Evoke Pharma
Evoke Pharma Inc (Form: S-8, Received: 08/14/2017 16:56:44)

As filed with the Securities and Exchange Commission on August 14, 2017

Registration No. 333-             

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM S-8

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933

 

EVOKE PHARMA, INC.

(Exact name of registrant as specified in its charter)

 

 

Delaware

 

 

 

20-8447886

(State or Other Jurisdiction

of Incorporation or Organization)

 

 

 

(I.R.S. Employer

Identification No.)

 

 

 

 

420 Stevens Avenue, Suite 370

Solana Beach, CA 92075

(858) 345-1494

 

 

 

 

(Address of Principal Executive Offices)

 

 

 

EVOKE PHARMA, INC. 2013 EMPLOYEE STOCK PURCHASE PLAN
EVOKE PHARMA, INC. 2013 EQUITY INCENTIVE AWARD PLAN

(Full Title of the Plan)

 

David A. Gonyer, R.Ph.

President and Chief Executive Officer

Evoke Pharma, Inc.

420 Stevens Avenue, Suite 370

Solana Beach, CA 92075

(858) 345-1494

Copy to:

Cheston J. Larson, Esq.
Matthew T. Bush, Esq.

Latham & Watkins LLP

12670 High Bluff Drive

San Diego, CA 92130

(858) 523-5400

(Name, Address and Telephone Number, Including Area Code, of Agent for Service)

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer

 

  

Accelerated filer

 

 

 

 

 

Non-accelerated filer

 

  (Do not check if a smaller reporting company)

  

Smaller reporting company

 

 

 

 

 

 

 

 

 

 

 

 

Emerging growth company

 

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.     

 

 

 

 


 

CA LCULATION OF REGISTRATION FEE

 

Title of Each Class of

Securities to be Registered

Amount

to be

Registered (1)

Proposed

Maximum

Offering Price

Per Share (2)

Proposed

Maximum

Aggregate

Offering Price

Amount of

Registration Fee

Common stock, $0.0001 par value

300,000 shares (3)

$2.25

$675,000

$78.24

Common stock, $0.0001 par value

600,000 shares (4)

$2.25

$1,350,000

$156.47

Total

900,000 shares

$2,025,000

$234.71

 

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also registers an indeterminate number of additional shares that may be issued pursuant to the above-named plans as the result of any future stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of our outstanding shares of common stock.

(2)

The proposed maximum offering price per share has been estimated in accordance with Rules 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee. The computation is based upon the average of the high and low prices of the common stock as reported on the Nasdaq Stock Market on August 10, 2017, because the price at which the awards to be granted in the future may be exercised is not currently determinable.  

(3)

Represents (a) 100,000 additional shares of our common stock available for future issuance under the Evoke Pharma, Inc. 2013 Employee Stock Purchase Plan (as amended and restated, the “ESPP”), and (b) up to an additional 200,000 shares of common stock that may become issuable under the ESPP pursuant to its terms (representing 100,000 shares of common stock that may be issuable on each of January 1, 2018 and January 1, 2019).  The increase to the share reserve under the ESPP under clause (a) and the increase in the annual increase in shares reserved under the ESPP under clause (b) above was approved by the Registrant’s stockholders at the annual meeting of stockholders of the Registrant held on May 3, 2017.

(4)

Represents up to 600,000 additional shares of common stock that may become issuable under the Evoke Pharma, Inc. 2013 Equity Incentive Award Plan (as amended and restated, the “2013 Plan”) pursuant to its terms. Up to 300,000 additional shares may become issuable on each of January 1, 2018 and January 1, 2019 pursuant to the terms of the 2013 Plan, as approved by the Registrant’s stockholders at the annual meeting of the Registrant held on April 27, 2016.

Proposed sales to take place as soon after the effective date of the registration statement as awards granted under the above-

named plans are granted, exercised and/or distributed.

 

1


EXPLANATORY NOTE

This registration statement on Form S-8 registers the offer and sale of up to an additional 300,000 shares of our common stock for issuance under the ESPP and up to an additional 600,000 shares of our common stock under the 2013 Plan.  In accordance with Instruction E to Form S-8, the contents of the prior registration statements (File Nos. 333-191518 and 333-211302) are hereby incorporated by reference.  

