Any issuance and delivery of Common Shares in connection with the Mandatory Conversion shall be made without charge to the Lenders or the Administrative Agent for any documentary, stamp or any similar issue or transfer tax in respect of the issue thereof, and the Borrower shall pay any and all documentary, stamp or similar issue or transfer taxes that may be payable in respect of the issuance or delivery of such Common Shares. Borrower shall not, however, be required to pay any such tax which may be payable in respect of any transfer involved in the issue and delivery of shares of such Common Shares in any name other than that of the Lender of the applicable portion of the Loan so converted, and, notwithstanding anything herein to the contrary, any such tax shall be payable by such Lender.