<SEC-DOCUMENT>0000950157-24-000701.txt : 20240503
<SEC-HEADER>0000950157-24-000701.hdr.sgml : 20240503
<ACCEPTANCE-DATETIME>20240503171639
ACCESSION NUMBER:		0000950157-24-000701
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240503
DATE AS OF CHANGE:		20240503
EFFECTIVENESS DATE:		20240503

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN EQUITY INVESTMENT LIFE HOLDING CO
		CENTRAL INDEX KEY:			0001039828
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				421447959
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-175355
		FILM NUMBER:		24914415

	BUSINESS ADDRESS:	
		STREET 1:		6000 WESTOWN PARKWAY
		CITY:			WEST DEMOINES
		STATE:			IA
		ZIP:			50266
		BUSINESS PHONE:		5152210002

	MAIL ADDRESS:	
		STREET 1:		6000 WESTOWN PARKWAY
		CITY:			WEST DES MOINES
		STATE:			IA
		ZIP:			50266
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>s-8pos.htm
<DESCRIPTION>POST-EFFECTIVE AMENDMENT NO. 1
<TEXT>
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    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on May 2, 2024</div>
    <div><br>
    </div>
    <div style="font-weight: bold; text-align: right;">Registration Statement File No.&#160;<font style="color: rgb(0, 0, 0);">333-127001</font></div>
    <div style="font-weight: bold; text-align: right;">Registration Statement File No.&#160;<font style="color: rgb(0, 0, 0);">333-167755</font></div>
    <div style="font-weight: bold; text-align: right;">Registration Statement File No.&#160;<font style="color: rgb(0, 0, 0);">333-175355</font></div>
    <div style="font-weight: bold; text-align: right;">Registration Statement File No.&#160;333-213545</div>
    <div style="font-weight: bold; text-align: right;">Registration Statement File No.&#160;333-214885</div>
    <div style="font-weight: bold; text-align: right;">Registration Statement File No.&#160;333-238940</div>
    <div style="font-weight: bold; text-align: right;">Registration Statement File No.&#160;333-274388</div>
    <div>
      <div>
        <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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    <div style="text-align: center;"><font style="font-size: 14pt; font-weight: bold;">UNITED STATES</font><font style="font-size: 14pt;"><br>
      </font><font style="font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font><br>
      Washington, DC 20549</div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No.&#160;1 to Form S-8 Registration Statement (No. <font style="color: #000000;">333-127001</font>)</div>
    <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No.&#160;1 to Form S-8 Registration Statement (No. <font style="color: #000000;">333-167755</font>)</div>
    <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No.&#160;1 to Form S-8 Registration Statement (No. <font style="color: #000000;">333-175355</font>)</div>
    <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No.&#160;1 to Form S-8 Registration Statement (No. 333-213545)</div>
    <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No.&#160;1 to Form S-8 Registration Statement (No. 333-214885)</div>
    <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No.&#160;1 to Form S-8 Registration Statement (No. 333-238940)</div>
    <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No.&#160;1 to Form S-8 Registration Statement (No. 333-274388)</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;"><font style="font-size: 18pt;">FORM S-8<br>
      </font>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</div>
    <div><br>
    </div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div style="text-align: center;"><font style="font-size: 24pt; font-weight: bold;">American Equity Investment Life Holding Company</font><br>
      (Exact name of registrant as specified in its charter)</div>
    <div style="text-align: center;"><br>
    </div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="za305a40a78e747d5b309bbb11fa3cc6b">

        <tr>
          <td style="width: 50%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">Iowa</div>
          </td>
          <td style="width: 50%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">42-1447959</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
            <div>&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">6000 Westown Parkway<br>
              West Des Moines, Iowa</div>
          </td>
          <td style="width: 50%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">50266</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">American Equity Investment Life Holding Company 1996 Stock Option Plan<br>
      American Equity Investment Life Holding Company 2000 Employee Stock Option Plan<br>
      American Equity Investment Life Holding Company 2000 Director Stock Option Plan<br>
      American Equity Investment Life Holding Company 1997 Management Subscription Rights Plan<br>
      American Equity Investment Life Holding Company Restated and Amended Stock Option and Warrant Agreement with David J. Noble<br>
      American Equity Investment Life Holding Company 2009 Employee Incentive Plan<br>
      American Equity Investment Life Holding Company 2011 Director Stock Option Plan<br>
      American Equity Investment Life Holding Company 2016 Employee Incentive Plan<br>
      American Equity Investment Life Holding Company 2013 Director Equity and Incentive Plan<br>
      American Equity Investment Life Holding Company Amended and Restated Equity Incentive Plan<br>
      American Equity Investment Life Holding Company 2023 Equity Incentive Plan</div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div style="text-align: center;"><br>
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
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    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-weight: bold;">Shari V. Wood</font><br>
      <font style="font-weight: bold;">6000 Westown Parkway</font><br>
      <font style="font-weight: bold;">West Des Moines, Iowa 50266</font><br>
      (Name and address of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-weight: bold;">(515) 221-0002</font><br>
      (Telephone number, including area code, of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="height: 2px; width: 15%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"> </div>
    <div><br>
    </div>
    <div>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 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 &#8220;large accelerated filer,&#8221;
      &#8220;accelerated filer,&#8221; &#8220;smaller&#160;reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange&#160;Act.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zd49e1fc400ff4daa8bafc78e75602b28">

