sustained EB-1C Case: Software

MATTER OF L-S- CORP. 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: DEC. 6, 2018 
APPEAL OF NEBRASKA SERVICE CENTER DECISION 
PETITION: FORM 1-140, IMMIGRANT PETITION FOR ALIEN WORKER 
The Petitioner, which creates advertising management software for clients in the news media, seeks 
to permanently employ the Beneficiary as a multinational deployment manager under the first 
preference immigrant classification for multinational executives or managers. Immigration and 
Nationality Act (the Act) section 203(b)(l)(C), 8 U.S.C. § 1153(b)(l)(C). This classification allows a 
U.S. employer to permanently transfer a qualified foreign employee to the United States to work in an 
executive or managerial capacity. 
The Director of the Nebraska Service Center denied the petition, concluding that the record did not 
establish, as required, that: ( l) the Petitioner will employ the Beneficiary in the United States in a 
managerial or executive capacity; (2) the Beneficiary has been employed abroad in a managerial or 
executive capacity; and (3) the Petitioner has the ability to pay the Beneficiary's proffered wage. 
On appeal, the Petitioner submits additional evidence and asserts that the Director erred by giving 
excessive weight to one element of the Beneficiary's job duties and to "non-material changes in the 
Petitioner's organizational charts." The Petitioner also contends that its net income plus the actual 
wages paid exceeds the proffered wage. 
Upon de nova review, we will sustain the appeal. The Director's only specific finding about the 
Beneficiary's job duties was that meeting with customers at trade shows is not a qualifying task. We 
agree with the Petitioner that this "small and infrequent aspect of [the Beneficiary's] job'' does not 
disqualify the Beneficiary. The Director also raised concerns about apparent discrepancies in the 
company's organizational charts, but the Petitioner has shown that these differences resulted from a 
restructuring of the organization. The Petitioner has also addressed concerns about prior statements 
by the Beneficiary that raised questions about the nature of his past work abroad. Newly available 
evidence establishes the Petitioner's ability to pay the Beneficiary's proffered salary at all relevant 
times. In sum, we find that the Petitioner has met its burden of proof by a preponderance of the 
evidence. 
ORDER: The appeal is sustained. 
Cite as Matter of L-S- Corp., ID# 1740291 (AAO Dec. 6, 2018)