17 C.F.R. § 228.507 (Item 507) Selling Security Holders.
Title 17 - Commodity and Securities Exchanges
If security holders of a small business issuer is offering securities, name each selling security holder, state any position, office, or other material relationship which the selling security holder has had within the past three years with the small business issuer or any of its predecessors or affiliates, and state the amount of securities of the class owned by such security holder before the offering, the amount to be offered for the security holder's account, the amount and (if one percent or more) the percentage of the class to be owned by such security holder after the offering is complete.
Instruction: Responses to this item may be combined with disclosure in response to Item 403.
Title 17: Commodity and Securities Exchanges
PART 228—INTEGRATED DISCLOSURE SYSTEM FOR SMALL BUSINESS ISSUERS
Subpart A—Regulation S-B
§ 228.507 (Item 507) Selling Security Holders.
