Yesterday, I wrote about electronic filings of notices of exemption under Corporations Code Section 25102(f) and 10 CCR § 260.103.

As Alexander Pope observed in his Essay on Man, man is "in endless error hurled".  In other less eloquent words, we all make mistakes.  What should be done then, when a mistake is discovered in a filed notice of exemption?  Here's the Department's advice on how to handle the problem:

Submit a letter identifying the error(s) and indicating the correct information.  If the error concerns the offering amount and the corrected amount requires an increase of the fee, a check or money order for the additional amount must accompany the letter. Include a clear reference in the letter to the Credit Card Transaction number found in the Accounting Report for that particular filing. If the error and correction changes the issuer's place of organization from CA [California] to another state, the letter of correction must include a notarized Consent to Service of Process if one is not already on file with the Department of Corporations.