b'directed only outside the U.S. and by implementing means to preclude sales to U.S. persons.14Other Considerations for Offerings to Non-U.S. Persons Many developed countries have securities laws similar to those in the U.S.Theymayincludeprovisionsregardingadvertisingprohibitions, registration of the offering with the foreign government, or translation of offering documents into the local language.Asecuritiesattorney(orlocalequivalent)inthecountrywherethe securities will be offered should review any securities offering that will be madeinaforeigncountrybeforeitispresentedtothatcountrys residents. For this reason alone, it may be impractical to make a single offering available to investors from multiple foreign countries. This can be done easily by drafting your offering as you would a U.S. securities offering and asking an attorney in the foreign jurisdiction to add language specific to the securities offering in their country, if applicable. Typically, those provisions will include such things as advertising limitations and financial suitability 14SECAdoptsAmendmentstoRegulationS,ByCharlesC.ComeyandLloydHarmetzofMorrison&FoersterLLP;SeealsoEndnote1.75'