We expect to be a controlled company within the meaning of the NYSE rules and, as a result, will qualify for, and intend to rely on, exemptions from certain corporate governance requirements.

Affiliates of J.P. Morgan Securities LLC and Merrill Lynch, Pierce, Fenner & Smith Incorporated are lenders under our revolving credit facility. As described in “Use of Proceeds,” net proceeds from this offering will be used to repay outstanding borrowings under our revolving credit facility and an affiliate of each of J.P. Morgan Securities LLC and Merrill Lynch, Pierce, Fenner & Smith Incorporated will receive 5% or more of the net proceeds of this offering due to the repayment of borrowings under our revolving credit facility. Therefore, each of J.P. Morgan Securities LLC and Merrill Lynch, Pierce, Fenner & Smith Incorporated is deemed to have a conflict of interest within the meaning of FINRA Rule 5121(f)(5)(C)(i). Accordingly, this offering is being conducted in accordance with Rule 5121, which requires, among other things, that a “qualified independent underwriter”, as defined by the FINRA rules, participate in the preparation of, and exercise the usual standards of “due diligence” with respect to, the registration statement and this prospectus. Credit Suisse Securities (USA) LLC has agreed to act as a qualified independent underwriter for this offering and to undertake the legal responsibilities and liabilities of an underwriter under the Securities Act, specifically including those inherent in Section 11 thereof. Credit Suisse Securities (USA) LLC will not receive any additional fees for serving as a qualified independent underwriter in connection with this offering. We have agreed to indemnify Credit Suisse Securities (USA) LLC against liabilities incurred in connection with acting as a qualified independent underwriter, including liabilities under the Securities Act.

We are subject to various federal, state and local laws and regulations including, but not limited to the Employee Retirement Income Security Act of 1974, as amended, and regulations promulgated by the Internal Revenue Service, the United States Department of Labor and the Occupational Safety and Health Administration. We are also subject to a variety of federal and state employment and labor laws and regulations, including the Americans with Disabilities Act, the Federal Fair Labor Standards Act, the Worker Adjustment and Restructuring Notification Act, or WARN Act, and other regulations related to working conditions, wage-hour pay, overtime pay, family leave, employee benefits, antidiscrimination, termination of employment, safety standards and other workplace regulations.

the RCRA and comparable state laws that impose requirements for the generation, handling, transportation, treatment, storage, disposal and cleanup of waste from our operations;

Our corporate governance guidelines will provide that the Board is responsible for reviewing the process for assessing the major risks facing us and the options for their mitigation. This responsibility will be largely satisfied by our audit committee, which is responsible for reviewing and discussing with management and our independent registered public accounting firm our major risk exposures and the policies management has implemented to monitor such exposures, including our financial risk exposures and risk management policies.

The group arrived early each morning and attacked the process, working at a song-a-day pace and leaving only when the track was complete, like gamblers in Vegas without concern for time. Popper notes that Rollings was incredibly animated in the studio, demonstrating different ideas at the piano, conducting and, at times, even dancing around. His advice was flexibly firm—respectful but direct—and he was especially conscious not to impose on Wilson, with whom he shared an instrument. The five responded willingly to his experiments.

The SEC maintains a website at https://www.sec.gov that contains reports, information statements and other information regarding issuers that file electronically with the SEC. Our registration statement, of which this prospectus constitutes a part, can be downloaded from the SEC’s website. As a result of the offering, we will become subject to the full information requirements of the Exchange Act and will file with or furnish to the SEC periodic reports and other information. These reports and other information may be inspected and copied at the Public Reference Room maintained by the SEC or obtained from the SEC’s website as provided above. Following the completion of this offering, our website will be located at https://www.ipsco.com. We intend to make our periodic reports and other information filed with or furnished to the SEC available, free of charge, through our website, as soon as reasonably practicable after those reports and other information are electronically filed with or furnished to the SEC. Information on our website or any other website is not incorporated by reference into this prospectus and does not constitute a part of this prospectus.

Conversely, we may be subject to infringement claims from third parties in the future resulting from the technology and intellectual property used in the production of our products. If we are found liable for infringement, we may be required to pay significant damages, and if we are unable to license or develop non-infringing technology on a timely basis, we may be unable to continue offer the affected products or services without risk of liability.

Subsequent to the issuance of the unaudited interim consolidated financial statements for the six months ended June 30, 2017, included in the Form S-1 as filed with the Securities and Exchange Commission (“SEC”) on October 27, 2017, the Company identified an error in the calculation of inventory and cost of goods sold related to the bill and hold arrangements. The error resulted in an understatement of cost of sales and an overstatement of gross profit, profit from operations, income before taxes, net income and inventory for the six months ended June 30, 2017 of $5,386,611. The Company assessed the materiality of these errors in accordance with the SEC Staff Accounting Bulletin (“SAB”) No. 99, Materiality and concluded the error was material to the interim financial statements for the six months ended June 30, 2017. The correction of this error increased cost of sales and decreased gross profit, profit from operations, income before taxes and inventory by $5,386,611, and resulted in the net loss of $2,562,262 for the six months ended June 30, 2017.

UNTO HERSELF “Finding the joy in what I’m doing became a major, major change.” Clothing by Rodarte; earrings by Harry Winston; necklace by Bulgari.

We’ve tried to collate the terms and conditions of the major airlines here, but do please also take the time to double-check them yourself.

The Company’s discount rate is estimated as the single equivalent rate such that the present value of the plan’s cash flows using the single rate equals the present value of those cash flows using the Ryan ALM Above Median Curve as of the measurement date. Ryan ALM Above Median Curve is based on the top 50% yielding numbers of bond issues in each grouped maturity band.