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The Book of Jargon® – Emerging Companies is one of a series of industry and practice area-specific glossaries published by Latham & Watkins. The definitions contained in The Book of Jargon® are designed to provide an introduction to the applicable terms often encountered in the emerging companies industry. Many of these terms raise complex legal issues on which specific legal advice will be required. The terms are also subject to change as applicable laws and customary practice evolve.