Rule 701(g)(3) provides that 90 days after an issuer becomes subject to the reporting requirements of the Exchange Act, securities issued in a Rule 701 transaction may be resold pursuant to Rule 144 by a person who is not an affiliate of the issuer in reliance on Rule 144, without compliance with paragraphs (c), (d), (e) and (h) of Rule 144, and by affiliates without compliance with paragraph (d) of Rule 144