        <tr>
          <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 51%; vertical-align: top;">
            <div>Large accelerated filer &#9746;</div>
          </td>
          <td style="width: 47.41%; vertical-align: top;">
            <div>Accelerated filer &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 51%; vertical-align: top;">&#160;</td>
          <td style="width: 47.41%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 51%; vertical-align: top;">
            <div>Non-accelerated filer &#9744;</div>
          </td>
          <td style="width: 47.41%; vertical-align: top;">
            <div>Smaller reporting company &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 51%; vertical-align: top;">&#160;</td>
          <td style="width: 47.41%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 51%; vertical-align: top;">&#160;</td>
          <td style="width: 47.41%; vertical-align: top;">
            <div>Emerging growth company &#9744;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for&#160;complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of
      the Securities&#160;Act.&#160;&#160;&#9744;</div>
    <div><br>
    </div>
    <div>
      <div>
        <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
    <div style="text-align: center; font-weight: bold;">DEREGISTRATION OF SECURITIES</div>
    <div><br>
    </div>
    <div>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; American Equity Investment Life Holding Company, an Iowa corporation (the &#8220;Registrant&#8221;), is filing these Post-Effective Amendments (these &#8220;Post-Effective Amendments&#8221;) to the following Registration Statements on Form S-8 (collectively, the
      &#8220;Registration Statements&#8221;) previously filed by the Registrant with the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;), to deregister any and all shares of the Registrant&#8217;s common stock, par value $1.00 per share (the &#8220;Registrant Common
      Stock&#8221;), registered but unsold or otherwise unissued under each such Registration Statement as of the date hereof (note that the share numbers listed below do not take into account corporate actions, such as stock splits, taken in the interim):</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z7916e56d8f4647a4bb4c0d22229c6907">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div><font style="color: #000000;">Registration Statement on Form S-8 (Registration File No. 333-127001), which was filed with the Commission on July 28, 2005, pertaining to the registration of 6,138,245 shares of Registrant Common Stock under
                the under the 1996 Stock Option Plan, </font>the 2000 Employee Stock Option Plan, the 2000 Director Stock Option Plan, the 1997 Management Subscription Rights Plan and the Restated and Amended Stock Option and Warrant Agreement with David
              J. Noble;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z85f001e1f5e04a35964b292d10060952">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: #000000;">Registration Statement on Form S-8 (Registration File No.&#160;333-167755), which was filed with the Commission on June 24, 2010, pertaining to the registration of 2,500,000 shares of Registrant Common Stock under the
              Registrant&#8217;s 2009 Employee Incentive Plan;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z722a818627b240c9863c1803f1652d8e">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div><font style="color: #000000;">Registration Statement on Form S-8 (Registration File No.&#160;333-175355), which was filed with the Commission on July 5, 2011, pertaining to the registration of 250,000 shares of </font>Registrant Common Stock
              under the Registrant&#8217;s 2011 Director Stock Option Plan;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z7f23e8063cea46ffbaee60356fbf8c78">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div>Registration Statement on Form S-8 (Registration File No. 333-213545), <font style="color: #000000;">which was filed with the Commission on September&#160;8, 2016, </font>pertaining to the registration of 2,726,707 <font style="color: #000000;">shares of Registrant Common Stock under the Registrant&#8217;s 2016 Employee Incentive Plan;</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6e0f13dbeb344b629f1868d07bc9f544">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div>Registration Statement on Form S-8 (Registration File No. 333-214885), <font style="color: #000000;">which was filed with the Commission on December 2, 2016, </font>pertaining to the registration of 116,500 <font style="color: #000000;">shares




