PREPARING AND TRANSMITTING EDGARLINK ONLINE SUBMISSIONS

Agency decision

Ask Donna

What actually matters in this document.

Text

7.1 Introduction

EDGARLink Online allows you to prepare and submit a number of submission types. The main

content of these submissions is made up of attached documents one of which is the form itself.

Usually the filer creates these documents first and then “builds” the submission using the online

interface.

EDGARLink Online submissions are typically accessed from the ‘EDGARLink Online Form

Submission’ link on the EDGAR Filing Website. However, Regulation A form types DOSLTR,

1-A-W, 1-A-W/A, 253G1, 253G2, 253G3, 253G4, 1-SA, 1-SA/A, 1-U, 1-U/A, 1-Z-W, and

1-Z-W/A which are EDGARLink Online submissions can also be accessed from the ‘Regulation

A’ and the ‘Draft Offering Statement’ links on the EDGAR Filing Website. Additionally, a Draft

Registration Statement which is also an EDGARLink Online submission is accessed from the

‘Draft Reg. Statement’ link on the EDGAR Filing Website. The process to create and submit

these form types is identical to an EDGARLink Online submission.

When you create your submission using EDGARLink Online, you must enter information into

specified fields. Some fields are required, some fields are required when applicable, and some

fields are optional. Required fields are indicated by a ‘*’ next to their labels. The EDGAR rules

apply to both mandatory/required and optional fields. When you enter information into

EDGAR-specified fields in the EDGARLink Online submission, headers are automatically

created in XML.

EDGARLink Online needs certain information to accurately process the submission you are

filing. For example, basic submission information identifies the entity for whom the filing is

being made, gives information on fees, and indicates the type of document you are filing.

EDGARLink Online verifies that the information required for submission validation has been

entered. For example, if the submission requires the time period for which you are filing the

report, EDGARLink Online verifies that you have provided a date in the Period field. For more

information on field, document, or submission validation; see Section 7.4, “Validating Your

Submission.” You must enter information in all fields designated as “required” in the submission

or EDGARLink Online will prevent you from making the submission.

EDGARLink Online helps you prepare, submit, and correct submissions by:

Formatting your submission information using XML. This formatting is needed to process

your submission in EDGAR. To manually create a submission in XML, see

https://www.sec.gov/edgar/filer-information

Checking for formatting errors in the document and submission prior to submitting it.

Assisting you in troubleshooting errors. EDGARLink Online provides a screen text viewer

that allows you to identify errors in the submission.

Note: If there are errors in your submission document, you need to incorporate your

changes, save the document, and reattach it to your submission.

You can use the EDGAR Filing Website to submit EDGARLink Online Filings.The EDGAR

Portal will also direct you to the EDGAR Filing Website.

Note: Please remember to enter https when entering the URL. You will not be able to access the

September 14, 2026

7-2

EDGAR Filer Manual (Volume II)

EDGAR Filing Website without the “s” designation.

The EDGAR Filing Website provides the following capabilities:

Accesses EDGAR’s features using the Internet.

Provides online submission preparation and transmission.

Provides editing capabilities for your company information.

Provides submission notification messages.

Allows you to select your login CIK to determine which CIK will be reflected in the

accession numbers of your filings. You may select any CIK for which you have been

authorized in the EDGAR Filer Management dashboard to submit filings.

We require that your browser support JavaScript and we recommend that you accept browser

“cookies” when accessing this website. The EDGAR Filing Website software contains functions

that allow us to remind you if you need to update your software depending upon the last time you

visited the EDGAR Filing Website. This information is recorded in your browser cookies.

It is your decision as to the best means to access the Internet. EDGAR accepts transmissions

from any Internet source, so you can decide which Internet Service Provider (ISP) best suits your

needs. Most filers use the EDGAR Filing Website to submit EDGARLink Online filings.

7.1.1

Using the EDGAR Filing Website

Later in this document there will be step-by-step instructions for accessing the EDGARLink

Online submissions form types. To do this you will use the EDGAR Filing Website. Before you

get started on this process, read this section to get general information about this website. It will

cover the basics about using a browser and accessing the EDGAR Filing Website. Detailed

information on the screens is also included. To access the EDGAR Filing Website, either use the

EDGAR Gateway or follow the directions listed below to access it directly:

1. Go to the EDGAR Filing Website Login page (https://www.edgarfiling.sec.gov).

2. Enter your individual account credentials.

Note: You must obtain individual account credentials from Login.gov to log in to

the EDGAR Filing Website. For more information, please refer to Volume I

of the Filer Manual, at Section 3(a).

3. If your individual account credentials are valid, the Welcome page appears. If you are

already logged into EDGAR with a concurrent session, a message will appear

indicating the number of concurrent sessions.

4. You will be able to choose your login CIK, which is the CIK that will be reflected in

the accession number for each of your EDGAR submissions. You may change your

5. After logging into the EDGAR Filing website, you may see one of the following

messages: “Account Confirmation Due Soon” or “Account Confirmation Missed.” If

your account confirmation is due soon or if your missed confirmation deadline was

within the last three months, EDGAR allows you to perform an account confirmation

in the EDGAR Filer Management dashboard. For more details, please refer to the

September 14, 2026

7-3

EDGAR Filer Manual (Volume II)

“How Do I Complete Annual Confirmation for an EDGAR Account” webpage on

SEC.gov (https://www.sec.gov/submit-filings/filer-support-resources/how-do-iguides/complete-annual-confirmation-edgar-account). If it has been more than three

months since the missed confirmation deadline, you will need to submit a new Form

ID to regain access to the account. If you need assistance, contact our Filer Support

Staff at (202) 551-8900 for help.

We have placed information and menu links on the EDGAR Filing Website Home page, that

connect you to websites concerning filing and submission types, help files, SEC Rulemaking,

and fee information.

Once you log in to EDGAR, you will be able to view the following Last Account Activity

details: date, time, and whether the last login attempt was successful. Additionally, you can view

the Recent Login Activity page by selecting the “Login History” link. This page contains

information on the login history for the last 30 calendar days for both the EDGAR Filing and the

EDGAR OnlineForms Management websites. The information displayed includes the date, time,

and whether each login attempt was successful.

Once you log in to EDGAR, an option menu appears on the left-hand side of the browser

window. This menu allows you to navigate easily through EDGAR without having to return to a

menu page.

Two additional functions will help you use the EDGAR Filing Website. The [Logoff] button

ends your EDGAR session. Clicking ‘Home’ brings you to the EDGAR Filing Website Welcome

page. From this menu you can move back and forth between pages, find news, or get additional

assistance.

This menu is broken down into six sections:

Information Exchange

Draft Submissions

Regulation A

Regulation Crowdfunding

Online Forms

Support

7.1.1.1 Information Exchange

In the Information Exchange section there are four links:

Transmit

The ‘Transmit’ link allows you to transmit your filings to EDGAR. This function applies to

filer-constructed submissions.

Retrieve/Edit Data

By clicking the ‘Retrieve/Edit Data’ link, you can query company, filing, or module/segment

information, retrieve your fee account information, or request return of unused funds.

September 14, 2026

7-4

EDGAR Filer Manual (Volume II)

EDGARLink Online Form Submission

By clicking the ‘EDGARLink Online Form Submission’ link, you can select a submission type

to open it, and then enter the submission information, attach and validate documents and submit.

Once submitted, the filing is processed by EDGAR.

Fee Rate Table

Click the ‘Fee Rate Table’ link to view the latest fee rate information from the SEC. The fee rate

information displayed is:

Form Type

Fee Rate

Validity Date

Fee/Interest

Fee Type

EDGARLink Online automatically includes the fee rates for calculating submission fees. Details

for using EDGARLink Online to calculate the fee rates are covered in Section 7.2.2, “Viewing

the Fee Rate.”

7.1.1.2 Draft Submissions

This menu section provides links that enable you to file Draft Registration Statements and Draft

Offering Statements.

Draft Registration Statements are EDGARLink Online submission form types which can be

submitted via the following link:

Draft Reg.Statement

This link allows you to prepare and submit a New Draft Registration Statement (Form DRS), an

Amended Draft Registration Statement (Form DRS/A), or a Correspondence Related to Draft

Registration Statement (DRSLTR) to EDGAR for processing. Companies that qualify to submit

draft registration statements either under Section 6(e)(1) of the Securities Act or the Division of

Corporation Finance’s Enhanced Accomodations for Issuers Submitting Draft Registration

Statements or the Division of Corporation Finance’s Foreign Private Issuer policy must prepare

and submit their confidential draft documents here.

Special purpose acquisition companies (SPACs) can identify target companies (in cases where

business combination transactions exist between SPACs and target companies i.e. de-SPAC) as

co-registrants on submission types DRS and DRS/A. When completing a DRS or DRS/A, you

must indicate whether you as a primary registrant are an “Emerging Growth Company.” If you

answer “yes”, then you must provide a response for the “Elected not to use the extended

transition period for complying with any new or revised financial accounting standards” field.

If co-registrants are included, a response is required for the “Emerging Growth Company” field.

If the response to the “Emerging Growth Company” field is “yes”, then you must provide a

response for the “Elected not to use the extended transition period for complying with any new

or revised financial accounting standards” field.

Filers can disseminate previously accepted draft registration statements that are yet to be

September 14, 2026

7-5

EDGAR Filer Manual (Volume II)

disseminated to the public via the ‘Draft Reg. Statement’ link.

Draft Offering Statement

Click the ‘Draft Offering Statement’ link to view the File Regulation A Forms page. This page

displays links to Regulation A submission form types, including the following draft offering

statements:

Non-public draft offering statement under Regulation A (DOS)

Non-public draft pre-qualification amendment for offering statement under Regulation A

(DOS/A)

Draft Offering Statement Letter (DOSLTR)

These links allow you to prepare and submit DOS, DOS/A, and DOSLTR submission form types

to EDGAR for processing. You can also disseminate previously accepted draft offering

statements via the ‘Disseminate Draft Offering Statement’ link on the File Regulation A Forms

page.

7.1.1.3 Regulation A

This menu section provides a link that enables you to file Regulation A submission form types

and disseminate previously accepted draft offering statements. Click the ‘Regulation A’ link to

view the File Regulation A Forms page. The Regulation A submission form types are: DOS,

DOS/A, DOSLTR, 1-A, 1-A/A, 1-A POS, 1-A-W, 1-A-W/A, 253G1, 253G2, 253G3, 253G4,

1-K, 1-K/A, 1-SA, 1-SA/A, 1-U, 1-U/A, 1-Z, 1-Z/A, 1-Z-W, and 1-Z-W/A.

If you select Regulation A submission form type DOSLTR, 1-A-W, 1-A-W/A, 253G1, 253G2,

253G3, 253G4, 1-SA, 1-SA/A, 1-U, 1-U/A, 1-Z-W, or 1-Z-W/A, then you will be directed to the

Main tab of the selected form type on the EDGARLink Online application. Refer to Section 7.3,

“Preparing your EDGARLink Online Submission,” for instructions on how to prepare these

EDGARLink Online submissions: DOSLTR, 1-A-W, 1-A-W/A, 253G1, 253G2, 253G3, 253G4,

1-SA, 1-SA/A, 1-U, 1-U/A, 1-Z-W, and 1-Z-W/A.

If you select Regulation A submission form type DOS, DOS/A, 1-A, 1-A/A, 1-A POS, 1-K,

1-K/A, 1-Z, and 1-Z/A, then you will be directed to the Filer Information tab of the selected form

type on the Online Form. Refer to Section 8.2.3, “File Regulation A Forms,” for instructions on

how to prepare the following Regulation A form types: DOS, DOS/A, 1-A, 1-A/A, 1-A POS,

1-K, 1-K/A, 1-Z, and 1-Z/A.

7.1.1.4 Regulation Crowdfunding

This menu section provides a link that enables you to file Regulation Crowdfunding submission

form types. The Regulation Crowdfunding form types are: C, C-W, C-U, C-U-W, C/A, C/A-W,

C-AR, C-AR-W, C-AR/A, C-AR/A-W, C-TR, C-TR-W, CFPORTAL, CFPORTAL/A, and

CFPORTAL-W.

If you select Regulation Crowdfunding submission form type C, C-W, C-U, C-U-W, C/A,

C/A-W, C-AR, C-AR-W, C-AR/A, C-AR/A-W, C-TR, or C-TR-W you will be directed to the

Filer Information screen for the form. Refer to Section 8.2.5, “File Form C,” for instructions on

how to prepare the following Regulation Crowdfunding form types: C, C-W,

C-U, C-U-W, C/A, C/A-W, C-AR, C-AR-W, C-AR/A, C-AR/A-W, C-TR, and C-TR-W.

September 14, 2026

7-6

EDGAR Filer Manual (Volume II)

If you select Regulation Crowdfunding submission form type CFPORTAL, CFPORTAL/A, or

CFPORTAL-W, then you will be directed to the Filer Information screen for the form. Refer to

Section 8.2.7, “File Form Funding Portal,” for instructions on how to prepare the following

Regulation Crowdfunding form types: CFPORTAL, CFPORTAL/A, and CFPORTAL-W.

7.1.1.5 Online Forms

This menu section provides links that enable you to file online submissions of the following

forms and submissions:

[Effective March 2, 2027, the following bullet regarding Form 1 will be added to the EDGAR

Filer Manual, pursuant to Extension of Compliance Dates for Electronic Submission of Certain

Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS

Report, Securities Act Release No. 33-11386 (Dec. 8, 2025).]

Form 1

Allows you to prepare and submit Form 1 variants (1, 1AA, 1AC, 1/A 1/A-A 1/A-T, 1/SM, 1/S-R, 1W).

File 13H

Allows you to prepare and submit Form 13H variants (13H, 13H-A, 13H-Q, 13H-I,

13H-T, and 13H-R) to EDGAR for processing.

File Form 13F

Allows you to prepare and submit Form 13F variants (13F-HR, 13F-HR/A, 13F-NT, and

13F-NT/A) to EDGAR for processing.

File Form 13F Confidential Treatment Request (Form 13F-CTR)

x Allows you to prepare and submit Form 13F Confidential Treatment Request (13F-CTR

and 13F-CTR/A) to EDGAR for processing.

[Effective January 1, 2027, the following bullet will be added to the EDGAR Filer Manual,

pursuant to Extension of Compliance Dates for Electronic Submission of Certain Materials

Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report,

Securities Act Release No. 33-11386 (Dec. 8, 2025).]

File ANE Exception Notice

Allows you to prepare and submit ANE Exception Notice variants (ANE EXCEP

NOTICE and ANE EXCEP NOTICE-W)

File Form ATS-N

Allows you to prepare and submit Form ATS-N (ATS-N, ATS-N/MA, ATS-N/UA,

ATS-N/CA, ATS-N/OFA, ATS-N-C, and ATS-N-W) to EDGAR for processing.

File Municipal Advisor Forms

Allows you to prepare and submit Municipal Advisor Forms (MA, MA-A, MA/A, MA-I,

MA-I/A, and MA-W) to EDGAR for processing.

File SDR

September 14, 2026

7-7

EDGAR Filer Manual (Volume II)

Allows you to prepare and submit Form SDR variants (SDR, SDR/A, SDR-A, and

SDR-W) to EDGAR for processing.

File SBSEF

Allows you to prepare and submit Forms SBSEF, SBSEF-CCO-RPT, SBSEF-FIN-QTR,

and SBSEF-FIN-REQ variants (SBSEF, SBSEF/A, SBSEF-W, SBSEF-V, SBSEF-CCORPT, SBSEF-CCO-RPT/A, SBSEF-FIN-QTR, SBSEF-FIN-QTR/A, SBSEF-FIN-REQ,

and SBSEF-FIN-REQ/A) to EDGAR for processing.

File SBS Entity Forms

Allows you to prepare and submit SBS Entity Forms (SBSE, SBSE/A, SBSE-A,

SBSE-A/A, SBSE-BD, SBSE-BD/A, SBSE-C, SBSE-W, SBSE-CCO-RPT, and

SBSE-CCO-RPT/A) to EDGAR for processing.

File X-17A-5 Part III

Allows you to prepare and submit Form X-17A-5 variants (X-17A-5 and X-17A-5/A) to

EDGAR for processing.

File 17-H

Allows you to prepare and submit Form 17-H variants (17HACON, 17HACON/A,

17HQCON, and 17HQCON/A) to EDGAR for processing.

File Transfer Agent Forms

x Allows you to prepare and submit TA Form variants (TA-1, TA-1/A, TA-2, TA-2/A,

and TA-W) to EDGAR for processing.

File N-CEN

x Allows you to prepare and submit Form N-CEN variants (N-CEN and N-CEN/A) to

EDGAR for processing.

File Form 24F-2

x Allows you to prepare and submit Form 24F-2 variants (24F-2NT and 24F-2NT/A) to

EDGAR for processing.

File Form N-PX

x Allows you to prepare and submit Form N-PX variants (N-PX and N-PX /A) to

EDGAR for processing.

File Form N-PX Confidential Treatment Request (Form N-PX CTR)

x Allows you to prepare and submit Form N-PX Confidential Treatment Request (N-PX

CTR and N-PX CTR/A) to EDGAR for processing.

File Form N-CR

x Allows you to prepare and submit Form N-CR variants (N-CR and N-CR/A) to

EDGAR for processing.

September 14, 2026

7-8

EDGAR Filer Manual (Volume II)

7.1.1.6 Support

This menu section provides links to a number of resources that will assist you in the filing

process. In addition to general help, you can review topics like frequently asked questions, and

rule making.

General Help

If you need help while using EDGAR, click ‘General Help’ from the menu to bring up the

General Support Menu page that displays a list of help topics.. When you click a topic, you are

shown information or additional links to specify the type of assistance you need.

