SEC Info - Yumanity Therapeutics, Inc. - ‘S-4/A’ on 10/3/22

Yumanity Therapeutics, Inc. – ‘S-4/A’ on 10/3/22 – ‘EX-8.1’

On: Monday, 10/3/22, at 4:54pm ET · Accession #: 1140361-22-35823 · File #: 333-267127

As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 10/03/22 Yumanity Therapeutics, Inc. S-4/A 181:41M Broadridge Fin’l So… Inc

Document/Exhibit Description Pages Size 1: S-4/A Pre-Effective Amendment to Registration Statement HTML 11.61M - Securities for a Merger 2: EX-5.1 Opinion of Counsel re: Legality HTML 48K 3: EX-8.1 Opinion of Counsel re: Tax Matters HTML 54K 4: EX-10.28 Material Contract HTML 104K 5: EX-10.29 Material Contract HTML 111K 6: EX-10.41 Material Contract HTML 240K 7: EX-10.42 Material Contract HTML 50K 8: EX-10.43 Material Contract HTML 221K 9: EX-10.44 Material Contract HTML 49K 10: EX-10.45 Material Contract HTML 359K 11: EX-10.46 Material Contract HTML 54K 12: EX-10.47 Material Contract HTML 56K 13: EX-10.48 Material Contract HTML 245K 14: EX-10.49 Material Contract HTML 55K 15: EX-10.50 Material Contract HTML 179K 16: EX-10.51 Material Contract HTML 65K 17: EX-10.52 Material Contract HTML 231K 18: EX-10.53 Material Contract HTML 196K 19: EX-10.54 Material Contract HTML 75K 20: EX-10.55 Material Contract HTML 74K 21: EX-10.56 Material Contract HTML 74K 22: EX-10.57 Material Contract HTML 78K 23: EX-10.58 Material Contract HTML 76K 24: EX-10.59 Material Contract HTML 75K 25: EX-10.60 Material Contract HTML 74K 26: EX-10.61 Material Contract HTML 77K 27: EX-10.62 Material Contract HTML 75K 28: EX-10.63 Material Contract HTML 75K 29: EX-10.64 Material Contract HTML 73K 30: EX-10.65 Material Contract HTML 77K 31: EX-10.66 Material Contract HTML 72K 32: EX-10.67 Material Contract HTML 211K 33: EX-10.68 Material Contract HTML 87K 34: EX-10.69 Material Contract HTML 89K 35: EX-10.70 Material Contract HTML 47K 36: EX-10.71 Material Contract HTML 49K 37: EX-23.1 Consent of Expert or Counsel HTML 45K 38: EX-23.2 Consent of Expert or Counsel HTML 45K 40: EX-FILING FEES Filing Fees Table HTML 53K 39: EX-99.1 Miscellaneous Exhibit HTML 45K 46: R1 Document and Entity Information HTML 58K 47: R2 Consolidated Balance Sheets (Fy) HTML 158K 48: R3 Consolidated Balance Sheets (Fy) (Parenthetical) HTML 62K 49: R4 Consolidated Statements of Operations (Fy) HTML 116K 50: R5 Consolidated Statements of Comprehensive Loss (Fy) HTML 67K 51: R6 Consolidated Statements of Comprehensive Loss (Fy) HTML 49K (Parenthetical) 52: R7 Consolidated Statements of Preferred Units and HTML 189K Stockholders' Equity (Deficit) (Fy) 53: R8 Consolidated Statements of Preferred Units and HTML 49K Stockholders' Equity (Deficit) (Fy) (Parenthetical) 54: R9 Consolidated Statements of Cash Flows (Fy) HTML 168K 55: R10 Condensed Consolidated Balance Sheets (Q2) HTML 158K 56: R11 Condensed Consolidated Balance Sheets (Q2) HTML 62K (Parenthetical) 57: R12 Condensed Consolidated Statements of Operations HTML 114K (Q2) 58: R13 Condensed Consolidated Statements of Comprehensive HTML 67K Loss (Q2) 59: R14 Condensed Consolidated Statements of Comprehensive HTML 49K Loss (Q2) (Parenthetical) 60: R15 Condensed Consolidated Statements of Stockholders' HTML 113K Equity (Q2) 61: R16 Condensed Consolidated Statements of Cash Flows HTML 142K (Q2) 62: R17 Nature of Business and Basis of Presentation (Fy) HTML 91K 63: R18 Summary of Significant Accounting Policies (Fy) HTML 107K 64: R19 Merger Accounting (Fy) HTML 68K 65: R20 Fair Value Measurements and Marketable Securities HTML 157K (Fy) 66: R21 Property and Equipment, Net (Fy) HTML 63K 67: R22 Collaboration Agreement (Fy) HTML 68K 68: R23 Accrued Expenses (Fy) HTML 58K 69: R24 Debt (Fy) HTML 94K 70: R25 Preferred Units (Fy) HTML 51K 71: R26 Common Stock/Units (Fy) HTML 50K 72: R27 Warrants for Common Stock and Preferred and Common HTML 66K Units (Fy) 73: R28 Stock/Equity-Based Compensation (Fy) HTML 177K 74: R29 Income Taxes (Fy) HTML 108K 75: R30 Net Loss per Share (Fy) HTML 98K 76: R31 Leases (Fy) HTML 130K 77: R32 Commitments and Contingencies (Fy) HTML 64K 78: R33 Defined Contribution Plan (Fy) HTML 48K 79: R34 Related Parties (Fy) HTML 50K 80: R35 Subsequent Events (Fy) HTML 52K 81: R36 Nature of Business and Basis of Presentation (Q2) HTML 91K 82: R37 Summary of Significant Accounting Policies (Q2) HTML 107K 83: R38 Fair Value Measurements and Marketable Securities