PART I

INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

The information called for in Part I of Form S-8 is not being filed with or included in this Form S-8 (by incorporation by reference or otherwise) in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”).

PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

In this registration statement, Evoke Pharma, Inc. is sometimes referred to as “Registrant,” “we,” “us” or “our.”

Item 3.  Incorporation of Documents by Reference.

The SEC allows us to “incorporate by reference” the information we file with them, which means that we can disclose important information to you by referring you to those documents. The information incorporated by reference is considered to be part of this registration statement, and later information filed with the SEC will update and supersede this information. We hereby incorporate by reference into this registration statement the following documents previously filed with the SEC:

 

(a)

Our Annual Report on Form 10-K for the fiscal year ended December 31, 2016 filed with the SEC on March 15, 2017;

 

(b)

Our Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2017 and June 30, 2017, filed with the SEC on May 15, 2017 and August 14, 2017, respectively;

 

(c)

Our Current Reports on Form 8-K filed with the SEC on April 4, 2017, April 18, 2017, and May 4, 2017; and

 

(d)

The description of our common stock set forth in our registration statement on Form 8-A (Registration No. 001-36075) filed with the SEC under Section 12(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), on September 17, 2013, including any amendments or reports filed for the purpose of updating such description.

All documents that we subsequently file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to the registration statement which indicates that all of the shares of common stock offered have been sold or which deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be a part hereof from the date of the filing of such documents; except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under Item 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions. For the purposes of this registration statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement. Under no circumstances will any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Form 8-K expressly provides to the contrary.

You should rely only on the information provided or incorporated by reference in this registration statement or any related prospectus. We have not authorized anyone to provide you with different information. You should not assume that the information in this registration statement or any related prospectus is accurate as of any date other than the date on the front of the document.

Item 4.  Description of Securities.

Not applicable.

Item 5.  Interests of Named Experts and Counsel.

Not applicable.

2


Item 6.    Indemnification of Directors and Officers.

Section 102 of the General Corporation Law of the State of Delaware permits a corporation to eliminate the personal liability of directors of a corporation to the corporation or its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his duty of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit. Our certificate of incorporation provides that no director of the Registrant shall be personally liable to it or its stockholders for monetary damages for any breach of fiduciary duty as a director, notwithstanding any provision of law imposing such liability, except to the extent that the General Corporation Law of the State of Delaware prohibits the elimination or limitation of liability of directors for breaches of fiduciary duty.

Section 145 of the General Corporation Law of the State of Delaware provides that a corporation has the power to indemnify a director, officer, employee or agent of the corporation, or a person serving at the request of the corporation for another corporation, partnership, joint venture, trust or other enterprise in related capacities against expenses (including attorneys’ fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he was or is a party or is threatened to be made a party to any threatened, ending or completed action, suit or proceeding by reason of such position, if such person acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.

Our certificate of incorporation provides that we will indemnify each person who was or is a party or threatened to be made a party to any threatened, pending or completed action, suit or proceeding (other than an action by or in the right of us) by reason of the fact that he or she is or was, or has agreed to become, a director or officer, or is or was serving, or has agreed to serve, at our request as a director, officer, partner, employee or trustee of, or in a similar capacity with, another corporation, partnership, joint venture, trust or other enterprise (all such persons being referred to as an “Indemnitee”), or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses (including attorneys’ fees), judgments, fines and amounts paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding and any appeal therefrom, if such Indemnitee acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, our best interests, and, with respect to any criminal action or proceeding, he or she had no reasonable cause to believe his or her conduct was unlawful. Our certificate of incorporation provides that we will indemnify any Indemnitee who was or is a party to an action or suit by or in the right of us to procure a judgment in our favor by reason of the fact that the Indemnitee is or was, or has agreed to become, a director or officer, or is or was serving, or has agreed to serve, at our request as a director, officer, partner, employee or trustee of, or in a similar capacity with, another corporation, partnership, joint venture, trust or other enterprise, or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses (including attorneys’ fees) and, to the extent permitted by law, amounts paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding, and any appeal therefrom, if the Indemnitee acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, our best interests, except that no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable to us, unless a court determines that, despite such adjudication but in view of all of the circumstances, he or she is entitled to indemnification of such expenses. Notwithstanding the foregoing, to the extent that any Indemnitee has been successful, on the merits or otherwise, he or she will be indemnified by us against all expenses (including attorneys’ fees) actually and reasonably incurred in connection therewith. Expenses must be advanced to an Indemnitee under certain circumstances.