Frequently Asked Questions

‘Frequently Asked Questions’ (FAQ) opens the EDGAR Frequently Asked Questions page. The

FAQ page includes different questions that have been asked most often. Click the hyperlink topic

to display the answer in the lower portion of the window.

SEC Rulemaking

The ‘SEC Rulemaking’ link leads you to an area of the SEC’s Public Website that gives you

up-to-date rule information. You will get information about rules that have been proposed or

adopted, as well as other bulletins and notices.

Fees

The ‘Fees’ link in the EDGAR menu opens the EDGAR Filing Fees page. This page contains

information on filings that require fees, offsetting fees, making fee payments, and bank wire

transfers.

Company Search

This link opens the Company Search page and redirects your browser to the EDGAR Company

Database. From this website you can perform company searches through the EDGAR database

that is updated daily.

7.1.2

Information on Headers

Header information for your filing documents is still required in EDGAR, but you should not add

them if you use EDGARLink Online. By using EDGARLink Online, your header tags and

information are automatically placed in the correct nesting order and in the correct places within

your submission.

7.2 Creating an EDGARLink Online Submission

This section describes the general process for preparing an EDGARLink Online submission and

transmitting it to EDGAR for processing.

7.2.1

Accessing the EDGARLink Online Submission

You can access the different EDGARLink Online submissions on the EDGAR Filing Website

using the EDGARLink Online Form Submission option from the left navigation menu.

Note: Draft Registration Statements which are EDGARLink Online submissions can be

September 14, 2026

7-9

EDGAR Filer Manual (Volume II)

accessed from the ‘Draft Reg. Statement’ link displayed under the Draft Submissions

section of the EDGAR Filing Website. Companies that qualify to submit draft

registration statements either under under Section 6(e)(1) of the Securities Act, the

Division of Corporation Finance’s Enhanced Accommodations for Issuers Submitting

Draft Registration Statements or the Division of Corporation Finance’s Foreign Private

Issuer policy must use this link to prepare and submit their confidential draft documents.

Co-registrants are allowed on Draft Registration Statements. Once the draft registration

statement is accepted, EDGAR will assign a file number to each co-registrant(s) on the

DRS or DRS/A submission. Filers can also include new co-registrants on a DRS/A

submission if they were not included on the initial DRS submission. If the DRS/A filing

is accepted, EDGAR will assign a file number to the newly added co-registrants.

The following sections of this chapter describe the steps for completing one submission form

type. You can use these steps whether you are compiling a correspondence, filing a Draft

Registration Statement, an annual 10-K, or submitting segments, as the Graphical User Interface

for these form types are similar.

Submissions consist of sets of fields and information designated for specific submission types.

You will need to fill out the appropriate submission before you transmit it.

To access an EDGARLink Online submission:

1. Access the EDGAR Filing Website and log in.

2. Click one of the following links on the left navigation menu, based on the form type

you want to submit:

Draft Reg.Statement

The Draft Registration Statements page displays. Proceed to step 3 to access the

form type you want to submit.

Draft Offering Statement

The File Regulation A Forms page displays. Proceed to step 4 to access the

EDGARLink Online submission form type DOSLTR (Draft Offering Statement

Letter).

Regulation A

The File Regulation A Forms page displays. Proceed to step 5 to access the

EDGARLink Online submission form types for Regulation A that you want to

submit.

EDGARLink Online Form Submission

The EDGARLink Online Type Selection page displays. Proceed to step 6 to

access the form type you want to submit.

3. On the Draft Registration Statements page, click either the ‘New Draft Registration

Statement’ or the ‘Amended Draft Registration Statement’ link to submit a draft

registration statement. Click the ‘Correspondence Related to Draft Registration

Statement’ link to submit a correspondence related to the draft registration statement.

Note: All correspondence with the staff during the confidential or non-public portion

September 14, 2026

7-10

EDGAR Filer Manual (Volume II)

of the filing review process must be submitted using the ‘Correspondence

Related to Draft Registration Statement’ link. This ensures that your

communication with the staff during the confidential or non-public part of the

review remains in the non-public status. Do not send correspondence relating

to a draft registration statement as a separate submission (using the CORRESP

submission type). Note that co-registrants are allowed on DRSLTR

submissions.

The selected draft registration statement page appears. Proceed to Section 7.3,

“Preparing Your EDGARLink Online Submission” for details on how to prepare

your draft registration statement.

Note: If you want to disseminate a draft registration statement, click the

‘Disseminate Draft Registration Statement’ link. Refer to the steps outlined in

Section 7.7.1, “Disseminating Draft Registration Statements,” for information

on how to disseminate a previously submitted DRS or DRS/A submission.

4. On the File Regulation A Forms page that displays, select Draft Offering Statement

Letter (DOSLTR) and click the [Next] button. The Draft Offering Statement Letter

(DOSLTR) page displays. DOSLTR is an EDGARLink Online submission type and

for instructions on how to prepare your draft offering statement letter, refer to Section

7.3, “Preparing your EDGARLink Online Submission.”

5. On the File Regulation A Forms page that displays, select the EDGARLink Online

submission 1-A-W, 1-A-W/A, 253G1, 253G2, 253G3, 253G4, 1-SA, 1-SA/A, 1-U,

1-U/A, 1-Z-W, or 1-Z-W/A that you want to submit and click the [Next] button. The

screen for the selected submission type appears. Refer to Section 7.3, “Preparing your

EDGARLink Online Submission,” for instructions on how to complete these

EDGARLink Online submissions.

6. On the EDGARLink Online Submission Type Selection page, click the submission

form type link. Alternatively, scroll through the Submission Types list box and select

a submission type, then click the [Go to Form] button.

The selected submission type appears.

Note: The ‘REG A’ link on the EDGARLink Online Submission Type Selection

page allows you to access Regulation A submission form types and

disseminate previously accepted draft offering statements.

Refer to Section 7.3, “Preparing your EDGARLink Online Submission,” for

instructions on how to prepare and submit these Regulation A EDGARLink

Online submissions: DOSLTR, 1-A-W, 1-A-W/A, 253G1, 253G2, 253G3,

253G4, 1-SA, 1-SA/A, 1-U, 1-U/A, 1-Z-W, and 1-Z-W/A.

Refer to Section 8.2.3, “File Regulation A Forms,” for instructions on how to

prepare and submit the following Regulation A form types: DOS, DOS/A,

1-A, 1-A/A, 1-A POS, 1-K, 1-K/A, 1-Z, and 1-Z/A.

September 14, 2026

7-11

EDGAR Filer Manual (Volume II)

7.2.2

Viewing the Fee Rate

EDGARLink Online contains the latest fee rates from the SEC and automatically inputs this

information into the Offering & Fees page.

When you begin working on your fee-bearing submission, EDGARLink Online uses this

information to update the amount owed by automatically loading the rate into your submission.

When the fee rates change, the latest rate is available in your submission. Check the EDGAR

Filing Website for changes in fees. The changes in fee rate are noted on the EDGAR Welcome

pages.

7.3 Preparing Your EDGARLink Online Submission

7.3.1

Submission

This section outlines how to organize the EDGARLink Online submissions. Section 7.3.11,

“Module and Segment Submissions,” provides support for preparing module and segment

submission. Section 7.3.13, “Bulk Filing” provides support for transmission of bulk submissions.

7.3.1.1 Submission Structure

To create a submission, EDGARLink Online provides you with a Graphical User Interface (GUI)

screen that contains fields where you enter your values. Different forms have different fields that

are rendered or do not render depending upon which submission you selected.

Each submission is broken down into sections, called blocks. The top block contains a field that

displays the filer’s submission type. This information automatically appears once you select the

submission. This field is read-only which means you cannot edit the information displayed in it.

In this block there are tabs that open the different pages you need to create your submission and

also other buttons that allow you to SAVE, PRINT, SUBMIT, RESTORE and EXIT your

submission. This block also provides you access to EDGARLink Online HELP. The lower block

contains fields where you enter submission information. As discussed in Section 7.1.1, “Using

the EDGAR Filing Website,” some of these fields are required, and some are optional. As you

enter information in these fields, you are creating your submission. In this chapter we discuss in

general terms the process of submission preparation which includes all the different types of

documents you can submit: correspondence, cover letters, exhibits, forms, and reports. You may

consult the “How Do I Understand EDGARLink Online Submission Types” webpage on

SEC.govto find information regarding sample submission types (https://www.sec.gov/submitfilings/filer-support-resources/how-do-i-guides/understand-edgarlink-online-submission-types).

7.3.1.2 Menu Buttons

The EDGARLink Online submissions are easily navigated using the tabs displayed in the upper

block of the screen:

Main

Documents

Notifications

Module/Segment

September 14, 2026

7-12

EDGAR Filer Manual (Volume II)

Series/Classes (appears only on S/C form types)

Fee Offsets (appears only on fee-bearing form types)

Offering & Fees (appears only on fee-bearing form types)

The Documents, Notifications and Module/Segment tabs appear for every online submission,

with the exception of submission form types CERT, NPORT-EX, and NPORT-EX/A. The

Series/Classes, Fee Offsets and Offering & Fees tabs appear only if you have selected a series

and classes or fee-bearing form type.

In each EDGARLink Online submission, there are seven working pages: Main, Attached

Documents List, Notification Information, Referenced Module/Segment List, Series/Classes

(Contracts) Information, Offerings & Fees, and Fee Offset Information. The Documents,

Notifications and Module/Segment tabs appear when you open any submission, with the

exception of submission form types CERT, NPORT-EX, and NPORT-EX/A. The Series/Classes

tab appears when the form type is chosen as a Series/Classes (Contracts) type and the filer

indicates through a choice of Investment Company type that they must report series and classes.

The Fee Offsets and Offering & Fees tabs appear only after you have selected a fee-bearing form

type.

The [Help] button activates the help functions. If you need help as you are completing your

submission, you can access the help files to assist you in the process.

7.3.1.3 EDGARLink Online Tool Bar

The tool bar located in the upper block of the screen helps you perform basic functions like save,

restore, print, submit, exit and view EDGARLink Online help. The following list displays the

buttons and explains what function the button performs:

Button

Function

The [SAVE] button saves the current submission to your local drive. This will

enable you to save a partially completed submission on your computer. If you

click this button, your submission fields and attached documents are saved into

one file. EDGARLink Online will add an .eis extension to the file name. You can

retrieve this file using the [RESTORE] button.

The [PRINT] button prints all the submission tabs, with and without information

entered:

x The visible text contained in the fields will print.

x Submission documents will not be printed. For more information on printing

submission documents; see Section 7.3.4.11, “Printing Documents.”

The [SUBMIT] button transmits your submission to EDGAR for processing.

When you click the [SUBMIT] button, EDGAR will automatically validate your

submission information. If there are errors, EDGAR will provide the list of error

messages for this validation. These error messages will be shown in red and

display a “red x” icon next to the field names to indicate which fields contain

invalid information. You must correct the errors on each page.

September 14, 2026

7-13

EDGAR Filer Manual (Volume II)

Button

Function

The [RESTORE] button allows you to retrieve a previously saved submission.

When you click the [RESTORE] button it opens the Restore File window that lets

you locate your previously saved submission.

The [HELP] button opens a window displaying the EDGAR Filer Manual

(Volumes I – II).

The [EXIT] button exits the current submission and opens the EDGARLink

Online Submission Type Selection page. Any data entered will be discarded.

7.3.1.4 Submission Fields

When the fields in EDGARLink Online submissions are displayed, you will notice that some of

these fields are mandatory (indicated by a “*” next to the fields label), and some are optional. If

the mandatory fields are filled out incorrectly, EDGARLink Online will prevent you from

transmitting your submission. You must correct the invalid values. Although the fields without a

“*” next to their label are optional, we do ask that you provide any relevant information.

As you are looking at the online submissions, there are certain fields that appear on all

submissions and some fields that are not visible. Some of the fields common to all submissions

are the Filer CIK, Filer CCC, Submission Contact, and SROs. To enter information in any field

in the submission, click a field and enter the information by using your keyboard. Some fields

have a pick list, so you do not need to enter information. You can scroll through the list and click

the entry you want to appear in the field.

EDGARLink Online checks the entry of each field for format and length. If you enter data

incorrectly a “red x” icon is displayed next to the associated field.

Some fields do not require input; they read information that has already been entered. For

example, on the Attached Documents List page, there is a Document Count field that

automatically updates when you attach submission documents. EDGARLink Online counts the

number of documents and inserts that number in this field.

Some information is provided via radio buttons and check boxes. These types of fields insert a

condition. For example, when you attach documents in the Attached Documents List page, you

can have EDGAR validate these documents by activating the check boxes next to the documents

and clicking the [Doc Validation] button; see Section 7.4.2, “Document Validation.”

Some fields require a date value. For example, the Fee Offset Information page contains an

Offset Filing Date field. You can either enter a valid date in this field or use the calendar icon

next to the field to select a valid date.

Before EDGAR can receive, process, and disseminate submissions electronically, filers must

include filer information in EDGARLink Online fields. We call the process of adding required

information to a prepared submission EDGARizing.

EDGARLink Online helps you format the values correctly. For instance, in the case of a

pre-effective amendment to a Form S-1, where the correct value for the Submission Type field is

“S-1/A” (not “S-1” or anything else), EDGARLink Online recognizes the correct combinations

of required information and removes much of the submission preparation burden from you.

September 14, 2026

7-14

EDGAR Filer Manual (Volume II)

7.3.2

EDGARLink Online Submission Preparation Map

The online submission pages for electronic filing are outlined below.

(1) EDGARLink Online Main Page

Filer’s Access Identification

Submission Header Information

(2) EDGARLink Online Documents Page

Document Header Information

Attached Submission Documents

(3) EDGARLink Online Notification Page

Additional Notification

E-Mail Addresses

(4) Referenced Type 2 Module and Segment Page

Referenced Type 2 Modules and Segments

(5) *Series and Classes (Contracts) Information Page

New, Existing, and Merger Series and Class (Contracts) Identifiers

(6) **Fee Offset Page

Offsetting Fees Information

(7) ***Offerings and Fees Page

Payment Methods, Fees Paid, Payor Information, and Shares Information

Certain elements are common to all submissions.

* (5) is used only on submissions that have series and classes (contracts).

** (6) and (7) are common only to fee-bearing submissions only.

KEY:

(1) EDGAR requires identification of the filer, regardless of the medium chosen for an electronic

submission:

For each submission, you must supply submission and filer information (basic information for

one entire submission that includes the CIK, CCC, SROs, etc.) This submission information is

automatically inserted into the correct EDGAR format from the fields on the Main page. Each

submission may require specific information. If required information is missing, EDGARLink

Online will not allow you to submit a filing.

(2) You may attach multiple submission documents in ASCII, HTML, or PDF format in a single

submission in addition to correspondence and cover letters. You can also attach referenced

graphics, *.jpg or *.gif, as part of your submission. The maximum size of each HTML document

attached within ABS-15G and ABS-15G/A submission must not exceed 25 MB.

The documents attached to a submission are mimed by EDGARLink Online before transmission,

September 14, 2026

7-15

EDGAR Filer Manual (Volume II)

which increases the size of the documents by approximately one third of its original size. The

maximum size of your submission, after the miming of the documents by EDGARLink Online,

must not exceed 200 MB for all form types except form types ABS-EE, ABS-EE/A, NPORT-P,

NPORT-P/A, NPORT-NP, and NPORT-NP/A, which may not exceed 600 MB. A Combined

10-D/ABS-EE submission must not exceed 800 MB, with 600 MB for the ABS-EE submission

and 200 MB for the 10-D submission (and their respective amendments).

(3) In addition to receiving submission notification messages to your primary company e-mail

address, you may send submission notification messages to additional e-mail addresses listed on

that page.

7.3.2.1 Tips for Submission Template Data Entry

When you begin your submission using EDGARLink Online there are fields where you enter

information that is recorded in your submission. Entering information in the fields is as easy as

typing on a word processing application:

1. Click in the field using your mouse.

2. Use your keyboard to enter information.

You can use your mouse to move from field to field. You can also use the [Tab] key to move

your cursor to the next field.

Note: In EDGARLink Online it does not matter in which order you enter your fields, or on

which page you start, because you can save the partially completed submission and return

to it later; however, all required fields must be filled out before you transmit the

submission.

EDGARLink Online allows you to enter any type of information via a keyboard: numbers,

letters, or special characters. EDGARLink Online checks the validity of the value. For example,

your CCC is eight characters long and must contain at least one number, one letter, and one

special character, @, #, $, or *. If you enter your CCC incorrectly (does not conform to these

rules), a “red x” icon is displayed next to the associated field and you cannot complete the

processing of your submission until you correct the entry. The CCC will be listed in the EDGAR

Filer Management dashboard for each CIK for which you are authorized to take action in

EDGAR.

Some fields contain pick lists that display when you click the down arrow on the right hand

border. When the list appears, click the option you want to choose for that field. Other fields

automatically format your entry. The Period field automatically converts dates to the correct

EDGAR mm-dd-yyyy format.

Check boxes allow you to tell EDGARLink Online that you want to activate a function. To turn a

check box on, click it once. A check appears in the box. If you want to turn the check box off,

click it again, and the check disappears.

Radio buttons work similarly to check boxes, but a radio button informs EDGAR of a condition.

When you use the “Is this a LIVE/TEST Filing” radio button, you are telling EDGAR what type

of submission you are filing. The default for this button is “LIVE.” In order to submit a test

filing, you need to change the “LIVE” radio button to the “TEST” radio button. To change

the filing to a TEST filing, click once on the “TEST” radio button.

September 14, 2026

7-16

EDGAR Filer Manual (Volume II)

7.3.3

The EDGARLink Online Main Page

EDGAR needs certain information to accurately process the submission you are filing. For

example, basic submission information identifies the entity for which the filing is being made,

gives information on fees, and indicates the type of document you are filing.

EDGARLink Online verifies that the information required for all submission validation has been

entered. For example, if the submission requires the indication of a time period for which you are

filing the report, EDGARLink Online verifies that you have provided a date in the Period field.

