We are unaware of any authority directly addressing the U.S. federal income tax treatment of instruments with terms substantially the same as the units. The acquisition of a unit should be treated for U.S. federal income tax purposes as the acquisition of one share of our Series A common stock and one-fifth of one warrant to acquire one share of our Series A common stock. Each holder of a unit must allocate the purchase price paid by such holder for such unit between the one share of Series A common stock and the one-fifth of one warrant based on their respective relative fair market values. Each investor must make his or her own determination of such value based on all the relevant facts and circumstances. Therefore, we strongly encourage each investor to consult his or her tax advisor regarding the determination of value for these purposes.