Delaware Code
Subchapter X. Sale of Assets, Dissolution and Winding Up
§ 274. Dissolution before issuance of shares or beginning of business; procedure.

If a corporation has not issued shares or has not commenced the business for which the corporation was organized, a majority of the incorporators, or, if directors were named in the certificate of incorporation or have been elected, a majority of the directors, may surrender all of the corporation's rights and franchises by filing in the office of the Secretary of State a certificate, executed and acknowledged by a majority of the incorporators or directors, stating:

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