You may consult the “How Do I Understand EDGARLink Online Submission Types” webpage

on SEC.gov to find information regarding the submission header fields that apply to each form

that you file electronically (https://www.sec.gov/submit-filings/filer-support-resources/how-do-iguides/understand-edgarlink-online-submission-types). You must enter information in all header

fields designated as “required” in the submission or EDGARLink Online will prevent you from

transmitting your submission to EDGAR.

Fields are categorized in the following two ways for a particular submission:

Required – EDGARLink Online will not allow you to omit a required field. Fields that are

required when applicable should be entered when your filing situation requires them.

Required fields are indicated by a “*” next to the fields name.

Optional – Optional fields and their values provide important information but are not

required for EDGAR to accept your submission. We encourage you to use such fields where

applicable, but, if you do not, EDGAR will not suspend your submission.

EDGARLink Online uses some of the information you have entered to process your submission

and to create a “header” for your submission. Headers are automatically created in XML when

you enter filer-supplied information (values) into EDGAR-specified fields in the EDGARLink

Online submission. Header information is included when your submission is disseminated.

7.3.3.1 Entering Submission Information

Once you open a submission, you can begin entering submission information. On the Main page,

you are required to fill out the Filer CIK, Filer CCC, and SROs fields:

1. Click in the Filer CIK field and enter your CIK. You do not need to enter the leading

zeros (0); EDGARLink Online automatically inserts them before the number you

enter.

2. Click in the CCC field and enter your CCC. EDGARLink Online will validate the

value you entered in the Filer CIK and CCC field to ensure that the combination is

valid. The CCC will be listed in the EDGAR Filer Management dashboard for each

CIK for which you are authorized to take action in EDGAR.

Note: EDGARLink Online masks the CCC value entered by the user.

3. If there are any Co-Registrants, add their CIK and CCC. EDGARLink Online will

validate each Co-Registrant CIK and CCC pair to ensure it is valid. The CCC will be

listed in the EDGAR Filer Management dashboard for each CIK for which you are

authorized to take action in EDGAR. If there is more than one co-registrant, click the

[Add Co-Registrant] button. If there are more co-registrant CIK and CCC fields than

you need, use only the number you need. When processing your submission, EDGAR

September 14, 2026

7-17

EDGAR Filer Manual (Volume II)

ignores all extra empty fields. You may remove one or more additional

Co-Registrants by checking the box to the left of the Co-Registrant CIK field and

then clicking the [Delete Co-Registrant] button.

4. Select value(s) for the SROs field by clicking the check boxes next to each SROs

option. If none, select “none.”

Depending upon the submission type you are preparing, you may have completed all the required

fields for that submission. Some submissions require other fields. To find information regarding

submission type samples, see the “How Do I Understand EDGARLink Online Submission

Types” webpage on SEC.gov (https://www.sec.gov/submit-filings/filer-support-resources/howdo-i-guides/understand-edgarlink-online-submission-types).

If you want to open a different submission type in EDGARLink Online, you would save your

current work by clicking the [SAVE] button. Any data entered but not saved will be discarded.

Then click the [EXIT] button, which will cause the EDGARLink Online Submission Type

Selection page to appear, and you can select a new submission type.

7.3.3.2 Field Values and Definitions

In this manual, the term “value” refers to the information that you need to supply. When EDGAR

encounters a field, it determines if you have supplied the required information. In some cases, no

value is required; however, in most cases, values are required.

For EDGAR to process values, you must enter them in a specified format. The Period field

automatically converts dates to the correct EDGAR mm-dd-yyyy format.

EDGAR is programmed to verify if there is a specified number of characters for each value. This

specified number of characters is the field length. For example:

The CIK field has a field length of up to 10 digits, 1234567890.

In EDGARLink Online, the Main page field values will not allow you to exceed the specified

number of characters. In some cases, as in CIK, EDGARLink Online inserts leading zeros before

your input if the value is less than the field length.

Table 7-1: Information Fields Available on Main Page contains a list of all the fields available on

the Main page for all submission types. You may only see some of these fields depending upon

the submission type you are preparing.

Table 7-1: Information Fields Available on Main Page

Field #

Field Name

Is this a LIVE or

TEST Filing?

September 14, 2026

Example of Value to

be Inserted

Radio Button

Definition (Limits of Field)

Marks a submission to be treated as a TEST

or LIVE filing. Unless the submission is

marked as TEST, the filing will be treated by

EDGAR as a LIVE filing and, if accepted, be

disseminated. Submit live filings in live mode if

using EDGARLink Online. We cannot change

a test submission into a live submission, nor

can we change a live submission into a test

submission.

7-18

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

SROs

Check Box

Identifies one or more stock exchanges or

other self-regulatory organizations on which

the issuer’s securities are listed or traded. The

value “NONE” is selected by default.

Submission

Contact

Label

Marks the area of the submission contact

information.

Name

A. Jones

Identifies a person to contact if there are

questions about the submission. This field

allows up to 30 characters.

This field is not

required; however we

recommend that you

enter a value.

Phone

202-555-1111

This field is not

required; however we

recommend that you

enter a value.

Phone number of the contact person; you

must include an area code. This field allows

up to 20 characters.

E-mail Address

Ajones@xyz.com

E-mail address of the contact person. Value

must be in standard Internet address format,

including exactly one “@” character, at least

one “.” After the “@”, one or more EDGAR

acceptable characters before the “@”, and

one or more acceptable EDGAR characters

before and after each existing “.”

Filer CIK

1234567890

Your SEC-supplied CIK. This field allows up to

10 characters.

In those instances where a single filing is

being made on behalf of more than one

person or entity, you must enter separate filer

information for each such entity or fill in the

Group Members field, depending upon the

filing being made. See Section 7.3.3.1,

“Entering Submission Information,” for more

information on co-registrants.

Filer CCC

September 14, 2026

X21234@1

Your CCC (8 characters, at least one of which

must be a numeral and at least one must be

@, #, $, or *). It is case-sensitive.

7-19

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

File Number

333-00000-1111

SEC-supplied file number required for

Confirming Copy submissions, some

amendments, and other specific submission

types. The field allows up to 17 characters.

The prefix may contain 1-3 digits, the

sequence number may contain 1-8 digits, the

optional suffix may contain 1-4 characters,

and the fields are separated with a hyphen.

Duty to File

Reports

Remains?

Yes

Select Yes or No to indicate if the registrant’s

duty to file reports under section 13(a) or 15(d)

remains.

Form Type

Pick List**

Form type for Filer or Co-Registrant used for

combining filing form types in a single

submission.

Is this filing by a

successor

company

pursuant to Rule

257(b)(5)

resulting from a

merger or other

business

combination?

Yes

Select Yes or No to indicate that a successor

company is filing because of a merger.

File Number

24R-00000-1

SEC-supplied file number. This field allows up

to 17 characters, and only one file number for

each registrant. The prefix may contain 1-3

digits, the sequence number may contain 1-8

digits, the optional suffix may contain 1-4

characters, and the fields are separated with a

hyphen.

Is Filer a

Registered

Investment

Company or a

Business

Development

Company?

Check Box

This must be checked by Investment

Companies to display fields specifically for

Investment Companies.

Filer Investment

Company Type

Pick List***

Filers must indicate their type based on their

last effective registration statement (except

N-14). (See Rule 313(a) of regulation S-T.)

Please Provide a

Brief Description

of the Update

Updated Item X and

Exhibits X and Y

Brief description of the NRSRO filing changes.

This field is optional and allows up to 256

characters.

Co-Reg CIK

1234567890

The SEC-supplied CIK for a registrant

associated with this submission.

September 14, 2026

7-20

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

Co-Reg CCC

x21234@1

The CCC for a registrant associated with this

submission. (8 characters, at least one of

which must be a numeral and at least one

must be @, #, $, or *). It is case-sensitive.

Co-Reg File

Number

333-00000-1111

SEC-supplied file number. Required for

amendments to 1933 Act registration

statements and with specific form types. This

field allows up to 17 characters. When adding

a new co-registrant to an amendment, you

must type “NEW” in the File Number field of

the new co-registrant.

Co-Reg Duty File

Reports

Remains?

Yes

Select Yes or No to indicate if the

co-registrant’s duty to file reports under

section 13(a) or 15(d) remains.

Form Type

S-3/A

Used to specify a different form type for a

co-registrant filing, or to indicate a

combination filing.

Emerging Growth

Company

Pick List; Yes or No

Select Yes or No to indicate if the co-registrant

meets the emerging growth company criteria.

18a

Elected not to

use the extended

transition period

for complying

with any new or

revised financial

accounting

standards

Pick List; Yes or No

Select Yes or No to indicate if the co-registrant

has elected not to use the extended transition

period for complying with any new or revised

financial accounting standards. If the

co-registrant indicated “Yes” for “Emerging

Growth Company” in Field 19, it must indicate

“yes” or “no” in field 19a.

Reporting Owner

Information

Label

Marks the beginning of reporting owner

identification and must be followed by the CIK

and CCC.

Note: This group replaces the Filer CIK/CCC

for Form 144.

19a

CIK

1234567890

SEC-supplied reporting owner’s CIK. This field

allows up to 10 characters.

19b

CCC

x21234@1

Reporting owner’s CCC (8 characters, at least

one of which must be a numeral, and at least

one must be @, #, $, or *; case-sensitive).

19c

Relationship

Pick List; DIRECTOR,

OFFICER,

OWNER,OTHER

Identifies relationship of the reporting owner to

the subject company.

September 14, 2026

7-21

EDGAR Filer Manual (Volume II)

Field #

Field Name

Period

Example of Value to

be Inserted

12-31-2000

Definition (Limits of Field)

End date of report or period of filing; preferred

order is month, day, and year (i.e., mmddyyyy)

and EDGAR will convert your input to this

format. Months should be abbreviated using

the first three letters only (i.e., Apr or

JAN).This field is also used for proxy meeting

dates (field up to 20 characters; use hyphen,

slash, or space to separate numbers). Unless

otherwise specified, future dates for most form

types will be flagged as errors. Refer to

SEC.gov | Automated Conformance Rules for

EDGAR Data Fields for information regarding

which forms will allow you to use future dates

in the Period field. This field will allow you to

either enter a date or select a date using the

calendar icon.

12 31 2000

DEC 31 2000

31 DEC 2000

Dec 31 2000

12/31/00

20a

Start Period

Date Picker;

01-01-1980

Start date of report or period of filing.

Date value should be between 01-01-1980

and 12-31-2050. No future date is allowed.

The Start Period cannot have the same value

as the End Period.

20b

End Period

Date Picker;

12-31-2050

End date of report or period of filing. Date

value should be between 01-01-1980 and

12-31-2050. No future date is allowed. The

date entered has to be later than the date

entered in Start Period field.

Please describe

what information

is being

amended with

this filing

Updated compliance

information in Financial

Report

Specifies the information that has changed on

submission form types SDR-CCO or

SDR-CCO/A since the previous compliance

report or financial report, and is being updated

in this filing. This field is optional if you are

amending a previous report for the same

period. The field allows up to 1000 characters.

Act

Radio Button; 33 40

For certain filings by investment companies,

the field identifies Act or Acts when the form

type may be filed under more than one Act.

Valid values when required are 33, 34, 40 or

33 40. If both apply, use the entry with both

Acts.

33 or

Delaying

Amendment

Check Box

Indicates that submission includes a delaying

amendment.

References-429

333-00000

Refers to 1933 Act Registration Statements

updated pursuant to Rule 429. The value

represents the file number of the prior

registration statement. If more than one

applies, repeat the field for each value. This

field allows up to 17 characters.

September 14, 2026

7-22

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

Reference-462B

333-00000

Identifies the 1933 Act file number associated

with the prior effective registration statement

for the same offering pursuant to Securities

Act Rule 462(b). This field allows up to 17

characters.

Subject

Company

Label

Marks the area of subject company

information fields.

26a

CIK

1234567890

Identification of the subject company. This

field allows up to 10 characters.

26b

IRS Number

22-7777777

Subject company's IRS employer identification

code. The IRS number usually appears on the

cover page of a Form 10-K (nine characters

plus an optional hyphen; EDGARLink Online

displays a hyphen with this tag).

26c

Name

Small Co. Ltd.

Name of the subject company. This field

allows up to 150 characters.

26d

File Number

005-00000

SEC file number used under subject company

for confirming copies and other specific

submission types. This field allows up to 17

characters.

Is Subject

Company a

Registered

Investment

Company or a

Business

Development

Company?

Check Box

This must be checked when the subject

company is an Investment Company to

display fields specific to Investment

Companies.

Investment

Company Type

Pick List***

Indicate the subject company’s type based on

their last effective registration statement

(except N-14). (See Rule 313(a) of Regulation

S-T.)

Items

Pick List 8-K and 1-U

Items

Identifies each reportable event declared in an

8-K or 1-U filing. If more than one applies,

repeat the field for each event. See listing of

item values and event definitions in Section 1,

“8-K and 1-U Items,” of the “How Do I

Understand Automated Conformance Rules

for EDGAR Data Fields” webpage on SEC.gov

(https://www.sec.gov/edgar/automatedconformance-rules). (field is one item

selection for each entry).

September 14, 2026

7-23

EDGAR Filer Manual (Volume II)

Field #

29a

Field Name

Fiscal Year

Example of Value to

be Inserted

12/31

Identifies the new Company fiscal year end

date mm/dd format. This field allows up to 5

characters. Item 5.03 Amendments to articles

of Incorporation or Bylaws; Change in Fiscal

Year requires you to enter the new Fiscal Year

end date (mm/dd) in the Fiscal Year field.

05/31

29b

Item Submission

Type

Definition (Limits of Field)

Pick List; 425

Identifies an optional additional Submission

Type that the 8-K submission simultaneously

satisfies as an additional filing obligation under

Rules 425, 14a-12, 14d-2(b), or 13e4(c). Items

1.01, 1.02, 2.01, 5.01, or 8.01 allow an

optional field, Item Submission Type, to

specify an additional Submission Type that the

8-K submission simultaneously satisfies as an

additional filing obligation.

DEFA14A

DFAN14A

SC TO-C

29c

Depositor 33 File

Number

333-12345

SEC-supplied file number. Required when an

8-K is the 1st filing for an Asset-Backed

Security Issuing Entity and an Item 6.01 is

specified. This field allows up to 17

characters.

Serial

Check Box

Used when an offering is made from an

effective shelf registration statement and the

offering relates to interests in a separate legal

entity, such as a trust or partnership, that is

distinct from the registrant. Used when

applicable to submissions of form type 424B1,

424B2, 424B3, 424B4, 424B5, 424B7, 424B8,

or 424H. This will initiate the generation of a

new CIK for the serial company created by

this filing.

30a

Serial Company

Name

Small Co Ltd

Name of the serial company. If more than one,

repeat the field. This field allows up to 150

characters. The name should be in conformed

format. See conformance definitions in

Volume I of the Filer Manual.

Is this an

electronic copy of

an official filing

submitted in

paper format?

Check Box

A confirming copy is not an official filing. This

tag should be used only when the official filing

was previously made on paper. When a

confirming copy is sent, the File Number field

is visible and mandatory for non-subject

company filings. For subject company filings,

the File Number field is mandatory and is

located under the Subject Company label. If

you are using EDGARLink Online, the field

automatically appears when you activate the

“Confirming Copy” check box.

September 14, 2026

7-24

EDGAR Filer Manual (Volume II)

Field #

Field Name

Group Members

Example of Value to

be Inserted

John Smith

Identifies list of group member names or joint

filers. Used with Williams Act filings when

there is more than one member of a Williams

Act group or where there are joint filers. The

list should exclude the entity identified in the

filer tags (there is only one filer). Each name

must appear in a separate field.

Jane Doe

Effectiveness

Date

Definition (Limits of Field)

10-15-2000

Filer requested effectiveness date that applies

to all co-registrants in a co-registrant filing for

certain Investment Company filings. Preferred

order is month, day, and year, i.e., mmddyyyy

and EDGAR will convert your input. This field

allows up to 20 characters. Use hyphen,

slash, or space to separate numbers. This

field will allow you to either enter a date or

select a date using the calendar icon.

10/15/2000

10 15 2000

15 Oct 2000

10/15/00

OCT 15 2000

Depository

International Financial

Corporation

Identifies the bank foreign filers deposited

SEC filing fees. This field allows up to 50

characters.

Is Filer a Shell

Company?

Pick List; Yes or No

Select Yes or No to indicate if company meets

the shell company criteria: a company with no

or nominal operations, and with no or nominal

assets or assets consisting solely of cash and

cash equivalents.

Is Filer a

Well-Known

Seasoned

Issuer?

Pick List; Yes or No

Select Yes or No to indicate if primary

registrant meets the well-known seasoned

issuer criteria noted in Rule 405 of Regulation

C under the Securities Act of 1933 [17 CFR

230.405].

Is Filer a New

Registrant?

Pick List; Yes or No

Select Yes or No to indicate if the primary

registrant has been registered or regulated

under the Investment Company Act for less

than 12 calendar months preceding this filing.

Filed Pursuant to

General

Instruction A.2?

Pick List; Yes or No

Select Yes or No to indicate if this form is a

filing pursuant to General Instruction A.2.

Is Fund 24F-2

Eligible?

Pick List; Yes or No

Select Yes or No to indicate if the fund is

24F-2 eligible.

September 14, 2026

7-25

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

Is Filer a

Voluntary Filer?

Pick List; Yes or No

Select Yes or No to indicate if primary

registrant (other than an investment company)

is not required to file reports pursuant to

Section 13 or 15(d) of the Securities

Exchange Act of 1934.