HTML 157K (Q2) 84: R39 Collaboration Agreement (Q2) HTML 68K 85: R40 Accrued Expenses (Q2) HTML 67K 86: R41 Short-term borrowings (Q2) HTML 48K 87: R42 Debt (Q2) HTML 94K 88: R43 Stock/Equity-Based Compensation (Q2) HTML 177K 89: R44 Net Loss per Share (Q2) HTML 98K 90: R45 Leases (Q2) HTML 130K 91: R46 Commitments and Contingencies (Q2) HTML 64K 92: R47 Events Subsequent to Original Issuance of HTML 52K Condensed Consolidated Financial Statements (Q2) 93: R48 Summary of Significant Accounting Policies (Fy) HTML 156K (Policies) 94: R49 Summary of Significant Accounting Policies (Q2) HTML 75K (Policies) 95: R50 Summary of Significant Accounting Policies (Fy) HTML 52K (Tables) 96: R51 Merger Accounting (Fy) (Tables) HTML 69K 97: R52 Fair Value Measurements and Marketable Securities HTML 159K (Fy) (Tables) 98: R53 Property and Equipment, Net (Fy) (Tables) HTML 61K 99: R54 Accrued Expenses (Fy) (Tables) HTML 67K 100: R55 Debt (Fy) (Tables) HTML 83K 101: R56 Warrants for Common Stock and Preferred and Common HTML 66K Units (Fy) (Tables) 102: R57 Stock/Equity-Based Compensation (Fy) (Tables) HTML 172K 103: R58 Income Taxes (Fy) (Tables) HTML 102K 104: R59 Net Loss per Share (Fy) (Tables) HTML 100K 105: R60 Leases (Fy) (Tables) HTML 208K 106: R61 Fair Value Measurements and Marketable Securities HTML 128K (Q2) (Tables) 107: R62 Accrued Expenses (Q2) (Tables) HTML 78K 108: R63 Debt (Q2) (Tables) HTML 74K 109: R64 Stock/Equity-Based Compensation (Q2) (Tables) HTML 161K 110: R65 Net Loss per Share (Q2) (Tables) HTML 100K 111: R66 Leases (Q2) (Tables) HTML 208K 112: R67 Nature of Business and Basis of Presentation - HTML 121K Additional Information (Fy) (Details) 113: R68 Summary of Significant Accounting Policies - HTML 59K Additional Information (Fy) (Details) 114: R69 Summary of Significant Accounting Policies - HTML 63K Summary of property and equipment (Fy) (Details) 115: R70 Merger Accounting - Summary of purchase price paid HTML 61K in the Merger (Fy) (Details) 116: R71 Merger Accounting - Summary of allocation of the HTML 70K purchase price to the net tangible and intangible assets (Fy) (Details) 117: R72 Merger Accounting - Additional information (Fy) HTML 68K (Details) 118: R73 Fair Value Measurements and Marketable Securities HTML 76K - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Fy) (Details) 119: R74 Fair Value Measurements and Marketable Securities HTML 56K - Summary of Fair Value of Warrant Liability (Fy) (Details) 120: R75 Fair Value Measurements and Marketable Securities HTML 59K - Summary of Marketable Securities (Fy) (Details) 121: R76 Fair Value Measurements and Marketable Securities HTML 50K - Additional Information (Fy) (Details) 122: R77 Property and Equipment, Net - Schedule of Property HTML 63K and Equipment, Net (Fy) (Details) 123: R78 Property and Equipment, Net - Additional HTML 57K Information (Fy) (Details) 124: R79 Collaboration Agreement - Additional Information HTML 80K (Fy) (Details) 125: R80 Accrued Expenses - Schedule of Accrued Expenses HTML 57K (Fy) (Details) 126: R81 Debt - Summary of Long-term Debt (Fy) (Details) HTML 61K 127: R82 Debt - Summary of Future Principal Payments Due HTML 64K (Fy) (Details) 128: R83 Debt - Additional Information (Fy) (Details) HTML 127K 129: R84 Preferred Units - Additional Information (Fy) HTML 75K (Details) 130: R85 Common Stock/Units - Additional Information (Fy) HTML 73K (Details) 131: R86 Warrants for Common Stock and Preferred and Common HTML 65K Units - Summary of warrants (Fy) (Details) 132: R87 Warrants for Common Stock and Preferred and Common HTML 57K Units - Additional Information (Fy) (Details) 133: R88 Stock/Equity-Based Compensation - Additional HTML 124K Information (Fy) (Details) 134: R89 Stock/Equity-Based Compensation - Summary of HTML 77K Restricted Stock Unit Activity and Related Information (Fy) (Details) 135: R90 Stock/Equity-Based Compensation - Schedule of HTML 56K Share-based Payment Award Stock Options Valuation Assumptions (Fy) (Details) 136: R91 Stock/Equity-Based Compensation - Summary of Stock HTML 97K Option Activity (Fy) (Details) 137: R92 Stock/Equity-Based Compensation - Summary of HTML 54K Stock-Based Compensation Expense (Fy) (Details) 138: R93 Income Taxes - Additional Information (Fy) HTML 80K (Details) 139: R94 Income Taxes - Schedule of Effective Income Tax HTML 65K Rate Reconciliation (Fy) (Details) 140: R95 Income Taxes - Schedule of Net Deferred Tax Assets HTML 80K (Liabilities) (Fy) (Details) 141: R96 Income Taxes - Changes in Valuation Allowance for HTML 52K Deferred Tax Assets (Fy) (Details) 142: R97 Net Loss per Share - Schedule of Basic and Diluted HTML 89K Net Loss per Share (Fy) (Details) 143: R98 Net Loss per Share - Schedule of Antidilutive HTML 58K Securities Excluded from Computation of Diluted Weighted-average Shares Outstanding (Fy) (Details) 144: R99 Leases - Additional Information (Fy) (Details) HTML 117K 145: R100 Leases - Summary of lease cost (Fy) (Details) HTML 60K 146: R101 Leases - Summary of supplemental disclosure of HTML 59K cash flow information related to leases (Fy) (Details) 147: R102 Leases - Schedule of weighted-average remaining HTML 56K lease term and discount rate (Fy) (Details) 148: R103 Leases - Summary of future annual Operating lease HTML 87K payments (Fy) (Details) 149: R104 Leases - Summary of table presents lease assets HTML 68K and liabilities and their classification on the consolidated balance sheet (Fy) (Details) 150: R105 Commitments and Contingencies - Additional HTML 69K Information (Fy) (Details) 151: R106 Defined Contribution Plan - Additional Information HTML 48K (Fy) (Details) 152: R107 Related Parties - Additional Information (Fy) HTML 59K (Details) 153: R108 Subsequent Events - Additional Information (Fy) HTML 84K (Details) 154: R109 Nature of Business and Basis of Presentation - HTML 112K Additional Information (Q2) (Details) 155: R110 Summary of Significant Accounting Policies - HTML 73K Additional Information (Q2) (Details) 156: R111 Fair Value Measurements and Marketable Securities HTML 71K - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Q2) (Details) 157: R112 Collaboration Agreement - Additional Information HTML 83K (Q2) (Details) 158: R113 Accrued Expenses - Schedule of Accrued Expenses HTML 57K (Q2) (Details) 159: R114 Accrued Expenses (Additional Information) (Q2) HTML 49K (Details) 160: R115 Accrued Expenses - Summary of restructuring HTML 55K balance accrued expenses and other current liabilities (Q2) (Details) 161: R116 Short-term borrowing (Additional Information) (Q2) HTML 58K (Details) 162: R117 Debt - Summary of Long-term Debt (Q2) (Details) HTML 61K 163: R118 Debt - Additional Information (Q2) (Details) HTML 110K 164: R119 Stock/Equity-Based Compensation - Additional HTML 130K Information (Q2) (Details) 165: R120 Stock/Equity-Based Compensation - Summary of HTML 77K Restricted Stock Unit Activity and Related Information (Q2) (Details) 166: R121 Stock/Equity-Based Compensation - Summary of Stock HTML 93K Option Activity (Q2) (Details) 167: R122 Stock/Equity-Based Compensation - Summary of HTML 54K Stock-Based Compensation Expense (Q2) (Details) 168: R123 Net Loss per Share - Schedule of Basic and Diluted HTML 84K Net Loss per Share (Q2) (Details) 169: R124 Net Loss per Share - Schedule of Antidilutive HTML 58K Securities Excluded from Computation of Diluted Weighted-average Shares Outstanding (Q2) (Details) 170: R125 Leases - Additional Information (Q2) (Details) HTML 117K 171: R126 Leases - Summary of lease cost (Q2) (Details) HTML 60K 172: R127 Leases - Summary of supplemental disclosure of HTML 64K cash flow information related to leases (Q2) (Details) 173: R128 Leases - Schedule of weighted-average remaining HTML 56K lease term and discount rate (Q2) (Details) 174: R129 Leases - Summary of future annual Operating lease HTML 106K payments (Q2) (Details) 175: R130 Leases - Summary of table presents lease assets HTML 62K and liabilities and their classification on the condensed consolidated balance sheet (Q2) (Details) 176: R131 Commitments and Contingencies - Additional HTML 69K Information (Q2) (Details) 179: XML IDEA XML File -- Filing Summary XML 302K 177: XML XBRL Instance -- ny20004801x2_s4a_htm XML 3.04M 178: EXCEL IDEA Workbook of Financial Reports XLSX 369K 42: EX-101.CAL XBRL Calculations -- ymtx-20221003_cal XML 341K 43: EX-101.DEF XBRL Definitions -- ymtx-20221003_def XML 1.67M 44: EX-101.LAB XBRL Labels -- ymtx-20221003_lab XML 3.27M 45: EX-101.PRE XBRL Presentations -- ymtx-20221003_pre XML 2.42M 41: EX-101.SCH XBRL Schema -- ymtx-20221003 XSD 354K 180: JSON XBRL Instance as JSON Data -- MetaLinks 571± 902K 181: ZIP XBRL Zipped Folder -- 0001140361-22-035823-xbrl Zip 7.13M

