A Checklist summarizing key items to cover in a legal due diligence investigation for a securities offering. It provides practical advice for organizing the due diligence process and highlights issues and potential problems to consider when reviewing specific categories of issuer documents, including corporate records, business contracts, and others. It does not cover business due diligence, financial and accounting due diligence, or specialist due diligence. This Checklist is not a comprehensive list, but merely a guide to assist attorneys in focusing on important issues.