§ 228.502 - (Item 502) Inside front and outside back cover pages of prospectus.  


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  • The small business issuer must furnish the following information in plain English. See § 230.421(d) of Regulation C of this chapter.

    (a) Table of contents. On either the inside front or outside back cover page of the prospectus, provide a reasonably detailed table of contents. It must show the page number of the various sections or subdivisions of the prospectus. Include a specific listing of the risk factors section required by Item 503 of this Regulation D-B (17 CFR 228.503). You must include the table of contents immediately following the cover page in any prospectus you deliver electronically;

    (b) Dealer prospectus delivery obligation. If applicable to your offering, on the outside back cover page of the prospectus, advise dealers of their prospectus delivery obligation, including the expiration date specified by Section 4(3) of the Securities Act (15 U.S.C. 77d(3)) and § 230.174 of this chapter. You may use the following or other clear, plain language: