Which of the following is NOT a valid reason for companies to go public? (Read the linked SEC webpage before answering)

A

To raise capital and create opportunity for future access to capital.

B

To enable the company's owners, employees and early investors to sell their stock.

C

To create publicity, brand awareness, or prestige for a company.

D

To increase company's flexibility in running its business.

E

To attract and compensate employees with public company stock and stock-options.