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accounting Additional Shares affiliates aggregate amendment April 30 attorney audit auditors Blue Sky laws cash certificates cial client Commission Common Stock Company Company's confidential Consolidated Financial cost counsel dealers December 31 directors disclosed disclosure distribution documents dollar amount due diligence effective date employee equity Exchange Act exercise expenses filed financial statements firm Form S-l Hi-Tech Corporation Hi-Tech Leasing included income initial public initial public offering insider investment investors issued issuer Item letter liability March 31 material ment NASD NASDAQ Notes to Consolidated number of shares ny's officers outstanding pany paragraph partners partnership payment period person prior procedures Prospectus purchase price pursuant R.D. Riche Regis Registration Statement relating Representative request respect Rule schedule Schedule 13D Section Selling Shareholders Selling Stockholders shares of Common Staff stock options transaction unaudited undersigned Underwriting Agreement Venture Capital warrants