Accelerated Filer

Status

Pick List;

Non-Accelerated Filer

or Accelerated Filer or

Large Accelerated Filer

or Not Applicable

Indicates whether the primary registrant is a

Large Accelerated Filer, Accelerated Filer,

Non-Accelerated Filer, or Not Applicable.

Indicate Not Applicable where the accelerated

filer status is unknown for the filing period.

Is Fee

Table/Exhibit

included?

Pick List; Yes or No

Indicates a prospectus that contains a fee

exhibit. This field is applicable to all filings

where attaching the EX-FILING FEES

document is optional, as noted in the “How Do

I Understand Automated Conformance Rules

for EDGAR Data Fields” webpage on SEC.gov

(https://www.sec.gov/edgar/automatedconformance-rules).

Is Filing Pursuant

to Rule 163?

Check Box

Indicates that the communications are made

under Rule 163.

Is Filing Pursuant

to Rule 433?

Check Box

Indicates that the communications are made

under Rule 433.

Is Filing First

Filing of an

Issuing Entity?

Check Box

Indicates that the Free Writing Prospectus is

the first filing for an Asset-Backed Security

Issuing Entity.

45a

Depositor CIK

1234567890

SEC supplied Depositor’s CIK. Required when

a Free Writing Prospectus is the 1st filing for

an Asset-Backed Security Issuing Entity. This

field allows up to 10 characters.

45b

Depositor 33 File

Number

333-12345

SEC-supplied file number. Required when a

Free Writing Prospectus is the 1st filing for an

Asset-Backed Security Issuing Entity. This

field allows up to 17 characters.

Smaller

Reporting

Company

(Investment

Companies may

not select this

option)

Check Box

Indicates that the company is a smaller

reporting company with both a public float and

revenues of less than $75 million.

September 14, 2026

7-26

EDGAR Filer Manual (Volume II)

Field #

Field Name

Rule 13p-1

Example of Value to

be Inserted

Check Box

Definition (Limits of Field)

Indicates that an SD or SD/A submission is

being made under Rule 13p-1. The filer is

required to select at least one item under

which the submission is being made: Item

1.01 or 1.02. (If both Items apply, select Items

1.01 and 1.02).

Fields displayed upon selection of Items:

Item 1.01:

•

Period

Item 1.02:

• Period

Note: If you selected Item 1.02 on an SD or

SD/A submission form type, then you

must attach an EX-1.01 document type

(in ASCII or HTML format) using the

Documents tab.

Rule 13q-1

Check Box

Indicates that an SD or SD/A submission is

being made under Rule 13q-1. The filer is

required to also select Item 2.01.

Fields displayed upon selection of Items:

Item 2.01:

•

September 14, 2026

7-27

Period

EDGAR Filer Manual (Volume II)

Field #

48a

Field Name

Are you a

resource

extraction issuer

controlled by

another resource

extraction issuer

that has

submitted a Form

SD disclosing the

information

required by Item

2.01 for the

controlled entity?

If so, select

“Yes.” If not,

select “No.” If

you select “No”

you must include

Exhibit 2.01.

Example of Value to

be Inserted

Pick list; Yes or No

Definition (Limits of Field)

Select “Yes” if the controlling entity filed Form

SD reporting resource extraction data for your

organization already.

Select “No” if you are a resource extraction

issuer that is not controlled by another

resource extraction issuer or if your controlling

entity did not file a Form SD disclosing the

information required by Item 2.01 for the

controlled entity.

Note:

If you selected Item 2.01 on an SD or

SD/A submission form type and

answered “No” to the question, then

you must attach an EX-2.01 document

type (in XBRL format) using the

Documents tab. If you answered

“Yes” EX-2.01 is optional. The filing

will be suspended if there are any

XBRL validation errors, regardless

whether the answer to the question is

“Yes” or “No.”

Exhibit 3.01 (Opinion of Counsel as required

by Rule 13q-1(d)(1) or (2) (17 CFR

240.13q1(d)(1) or (2)) is optional and can be

filed on an SD or SD/A submission form type

when the filer is claiming an exemption from

reporting.

Sponsor CIK

September 14, 2026

1234567890

The CIK of the Sponsor who organizes and

initiates an asset-backed securities

transaction by selling or transferring assets to

the issuing entity. This field allows up to 10

characters.

7-28

EDGAR Filer Manual (Volume II)

Field #

Field Name

ABS Asset Class

ABS Sub Asset

Class

September 14, 2026

Example of Value to

be Inserted

Pick List

Definition (Limits of Field)

Asset class of the asset-backed securities.

The values are:

List Box

•

Residential mortgages –

Prime

•

Residential mortgages –

Non-Prime

•

Residential mortgages –

HELOC

•

Residential mortgages –

Reverse Mortgages

•

Residential mortgages –

Manufactured Housing

•

Residential mortgages –

Other/Combined

•

Commercial mortgages

•

Auto loans

•

Auto leases

•

Equipment leases

•

Equipment loans

•

Student loans

•

Floorplan financings

•

Debt Securities

•

Resecuritization

•

Credit card

•

Other

Identifies the ABS sub asset class for the

asset-backed security.

7-29

EDGAR Filer Manual (Volume II)

Field #

Field Name

Rule 15Ga-1

Example of Value to

be Inserted

Radio Button

Definition (Limits of Field)

Indicates a submission is being made under

Rule 15Ga-1. The filer is required to select

under which item the submission is being

made:1.01,1.02, or 1.03

Fields displayed upon selection of Items:

Item 1.01:

Securitizer has no activity to report for

the initial period pursuant to Rule

15Ga-1(c)(1)

Item 1.02:

Start Period

End Period

Has the Securitizer previously filed an

ABS-15G under Item 1.01 for the

same Asset Class as this report?

File Number

Securitizer has no activity to report for

the quarterly period pursuant to Rule

15Ga-1(c)(2)(i)

Securitizer has no activity to report for

the annual period pursuant to Rule

15Ga-1(c)(2)(ii)

Item 1.03:

Not Applicable (N/A)

52a

Securitizer has

no activity to

report for the

initial period

pursuant to Rule

15Ga-1(c)(1)

Pick list; Yes or No

Select Yes or No to indicate if the Securitizer

has any activity to report for the initial period

pursuant to Rule 15Ga-1(c)(1).

52b

Has the

Securitizer

previously filed

an ABS-15G

under Item 1.01

for the same

Asset Class as

this report?

Pick list; Yes or No

Select Yes or No to indicate if the Securitizer

has previously filed an ABS-15G under Item

1.01 for the same Asset Class as this report.

September 14, 2026

7-30

EDGAR Filer Manual (Volume II)

Field #

52c

Field Name

File Number

Example of Value to

be Inserted

025-00000-1

Definition (Limits of Field)

If the answer to ‘Has the Securitizer previously

filed an ABS-15G under Item 1.01 for the

same Asset Class as this report?’ is ‘Yes’, you

are required to enter the SEC supplied file

number. This field allows up to 17 characters,

and only one file number is allowed for each

registrant. The valid prefix for the file number

is 025-.

If the answer to ‘Has the Securitizer previously

filed an ABS-15G under Item 1.01 for the

same Asset Class as this report?’ is ‘No’, then

the system will generate a new “025-” file

number, and assign that number to the filing.

52d

Securitizer has

no activity to

report for the

quarterly period

pursuant to Rule

15Ga-1(c)(2)(i)

Pick list; Yes or No

Select Yes or No to indicate if the Securitizer

has any activity to report for the quarterly

period pursuant to Rule 15Ga-1(c)(2)(i).

52e

Securitizer has

no activity to

report for the

annual period

pursuant to Rule

15Ga-1(c)(2)(ii)

Pick list; Yes or No

Select Yes or No to indicate if the Securitizer

has any activity to report for the annual period

pursuant to Rule 15Ga-1(c)(2)(ii).

September 14, 2026

7-31

EDGAR Filer Manual (Volume II)

Field #

Field Name

Rule 15Ga-2

Example of Value to

be Inserted

Radio Button

Definition (Limits of Field)

Indicates a submission is being made under

Rule 15Ga-2. The filer is required to select the

item under which the submission is being

made: 2.01 or 2.02.

Fields displayed upon selection of Items:

Item 2.01 - Registered Entity:

• Period

• Does Securitizer have a CIK?

• Securitizer CIK

• Has the Securitizer already been assigned a

file number with a “025-” prefix?

• File Number of Securitizer

• Depositor CIK

• Filer Number of Depositor

• Issuing Entity CIK

• Does the Issuing Entity have a file number

for the Prospectus filing?

• File Number of Issuing Entity

Item 2.01 - Unregistered Entity:

• Period

• Does Securitizer have a CIK?

• Securitizer CIK

• Has the Securitizer already been assigned a

file number with a “025-” prefix?

• File Number of Securitizer

• Depositor CIK

• Issuing Entity Name

Item 2.02 - Registered Entity:

• Period

• Does Securitizer have a CIK?

• Securitizer CIK

• Has the Securitizer already been assigned a

file number with a “025-” prefix?

• File Number of Securitizer

• Depositor CIK

• Filer Number of Depositor

• Issuing Entity CIK

September 14, 2026

7-32

EDGAR Filer Manual (Volume II)

Field #

Field Name

Rule 15Ga-2

Example of Value to

be Inserted

Radio Button

Definition (Limits of Field)

• Does the Issuing Entity have a file number

for the Prospectus filing?

• File Number of Issuing Entity

• Underwriter CIK

Item 2.02 - Unregistered Entity:

• Period

• Does Securitizer have a CIK?

• Securitizer CIK

• Has the Securitizer already been assigned a

file number with a “025-” prefix?

• File Number of Securitizer

• Depositor CIK

• Issuing Entity Name

• Underwriter CIK

53a

Period

12-31-2000

End date of reporting or period of filing: date

formats entered will be converted to the

EDGAR preferred format mm-dd-yyyy. The

date must be between 01-01-1980 and

12-31-2050 and a future date is not allowed

for this field. Refer to Section 5, “Period,” of

the “How Do I Understand Automated

Conformance Rules for EDGAR Data Fields”

webpage on SEC.gov for information

regarding which forms will allow you to use

future dates in the Period field

(https://www.sec.gov/edgar/automatedconformance-rules). This field will allow you to

either enter a date or select a date using the

calendar icon.

Dec 31 2000

12/31/00

53b

Does Securitizer

have a CIK?

Pick list; Yes or No

Select Yes or No to indicate if the Securitizer

has a CIK.

53c

Securitizer CIK

1234567890

If the answer to ‘Does Securitizer have a

CIK?’ is ‘Yes’, you are required to enter the

SEC supplied CIK for the Securitizer. This

field allows up to 10 characters.

53d

Has the

Securitizer

already been

assigned a file

number with a

“025-” prefix?

Pick list; Yes or No

Select Yes or No to indicate if the Securitizer

already has already been assigned a file

number.

September 14, 2026

7-33

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

53e

File Number of

Securitizer

025-12345

If the answer to ‘Has the Securitizer already

been assigned a file number with a “025-”

prefix?’ is ‘Yes’, you are required to enter the

SEC supplied file number of the Securitizer.

This field allows up to 17 characters. The

prefix may contain 1-3 digits, the sequence

number may contain 1-8 digits, the optional

suffix may contain 1-4 characters, and fields

are separated with a hyphen. Valid prefix for

submission types

ABS-15G and ABS-15G/A is 025-.

53f

Depositor CIK

1234567890

SEC supplied CIK for the Depositor. This field

allows up to 10 characters.

53g

File Number of

Depositor

333-12345,

001-12345

The SEC supplied file number of the

Depositor. If registered (selected “Item

2.01 - Registered Entity” or “Item

2.02 - Registered Entity” for Rule 15Ga-2),

include the file number of the Registration

Statement to which this form relates. This field

allows up to 17 characters. The prefix may

contain 1-3 digits, the sequence number may

contain 1-8 digits, the optional suffix may

contain 1-4 characters, and fields are

separated with a hyphen. Valid prefixes for

submission types ABS-15G and ABS-15G/A

are 001- and 333-.

53h

Issuing Entity

CIK

1234567890

SEC supplied CIK for the Issuing Entity. This

field allows up to 10 characters.

53i

Issuing Entity

Name

Small Ltd

Name of the Issuing Entity associated with the

filing. This field allows up to 150 characters.

53j

Does the Issuing

Entity have a file

number for the

Prospectus

filing?

Pick list; Yes or No

Select Yes or No to indicate if the Issuing

Entity has a file number for the Prospectus

filing.

September 14, 2026

7-34

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

53k

File Number of

Issuing Entity

333-12345,

001-12345

If the answer to ‘Does the Issuing Entity have

a file number for the Prospectus filing?’ is

‘Yes’, you are required to enter the SEC

supplied file number of the Issuing Entity. If

registered (selected “Item 2.01 - Registered

Entity” or “Item 2.02 - Registered Entity” for

Rule 15Ga-2), include the file number of the

Prospectus filing to which this form relates.

This field allows up to 17 characters. The

prefix may contain 1-3 digits, the sequence

number may contain 1-8 digits, the optional

suffix may contain 1-4 characters, and fields

are separated with a hyphen. Valid prefixes for

submission types ABS-15G and ABS-15G/A

are 001- and 333-.

53l

Underwriter CIK

1234567890

If you selected “Item 2.02 - Registered Entity”

or “Item 2.02 - Unregistered Entity” for

Rule 15Ga-2), then you are required to enter

the SEC supplied CIK of the Underwriter. This

field allows up to 10 characters.

Accession

Number

0000000000-12-000191

Refers to the Accession number of the

submission type that the filer is amending or

referencing. This field allows up to 20

characters.

Submission form types NPORT-EX and

NPORT-EX/A allow filers to provide multiple

Accession numbers.

Emerging Growth

Company

Pick List; Yes or No

Select Yes or No to indicate if primary

registrant meets the emerging growth

company criteria.

55a

Elected not to

use the extended

transition period

for complying

with any new or

revised financial

accounting

standards

Pick List; Yes or No

Select Yes or No to indicate if primary

registrant has elected not to use the extended

transition period for complying with any new or

revised financial accounting standards. If the

primary registrant indicated “Yes” for

“Emerging Growth Company” in Field 52, it

must indicate “yes” or “no” in field 52a.

Exchange CIK

1234567890

SEC-supplied CIK for an Exchange. This field

allows up to 10 characters. This field is only

applicable for submission form type CERT.

Exchange CCC

x21234@1

SEC-supplied CCC for an Exchange (8

characters, at least one of which must be a

numeral, and at least one must be @, #, $, or

*; case-sensitive). This field is only applicable

for submission form type CERT.

September 14, 2026

7-35

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

Registrant CIK

1234567890

SEC-supplied CIK for the registrant company

being added to that Exchange. This field

allows up to 10 characters. This field is only

applicable for submission form type CERT.

Is this a

Combined

10-D/ABS-EE

filing?

Pick List; Yes or No

Select Yes or No to indicate if a Form 10-D

filing will be combined with a Form ABS-EE in

a single submission. If you indicate “Yes,” you

must complete fields 56a through 56c.

59a

ABS-EE Start

Period

Date Picker;

01-01-1980

Required if you select “Yes” for either the “Is

this a Combined 10-D/ABS-EE filing?” field or

the “Amending a previously filed Combined

10-D/ABS-EE filing?” field.

Start date of report or period of filing. Date

value should be between 01-01-1980 and

12-31-2050. No future date is allowed. The

Start Period cannot have the same value as

the End Period.

59b

ABS-EE End

Period

Date Picker;

12-31-2050

Required if you select “Yes” for either the “Is

this a Combined 10-D/ABS-EE filing?” field or

the “Amending a previously filed Combined

10-D/ABS-EE filing?” field.

End date of report or period of filing. Date

value should be between 01-01-1980 and

12-31-2050. Future date is allowed. The date

entered has to be later than the date entered

in Start Period field. The value for the

“ABS-EE End Period” will be shared with the

10-D submission as part of a combined

submission.

59c

ABS-EE File

Number

005-00000

Required if you select “Yes” for either the “Is

this a Combined 10-D/ABS-EE filing?” field or

the “Amending a previously filed Combined

10-D/ABS-EE filing?” field.

SEC file number used under subject company

for confirming copies and other specific

submission types. This field allows up to 17

characters.

59d

ABS-EE Co-Reg

CIK

1234567890

Appears only if you select “Yes” for either the

“Is this a Combined 10-D/ABS-EE filing?” field

or the “Amending a previously filed Combined

10-D/ABS-EE filing?” field.

A Co-Reg CIK provided here is for the

ABS-EE portion of the combined submission,

and can be different from a Co-Reg CIK

provided for the 10-D portion of a combined

submission. If a value is provided, then you

must complete fields 56e and 56f.

September 14, 2026

7-36

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

59e

ABS-EE Co-Reg

CCC

x21234@1

Appears only if you select “Yes” for either the

“Is this a Combined 10-D/ABS-EE filing?” field

or the “Amending a previously filed Combined

10-D/ABS-EE filing?” field.

The CCC for a registrant associated with the

ABS-EE portion of the combined submission.

(8 characters, at least one of which must be a

numeral and at least one must be @, #, $, or

*). It is case-sensitive. Required only if you

provide a value for 56d.

59f

ABS-EE Co-Reg

File Number

333-00000-1111

Appears only if you select “Yes” for either the

“Is this a Combined 10-D/ABS-EE filing?” field

or the “Amending a previously filed Combined

10-D/ABS-EE filing?” field.

SEC-supplied file number. Required for

amendments to 1933 Act registration

statements and with specific form types. This

field allows up to 17 characters. When adding

a new co-registrant to an amendment, you

must type “NEW” in the ABS-EE File Number

field of the new co-registrant. Required only if

you provide a value for 56d.

Amending a

previously filed

Combined

10-D/ABS-EE

filing?

Pick List; Yes or No

Select Yes or No to indicate if the Form

10-D/A filing will be combined with a Form

ABS-EE/A in a single submission. If you

indicate “Yes,” you must complete fields 56a

through 56c, and 57a.

