Different transaction from what? Read the court documents. In 2015 they were in default and were summoned to court where the court ordered repayment and agreed to the terms as fair - an sec requirement for exemption. Maybe you missed the full conversation. A poster claimed that ALKM was illegally selling shares back in 2015 when they weren't. Read his sticky. It is wrong. Here is the 8k in response to the inaccuracy from your post:
Item 3.02 Unregistered Sales of Equity Securities.
Reference is made to the disclosures set forth under Item 1.01 of this Current Report, with disclosures incorporated herein by reference.
The issuances of Common Stock pursuant to the terms of the Settlement Agreement, approved by the EROP Order, are exempt from the registration requirements of the Securities Act pursuant to Section 3(a)(10) thereof, as an issuance of securities in exchange for bona fide outstanding claims, where the terms and conditions of such issuances are approved by a court after a hearing upon the fairness of such terms and conditions at which all persons to whom it is proposed to issue securities in such exchange shall have the right to appear.
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