"issuer" means the person by whom the equipment or
property is or is to be used; and except that, with respect to
fractional undivided interests in oil, gas, or other mineral
rights, the term "issuer" means the owner of any such right or of
any interest in [...]
"Issuer" means a bailee who issues a document except that in
relation to an unaccepted delivery order it means the person who
orders the possessor of goods to deliver. Issuer includes any
person for whom an agent or employee purports to act in issuing a
[...]