Rand Capital merges wholly owned subs; Sub Inc. withdraws BDC election and deregisters

RAND CAPITAL CORP

Merger of Rand Capital Sub, Inc. into Rand Capital Sub LLC effective Dec 30, 2021.
Sub Inc. withdrew its election as a business development company on Dec 30, 2021.
Parent filed Form 15 to deregister Sub Inc. common stock and suspend reporting obligations.
All 1,145 shares of Sub Inc. common stock cancelled for no consideration.
Merger treated as complete liquidation under IRC Sections 332 and 337.

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