Kate GIFTED a cat to Mark. She wanted a tall, lanky cat filling out an N1-A form pursuant to the section 8(A) of the Investment Company Act. The corporate name on the form should be Penguin Co. The cat is wearing a suit and looks frazzled. A second pudgier cat is wearing a blazer, carrying an SLR camera, and drinking a Guinness while shaking his head in disapproval.