminology

NOTE: The numeric tags displayed in bold contain the wire information that you provide to the banks and/or wire service sending the wire. Your bank and/or wire service or the Federal Reserve will automatically enter the required special characters where appropriate prior to sending the wire to US Bank.

Example and Description of the Fedwire Format

Examples

Fedwire Format — Third Party Payor Submitting Payment for Filing

In this example: ABC Company, CIK9999999998 is the payor having its wire payment submitted to US Bank, and XYZ Company, CIK 9999999995 is the registrant. See Tags {4320} (use when registrant and payor are not the same, and therefore have different CIK numbers) and {6000} (always payor's CIK).

Fedwire Format — Registrant is the Payor

In this example: JJJ CO, CIK9999999998 is the payor and the registrant; therefore, tag {4320} is not used. Tag {6000} contains the CIK information for payment to match with the right account at the SEC.

Instructions for Check Payments

To remit your SEC filing fee payment by check or money order, you must make them payable to the Securities and Exchange Commission, omitting the name or title of any official of the Commission. On the front of the check or money order, you must include the SEC’s account number (152307768324) and CIK number of the account to which the fee is to be applied.

You must mail checks (certified or cashier’s check) or money orders to the following U.S. Bank addresses. U.S. Bank does not support walk-in deliveries by individuals.

For USPS remittances, they MUST be sent to the following PO Box address.

Securities & Exchange Commission
P.O. Box 979081
St. Louis, MO  63197-9000

The following address can be used for common carriers such as FedEx, Airborne, DHL, and UPS.

U.S. Bank
Government Lockbox 979081
1005 Convention Plaza
SL-MO-C2-GL
St. Louis, MO 63101

http://www.sec.gov/info/edgar/fedwire-old.htm