USA
A public resale offering by stockholders or other securityholders of the company. In a secondary offering, the company does not receive any proceeds. A secondary offering can be completed by the securityholders filing their own registration statement with the SEC or the securities can be included in the registration statement filed for a company's IPO or any other primary offering.
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.