60a

ABS-EE

Accession

Number

0000000000-12-000191

Required if you select “Yes” for the “Amending

a previously filed Combined 10-D/ABS-EE

filing?” field. Refers to the Accession number

of the ABS-EE submission type that the filer is

amending. This field allows up to 20

characters.

*These fields are read-only. You do not need to enter information: EDGARLink Online

automatically fills these fields.

**The values on the Form Type pick list are:

S-1

S-3

S-1/A

S-3/A

S-1MEF

S-3MEF

***The values on the Investment Company Type pick list are:

September 14, 2026

7-37

EDGAR Filer Manual (Volume II)

Form N-1A Filer (Mutual Fund)

Form N-1 Filer (Open-End Separate Account with No Variable Annuities)

Form N-2 Filer (Closed-End Investment Company)

Form N-3 Filer (Separate Account Registered as Open-End Management Investment

Company)

Form N-4 Filer (Variable Annuity UIT Separate Account)

Form N-5 Filer (Small Business Investment Company)

Form N-6 Filer (Variable Life UIT Separate Account)

Form S-1 or S-3 Filer (Face Amount Certificate Company)

Form S-6 Filer (UIT, Non-Insurance Product)

Note: “Form N-4 Filer” also includes registered non-variable annuities.

7.3.3.3 Test and Live Filings

If you want to submit a test filing through EDGARLink Online, you have to set the “TEST”

radio button on the Main page. EDGAR treats the submission as a test and it will not be

disseminated.

WARNING: (1) If you want your submission to be live, you must use the “LIVE” radio button:

Acceptance processing and public dissemination is an automated process that takes

place immediately upon receipt of live filings. Public portions of a live filing are

immediately disseminated to the public.

(2) If you use the “TEST” radio button, the filing is not an official filing. If you intended to

submit a live filing, you must change the radio button to “LIVE” and transmit the submission.

7.3.3.4 Filing on Behalf of More than One Entity

When a registration statement is made on behalf of more than one entity, you must include the

co-registrant CIK and CCC for each entity in the Main page in the fields provided. The CCC will

be listed in the EDGAR Filer Management dashboard for each CIK for which you are authorized

to take action in EDGAR.

Caution:

All co-registrant filings must apply to the same Act(s). Only registrants identified in

the Filer CIK field as the filer in the original registration can be part of the

submission of an amendment.

Note: A maximum of 999 co-registrants is acceptable per submission. Co-registrants in excess

of this number must be split into multiple submissions.

When a submission requires Series and Classes, EDGARLink Online will prevent you from

transmitting the submission if the filing does not include at least one valid Series and Class ID:

For the registrant.

For each existing co-registrant.

September 14, 2026

7-38

EDGAR Filer Manual (Volume II)

When a filing involves a single registration statement under the 1933 Act filed on behalf of more

than one registrant (co-registrants), you must add a CIK and CCC field for each registrant on the

Main page. If the filing is an amendment to the registration statement, you must include the File

Number for each registrant. If you are adding a new co-registrant to an amendment, you must

type “NEW” in the File Number field of the new co-registrant.

The following table lists form types that can be combined within a single filing for the primary

registrant and co-registrant(s) when the submission type is S-1, S-3, S-1/A, S-3/A, S-1MEF, or

S-3MEF.

When the submission type is:

Then the form type can only be used to refer to:

S-1

S-1 or S-3

S-3

S-3 or S-1

S-1/A

S-1/A or S-3/A

S-3/A

S-3/A or S-1/A

S-1MEF

S-1MEF or S-3MEF

S-3MEF

S-3MEF or S-1MEF

See Section 7.4, “Validating Your Submission,” for details of all submission types that can be

combined, either with multiple registrants or a single registrant.

7.3.4

The EDGARLink Online Attached Documents List Page

The Attached Documents List page will list your documents after you attach them, and is

designed similarly to the Main page, in that there are fields, check boxes, and buttons that assist

you in entering descriptions about your documents, validating your documents, and navigating

from one screen to another.

7.3.4.1 Attached Documents List Page Fields

On the Attached Documents List page, the File Name field is automatically entered when you

attach a document; see Section 7.3.4.4, “Attaching a Document.” The Type field provides you

with a list of document types you can attach such as: Cover, Correspondence, Graphic, EU-1,

and exhibits. The Description field (which is optional) is used to enter a description for the

document up to 255 characters in length. You can attach as many documents as you would like;

see Section 7.3.4.5, “Attaching Multiple Documents.” Clicking the check box next to the File

Name field will automatically select all attachments for this submission. Corresponding to each

attached document is a check box, which when selected indicates which attachment to process

when one of the tab functions is chosen (for eg. Delete Document, View Document, etc). You

can validate the attachment for errors by selecting the check box corresponding to the attachment

and clicking the [Doc Validation] button; see Section 7.4.2, “Document Validation.” If errors are

found after Doc validation is performed, EDGARLink Online displays the number of errors in

the Errors field.

Another field on the page is the Document Count field. This field automatically inserts the

number of submission documents you attach to the submission. EDGARLink Online

automatically calculates this number based on the number of submission documents you attach.

September 14, 2026

7-39

EDGAR Filer Manual (Volume II)

For more information on attaching submission documents; see Section 7.3.4.4, “Attaching a

Document.”

Filers can attach an exhibit of Type “EX-FILING FEES” in Inline XBRL format to the 72

fee- bearing submission types on the Documents tab. To construct the EX-FILING FEES within

EDGAR using FEPT, filers must select the “Attach Inline XBRL Filing Fee exhibit?” check box

displayed under the “Document Count” field. The “Fee Exhibit Preparation Tool” hyperlink and

the “Payor Info” tab are displayed on the EDGARLink Online interface replacing the fee header

tabs “Fee Offsets” and “Offerings & Fees.” Refer to the section “Accessing FEPT” in the

EDGAR Filing Fee Interface Courtesy Guide available at

(https://www.sec.gov/files/edgar/filing-fee-interface-guide.pdf) for further information.

An additional field available on submission form types SDR-CCO, SDR-CCO/A, SBSEF,

SBSEF/A, SBSEF-CCO-RPT, SBSEF-CCO-RPT/A, SBSEF-FIN-QTR, SBSEF-FIN-QTR/A,

SBSEF-FIN-REQ, and SBSEF-FIN-REQ/A is the “Request Confidentiality” check box. The

“Request Confidentiality” check box allows applicants to request confidential treatment for each

attached document. By default, the “Request Confidentiality” check box will not be selected and

confidential treatment is waived.

Table 7-2: Information Fields Available on Documents Page lists all the fields available on the

Documents List page.

Table 7-2: Information Fields Available on Documents Page

Field #

Field Name

Example of Value to

be Inserted

Definition (Limits of Field)

Document

Count**

Number of documents included in the submission.

File Name**

r10q99.txt

The file name of the document you attach. The file

name is automatically inserted from the Attach

window.

Module or

Segment

Name*

Opinion 1

The name of the module or segment currently

stored on EDGAR.

Master Seg

CIK*

1234567890

The CIK of the filer for the master segment, the

submission you are attaching the segment to.

Related Form

Pick List; 10-D

Appears only if you select “Yes” for either the “Is

this a Combined 10-D/ABS-EE filing?” field or the

“Amending a previously filed Combined

10-D/ABS-EE filing?” field on the Main Page.

On a combined submission, indicates to EDGAR

whether an uploaded attachment belongs to the

10-D primary submission or the secondary

ABS-EE submission. This holds true for a

combined 10-D/A and ABS-EE/A submission.

September 14, 2026

7-40

EDGAR Filer Manual (Volume II)

Field #

Field Name

Type

Example of Value to

be Inserted

Pick List; 10-Q

Definition (Limits of Field)

Indicates to EDGAR the type of document being

attached. This field assists EDGAR in keeping

public and non-public documents separated.

Optionally, you can click the Pen icon to add a

decimal point (.) after the last character of the

document type value and include up to 20

characters in the Type field. For example,

10-Q.primary

Description

2000 Quarterly

Report

Is not a required field. We do ask that you

describe the document, graphic, or exhibit you are

attaching. This field allows a maximum of 255

characters.

Errors**

Link

Displays the number of errors in the attached

document. Filer can click the link to view the

errors.

68***

Request

Confidentiality

Check Box

Allows applicants to request confidential treatment

for attached documents.

* These fields appear in the Module/Segment submission only.

** These fields are read-only: you do not need to enter information. EDGARLink Online

automatically fills these fields.

*** This field appears only on submission form types SDR-CCO, SDR-CCO/A, SBSEF,

SBSEF/A, SBSEF-CCO-RPT, SBSEF-CCO-RPT/A, SBSEF-FIN-QTR, SBSEF-FIN-QTR/A,

SBSEF-FIN-REQ, and SBSEF-FIN-REQ/A.

Type 1 and 2 modules and segments must have unique file names and unique module and

segment names.

Note: When you assemble a submission that includes multiple documents, i.e., correspondence,

cover letter, etc., EDGARLink Online updates the File Name fields automatically when

you attach additional documents. When you incorporate segments and modules, these

values represent the number of documents that will be contained in the submission after

final assembly.

7.3.4.2 Document Count

Although this field is read-only and EDGARLink Online automatically fills in this field, there

are limitations on its value. Please use the following guidelines when adding a document to a

filing.

A submission may include a maximum of 612 documents in the following combinations:

At least one (1) primary submission document*

Up to ten (10) cover letters (document type “COVER”)

Up to one hundred (100) correspondence documents (document type “CORRESP”)

Up to five hundred (500) exhibits/graphics files (document type “EX__”)**

September 14, 2026

7-41

EDGAR Filer Manual (Volume II)

One (1) EU-1

* The primary document must include the primary filing; exhibits must be included in

separate exhibit documents appropriately labeled.

** For appropriate labels for exhibits, please see the “How Do I Understand

EDGARLink Online Subission Types” webpage on SEC.gov to find more

information and/or the relevant rule or form requirements

(https://www.sec.gov/submit-filings/filer-support-resources/how-do-iguides/understand-edgarlink-online-submission-types).

7.3.4.3 Submission Documents

In previous sections, we discussed preparing the documents that you are including in your

submission. The documents supported include: ASCII, HTML, PDF, XBRL, and *.jpg/*.gif

graphics only. In text documents, lines cannot be more than 80 characters wide, unless in a table

that is no more than 132 characters wide, and no special characters. When you prepare your

documents using EDGARLink Online, you no longer include Header or Document tags.

EDGARLink Online automatically takes care of that for you.

7.3.4.4 Attaching a Document

Once you have prepared your submission document, correspondence, or cover letter, you can

include it in your submission by using EDGARLink Online. This procedure assumes you have a

submission open and a submission document prepared:

Click the Documents tab.

The Attached Documents List page appears.

Click the [Add Document] button.

EDGARLink Online displays the Attachment Selection and Upload window.

To attach multiple documents to a submission you can select multiple files in the browser

window before selecting the [Open] button.

5. Click the [Browse] button. The Choose file window appears. Open the location of

your documents using the Look in: field.

Click the down button in the right hand side of the field.

Select the folder you want to open by clicking it.

The folder structure appears in the window with the subdirectories and files.

Double click the subdirectory folders until your submission file appears.

6. Click once on the file you want to attach; it could be a document, graphic, or PDF

file.

7. Click the [Open] button. The file you selected appears in the Attached Documents

List page.

September 14, 2026

7-42

EDGAR Filer Manual (Volume II)

7.3.4.5 Attaching Multiple Documents

While creating a submission, there are occasions where you will attach more than one document,

for instance a cover letter, correspondence, a revised submission document, and a PDF version of

your submission document. In order for EDGAR to divide documents into public and private

documents, each of these documents should be listed individually on the Attached Documents

List page rather than compiled into one document. To attach multiple documents, follow the

same procedures as attaching a single document. This creates additional lines in the document

list:

Press the [Shift] key to select a list of documents.

Press the [Ctrl] key to select more than one document in a list.

7.3.4.6 Requesting Confidential Treatment for Attached Documents

Applicants can request confidential treatment for each attached document on submission form

types SDR-CCO, SDR-CCO/A, SBSEF, SBSEF/A, SBSEF-CCO-RPT, SBSEF-CCO-RPT/A,

SBSEF-FIN-QTR, SBSEF-FIN-QTR/A, SBSEF-FIN-REQ, and SBSEF-FIN-REQ/A. SEC staff

will review the submission and make a determination of whether the document attachment for

which confidential treatment is requested should be made public. EDGAR will disseminate only

the attached documents of the SDR-CCO and SDR-CCO/A submission that SEC staff has

determined to be public. See section 7.2.38.2 for information regarding Form SBSEF

confidentiality requests.

To request confidential treatment for attached document types:

1. Follow the steps 1 -7 described in Section 7.3.4.4 to attach a document.

2. Select the type of document from the “Type” drop down list.

3. Enter a description for the attached document in the Description field. This field is

optional and allows a maximum of 255 characters.

4. Select the “Request Confidentiality,” or “Confidentiality Requested,” check box for

the document you want to request confidential treatment.

Note: By default, the check box will not be selected for each attached document.

7.3.4.7 Organizing Documents

EDGARLink Online has added a new feature on the Attached Documents List page. After you

attach your documents and the file names appear in the File Name field, you can organize the

document names on the Attached Documents List page. EDGARLink Online has two additional

buttons on this page: [Move Doc Up] and [Move Doc Down].

To move a document up the list:

1. Select the check box next to the File Name field for the document you want to move.

2. Click the [Move Doc Up] button.

To move a document down the list:

1. Select the check box next to the File Name field for the document you want to move.

September 14, 2026

7-43

EDGAR Filer Manual (Volume II)

2. Click the [Move Doc Down] button.

Note: This organization function moves the documents only until they are either at the top or

bottom of the list.

7.3.4.8 Correcting a Document

If errors are found after validation is performed, EDGARLink Online displays the number of

errors in the Errors field on the Attached Documents List page. You can click the value in the

Errors field of each validated document to view the validation errors, if any. To ensure your

changes are reflected in future submissions, you should use the original application (e.g., word

processor) to correct the errors, save the document, and re-attach your submission documents.

7.3.4.9 Removing a Document

As you are preparing your submission, you may need to detach or delete a document from your

submission. The process to remove a document from your submission is as easy as attaching a

document:

1. Select the check box next to the File Name field for the document you want to

remove.

2. Click the [Delete Document] button.

EDGARLink Online prompts you to confirm that you want to remove your document. If you

click [Yes], then EDGAR removes the document from your submission. You can use this

process if the file contains errors when you validate your document.

7.3.4.10 Replacing a Document

Rather than removing an incorrect document, you can re-attach a corrected version of the

document with the same name:

1. Click the [Add Document] button.

2. Click the [Attach] button.

3. Choose the corrected submission document and click the [Open] button.

EDGARLink Online warns you that the file(s) is already attached, and asks if you would like to

replace the selected file(s).

4. Click the [Yes] button if you want to replace it.

EDGARLink Online then replaces the document in your submission.

7.3.4.11 Viewing a Document

Once you have attached a document, you may want to view the document’s text:

1. Select the check box next to the File Name field for the document you want to view.

2. Click the [View Document] button.

3. The attached document appears. From here you can review your document by

September 14, 2026

7-44

EDGAR Filer Manual (Volume II)

scrolling through it or printing a copy.

4. To return to your submission close the viewer window.

5. If you have multiple documents attached in your submission, you will have to choose

which documents you want to view. You can only view one document at a time.

7.3.4.12 Printing Documents

Before you transmit your submission, you might want to print your submission document. You

can do this using EDGARLink Online:

1. Display your submission document, as described above.

2. Use the browser’s print feature to send your document to your printer.

7.3.5

The EDGARLink Online Notification Information Page

EDGARLink Online allows you to notify multiple e-mail addresses of the status of your EDGAR

submission. You can add these additional addresses on the Notification Information page. They

will receive acceptance/suspense messages for both Live and Test filings.

If you need to change your default notification address, you can change it on the EDGAR Filing

Website using the “Retrieve/Edit Data” option. Table 7-3 contains the fields available on the

Notification page.

September 14, 2026

7-45

EDGAR Filer Manual (Volume II)

Table 7-3: Information Fields Available on Notification Information Page

Example of Value to

be Inserted

Field #

Field Name

Definition (Limits of Field)

Internet

Notification

Address

Jsmith@xyz.com

Identifies Internet User IDs that are to receive

submission acceptance or suspense messages.

Cannot be used to request Return Copies. This

field must be in standard Internet address

format, including exactly one “@” character and

all necessary “.” Characters; only EDGAR

acceptable characters are allowed in the

address; each address may be up to eighty (80)

characters long.

Notify via

Filing website

Only

Check Box

For a filer who wants only to download their

notifications from the EDGAR Filing Website.

This is suggested if you are transmitting a filing

after 5:30 P.M.

7.3.5.1 Adding Notification Addresses

Place your additional notification e-mail addresses on the Notification Information page:

1. From your open submission, click the Notifications tab.

2. The Notification Information page appears.

3. Enter the additional Internet e-mail address in the Internet Notification Address field.

Click the [Add] button.

Note: If there are additional Internet e-mail addresses that you want to enter click

the [Add] button. You are allowed to add as many e-mail addresses as you

would like.

7.3.5.2 Removing Notification Addresses

As you are preparing your submission, you may need to remove or delete an internet notification

address from your submission. The process to remove an internet notification address from your

submission is as easy as adding a notification address:

1. From your open submission, click the Notifications tab.

2. Select the check box next to the Internet Notification Address field for the

notification addresses you want to remove.

3. Click the [Delete] button.

EDGARLink Online prompts you to confirm that you want to remove your notification

addresses. If you click [Yes], then EDGAR removes the Internet Notification Addresses from

your submission.

