| i. | any natural person resident in the United States; |
| ii. | any partnership or corporation organised or incorporated under the laws of the United States; |
| iii. | any estate of which any executor or administrator is a U.S. person; |
| iv. | any trust of which any trustee is a U.S. person; |
| v. | any agency or branch of a foreign entity located in the United States; |
| vi. | any non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a U.S. person; |
| vii. | any discretionary account or similar account (other than an estate or trust) held by a dealer other fiduciary organised, incorporated, or (if an individual) resident in the United States; or |
| viii. | any partnership or corporation if: |
| | a. organised or incorporated under the laws of any foreign jurisdiction; and |
| | b. formed by a U.S. person principally for the purpose of investing in securities not registered under the United States Securities Act of 1933, as amended unless it is organised or incorporated, and owned, by accredited investors (as defined in Rule 501(a) under the United States Securities Act of 1933) who are not natural persons, estates or trusts. |