| http://www.w3.org/ns/prov#value | - This section and Rule 433 are not available if the issuer is registering a business combination transaction as defined in Rule 165(f)(1) (?? 230.165(f)(1)) or the issuer, other than a well-known seasoned issuer, is registering an offering on Form S-8 (?? 239.16b of this chapter).
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