Google

named a full list of underwriters for its hotly anticipated initial public offering.

The new disclosure, which came in an amended filing with the

Securities and Exchange Commission

, expands to 31 the number of securities firms that will be selling shares in the offering. Google filed late last month for a $2.7 billion IPO that is expected to be Wall Street's biggest event since the collapse of the tech bubble.

A date hasn't been chosen, and Google still hasn't disclosed the number of shares it plans to sell. The company has said that it expects to apply to list on either the New York Stock Exchange or the Nasdaq Stock Market.

Along with Morgan Stanley and Credit Suisse First Boston, who were tabbed as the lead banks in the company's April 29 paperwork, the new filing names a host of other firms big and small. The newly named banks range from Wall Street giants such as Citigroup Global Markets, Goldman Sachs and Merrill Lynch to auction boutique WR Hambrecht and online trading houses E*Trade and Ameritrade.

Hambrecht's inclusion is notable because of the Internet search engine's decision to use a so-called Dutch auction to set the price for its shares. Hambrecht has been a pioneer in bringing auction-based IPOs to the Street.

In a Dutch auction, the company and its investment banks initially determine how many shares they intend to sell to the public, and establish a price range for the stock. Investors then submit bids proposing their own price for the stock and how many shares they intend to purchase. The process is supposed to help the company settle upon a fair price for its stock.

While there's much to commend in Google's decision to let the marketplace set the price for its shares, the process is one that tends to benefit the company more than investors looking for IPO gold. That's because a primary goal of a Dutch auction is help a company avoid leaving money on the table -- a move that often negates the possibility of an opening day trading surge.

"If we satisfy the demand for our shares at or near the clearing price for the auction, market demand for our shares when trading begins in the public market may be significantly limited,'' Google said on page 18 of its April prospectus.