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 (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 plans to submit this existing collection of information to the Office of Management and Budget for extension and approval. The Commission also is requesting approval from OMB to designate this existing collection of information (OMB Control No. 3235-0102) 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).

Regulation 14D (17 CFR 240.14d-1 through 240.14d-11) and Regulation 14E (17 CFR 240.14e-1 through 240.14e-8) and related Schedule 14D-9 (17 CFR 240.14d-101) require information intended to help security holders determine how to respond to tender offers. The information required by Schedule 14D-9 is mandatory, and Schedule 14D-9 filings are publicly available on the Commission's Electronic Data Gathering, Analysis, and Retrieval (“EDGAR”) system. We estimate that Schedule 14D-9 is filed once per year by approximately 54 respondents, for a total of approximately 54 responses annually. We estimate that respondents incur 65.14 burden hours per Form 10-K response, for a total annual reporting burden of 3,518 hours (65.14 burden hours per response × 54 responses). We estimate that respondents incur $117,252 cost burden per Schedule 14D-9 response, for a total annual cost burden of $6,331,608 ($117,252 cost burden per response × 54 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 November 13, 2026.