The phrase transactions by an issuer not involving any public offering in section 4(a)(2) (48 Stat. 77, sec. 203(a), 48 Stat. 906; 15 U.S.C. 77d) shall be deemed to apply to transactions not involving any public offering at the time of said transactions although subsequently thereto the issuer decides to make a public offering and/or files a registration statement.
For regulations relating to registration statement, see §§ 230.400-230.494.
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