Which statement below is correct?

	A.	A private company can become a publicly-traded company by doing an IPO, or by Direct Listing, or by being acquired by a SPAC.
	B.	In Best-Efforts Underwriting, the issuing firm will sell the entire issue to the underwriters and the underwriters assume all the risk of selling the issue to the public using their best efforts.
	C.	IPO underpricing implies that, on average, the issuing firm leaves money on the table, because the shares trade at a price which is much higher (on average) than the IPO price.
	D.	All of the above.
	E.	Only A and C.