Okla. Stat. tit. 12A, § 12A-8-201: "Issuer"

"Issuer".

(a) With respect to an obligation on or a defense to a

security, an "issuer" includes a person that:

(1) places or authorizes the placing of its name on a

security certificate, other than as authenticating

trustee, registrar, transfer agent, or the like, to

evidence a share, participation, or other interest in

its property or in an enterprise, or to evidence its

duty to perform an obligation represented by the

certificate;

(2) creates a share, participation, or other interest in

its property or in an enterprise, or undertakes an

obligation, that is an uncertificated security;

(3) directly or indirectly creates a fractional interest

in its rights or property, if the fractional interest

is represented by a security certificate; or

(4) becomes responsible for, or in place of , another

person described as an issuer in this section.

(b) With respect to an obligation on or defense to a security,

a guarantor is an issuer to the extent of its guaranty, whether or

not its obligation is noted on a security certificate.

(c) With respect to a registration of a transfer, issuer means

a person on whose behalf transfer books are maintained.