Exhibit 8.1


	Orrick, Herrington & Sutcliffe LLP The Orrick Building 405 Howard Street San Francisco, CA 94105-2669 +1 415 773 5700 orrick.com

October 3, 2022

Kineta, Inc.

219 Terry Ave. N., Suite 300

Seattle, Washington 98109

Ladies and Gentlemen:

We have acted as counsel to Kineta, Inc., a Washington corporation (“Kineta”), in connection with the contemplated Merger set forth in the Agreement and Plan of Merger (the “Merger Agreement”) made and entered into as of June 5, 2022, as amended from time to time, by and among Kineta, Yumanity Therapeutics, Inc., a Delaware corporation (“Yumanity”) and Yacht Merger Sub, Inc., a Washington corporation (“Merger Sub”), and in connection with the Second Merger (the Second Merger, together with the Merger, also being referred to as the “Mergers”) set forth in the Supplemental Agreement dated as of October 3, 2022, as amended from time to time, by and among Kineta, Yumanity and Merger Sub (the “Supplemental Agreement,” and together with the Merger Agreement, the “Agreements”), and as described in the Registration Statement (“Registration Statement”) on Form S-4 initially filed by Yumanity on August 29, 2022, as further amended. Unless otherwise indicated, capitalized terms not defined herein have the meanings set forth in the Agreements.

