EFTA Document EFTA01382266

Amendment No. 3 to Form S-1 Tabk of Contents NYSE trading symbol "ABS." Conflicts of Interest Risk factors Directed Share Program A portion of the net proceeds from this offering will be used to repay borrowings outstanding under the ABS/Safeway Term Loan Facilities. Because one or more funds or accounts managed or advised by an investment management affiliate of Guggenheim Securities, LLC are lenders under the ABS/Safeway Term Loan Facilities and may receive 5% or more of the net proceeds from this offering, Guggenheim Securities, LLC is deemed to have a "conflict of interest" within the meaning of Rule 5121 (Rule 5121") of the Financial Industry Regulatory Authority, Inc. ("FINRA"). As such, this offering is being conducted in accordance with the applicable requirements of Rule 5121. Rule 5121 requires that a "qualified independent underwriter' meeting certain standards participate in the preparation of the registration statement and prospectus and exercise the usual standards of due diligence with respect thereto. Goldman, Sachs & Co. will act as a "qualified independent underwriter" within the meaning of Rule 5121 in connection with this offering. Goldman, Sachs & Co. will not receive any additional fees for serving as a qualified independent underwriter in this offering. We have agreed, subject to certain terms and conditions, to indemnify Goldman, Sachs & Co. against certain liability incurred in connection with it acting as a qualified independent underwriter in this offering, including liabilities under the Securities Act of 1933, as amended (the "Securities Act"). Guggenheim Securities, LLC will not confirm sales to accounts in which it exercises discretionary authority without the prior written consent of the customer. See "Underwriting (Conflicts of Interest)." For a discussion of risks relating to our company, our business and an investment in our common stock, see Risk Factors' and all other information set forth in this prospectus before investing in our common stock. At our request, the underwriters have reserved for sale, at the initial public offering price, up to 5% of the shares offered by this prospectus for sale within the United States to some of our directors, officers, employees, business associates and related persons. If these persons purchase reserved shares, it will reduce the number of shares available for sale to the general public. Any reserved shares that are not so purchased will be offered by the underwriters to the general public on the same terms as the other shares offered by this prospectus. Unless otherwise indicated, all information in this prospectus excludes up to 9,795,918 shares of our common stock that may be sold by us if the underwriters exercise in full their option to purchase additional shares of our common stock. 16 hill). wua.sccgo% Arclik es edgar data' 1646972 000119312515335826'd900395ds Itt.htm110 14'2015 9:03:02 AM1 CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0081555 SDNY_GM_00227739 EFTA01382266