7.3.6

The EDGARLink Online Module/Segment Page

A module or segment is information that is stored on the non-public data storage area of

EDGAR. Information about creating module and segment documents is covered in Section 5.3,

“Preparing or Referencing Module and Segment Documents.” Also included in this section is

September 14, 2026

7-46

EDGAR Filer Manual (Volume II)

information on including references to Type 1 modules and segments in other filing documents.

Before using either Type 1 or Type 2 modules/segments in a filing, you must submit them so that

they reside on the non-public data storage. The submission of these documents is outlined in

Section 7.3.11, “Module and Segment Submissions.” Information on managing your modules

and segments while they are in the private storage area is covered in the “Retrieve

Module/Segment Information” webpage on SEC.gov at (https://www.sec.gov/submit-filings/filersupport-resources/how-do-i-guides/determine-status-my-filing#section6).

This section will tell you how to add Type 2 module and segment documents as you prepare your

submission. When you add these documents, EDGARLink Online automatically inserts the

reference in your submission, retrieves the document from the non-public storage area, and

places the documents at the end of the submission. To add Type 2 module/segment documents to

a submission on the EDGARLink Online Main Page, click the Module/Segment tab. The

Referenced Module/Segment List Page will appear. You can use this screen to add the

documents. Fields on the page will be based on whether the document you are adding is a

module or segment. If you select the “M” check box, both the CIK and CCC fields are enabled.

If you select the “S” check box the entry boxes under the CIK and CCC will disappear.

Table 7-4: Information Fields Available on the Referenced Module/Segment List Page contains

the fields available on the Referenced Module/Segment List page. It will help you correctly

complete the fields on this page by defining the content of each field and giving an example.

Table 7-4: Information Fields Available on the Referenced Module/Segment List Page

Field #

Field Name

Example of Value

to be Inserted

Definition (Limits of Field)

M/S

Check box

Identifies the reference as a (M)odule or

(S)egment.

Module/Segment

Name

OPINION 1

Identifies the name of the Type 2 module or

segment currently residing on EDGAR that you

are including in your submission.

CIK

12345687890

Identifies the primary owner of the Type 2 module

you reference in your submission.

CCC

x21234@1

Identifies the CCC of the primary owner of the

Type 2 module you reference in your submission.

Type

Pick List; EX-1

Identifies the document type of module or

segment you are referencing.

7.3.6.1 Referencing Your Module or Segment Document

When you reference Type 1 modules and segments (partial documents) in your submission, you

should make reference inside your submission document to a Type 1 module or segment

currently residing on the EDGAR system.

Type 1 and 2 modules and segments should have unique file names and module and segment

names.

You reference your Type 2 modules in EDGARLink Online on the Referenced Module/Segment

September 14, 2026

7-47

EDGAR Filer Manual (Volume II)

List page. When EDGAR processes your submission, the module (or segment) residing on the

system is automatically attached to the bottom of the submission.

When you reference Type 2 modules and segments (one complete document), EDGARLink

Online automatically inserts the reference in your submission. The following sections describe

how to reference Type 2 modules and segments.

7.3.6.2 Including Type 2 Modules in Your Submission

These instructions assume that EDGAR has previously accepted your module:

Click the Module/Segment tab. The Referenced Module/Segment List page appears.

Select the “M” check box. The CIK and CCC fields are enabled.

Enter the module name (not the module file name) in the Module/Segment field.

Enter the CIK and CCC of the filer whose module you are placing within your

submission. EDGARLink Online will validate the CIK and CCC pair to ensure it is

correct.

5. Select the document type of your module in the Type field:

Click the down button.

Scroll until you see the module document type.

Click the document type to enter it in to this field.

If the referenced module does not exist on EDGAR, your submission will be suspended.

7.3.6.3 Including Type 2 Segments in Your Submission

These instructions assume that EDGAR has previously accepted your segment:

1. Click the Module/Segment tab. The Referenced Module/Segment List page appears.

2. Select “S” for the M S field.

3. Enter the segment name (not the segment file name) in the Module/Segment Name

field.

4. Select the document type of your segment in the Type field:

Click the down button.

Scroll until you see the segment document type. If your document is a cover letter

or correspondence, be sure it is correctly marked.

Click the document type to enter it in to this field.

IMPORTANT: If your document is a cover letter or correspondence, be sure to give it the

correct type. Otherwise it will be disseminated immediately to the public.

If the referenced segment does not exist on EDGAR, your submission will be suspended.

7.3.6.4 Errors in Segments

EDGAR validates segments at the time you submit them. If a segment contains errors, EDGAR

reports those errors to you and/or your filing agent.

September 14, 2026

7-48

EDGAR Filer Manual (Volume II)

If a transmitted Type 1 or 2 segment contains only white space (is blank), EDGAR will suspend

the entire submission.

If an error arises when the EDGAR system attempts to combine segments, or if EDGAR detects

an error in the master segment, EDGAR will suspend the filing. The expiration dates of

subordinate segments referenced in the master segment are extended six business days from the

day of suspension of the master segment.

When EDGAR detects an error in a subordinate segment, the segment is not accepted and you

must re-submit the corrected subordinate segment.

Note: EDGARLink Online will raise an error when it is error-checking a master segment with

Type 2 segment references and it cannot find the segment referenced. This error will not occur if

all subordinate segments are present on EDGAR when the master segment is filed and the

document count accounts for all documents in the assembled filing.

7.3.7

The EDGARLink Online Series/Classes (Contracts) Information Page

Refer to Rule 313 of Regulation S-T [17 CFR 232.313] for the substantive rule requirements

underlying the functions of this page.

The Series/Classes tab will appear on the Main Page based on responses to information on the

Main Page. The answers that trigger the display of the Series/Classes tab may include the

following:

When the form type can includes series and class (contract) information,

When the filer has selected an option from the Filer Investment Company Type pick list on

the Main page.

When the Filer Investment Company type selected is an S/C type, listed below:

Form N-1A (Mutual Fund)

Form N-3 (Separate Account registered as Open-End Management Investment Company)

Form N-4 (Variable Annuity UIT Separate Account)

Form N-6 (Variable Life UIT Separate Account)

Note: “Form N-4 Filer” also includes registered non-variable annuities.

The filer may click the Series/Classes tab on the Main Page to access the Series /Classes

(Contracts) Information Page. This page is used to add series and class (contract) information to

a filing.

This page is used for three purposes:

Indicating existing series and class (contract) identifiers on behalf of which a filing is being

made (“Existing” radio button)

Adding new series and class (contract) names on behalf of which a filing is being made

(“Adding New” radio button)

Provide identifying information on series and classes (contracts) that are parties to a merger

(“Merging” radio button)

September 14, 2026

7-49

EDGAR Filer Manual (Volume II)

The page is first displayed with the “Adding New” radio button selected. Selecting the

“Existing” radio button will change the fields displayed on the form. The submission form type

will determine which of the fields and buttons are available. For example, the N-14 submission

form type will display the “Merging” radio button, while the 485APOS form type will display

the “Existing” and “Adding New” radio buttons. In addition to the radio buttons being dependant

on the form type, the fields available will depend on the Investment Company Type. For

example, an N-1A filer will be asked for both series and class (contract) information, while the

N-6 filer will not enter series information but will be asked instead for class (contract)

information.

Filers have a duty to update and keep current existing series and class (contract) information. See

Rule 313(a) (1) and (2) of Regulation S-T. Filers can update information via the Series and

Classes (Contracts) Information page accessible on the EDGAR Filing Website. See EDGAR

Filer Manual, Volume I for more information. Use the Series and Classes (Contracts)

Information page for the following:

Series and class (contract) name changes and adding ticker information after the ticker has

been received from the exchange.

In the case of a merger, the filer must use the page to set the status of series and classes

(contracts) to Merge after a merger becomes effective.

Set the status of series and classes (contracts) to Inactive after all required filings have been

made for the series or class (contract).

7.3.7.1 EDGAR Submission Form Types with Investment Company Type and the

Series/Classes (Contracts) Information Page

For those EDGAR submission types identified in this filer manual, filers must include all series

and/or class (or contract) identifiers of each series and or class (or contract) on behalf of which a

filing is made. See Rule 313(a)(3) of Regulation S-T.

EDGARLink Online is programmed to help the filer by asking questions only when appropriate.

Questions on the Investment Company Type and/or series and classes (contracts) information

will be based on the form type. On registration statements and certain amendments, the

Investment Company Type of the primary registrant is determined based on the EDGAR

submission form type.

Thus on the Main Page for registrations and certain amendments, the pick-list for Investment

Company Type shows the IC type and all other values are grayed-out. Filers may not change the

IC type on these form types: N-1A, N-1A/A, N-2, N-2/A, N-2MEF, N-2ASR, N-2 POSASR,

N-3, N-3/A, N-4, N-4/A, N-5, N-5/A, N-6, N-6/A, S-1, S-1/A, S-3, S-3/A, S-6, S-6/A.

Other form types for Investment Companies are filed by the primary registrant but are not

registrations and pre-effective amendments. These include: 485APOS, 485BPOS, 485BXT, 497,

497AD, 497J, 497K, 497VPI, 497VPSUB, 497VPU, N-VP, N-VP/A, N-VPFS, N-VPFS/A, DEF

14A, DEF 14C, DEFA14A, DEFA14C, DEFM14A, DEFM14C, DEFR14A, DEFR14C, N-14,

N-14/A, N-30B-2, N-30D, N-30D/A, N-CSR, N-CSR/A, N-CSRS, N-CSRS/A, N-RN, N-RN/A,

NT-NCSR/A, POS AMI, PRE 14A, PRE 14C, PREM14A, PREM14C, PRER14A, and

PRER14C.

On these EDGAR submission form types, a pick-list is provided for the Investment Company

September 14, 2026

7-50

EDGAR Filer Manual (Volume II)

Type of the primary registrant. On most of these form types, Series and classes (contracts)

identifiers might also be required in the submission.

These EDGAR submission form types are for registrant and non-registrant third party filers

making proxy filings with respect to subject investment companies. On these EDGAR

submission form types, an Investment Company type pick-list defines the IC type of the subject

company. Series and classes (contracts) identifiers might be required, depending on the (subject

company) Investment Company Type and the form type: DEFC14A, DEFC14C, DEFN14A,

DFAN14A, DFRN14A, 425, PREC14A, PREC14C, PREN14A, PRRN14A, PX14A6G, and

PX14A6N.

EDGAR may also require filers to include series and class (or contract) identifiers in the headers

of certain online forms and filer-constructed submissions. These include: 24F-2NT, 24F-2NT/A,

N-CEN, N-CEN/A, N-CR, N-CR/A, N-PX, N-PX/A, NPORT-P, NPORT-P/A, NPORT-NP, and

NPORT-NP/A.

7.3.7.1.1 Series and Class (Contract) Information based on EDGAR Submission Form

Type

Some of the EDGAR submission form types listed above in Section 7.3.7.1 can be used by filers

to identify merged and new series and classes (contracts).

New series and classes (contracts) identifiers may be obtained by the filing of most registration

statements, pre-effective and post-effective amendments. There are a few exceptions to the

general rule however. Form N-4 and N-6 filers get an automatically generated single series. The

name of the series is identical to the filer name when the first class (contract) is defined. The

second exception is that the 485BPOS may only be used to obtain identifiers for new classes

(contracts), but not for new series. The form types in this group are as follows:

N-1A, N-1A/A, N-3, N-3/A, N-4, N-4/A, 485APOS, 485BPOS, POS AMI, N-6, N-6/A.

A few submission form types can be used to identify series and classes (contracts) merger data.

These form types are as follows: 425, DEFM14A, DEFM14C, N-14, N-14/A, PREM14A, and

PREM14C.

Some submission form types are used by both registered investment companies and other filer

types. The submission helps distinguish between the two types of filers by asking whether the

filer is a registered investment company or a business development company before the fields for

investment companies are displayed. These form types are as follows: DEF 14A, DEF 14C,

DEFA14A, DEFA14C, DEFC14A, DEFC14C,DEFM14A, DEFM14C, DEFN14A, DEFR14A,

DEFR14C,DFAN14A, DEFR14C, 425,PRE 14A, PRE 14C,PREC14A, PREC14C, PREM14A,

PREM14C, PREN14A, PRER14A, PRER14C, PRRN14A PX14A6G, PX14A6N, S-1, S-1/A

S-3, S-3/A.

7.3.7.1.2 Non-Registrant Third Party Filings

Registrant and non-registrant third party filers making proxy filings with respect to subject

investment companies may file using the EDGAR submission form types as previously

mentioned in Section 7.3.7.1. See Rule 313(d) of Regulation S-T. In these cases, the investment

company type specified is that of the subject company. The filer will also include series and/or

class (contract) identifiers on whose behalf the filing is being made. The series and class

(contract) identifiers for the subject company can be found in the SEC-EDGAR Company

September 14, 2026

7-51

EDGAR Filer Manual (Volume II)

Database at https://www.edgarcompany.sec.gov.

7.3.7.2 Existing Series and Classes (Contracts) Identifiers

When the “Existing” radio button is selected for Form N-1A or Form N-3 filers, the series and

class fields will be displayed. For filers with an Investment Company Type of N-4 or N-6, only

the classes (contracts) fields will be displayed because these filers have only a single series.

Enter the Existing Series ID and Class (Contract) ID associated with the filing. Use the “All?”

Series ID box to indicate that you are making the filing on behalf of all your series and classes

(contracts) with a status of Active. Use the “All?” Class (Contract) ID box to indicate that you

are making the filing on behalf of all the classes of a series with a status of Active. If you are not

using either of the “All?” boxes and you are identifying individual classes, clicking the [Add]

button for Class (Contract) ID will display a field to add another Class (Contract) ID to the series

on whose behalf the filing is being made. Clicking the [Add Another Series/Class] button will

display fields to indicate another set of series and classes (contracts) on whose behalf the filing is

being made. Clicking the [Delete Series/Class] button will remove the selected set of series and

classes (contracts).

Caution:

If you enter a number of Series IDs and then later select the “All?” button, the

entered Series ID fields will be eliminated. The class “All?” button works identically

to that of the Series. Be careful before selecting the button if you have entered either

series or class (contracts) identifiers.

7.3.7.3 Adding New Series and Classes (Contracts)

For those form types that allow the filer to add new series and classes (contracts), selecting the

“Adding New” radio button displays the fields to enter new series and classes (contracts). The

fields displayed depend on the Investment Company Type of the primary registrant or the subject

company and the EDGAR submission form type being used. Forms N-1A and N-3 EDGAR

submission form types display the series and class fields. When the Investment Company Type is

N-4 or N-6, the series fields are not displayed since these types of companies have only a single

series.

Enter a series name and the name for its first class (contract). Each series must have at least one

class (contract). For the first series you may use your company name as the Series Name by

clicking the “Use Company Name as Series Name?” check box. The series for a “stand alone

fund” without separate series will have the same name as the fund itself. If the series does not

have separate classes, the filer should use the series name as the class name. To do this, click the

“Use Series Name as Class (Contract) Name?” check box. The class for a series without separate

classes will have the same name as the series itself. This is the only case where the class name

should use the series name. You may enter additional classes (contracts) for the series by

clicking the [Add] button. Multiple series may be added by clicking the [Add Another

Series/Class] button. Multiple series may be removed by clicking the [Delete Series/Class]

button.

You must enter a unique name for each series, i.e., you may not enter duplicate series names for

your investment company (although its series might have the same name(s) as the series of other

investment companies). For each series, you should enter the name by which that series is most

commonly known. For example, if the “Acme Trust” complex has a series named the “Bond

September 14, 2026

7-52

EDGAR Filer Manual (Volume II)

Fund” which is known and marketed as “the Acme Bond Fund,” the fund should enter the name

“Acme Bond Fund” as the name of the series.

For a series, you must enter a unique name for each of its classes (contracts), i.e., you may not

enter duplicate class (contract) names for classes (contracts) of the same series. Most class names

are letters (e.g., A or B) or names such as “Institutional” or “Retail.” Insurance company separate

accounts and registered non-variable annuities must enter unique names for their contracts.

Note: For the N-1A EDGAR submission form type, registrants can register using their Existing

Series/Existing Classes (Contracts) without having to enter “dummy” New Series/New Classes

(Contracts).

N-4 and N-6 filers have one “dummy” series which is automatically created when their first class

(contract) is created and has the same name as their company. These filers enter the information

for their contracts, and receive their contract identifiers, at the class level.

To add an additional class to an existing series of an investment company of type N-1A or N-3,

click the “Existing Series?” check box and enter the existing Series ID and a new class name.

September 14, 2026

7-53

EDGAR Filer Manual (Volume II)

7.3.7.4 Mergers

When a registered investment company with series and classes (contracts) is involved in a

merger, the filer must identify merger information. See Rule 313 (c) of Regulation S-T. The filer

may be the primary registrant or could be filing with respect to a subject company. In either case,

the filer must supply series and classes (contracts) information about the acquiring fund and the

target (and their series and classes or contracts, if any, in existence). The Series/Classes

(Contracts) Information Page includes fields used to identify the parties to a merger.

To enter information for the Acquiring or Target company of a merger, first select its Investment

Company Type to display the appropriate fields. Since series and class (contract) specific

information may not be available at the time of the filing, the filer is required to supply at a

minimum one set of CIKs involved in the merger. To assist the filer, default values based on the

primary registrant or subject company and their role in a merger are pre-filled. You may change

the pre-filled values. The target company must be the primary registrant or co-registrant on

submissions with co-registrants.

For investment companies with series and classes (contracts), enter the Series ID and Class

(Contract) ID involved in the merger. For the target company, using the “All?” check box in

front of the Series ID field indicates that all of the series and classes with a status of Active are

included in the merger. If a series is a target of a merger, use the “All?” Class (Contract) ID box

to indicate all of the classes of the series with a status of Active are included in the merger.

Clicking the [Add Another Series/Class] button for Series ID will display fields to add another

target series.