For purposes of this opinion, we have reviewed the Agreements, the Registration Statement, and such other documents and matters of law and fact as we have considered necessary or appropriate. We have assumed that (i) the Mergers will be consummated pursuant to and in accordance with the terms of the Agreements and in the manner described in the Registration Statement (and no transaction or condition described therein and affecting this opinion will be waived by any party to the Agreements), (ii) the facts and statements concerning the Mergers and the parties thereto set forth in the Agreements and the Registration Statement are true, complete and correct and will remain true, complete and correct at all times up to and including the Effective Time and thereafter where relevant, (iii) the statements and representations made by Kineta, Yumanity, and Merger Sub and Merger Sub #2 in their respective Tax Representation Letters dated as of the date hereof and delivered to us for purposes of this opinion (the “Officer’s Certificates”) are true, complete and correct and will remain true, complete and correct at all times up to and including the Effective Time, Second Effective Time and thereafter where relevant, (iv) any statements and representations made in the Agreements, the Registration Statement or the Officer’s Certificates qualified by knowledge, materiality, intention, belief or any other similar qualification, are true, complete and correct, and will remain true, complete and correct at all times up to and including the Effective Time and thereafter where relevant, in each case as if made without such qualifications, and any statement regarding intention of the parties, that such actions will be performed in accordance with such intentions, (v) the parties to the Agreements have complied with and will continue to comply with, their respective covenants and agreements contained in the Agreements and all covenants contained in the Officer’s Certificates will be performed without waiver or breach of any material provision thereof, (vi) there will be no change in applicable United States federal income tax law from the date hereof through the Effective Time and through the Second Effective Time, and (vii) Kineta, Yumanity, Merger Sub and Merger Sub #2 will treat and report the Mergers as a “reorganization” within the meaning of Section 368(a) of the Code. If any of the above-described assumptions are untrue for any reason or if the Mergers are consummated in a manner that is different from the manner described in the Agreements and the Registration Statement, our opinion as expressed below may be adversely affected. We have not undertaken any independent investigation of any factual matter set forth in any of the foregoing.

Kineta, Inc.

October 3, 2022

Page 2

Based upon and subject to the foregoing and subject to the assumptions, exceptions, limitations and qualifications set forth herein and in the Registration Statement, and our consideration of such other matters of fact and law as we have considered necessary or appropriate, we are of the opinion that the discussion set forth in the Registration Statement under the caption “The Transactions – Tax Treatment of the Transactions – Material U.S. Federal Income Tax Considerations of the Merger to U.S. Holders of Kineta Common Stock,” insofar as such discussion relates to statements of United States federal income tax law, is accurate in all material respects.

We express no opinion on any issue relating to the tax consequences of the transactions contemplated by the Agreements or the Registration Statement other than the opinion set forth above. Our opinion set forth above is based on the Code, Treasury Regulations promulgated thereunder, published pronouncements of the Internal Revenue Service and judicial precedents, all as of the date hereof. The foregoing authorities may be repealed, revoked or modified, and any such change may have retroactive effect. Any change in applicable laws or facts and circumstances surrounding the Mergers, or any inaccuracy in the statements, facts, assumptions and representations on which we have relied may affect the validity of the opinion set forth herein. We assume no responsibility to inform Kineta of any such change or inaccuracy that may occur or come to our attention after the date hereof. In addition, our opinion is being delivered prior to the consummation of the Merger and therefore is prospective and dependent on future events.

Kineta, Inc.

October 3, 2022

Page 3

This opinion is furnished to you solely in connection with the Registration Statement and this opinion is not to be relied upon for any other purpose without our prior written consent. We hereby consent to the filing of this opinion with the SEC as an exhibit to the Registration Statement, and to the references therein to us. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act.

