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For Blue Nile, Inc., what are the expected proceeds to the company? Is this certain? What assumptions are you making? How would you verify this?

Amazon.com issued an initial public offering in May 1997.
Prior to its IPO, the following information on shares outstanding was listed in the final prospectus:



In the IPO, the firm issued 3,000,000 new shares. The initial price was $18.00/share with investment bankers retaining $1.26 as fees. The final first-day closing price was$23.50.

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