You keep confusing shares issued under an S-1 with Rule 144 shares. By definition, an S-1 is a REGISTRATION STATEMENT. The shares issued under an S-1 are properly registered and are free-trading when issued. Rule 144 shares are RESTRICTED shares. They were given out as payment for "consulting" services which may or may not have ever been performed. That discussion is irrelevant.
It is REGISTERED vs. RESTRICTED. You need to understand the difference to know what you are seeing here. A restricted Rule 144 share is eligible to trade in 6 months. Sauer Energy constantly gives out these Rule 144 shares, thus there is always a new batch that becomes eligible to trade. There is no cost basis for these shares. The implied basis is the value of whatever services were performed in order to receive the Rule 144 shares.
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