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Tuesday, January 21, 2014 1:05:37 PM
"Industry Guide 7
The specific disclosure requirements of Industry Guide 7 under the Securities Act and Exchange Act apply to all issuers, including small business issuers, engaged in mining operations. Guide 7 is applicable to all mining companies, not just small business issuers."
http://www.sec.gov/interps/telephone/cftelinterps_indguides.pdf
The term "Issuer" means any company that issues shares to the public. That includes non-SEC registered and reporting companies. Claiming reserves without a final (bankable) feasibility study is fraudulent. Quite a few reporting and non-reporting companies have been nailed on that specific issue.
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