New York Uniform Commercial Code Code § 8-201

Issuer
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Section 8--201. Issuer.\n  (a) With respect to an obligation on or a defense to a security, an\n"issuer" includes a person that:\n       (1) places or authorizes the placing of its name on a security\n           certificate, other than as authenticating trustee, registrar,\n           transfer agent, or the like, to evidence a share,\n           participation, or other interest in its property or in an\n           enterprise, or to evidence its duty to perform an obligation\n           represented by the certificate;\n       (2) creates a share, participation, or other interest in its\n           property or in an enterprise, or undertakes an obligation,\n           that is an uncertificated security;\n       (3) directly or indirectly creates a fractional interest in its\n           rights or property, if the fractional interest is represented\n           by a security certificate; or\n       (4) becomes responsible for, or in place of, another person\n           described as an issuer in this section.\n  (b) With respect to an obligation on or defense to a security, a\nguarantor is an issuer to the extent of its guaranty, whether or not its\nobligation is noted on a security certificate.\n  (c) With respect to a registration of a transfer, issuer means a\nperson on whose behalf transfer books are maintained.\n

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