We have entered into indemnification agreements with each of our directors and officers. These indemnification agreements may require us, among other things, to indemnify our directors and officers for some expenses, including attorneys’ fees, judgments, fines and settlement amounts incurred by a director or officer in any action or proceeding arising out of his or her service as one of our directors or officers, or any of our subsidiaries or any other company or enterprise to which the person provides services at our request.

We maintain a general liability insurance policy that covers certain liabilities of directors and officers of our corporation arising out of claims based on acts or omissions in their capacities as directors or officers.

Item 7.  Exemption from Registration Claimed.

Not applicable.

3


Item 8.    Exhibits.

The Exhibit Index is incorporated herein by reference as the list of exhibits required as part of this registration statement.

Item 9.  Undertakings.

 

(a)

The undersigned Registrant hereby undertakes:

 

(1)

To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement,

 

(i)

to include any prospectus required by Section 10(a)(3) of the Securities Act;

 

(ii)

to reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration statement; and

 

(iii)

to include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material change to such information in this registration statement;

provided, however , that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if this registration statement is on Form S-8 and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this registration statement.

 

(2)

That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

 

(3)

To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

 

(b)

The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant’s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan’s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this registration statement shall be deemed to be a new registration statement, relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

 

(c)

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.  

4


SIGNATURES

Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Solana Beach, State of California, on August 14, 2017.

 

 

 

 

EVOKE PHARMA, INC.

 

 

By:

 

    /s/ David A. Gonyer

 

 

    David A. Gonyer, R.Ph.

 

 

    President, Chief Executive Officer and Director

POWER OF ATTORNEY

Each person whose signature appears below hereby constitutes and appoints David A. Gonyer, R.Ph. and Matthew J. D’Onofrio, jointly and severally, his attorneys-in-fact, each with the full power of substitution, for him in any and all capacities, to sign this registration statement, and any amendments thereto (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, with the SEC, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. Pursuant to the requirements of the Securities Act, this registration statement has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

 

Signature

 

Title

 

Date

 

 

 

 

 

 

/s/ David A. Gonyer

 

President, Chief Executive Officer

and Director

(Principal Executive Officer)

 

August 14, 2017

David A. Gonyer, R.Ph.

 

 

 

 

 

/s/ Matthew J. D’Onofrio

 

Executive Vice President,  Chief Business Officer and Secretary

(Principal Financial and Accounting Officer)

 

August 14, 2017

Matthew J. D’Onofrio

 

 

 

 

 

/s/ Cam L. Garner

 

Chairman of the Board of Directors

 

August 14, 2017

Cam L. Garner

 

 

 

 

 

/s/ Todd C. Brady

 

Director

 

August 14, 2017

Todd C. Brady, M.D., Ph.D.

 

 

 

 

 

/s/ Scott L. Glenn

 

Director

 

August 14, 2017

Scott L. Glenn

 

 

 

 

 

/s/ Malcolm R. Hill

 

Director

 

August 14, 2017

Malcolm R. Hill, Pharm.D.

 

 

 

 

 

/s/ Ann D. Rhoads

 

Director

 

August 14, 2017

Ann D. Rhoads

 

 

 

 

 

/s/ Kenneth J. Widder

 

Director

 

August 14, 2017

Kenneth J. Widder, M.D.

 

 

 

5


EXHIBIT INDEX

 

Exhibit

Number

 

 

 

Incorporated by Reference

 

Filed
Herewith

  

Exhibit Description

  

Form

 

File No.

