If providing bid assurance collateral in the form of cash for a Company, a Bidder must provide a W-9 with the Part 2 Proposal, for the entity to which will be returned the cash tendered as bid assurance collateral. A W-9 must be provided for the same entity and cannot be supplied at a later date.  If the Seller (or Bidder) is newly formed and a W-9 cannot be obtained for that entity, the return of cash letter can name another entity (such as the parent company of the Bidder) as long as the W-9 is provided for that same entity with the Part 2 Proposal.