Voice-over-IP service provider Skype filed the registration documents for a proposed initial public offering (IPO), stating that the “number of shares to be offered and the price range for the offering have yet to be determined”. The Wall Street Journal said that US$100m worth of shares will be offered, but that “the final amount raised could differ dramatically from the registration amount, which is used only to calculate SEC fees.” While the service has 560 million registered users, 124 million use it at least once per month, and only 8.1 million used paid-for products.