MPEP 707.07(k)
Numbering Paragraphs

This is the Ninth Edition of the MPEP, Revision 08.2017, Last Revised in Januay 2018

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707.07(k)    Numbering Paragraphs [R-08.2012]

It is good practice to number the paragraphs of the Office action consecutively. This facilitates their identification in the future prosecution of the application.