Clicking the [Delete Series/Class] button will remove the selected set of target series and classes

(contracts). Clicking the [Add] button for Class (Contract) ID will display fields to add another

class to the target series.

Clicking the [Add Another Acquiring/Target] button will display fields to add another merger

specification to the filing. Clicking the [Delete Acquiring/Target] button will remove the selected

set of acquiring series and classes (contracts).

7.3.7.5 Field Definitions for Series and Classes (Contracts) Information Page

Table 7-5: Series and Classes (Contracts) Information Page

Field #

Field Name

Example of Value

to be Inserted

Definition (Limits of Field)

Existing

Radio Button

Displays fields to identify Series ID and Class

(Contract) ID included in the filing

Adding New

Radio Button

Displays fields to add new series and/or

classes (contracts) to the registration and

obtain identifiers in the filer notification

message

Merging

Radio Button

Displays fields to identify parties to a merger

including Series ID and Class (Contract) ID if

they exist

September 14, 2026

7-54

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value

to be Inserted

Definition (Limits of Field)

All? (Series ID)

Check Box

Indicates that a filing is being made on behalf of

all the series with an active status and their

classes with an active status

Series ID

S000000999

Series Identifier 10 characters (‘S’ and nine

numeric)

All? (Class

(Contract ID))

Check Box

Indicates that a filing is being made for all

classes with an active status for the associated

series

Class (Contract)

C000000999

Class (Contract) Identifier (‘C’ and nine

numeric)

Add

Button

Displays input field for another class (contract)

identifier

Series Name

Global Large Cap

Series Name (150 characters)

Use Company

Name as Series

Name?

Check Box

Indicates that the Company Name will be used

as the Series Name for the first series

Class (Contract)

Name

A, B, C, K

Class (Contract) Name (150 characters)

87*

Use Series

Name as Class

(Contract)

Name?

Check Box

Indicates that the Series Name will be used as

the Class (Contract) Name for the first class

(contract)

88*

Add

Button

Displays input fields for an another class

(contract) name

89*

Add Another

Series/Class

Button

Displays input fields for an another series and

class (contract) name set

No info

blank cell

Delete

Series/Class

Button

Removes input fields for a selected series and

class (contract) name set

90*

Existing Series?

Check Box

Displays Series ID field to add a class

(contract) to an existing series

91*

Investment

Company Type

Pick-list*

Used to select the Investment Company Type

for the Acquiring and Target parties to a merger

92*

CIK

0123456789

Used to supply the CIK for the Acquiring and

Target parties to a merger (10 numeric

characters)

93*

All?

Check Box

Indicates that all the series with an active status

and their classes with an active status are

targets of the merger

94*

All?

Check Box

Indicates that all classes with an active status

for the associated series are targets of the

merger

September 14, 2026

7-55

EDGAR Filer Manual (Volume II)

Field #

Field Name

Example of Value

to be Inserted

Definition (Limits of Field)

95*

Add Another

Acquiring/Target

Button

Displays input fields for an another series and

class (contract) name set

No info

blank cell

Delete

Acquiring/Target

Button

Removes input fields for a selected acquiring

and target series and class name set

*The values on the Investment Company Type pick-list are:

Form N-1A Filer (Mutual Fund)

Form N-1 Filer (Open-End Separate Account with No Variable Annuities)

Form N-2 Filer (Closed-End Investment Company)

Form N-3 Filer (Separate Account Registered as Open-End Management Investment

Company)

Form N-4 Filer (Variable Annuity UIT Separate Account)

Form N-5 Filer (Small Business Investment Company)

Form N-6 Filer (Variable Life UIT Separate Account)

Form S-1 or S-3 Filer (Face Amount Certificate Company)

Form S-6 Filer (UIT, Non-Insurance Product)

Not an Investment Company

Note: “Form N-4 Filer” also includes registered non-variable annuities.

September 14, 2026

7-56

EDGAR Filer Manual (Volume II)

7.3.8

The EDGARLink Online Fee Offset Information Page

Filers can add fee offset information for certain filings via the Fee Offset Information Page in

EDGARLink Online. You can add multiple fee offsets for each submission. The Fee Offset

Information Page is not applicable to filers that submit a filing fee exhibit (EX-FILING FEES) in

Inline XBRL with an applicable fee-bearing submission type.

Table 7-6: Information Fields Available on the Fee Offset Information Page contains the values

required in each field. Finally, follow the specific directions that are listed after Table 7-6 to

complete the page.

Table 7-6: Information Fields Available on the Fee Offset Information Page

Field #

Field Name

Example of Value

to be Inserted

Definition (Limits of Field)

CIK

1234567890

Identifies the filer/registrant who previously

paid the offset amount. Required if there is an

offset. This field allows up to 10 characters.

Form Type

Pick List; S-1

Indicates form type in which the offsetting fee

amount was paid. Required if there is an offset

amount. This field allows up to 10 characters.

File Number

333-00000000-001

References the file number for the offset filing.

This field allows up to 16 characters.

Offset Filing

Date

10/15/2000

Indicates filing date of the offsetting payment;

preferred order is month, day, year (i.e.,

mm/dd/yyyy). This field will allow you to either

enter a date or select a date using the calendar

icon.

100

Amount

4000

Indicates an offsetting payment against your

filer’s fee obligation, as provided for in Section

14 of the Exchange Act.

(0 - 99,999,999,999,999.99).

101

Fee Offset Total

4000

Read-only field containing the sum of Amount

fields for all offset rows entered for the

submission.

102

Add Fee Offset

Line

Button

Displays input fields for an another fee offset

payment

No info

blank cell

Delete Fee

Offset Line

Button

Removes input fields for a selected fee offset

payment

Place the fee offset information on the Fee Offset Information page.

From your open submission, click the Fee Offsets tab.

The Fee Offset Information page appears.

Enter the Filer/Registrant CIK in the CIK field.

Select the form type in the Form Type field.

Enter the file number in the File Number field.

September 14, 2026

7-57

EDGAR Filer Manual (Volume II)

6. Enter or select the date of the offset filing in the Offset Filing Date field.

7. Enter the amount of the offsetting in the Amount field.

8. Click or tab out of the Amount field in order to automatically update the Fee Offset

Total field with the sum of each Amount field.

9. If there are additional offsets to be applied, click the [Add Fee Offset Line] button.

You are allowed to enter as many fee offset rows as you would like.

10. If there are offsets to be removed, select the offset by clicking the check box next to

the CIK field and then click the [Delete Fee Offset Line] button.

7.3.9

The EDGARLink Online Offerings & Fees Page

The Offerings & Fees page contains the fee-relevant fields for your submission and simulates the

facing page of the registration statement for normal registration offerings. Calculations for the

estimated filing fees are automatically generated and displayed. EDGARLink Online contains

the latest fee rates from the SEC and automatically inputs this information into the Offerings &

Fees page; see Section 7.2.2, “Viewing the Fee Rate.” The Offerings and Fees Page is not

applicable to filers that submit a filing fee exhibit (EX-FILING FEES) in Inline XBRL with an

applicable fee-bearing submission type.

7.3.9.1 Entering Offerings & Fees Information

1. If someone other than the Primary CIK is paying the fees, enter that CIK and CCC

into the Payor CIK and Payor CCC fields. EDGARLink Online will validate the

Payor CIK and Payor CCC pair to ensure it is correct.

2. Enter the amount paid for this submission in the Fee Paid field.

3. Select the Security Type from the pull down field.

4. Enter:

The number of shares in the Amount Being Registered field.

The maximum price per share in the Proposed Maximum Offering Price per Unit

field. The Proposed Maximum Aggregate Offering Price will compute and

automatically appear.

5. Enter the total offering price in the Proposed Maximum Aggregate Offering Price

field.

September 14, 2026

7-58

EDGAR Filer Manual (Volume II)

Table 7-7: Fields Available on Offerings & Fees Page

Field #

Field Name

Example of Value

to be Inserted

Definition (Limits of Field)

103

Payor CIK

1234567890

104

Payor CCC

X21234@1

Clear

Hyperlink

105

Fee Paid

100.00

106

Type of Payment

Pick List; Options

are: Pay In

Advance, Pay As

You Go, or

Indeterminate (on

form types S-1,

S-1/A, S-3, S-3/A,

F-1, F-1/A, F-3,

and F-3/A if you

are registering

Exchange Traded

Vehicle Securities)

107

Security Type

Pick List;

Non-Convertible

Debt

108

Amount Being

Registered

250,000

109

Proposed

Maximum

Offering Price

per Unit

10.0123

110

Proposed

Maximum

Aggregate

Offering Price

2,500,000.00

Computed product if both optional values for

Proposed Amount Being Registered and Maximum

Offering Price per Unit are provided; otherwise,

total dollar amount of the security. Even if the

value is computed the filer can override

(0 - 99,999,999,999,999.99).

111

Total Offering

2,500,000.00

Computed total of Proposed Maximum Aggregate

Offering Price for all rows provided

(0 - 99,999,999,999,999.99).

112**

Fee Basis

30,000,000.00

For transactional submissions only. Total amount

for certain submission types (the amount on the

filing fee is based pursuant to Exchange Act Rule

0-11). Refer to Note 1 after this table

(0 - 99,999,999,999,999.99).

113*

Will this filing be

submitted late?

September 14, 2026

Check Box

Activates the Enter Number of Days Late, Total

Fee, Estimated Interest, and Interest Rate fields.

7-59

EDGAR Filer Manual (Volume II)

Example of Value

to be Inserted

Definition (Limits of Field)

Enter Number of

Days Late

240

Number of calendar days by which the submission

is overdue; maximum value is 9999.

115*

Itemize

Check Box

Requests itemization of sales entries.

116*

Series/Class

(Contract) ID

S000000002 or

C000000001

Investment Company Series Identifier (‘S’ followed

by nine numeric characters) or Investment

Company Class (Contract) Identifier (‘C’ and nine

numeric characters).

117*

Sales Proceeds

1,999,999.00

Proceeds of sales of shares. See Note 2 that

follows this table. (0 - 99,999,999,999,999.99).

118*

Redeemed Value

9,999

Redeemed value of shares.

Field #

Field Name

114*

(0 - 99,999,999,999,999.99).

119*

Net Value

1,990,000.00

Calculated net value of shares (Sales Proceeds –

Redeemed value) (read-only field).

120*

Fee

497.50

Calculated fee based upon the net value of shares

(read-only field).

121*

Fee Rate

.000250 or 2.5%

Current fee rate for Offering, Transactional, Flat, or

Sales Shares Submissions as read from the Fee

Rate Table (read-only field).

122*

Fee Rate as of

12/21/2000

Effectiveness date of the Fee rate displayed

(read-only field).

123*

Estimated

Interest

2.50

Calculated amount of interest owed due to filing

late (read-only field).

124*

Interest Rate

.0006 or 6%

Current interest rate for late filing as read from the

Fee Rate Table (read-only field).

125*

Total Fee

625.00

For offerings, sales shares, and transactional

submissions: computed product of Total offering

times the fee rate (read-only field).

126

Total Offset from

Fee Offset Page

1250

Value of the Fee Offset Total from the Fee Offset

Information Page (read-only field).

127

Fee due

625.00

Calculated fee due (read-only field).

* Sales shares submission field.

** Transactional submission field.

Notes:

1. When you prepare submission types PREM14A, PREM14C, PRER14A, PRER14C,

SC 13E1, SC 13E1/A, SC 13E3, SC 13E3/A, SC13E4F, SC13E4F/A, SC14D1F,

SC14D1F/A, SC TO-I, SC TO-I/A, SC TO-T, and SC TO-T/A, enter the transactional

amount (i.e., the amount on which the filing fee is based pursuant to Exchange Act

Rule 0-11) in the Fee Basis field. When submitting submission types PREM14A and

PREM14C, use the Fee Basis field in the same manner, unless the filing fee is not

based upon the amount of the transaction because it is for the sole purpose of

September 14, 2026

7-60

EDGAR Filer Manual (Volume II)

changing your address (Exchange Rule Act 0-11(c)(1)(ii) or because the filer is an

investment company). In this case, you should not enter an amount in the Fee Basis

field. When submitting submission types SC 13E3, SC TO-I, SC TO-T, SC13E4F, or

SC14D1F a positive Fee Basis must be provided. For other submission types, the Fee

Basis field can be a positive number or zero only.

2. When you submit an amendment to report a change in the total offering amount

(submission type 24F-2NT/A), you should report only incremental INCREASES in

SALE PROCEEDS or REDEEMED VALUE. These values can only be a positive

number or zero. Report negative values as zero.

3. When you amend a Securities Act registration statement to report a change in the

Offering Amount field, you should report only incremental additions to the offering

amount as the value(s) for the Amount Being Registered and Proposed Maximum

Offering Price per Unit fields or the Proposed Maximum Aggregate Offering Price

field.

The calculation of fees in EDGARLink Online occurs whenever the value of a fee-related field

changes. The fee related fields are located on the Fee Offset Information page and the Offerings

& Fees page. The filer entered fields used in calculating a fee are the Amount field(s) (Fee Offset

Information page) and the Amount Being Registered, the Proposed Maximum Offering Price per

Unit and the Proposed Maximum Aggregate Offering Price fields, Sale Proceeds and Redeemed

Value or Fee Basis (Offerings & Fees page).

On the Fee Offset Information page, the read-only Fee Offset Total field contains the sum of the

Amount field(s) in each offset row. This value is updated whenever an Amount field value is

changed for one or more fee offsets.

On the Offerings & Fees page the read-only Total Offering field contains the sum of the

Proposed Maximum Aggregate Price field(s) in each Offering row. The Fee Rate and Fee Rate as

of Date fields are read-only fields displaying the latest fee information for Offerings. The Total

Fee field (read-only) is the product of the Total Offering and Fee Rate fields, the sum of the

Shares Information fees or the product of the Fee Basis and Fee Rate fields. The Fee Offset Total

field from Fee Offset Information page (read-only) displays the total offset value. The Fee Due

field is the calculated fee for this submission.

September 14, 2026

7-61

EDGAR Filer Manual (Volume II)

7.3.9.2 Filing Fees Exhibit

Filers can attach an EX-FILING FEES exhibit in Inline XBRL format to 72 fee-bearing

submission types.. EDGAR will provide an error message and suspend the filing if the

EX-FILING FEES exhibit is not attached, or is unreadable, for any submission which requires a

fee exhibit to be attached. See the “How Do I Understand Automated Conformance Rules for

EDGAR Data Fields” webpage on SEC.gov “for a list of the 72 submission types to which you

can attach the filing fee exhibit (https://www.sec.gov/edgar/automated-conformance-rules).

Note: An exception to this is when a filer submits an S-1 filer-constructed submission and the

primary Filer CIK has an 811- reporting file number. In this case, the filer can choose to

optionally provide the filing fee exhibit.

Alternatively, filers are given the option to attach the filing fee exhibit to form types where fee

header data is optional (for example, amendment filings and 424B1, 424B2, 424B3, 424B4,

424B5, 424B7, 424B8, and 424H). Filers will need to either select a Yes or No radio button as a

response to the “Is Fee Table/Exhibit included?” question. If the ‘Yes’ radio button is selected,

filers must attach the fee exhibit to the filing. If the fee exhibit is not attached to the filing, then

an error message will be displayed on the user interface.

Note: On POSASR and N-2 POSASR submission form types, fee header data is not required

when a filer responds “No” to the “Is Fee Table/Exhibit included?” question.

EDGAR will suspend filer-constructed submissions for those form types where the fee header

data is allowed and included but the submission is missing an attached document with the

EX-FILING FEES document type.

Listed below are examples of when EDGAR suspends fee bearing submissions that include the

structured filing fee exhibit (EX-FILING FEES) attachment:

If the filing has more than one exhibit attachment in either HTML/ASCII or Inline XBRL

format, per submission, for the 72 fee-bearing submission types.

If the filing fee exhibit is attached to a non-fee-bearing or a fee-bearing submission

outside the scope of the 72 fee- bearing submission types.

If the filing fee exhibit includes the following data elements but they are not processable

by EDGAR:

o Total Fees Due for Filing (also known as Total Registration Fees), Total

Fees Previously Paid, Total Fee Offsets, and Net Fee Due Amount.

If the structured filing fee exhibit attachment does not have a .htm extension.

If the filing fee exhibit is not properly structured and formatted according to the EDGAR

XBRL Guide, Chapter 4. available at (https://www.sec.gov/files/edgar/xbrl-guide.pdf).

If a Security Type is not specified for “Table 1: Newly Registered and Carry Forward

Securities” on submission types F-3ASR, S-3ASR, N-2ASR, N-2 POSASR, SF-3 with

September 14, 2026

7-62

EDGAR Filer Manual (Volume II)

the following exceptions:

o An N-2 POSASR filing that includes a narrative disclosure, or

o An F-3ASR, N-2ASR, S-3ASR, or an SF-3 filing that includes only “Combined

Prospectus” data.

If the filer provided fiscal year end (Month/Day) in Item 5 “Last day of the fiscal year for

the issuer for which the prospectus is filed” of submission type 424I does not match the

CIK’s fiscal period records in the EDGAR database. In addition to this, if the date in Item

5 is greater than the current date, the system generates an error message and suspends the

filing.

Note: If a filing fee exhibit is attached to a filing, and contains validations errors that result in a

suspension, the exhibit will not be removed from the filing, but instead the entire filing will be

suspended.

A POS AM submission will only permit a filing fee exhibit in unstructured format if it is

submitted via a filer-constructed submission. Filing fee exhibits in unstructured format are not

permitted for POS AM submissions when using the EDGARLink Online interface.

EDGAR uses the file number provided on the POS AM filing to determine if the filing must

include a structured fee exhibit. Filers can use the EDGARLink Online interface to submit a

structured EX-FILING FEES exhibit in Inline XBRL format.