	Very truly yours,

	/s/ *Orrick, Herrington & Sutcliffe LLP*

	ORRICK, HERRINGTON & SUTCLIFFE LLP

This ‘S-4/A’ Filing

Date

Other Filings

Filed on:

10/3/22

8/29/22

425, 8-K, S-4

6/5/22

8-K

List all Filings

As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/21/24 Kineta, Inc./DE 10-K 12/31/23 95:22M Donnelley … Solutions/FA 3/31/23 Kineta, Inc./DE 10-K 12/31/22 93:26M Donnelley … Solutions/FA 12/22/22 Kineta, Inc./DE 8-K:2,3,4,512/16/22 25:3.4M Donnelley … Solutions/FA 11/04/22 Kineta, Inc./DE S-4/A 147:41M Broadridge Fin’l So… Inc 10/24/22 Kineta, Inc./DE S-4/A 147:41M Broadridge Fin’l So… Inc

As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 8/29/22 Kineta, Inc./DE S-4 8/26/22 164:37M Broadridge Fin’l So… Inc 6/06/22 Kineta, Inc./DE 8-K:1,3,5,7 6/05/22 20:16M Donnelley … Solutions/FA 5/12/22 Kineta, Inc./DE 10-Q 3/31/22 67:9.1M Donnelley … Solutions/FA 3/04/22 Kineta, Inc./DE 8-K:1,9 3/01/22 12:428K Donnelley … Solutions/FA 8/16/21 Kineta, Inc./DE 8-K:5,7,9 8/16/21 12:293K Donnelley … Solutions/FA 8/12/21 Kineta, Inc./DE 10-Q 6/30/21 66:6.6M Donnelley … Solutions/FA 6/07/21 Kineta, Inc./DE S-8 6/07/21 5:229K Donnelley … Solutions/FA 3/31/21 Kineta, Inc./DE 10-K 12/31/20 101:9.3M Donnelley … Solutions/FA 12/30/20 Kineta, Inc./DE 8-K:1,2,3,512/22/20 10:768K Donnelley … Solutions/FA 12/15/20 Kineta, Inc./DE 8-K:1,3,8,912/14/20 4:287K Donnelley … Solutions/FA 10/28/20 Kineta, Inc./DE S-4/A 10:6.5M Donnelley … Solutions/FA 9/23/20 Kineta, Inc./DE S-4 22:7.1M Donnelley … Solutions/FA 8/24/20 Kineta, Inc./DE 8-K:1,2,3,5 8/20/20 11:10M Donnelley … Solutions/FA 11/23/18 Kineta, Inc./DE S-3 6:969K Donnelley … Solutions/FA 8/08/18 Kineta, Inc./DE 10-Q 6/30/18 64:6.8M ActiveDisclosure/FA 11/14/17 Kineta, Inc./DE 10-Q 9/30/17 55:7.4M ActiveDisclosure/FA 2/01/16 Kineta, Inc./DE S-1/A 14:5.1M Donnelley … Solutions/FA

Yumanity Therapeutics, Inc. – ‘S-4/A’ on 10/3/22 – ‘EX-8.1’

On: Monday, 10/3/22, at 4:54pm ET · Accession #: 1140361-22-35823 · File #: 333-267127

Previous ‘S-4’: ‘S-4’ on 8/29/22 · Next: ‘S-4/A’ on 10/24/22 · Latest: ‘S-4/A’ on 11/4/22 · 22 References:

Pre-Effective Amendment to Registration Statement – Securities for a Merger — Form S-4 — SA’33

Filing Table of Contents

‘EX-8.1’ — Opinion of Counsel re: Tax Matters

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

5 Subsequent Filings that Reference this Filing

17 Previous Filings that this Filing References

Yumanity Therapeutics, Inc. – ‘S-4/A’ on 10/3/22 – ‘EX-8.1’

On: Monday, 10/3/22, at 4:54pm ET · Accession #: 1140361-22-35823 · File #: 333-267127

Pre-Effective Amendment to Registration Statement – Securities for a Merger — Form S-4 — SA’33Filing Table of Contents

‘EX-8.1’ — Opinion of Counsel re: Tax Matters

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

5 Subsequent Filings that Reference this Filing

17 Previous Filings that this Filing References

Pre-Effective Amendment to Registration Statement – Securities for a Merger — Form S-4 — SA’33

Filing Table of Contents