A student who has earned 12 hours of graduate credit in residence at Texas A&M University may be authorized to transfer courses in excess of the limits prescribed above upon the advice of the advisory committee and with the advance approval of the Office of Graduate Studies if these courses are not available at Texas A&M University. Courses taken in residence at an accredited U.S. institution or approved international institution with a final grade of B or greater might be considered for transfer credit if, at the time the courses were completed, the student was in degree-seeking status at Texas A&M University or at the institution at which the courses were taken, and if the courses would be accepted for credit toward a similar degree for students in degree-seeking status at the host institution. Otherwise, the limitations stated in the preceding section apply. Course work in which no formal grades are given or in which grades other than letter grades (A, B, C, etc.) are given (for example, CR, P, S, U, H, etc.) is not accepted for transfer credit. Courses appearing on the degree plan with grades of D, F or U may not be absolved by transfer work. Credit for thesis research or the equivalent is not transferable. Credit for course work submitted for transfer from any college or university must be shown in semester credit hours or equated to semester credit hours. An official transcript from the university at which the transfer course work was taken must be sent directly to the Office of Admissions and Records.