; (vii) an exchange or clearing agency (as defined in section 3 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c )) that is registered under section 6 or 17A of the Securities Exchange Act of 1934 ( 15 U.S.C. 78f and 78q–1); (viii) an investment company (as defined in section 3 of the Investment Company Act of 1940 ( 15 U.S.C. 80a–3 )) or an investment advisor (as defined in section 202(11) of the Investment Advisors Act of 1940 ( 15 U.S.C. 80b–2(11) )), if the company or adviser is registered with the Securities and Exchange Commission, or has filed an application for registration which has not been denied, under the Investment Company Act of 1940 ( 15 U.S.C. 80a–1 et seq.) or the Investment Advisor Act of 1940 ( 15 U.S.C. 80b–1 et seq.); (ix) an insurance company (as defined in section 2 of the Investment Company Act of 1940 ( 15 U.S.C. 80a–2 )); (x) a registered entity (as defined in section 1a of the Commodity Exchange Act ( 7 U.S.C. 1a )), or a futures commission merchant, introducing broker, commodity pool operator, or commodity trading advisor (as defined in section 1a of the Commodity Exchange Act ( 7 U.S.C. 1a )) that is registered with the Commodity Futures Trading Commission; (xi) a public accounting firm registered in accordance with section 102 of the Sarbanes-Oxley Act ( 15 U.S.C. 7212 ); (xii) a public utility that provides telecommunications service, electrical power, natural gas, or water and sewer services, within the United States; (xiii) a church, charity, or nonprofit entity that is described in section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code of 1986, has not been denied tax exempt status, and has filed the most recently due annual information return with the Internal Revenue Service, if required to file such a return; (xiv) any business concern that— (I) employs more than 20 employees on a full-time basis in the United States; (II) files income tax returns in the United States demonstrating more than $5,000,000 in gross receipts or sales