 

Exhibit

 

Filing Date

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.1

  

Amended and Restated Certificate of Incorporation

  

8-K

 

 

001-36003

 

 

3.1

 

9/30/2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.2

  

Amended and Restated Bylaws

  

8-K

 

 

001-36003

 

 

3.2

 

9/30/2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.3

  

Specimen Common Stock Certificate

  

S-1/A

 

 

333-188838

 

 

4.1

 

8/16/2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.1

  

Opinion of Latham & Watkins LLP

  

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.1

  

2013 Employee Stock Purchase Plan, as amended and restated effective January 25, 2017

  

DEF 14A

 

 

001-36075

 

 

Appendix A

 

3/22/2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.2

  

2013 Equity Incentive Award Plan, as amended and restated effective April 27, 2016

  

DEF 14A

 

 

001-36075

 

 

Appendix A

 

3/15/2016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.1

  

Consent of BDO USA, LLP, independent registered public accounting firm

  

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.2

  

Consent of Latham & Watkins LLP (included in Exhibit 5.1)

  

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24.1

  

Power of Attorney (see signature page)

  

 

 

 

 

 

 

 

 

 

 

X

 

6

Exhibit 5.1

 

 

12670 High Bluff Drive

 

 

San Diego, California 92130

 

 

Tel: +1.858.523.5400  Fax: +1.858.523.5450

 

 

www.lw.com

 

 

 

 

 

 

FIRM / AFFILIATE OFFICES

 

 

Barcelona

Moscow

 

 

Beijing

Munich

 

 

Boston

New York

 

 

Brussels

Orange County

 

 

Century City

Paris

 

 

Chicago

Riyadh

August 14, 2017

 

Dubai

Rome

 

 

Düsseldorf

San Diego

 

 

Frankfurt

San Francisco

 

 

Hamburg

Seoul

 

 

Hong Kong

Shanghai

 

 

Houston

Silicon Valley

 

 

London

Singapore

 

 

Los Angeles

Tokyo

 

 

Madrid

Washington, D.C.

 

 

Milan

 

 

Evoke Pharma, Inc.

420 Stevens Avenue, Suite 370

Solana Beach, CA 92075

 

 

Re:

Registration Statement on Form S-8; 900,000 Shares of Common Stock, par value $0.0001 per share

 

Ladies and Gentlemen:

 

We have acted as special counsel to Evoke Pharma, Inc., a Delaware corporation (the “ Company ”), in connection with the proposed issuance of an aggregate of 900,000 shares of common stock, $0.0001 par value per share (the “ Shares ”), of the Company, pursuant to the Company’s 2013 Equity Incentive Award Plan (as amended and restated, the “ 2013 Plan ”) and the Company’s 2013 Employee Stock Purchase Plan (as amended and restated, the “ ESPP ”, and together with the 2013 Plan, the “ Plans ”). The Shares are included in a registration statement on Form S-8 under the Securities Act of 1933, as amended (the “ Act ”), filed with the Securities and Exchange Commission (the “ Commission ”) on August 14, 2017 (the “ Registration Statement ”). This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement, other than as expressly stated herein with respect to the issue of the Shares.

 

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are opining herein as to the General Corporation Law of the State of Delaware, and we express no opinion with respect to any other laws.

In our examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals and the conformity to authentic original documents of all documents submitted to us as copies.

 

US-DOCS\87388987.3


August 14, 2017

Page 2

Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof, when the Shares have been duly registered on the books of the transfer agent and registrar therefor in the name or on behalf of the recipients, or certificates representing the Shares (in the form of the specimen certificate filed as an exhibit to the Company’s Registration Statement on Form S-1) have been manually signed by an authorized officer of the transfer agent and registrar therefor, and subject to the Company comple ting all actions and proceedings required on its part to be taken prior to the issuance of the Shares, and when the Shares have been issued by the Company in the circumstances contemplated by the Plans against requisite payment therefor, the issuance and s ale of the Shares will have been duly authorized by all necessary corporate action of the Company, and the Shares will be validly issued, fully paid and nonassessable. In rendering the foregoing opinion, we have assumed that the Company will comply with al l applicable notice requirements regarding uncertificated shares provided in the General Corporation Law of the State of Delaware.

This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Act. We consent to your filing this opinion as an exhibit to the Registration Statement. 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 Act or the rules and regulations of the Commission thereunder.

 

 

Very truly yours,

 

/s/ Latham & Watkins LLP

 

 

US-DOCS\87388987.3

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

 

Evoke Pharma, Inc.

Solana Beach, California

We hereby consent to the incorporation by reference in this Registration Statement of our report dated March 15, 2017, relating to the financial statements appearing in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.

 

/s/BDO USA, LLP

 

BDO USA, LLP

San Diego, California

August 14, 2017

 

 

 

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

 

BDO is the brand name for the BDO network and for each of the BDO Member Firms.

 

R-220 (6/14)