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What is odd lot buyback of shares?

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In an odd-lot tender offer ("Odd-lot Offer"), the offer to purchase is limited to security holders who own less
than 100 shares ("Odd-lot Holders"). The purpose of an Odd-lot Offer generally is to reduce the issuer's disproportionately high cost of servicing small shareholder accounts, and to enable such shareholders to dispose of their securities without incurring brokerage fees.
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