The Delaware Notice of Limited Offering Exemption (Form LOVE) is a document that exempts certain issuers from the state's registration requirements when selling securities. It is used for limited offerings of securities that qualify for the exemption from registration in the state of Delaware. The Form LOVE must be filed with the Delaware Secretary of State before any securities are offered or sold. There are two types of Delaware Notice of Limited Offering Exemption (Form LOVE): a Form LEA and a Form LOB. The Form LEA is used when the offering is for the sale of a security to individuals who meet the accredited investor requirements of the Securities and Exchange Commission. The Form LOB is used when the offering is for the sale of a security to individuals who meet the requirements of the Delaware Small Business Investment Company Act or the Delaware Limited Liability Company Act.