Structuring is optional for POS AM filings that correspond to SF-1, SF-1/A, SF-1MEF, SF-3,

SF-3/A and SF- 3MEF, and filers can attach the EX-FILING FEES exhibit in unstructured or

structured Inline XBRL formats for these submission types.

For further details, please refer to the EDGARLink Online Technical Specification document

https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications.

Attaching the HTML or ASCII Filing Fees Exhibit (Unstructured) to an EDGARLink

Online submission

To attach the EX-FILING FEES document:

1. Navigate to the “Documents” tab of the EDGARLink Online interface.

2. On the “Documents” tab, click the [Add Document] button to upload the exhibit

3. Select the “EX-FILING FEES” from the Type drop down list.

4. You may provide an optional description for the filing fee exhibit in the Description text

box.

5. In addition to uploading the filing fee exhibit in HTML or ASCII format, an unofficial

PDF of the exhibit can be attached to the submission as an EX-FILING FEES document.

Please refer to Section 7.3.4.4 (Attaching a Document) for detailed information on uploading

document attachments.

Refer to the section “Attaching the Tagged Fee Exhibit (EX-FILING FEES) to EDGARLink

Online forms” in the EDGAR Filing Fee Interface Courtesy Guide available at

(https://www.sec.gov/files/edgar/filing-fee-interface-guide.pdf) for detailed information on

September 14, 2026

7-63

EDGAR Filer Manual (Volume II)

attaching a structured filing fee exhibit in Inline XBRL format to the 72 EDGARLink Online

submission types.

7.3.9.3 Fee and Offering Information Page for Form 424I Submissions

Filers that registered an offering of Exchange-Traded Vehicle Securities and previously selected

“Indeterminate” as the Type of Payment value on Form S-1, F-1, S-3 or F-3 must pay the fee for

such an offering on an annual net basis by submitting the submission form type 424I. Based on

the Filer CIK entered on the Main tab, the “Fiscal Year End” will be populated as shown below

in the MM/DD format (for example 12/31). If the filing is submitted late (more than 90 days

after the end of the fiscal year), the “Number of Days Late” field will be automatically calculated

based on combined “Fiscal Year End” and “Fiscal Year” values.

If the populated “Fiscal Year End” is incorrect, click the link (Changes to company information

may be made here) to change your company data before proceeding further.

September 14, 2026

7-64

EDGAR Filer Manual (Volume II)

Filers attaching an EX-FILING FEES exhibit for a 424I submission can use FEPT to generate

the exhibit.

If filers claim an offset under Rule 457(p), then filers are required to provide a statement that

they have (i) Withdrawn the prior registration statement; or (ii) Terminated or completed any

offering that included the unsold securities associated with the claimed offset under the prior

registration statement. The note need not be limited to the statement of

withdrawal/termination/completion.

Filers are not required to include corresponding Fee Offset source information. If filers include

the Fee Offset sources as part of a filer constructed submission, the system will accept the filing

but provide an informational message specifying that there is no requirement in 424(i) or 457(u)

for filers claiming a 457(p) offset to provide information as to fee offset sources.

7.3.9.3.1 General Instructions for Submitting a 424I Submission

When submitting a 424I submission, a filer is required to provide the “333-” file number

of a previously accepted F-1, F-3, S-1, S-3, F-1/A, F-3/A, S-1/A, or S-3/A filing where:

¾ the Security Type is “Exchange-Traded Vehicle Security,” and the Type of

Payment is “Indeterminate,” or

¾ the Security Type is “Exchange-Traded Vehicle Security” and the filing relied on

Rule 457(u).

EDGAR will suspend the filing in the following cases if the file number provided on the

424I filing belongs to a previously accepted F-1, F-3, S-1, S-3, F-1/A, F-3/A, S-1/A, or

S-3/A filing but:

¾ the Security Type selection is not “Exchange-Traded Vehicle Security” or

¾ the Security Type is “Exchange-Traded Vehicle Security” but Rule 457(a) , Rule

457(o), or Rule Other was selected instead of Rule 457(u), or

¾ the Security Type is “Exchange-Traded Vehicle Security” but “Pay in Advance”

is specified as the Type of Payment instead of “Indeterminate.”

7.3.9.4 Offerings & Fees Page for Transactional Submissions

The Transactional Submission Offerings & Fees Page is only for transactional submissions using

the fee header tabs on the EDGARLink Online application.

Filers who are submitting a structured EX-FILING FEES exhibit in Inline XBRL format can use

FEPT to add transaction valuation data in “Table 1: Transaction Valuation.” For information on

September 14, 2026

7-65

EDGAR Filer Manual (Volume II)

accessing FEPT, please see the section “Accessing FEPT” in the EDGAR Filing Fee Interface

Courtesy Guide available at (https://www.sec.gov/files/edgar/filing-fee-interface-guide.pdf).

Field #

Field Name

128. Fee

Calculation

Rule

Example of Value to be Inserted

Rule 0-11

Definition (Limits of Field)

The system infers the rule to be

Rule 0-11 for the following

submission types: SC 13E1, SC

13E3, SC13E4F, PREM14A,

PREM14C, SC TO-I, SC TO-T, SC

14D1F, SC 13E1/A, SC 13E3/A,

SC13E4F/A, SC 14D1F/A, SC

TO-I/A, SC TO-T/A, PRER14A,

PRER14C

For a list of rules applicable to

each submission type, refer to

Section 7.3.10.1

129. Transaction

Valuation

50,000

Transaction valuation computed

pursuant to Exchange Act Rule

0-11. Applicable to submission

types: SC TO-I, SC TO-T, SC

13E1, SC 13E3, SC TO-I/A, SC

TO-T/A, SC 13E1/A, SC 13E3/A,

SC13E4F/A, SC 14D1F/A, SC

13E4F, SC 14D1F

For amendments to the schedule

or statement, as applicable, the

“fees to be paid” transaction

valuation entry should equal the

incremental increase, if any, in

then-current total transaction

valuation above the highest total

transaction valuation previously

reported. For amended filings, the

“Fees Previously Paid” transaction

valuation entry should equal the

highest then-current total

transaction valuation previously

reported for the prior initial filing or

amendment to this schedule or

statement, as applicable. The

decimal values can range from 0 to

99,999,999,999,999.99.

September 14, 2026

7-66

EDGAR Filer Manual (Volume II)

Field #

Field Name

130. Proposed

Maximum

Aggregate

Value of

Transaction

Example of Value to be Inserted

50,000

Definition (Limits of Field)

Transaction valuation computed

pursuant to Exchange Act Rule

0-11. Applicable to submission

types PREM14A, PREM14C,

PRER14A, and PRER14C.

For amendments to the statement,

the “Fees To Be Paid” transaction

valuation entry should equal the

incremental increase, if any, in

then-current total transaction

valuation above the highest total

transaction valuation previously

reported. For amended filings, the

“Fees Previously Paid” transaction

valuation entry should equal the

highest then-current total

transaction valuation previously

reported for the prior initial filing or

amendment to this schedule. The

decimal values can range from 0 to

99,999,999,999,999.99.

131. Fee Rate

Fee rate currently in effect, according

https://www.sec.gov/ofm/filing-fee-rate

Current fee rate for transactional

submissions as read from the Fee

Rate Table (read-only field)

available on the EDGAR Filing

Website left navigation menu.

132. Amount of

Filing Fee

5.51

Dollar amount of required fees

without regard to any previous

payments or offsets. The amount is

automatically calculated by

multiplying the transaction

valuation by the current fee rate.

For “Fees Previously Paid” entries,

this automatically calculated value

may be overridden to reflect a

different fee rate, as applicable.

7.3.10 Preparing an Inline XBRL filing fees exhibit (EX-FILING FEES)

This section describes the general process for preparing an Inline XBRL filing fee exhibit

(EX-FILING FEES) and submitting the exhibit to EDGAR for processing. Filers have two

options to construct structured filing fee information within EDGAR, use FEPT or construct the

September 14, 2026

7-67

EDGAR Filer Manual (Volume II)

exhibit offline using a third-party vendor software, if available.

FEPT includes features such as prompts, explanations, and automated calculations to produce a

filing fee exhibit in submission-ready format.

Filers using FEPT to construct the EX-FILING FEES in EDGAR generally can receive error and

warning messages before they submit both TEST and LIVE filings when using the

Generate/Preview/Review Errors functions of FEPT.

Filers that construct structured information outside of FEPT, however, will receive error and

warning messages after they submit both TEST and LIVE filings. Filers who wish to construct

filings outside of FEPT should consult the EDGAR XBRL Guide available at

(https://www.sec.gov/files/edgar/xbrl-guide.pdf) for details on the FFD taxonomy and further

EX-FILING FEES requirements.

Validation failures caused by incorrect or incomplete structured filing fee-related information

generally will result in the filing being suspended.

7.3.10.1 Applicable Rules for Submission Types

The table below lists the offering rules that are applicable for each submission type for purposes

of preparing an Inline XBRL filing fees exhibit (EX-FILING FEES). For filer-constructed

submissions, the system will generate a warning message if filers include a rule that is not

applicable for the respective submission type.

Rules

Submission Type

457(a)

457(o)

Other

415(a)(6)

457(f)

457(u)***

457(r)

457(s)

0-11**

456(d)***

424I

Yes

F-1

Yes

F-3

Yes

F-3ASR

Yes

F-3D

Yes

September 14, 2026

7-68

EDGAR Filer Manual (Volume II)

Submission Type

457(a)

457(o)

Other

415(a)(6)

457(f)

457(u)***

457(r)

457(s)

0-11**

456(d)***

N-2

Yes

N-2ASR

Yes

S-1

Yes

S-3

Yes

S-3D

Yes

S-3ASR

Yes

S-11

Yes

SF-1

Yes

SF-3

Yes

F-1/A

Yes

F-3/A

Yes

N-2/A

Yes

N-2 POSASR

Yes

POSASR

Yes

POS AM

Yes

S-1/A

Yes

S-3/A

Yes

S-11/A

Yes

SF-1/A

Yes

SF-3/A

Yes

F-4

Yes

F-10*

Yes

September 14, 2026

7-69

EDGAR Filer Manual (Volume II)

Submission Type

457(a)

457(o)

Other

415(a)(6)

457(f)

457(u)***

457(r)

457(s)

0-11**

456(d)***

F-10EF*

Yes

N-14 8C

Yes

S-4

Yes

S-4EF

Yes

F-4/A

Yes

F-10/A*

Yes

N-14 8C/A

Yes

S-4/A

Yes

PREM14A

Yes

PREM14C

Yes

SC 13E1

Yes

SC 13E3

Yes

SC TO-I

Yes

SC TO-T

Yes

SC13E4F

Yes

SC14D1F

Yes

PRER14A

Yes

PRER14C

Yes

SC 13E1/A

Yes

SC 13E3/A

Yes

SC13E4F/A

Yes

SC14D1F/A

Yes

September 14, 2026

7-70

EDGAR Filer Manual (Volume II)

Submission Type

457(a)

457(o)

Other

415(a)(6)

457(f)

457(u)***

457(r)

457(s)

0-11**

456(d)***

SC TO-I/A

Yes

SC TO-T/A

Yes

F-3MEF

Yes

N-2MEF

Yes

S-3MEF

Yes

SF-1MEF

Yes

SF-3MEF

Yes

F-1MEF

Yes

F-4MEF

Yes

S-4MEF

Yes

N-14MEF

Yes

S-1MEF

Yes

S-11MEF

Yes

424B1

Yes

424B2

Yes

424B3

Yes

424B4

Yes

424B5

Yes

424B7

Yes

424B8

Yes

424H

Yes

424H/A

Yes

September 14, 2026

7-71

EDGAR Filer Manual (Volume II)

Submission Type

S-8

457(a)

457(o)

Other

415(a)(6)

457(f)

457(u)***

457(r)

457(s)

0-11**

456(d)***

Yes

* System will notify the filer that carry forward from a Form F-10 filing, is not allowed because

offerings registered on that form would not expire pursuant to Rule 415(a)(5).

** Note that the system will infer the rule to be Rule 0-11, when any of the following submission

types are submitted: SC 13E1, SC 13E3, SC13E4F, PREM14A, PREM14C, SC TO-I, SC TO-T,

SC14D1F, SC 13E1/A, SC 13E3/A, SC13E4F/A, SC14D1F/A, SC TO-I/A, SC TO-T/A,

PRER14A, PRER14C

*** The system must infer the rule to be Rule 456(d) and Rule 457(u), when a 424I filing is

submitted.

The table below lists the offset and combined prospectus rules that are applicable to each

submission type for purposes of preparing an Inline XBRL filing fees exhibit (EX-FILING

FEES). For filer-constructed submissions, the system will generate a warning message if filers

include a rule that is not applicable to the respective submission type.

Rules

Submission Types

457(b)

0-11(a)(2)

457(p)

429

424I

Yes**

F-1

Yes

F-3

Yes

F-3ASR

Yes

F-3D

Yes

N-2

Yes

N-2ASR

Yes

S-1

Yes

S-3

Yes

September 14, 2026

7-72

EDGAR Filer Manual (Volume II)

Submission Types

457(b)

0-11(a)(2)

457(p)

429

S-3D

Yes

S-3ASR

Yes

S-11

Yes

SF-1

Yes

SF-3

Yes

F-1/A

Yes

F-3/A

Yes

N-2/A

Yes

N-2 POSASR

Yes

POSASR

Yes

POS AM

Yes

S-1/A

Yes

S-3/A

Yes

S-11/A

Yes

SF-1/A

Yes

SF-3/A

Yes

F-4

Yes

F-10

Yes

F-10EF

Yes

N-14 8C

Yes

S-4

Yes

S-4EF

Yes

F-4/A

Yes

September 14, 2026

7-73

EDGAR Filer Manual (Volume II)

Submission Types

457(b)

0-11(a)(2)

457(p)

429

F-10/A

Yes

N-14 8C/A

Yes

S-4/A

Yes

PREM14A

Yes

PREM14C

Yes

SC 13E1

Yes

SC 13E3

Yes

SC TO-I

Yes

SC TO-T

Yes

SC13E4F

Yes

SC14D1F

Yes

PRER14A

Yes

PRER14C

Yes

SC 13E1/A

Yes

SC 13E3/A

Yes

SC13E4F/A

Yes

SC14D1F/A

Yes

SC TO-I/A

Yes

SC TO-T/A

Yes

F-3MEF

Yes

N-2MEF

Yes

S-3MEF

Yes

SF-1MEF

Yes

September 14, 2026

7-74

EDGAR Filer Manual (Volume II)

Submission Types

457(b)

0-11(a)(2)

457(p)

429

SF-3MEF

Yes

F-1MEF

Yes

F-4MEF

Yes

S-4MEF

Yes

N-14MEF

Yes

S-1MEF

Yes

S-11MEF

Yes

424B1

Yes

424B2

Yes

424B3

Yes

424B4

Yes

424B5

Yes

424B7

Yes

424B8

Yes

424H

Yes

424H/A

Yes

S-8

Yes

** Offset sources are not required if the submission type is 424I.

7.3.11 Combining Form Types in a Single Submission

7.3.11.1 Multi-Form Type Registration Statements

A registration statement can be made for more than one entity. Sometimes these entities are

required by rule to file different form types. In a few circumstances it is permitted to fulfill both

filing obligations in a single submission on behalf of the multiple registrants, but for the form

types listed below only:

September 14, 2026

7-75

EDGAR Filer Manual (Volume II)

When the submission type is:

Then the Form-Type can only be used to refer to:

S-1

S-1 or S-3

S-3

S-3 or S-1

S-1/A

S-1/A or S-3/A

S-3/A

S-3/A or S-1/A

S-1MEF

S-1MEF or S-3MEF

S-3MEF

S-3MEF or S-1MEF

The submission type is listed in the first column. For each registrant, along with their CCC, you

will also be required to specify the form type that can only be the values listed in the second

column. EDGARLink Online will only permit the correct combinations of the submission types

and form types.

7.3.11.2 Combining Selected Williams Act Filings into a Single Submission

EDGAR can process the following submission type combinations in a single submission only

when the combined filings are paired in any of the specified combinations:

SC TO-I and a SC 13D/A or a SC 13E3 or a SC 13E3/A

SC TO-I/A and a SC 13D/A or a SC 13E3 or a SC 13E3/A

SC TO-T and a SC 13D/A or a SC 13E3 or a SC 13E3/A

SC TO-T/A and a SC 13D/A or a SC 13E3 or a SC 13E3/A

NOTE: NEW structured data (XML) implementation of SCHEDULE 13D/A is not required

for combination filing with SC TO-I, SC TO-I/A, SC TO-T or SC TO-T/A. EDGAR does not

currently support submitting a combined SC TO-I, SC TO-I/A, SC TO-T, SC TO-T/A with

SC 13D/A in XML format. At this time, if needed, please continue to submit SC 13D/A in a

non-structured data format with SC TO-I, SC TO-I/A, SC TO-T, or SC TO-T/A.

In this case the filing can be for a group. Identify only one filer in the Filer field. List the other

members of the group (or the other joint filers) under the Group Members field by name (no

CIKs are necessary).

When you are submitting one of the above combinations, the Submission Type should be SC

TO-I, SC TO-I/A, SC TO-T, or SC TO-T/A. The Type field on the Attached Documents List

Page must match the Submission Type field.

When you make a combination filing, EDGARLink Online automatically counts the number of

documents and places the correct submission type names in your submission.

7.3.11.3 Form 8-K Combined Submissions

Form 8-K and its variants (8-K/A, 8-K12G3, 8-K12G3/A, 8-K15D5, 8-K15D5/A, 8-K12B,

8-K12B /A) are used to report specific reportable events usually within four days of occurrence.

September 14, 2026

7-76

EDGAR Filer Manual (Volume

This text is long and has been trimmed here. Open the source document for the complete record.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.