17 CFR §229.511
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Furnish a reasonably itemized statement of all expenses in connection with the issuance and distribution of the securities to be registered, other than underwriting discounts and commissions. If any of the securities to be registered are to be offered for the account of security holders, indicate the portion of such expenses to be borne by such security holder.