Artículo § 229.601 — (Item 601) Exhibits.. § 229.601 — (Item 601) Exhibits.

§ 229.601 — (Item 601) Exhibits. (a) Exhibit Table Securities Act forms S-1 S-3 SF-1 SF-3 S-4 1 S-8 S-11 F-1 F-3 F-4 1 Exchange Act forms 10 8-K 2 10-D 10-Q 10-K ABS-EE (27) Letter re GHG emissions attestation provider X X X X X X X X X 1 An exhibit need not be provided about a company if: (1) With respect to such company an election has been made under Form S-4 or F-4 to provide information about such company at a level prescribed by Form S-3 or F-3; and (2) the form, the level of which has been elected under Form S-4 or F-4, would not require such company to provide such exhibit if it were registering a primary offering. 2 A Form 8-K exhibit is required only if relevant to the subject matter reported on the Form 8-K report. For example, if the Form 8-K pertains to the departure of a director, only the exhibit described in paragraph (b)(17) of this section need be filed. A required exhibit may be incorporated by reference from a previous filing. (b) (27) Letter re GHG emissions attestation report. A letter, where applicable, from the attestation provider that acknowledges awareness of the use in a registration statement of a GHG emissions attestation report that pursuant to 17 CFR 230.436(i)(1) (Rule 436(i)(1)) under the Securities Act is not considered a part of a registration statement prepared or certified by a person within the meaning of sections 7 and 11 of the Securities Act. Such letter may be filed with the registration statement, an amendment thereto, or a report on Form 10-K (§ 249.310), Form 10-Q (§ 249.308a), or Form 20-F (§ 249.220f), which is incorporated by reference into the registration statement.