Upon Written Request, Copies Available From: Securities and Exchange Commission, Office of FOIA Services, 100 F Street NE, Washington, DC 20549-2736

Notice is hereby given that, pursuant to the Paperwork Reduction Act of 1995 (“PRA”) (44 U.S.C. 3501 et seq. ), the Securities and Exchange Commission (“Commission”) is soliciting comments on the collection of information summarized below. The Commission also is requesting approval from the Office of Management and Budget (“OMB”) to designate this existing collection of information (OMB Control No. 3235-0063) as a “common form” for purposes of PRA submissions ^[1] because the Board of Governors of the Federal Reserve System uses this information collection (under OMB Control No. 7100-0091). The Commission plans to submit this existing collection of information to OMB for extension and approval.

Form 10-K (17 CFR 249.310) is filed by issuers of securities to satisfy their annual reporting obligations pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 (“Exchange Act”) (15 U.S.C. 78m or 78o(d)). The information collected by Form 10-K is intended to ensure the adequacy of information available to investors and securities markets about an issuer. We estimate that Form 10-K is filed once per year by approximately 6,740 respondents, for a total of approximately 6,740 responses annually. We estimate that respondents incur 1,695.2 burden hours per Form 10-K response, for a total annual reporting burden of 11,425,648 hours (1,695.2 burden hours per response × 6,740 responses). We estimate that respondents incur $334,438.81 cost burden per Form 10-K response, for a total annual cost burden of $2,254,117,579 ($334,438.81 cost burden per response × 6,740 responses).

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.

Written comments are invited on: (a) whether this proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency's estimate of the burden imposed by the collection of information; (c) ways to enhance the quality, utility, and clarity of the information collected; and (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology.

Please direct your written comments on this 60-Day Collection Notice to Austin Gerig, Director/Chief Data Officer, Securities and Exchange Commission, c/o Tanya Ruttenberg via email to PaperworkReductionAct@sec.gov by July 28, 2026. There will be a second opportunity to comment on this SEC request following the Federal Register publishing a 30-Day Submission Notice.