                of Registrant Common Stock under the Registrant&#8217;s 2013 Director Equity and Incentive Plan;</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z7822d8f32a7a4aa1bcba8c9b4e1a9108">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div>Registration Statement on Form S-8 (Registration File No. 333-238940), <font style="color: #000000;">which was filed with the Commission on June&#160;4, 2020, </font>pertaining to the registration of 5,038,088 <font style="color: #000000;">shares




                of Registrant Common Stock under the </font>Registrant&#8217;s Amended and Restated Equity Incentive Plan, which is an amendment and restatement of the American Equity Investment Holding Company 2016 Employee Incentive Plan<font style="color: #000000;">; and</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z7ff14fe9321d4341ad4bb7d5d354957a">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div>Registration Statement on Form S-8 (Registration File No. 333-274388), <font style="color: #000000;">which was filed with the Commission on September 7, 2023, </font>pertaining to the registration of 3,000,000 <font style="color: #000000;">shares of Registrant Common Stock </font>under the American Equity Investment Life Holding Company 2023 Equity Incentive Plan.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; On July&#160;4, 2023, the Registrant entered into that certain Agreement and Plan of Merger with Brookfield Reinsurance Ltd., a Bermuda exempted company limited by shares (&#8220;Parent&#8221;) and Arches Merger Sub Inc., an Iowa corporation and an
      indirect, wholly owned subsidiary of Parent (&#8220;Merger Sub&#8221;) and Brookfield Asset Management Ltd., a company incorporated under the laws of the Province of British Columbia, which provides for the merger of Merger Sub with and into the Registrant, with
      the Registrant surviving as an indirect, wholly owned subsidiary of Parent (the &#8220;Merger&#8221;). The Merger became effective on May 2, 2024, pursuant to a Certificate of Merger filed with the Secretary of State of the State of Delaware.</div>
    <div><br>
    </div>
    <div>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; In connection with the Merger, the Registrant has terminated any and all of the offerings of the Registrant&#8217;s securities pursuant to the Registration Statements. In accordance with the undertakings made by the Registrant in the
      Registration Statements to remove from registration, by means of a post-effective amendment, any of the securities registered under the Registration Statements that remain unsold or otherwise unissued at the termination of the offerings, the
      Registrant hereby amends the Registration Statements and removes from registration any and all of the securities of the Registrant registered under the Registration Statements that remain unsold or otherwise unissued as of the date of these
      Post-Effective Amendments, and hereby terminates the effectiveness of each of the Registration Statements.</div>
    <div><br>
    </div>
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    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div><br>
    </div>
    <div>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Pursuant to the requirements of the Securities Act of 1933, as amended, 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 these
      Post-Effective Amendments to the Registration Statements on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of West Des Moines, State of Iowa, on the 2nd day of May, 2024.</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" id="z1aa41d8e3e1a4530b1ae3cb983f1e2b9" style="width: 100%; border-collapse: separate; font-family: 'Times New Roman'; font-size: 10pt;">

          <tr>
            <td valign="top" style="width: 50%;">&#160;</td>
            <td valign="top" colspan="2" style="font-weight: normal;">
              <div style="text-align: left; color: #000000;">AMERICAN EQUITY INVESTMENT LIFE HOLDING COMPANY,</div>
            </td>
            <td valign="top" style="width: 12%;">&#160;</td>
          </tr>
          <tr>
            <td valign="top" style="width: 50%;">&#160;</td>
            <td valign="top" style="width: 5%;">&#160;</td>
            <td valign="top" style="width: 33%;">&#160;</td>
            <td valign="top" style="width: 12%;">&#160;</td>
          </tr>
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            <td valign="top" rowspan="1" style="width: 50%;">&#160;</td>
            <td valign="top" rowspan="1" style="width: 5%;">&#160;</td>
            <td valign="top" rowspan="1" style="width: 33%;">&#160;</td>
            <td valign="top" rowspan="1" style="width: 12%;">&#160;</td>
          </tr>
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            <td valign="top" align="left" style="width: 50%; padding-bottom: 2px;"> <br>
            </td>
            <td valign="top" style="width: 5%; padding-bottom: 2px;">
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            <div style="color: #000000;">Pursuant to Rule 478 under the Securities Act of 1933, as amended, no other person is required to sign these Post-Effective Amendments to the Registration Statements.</div>
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