SEC clears IEH Corporation (OTC: IEHC) in registration case decision

Rhea-AI Filing Summary

IEH Corporation reported that the Securities and Exchange Commission has dismissed an administrative proceeding that threatened its stock exchange registration. On January 14, 2026, the SEC denied the Division of Enforcement’s motion for summary disposition and instead granted IEH’s cross-motion, deciding that neither suspension nor revocation of the company’s securities registration under Section 12(j) is appropriate. This means IEH’s existing registration for its common stock remains in place. The company attached the SEC’s opinion as an exhibit and issued a press release on January 15, 2026 to announce the decision.

Positive

• SEC dismissal of administrative proceeding: The Commission denied the Division of Enforcement’s motion, granted IEH’s cross-motion, and decided that neither suspension nor revocation of the company’s securities registration under Section 12(j) is appropriate, removing a direct threat to its listed status.

Negative

• None.

Insights

Regulatory and securities law analyst

SEC dismissal removes a direct threat to IEH’s securities registration.

The SEC has concluded an administrative proceeding involving IEH Corporation by denying the Division of Enforcement’s motion and granting IEH’s cross-motion for summary disposition. In its opinion, the Commission specifically determined that neither suspension nor revocation of IEH’s securities registration under Section 12(j) is appropriate and dismissed the proceeding.

This outcome removes a significant regulatory overhang tied to whether IEH’s securities could remain registered under Section 12 of the Exchange Act. Keeping the registration intact allows IEH’s common stock to continue trading under its current registration framework. The company has filed the SEC’s opinion as an exhibit and disclosed that it announced the decision by press release on January 15, 2026, providing transparency around this resolution.

false 0000050292 0000050292 2026-01-15 2026-01-15 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of report (Date of earliest event reported): January 15, 2026

 IEH Corporation

(Exact Name of Registrant as Specified in Charter) 

New York		0-5278		13-5549348
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

140 58th Street, Suite 8E, Building B

Brooklyn, NY 11220

(Address of Principal Executive Offices, and Zip Code)

(718) 492-4440 

Registrant’s Telephone Number, Including Area Code

Not Applicable

(Former Name or Former Address, if Changed Since Last Report) 

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock	IEHC	OTC ID

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communication pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

1 

Item 8.01 Other Events

On January 14, 2026, the Securities and Exchange Commission (the “SEC”) denied the motion for summary disposition of the SEC Division of Enforcement (the “Division”) in the Matter of IEHC Corporation (SEC Administrative Proceeding File No. 3-20973) and granted the cross motion for summary disposition and dismissal of IEH Corporation (“IEH” or the “Company”). Previously on August 17, 2022, the Division had notified IEH that the Division had issued an order instituting proceedings to determine for the protection of the Company’s investors whether to (i) suspend for a period of 12 months or (ii) revoke the registration of each class of the Company’s securities registered pursuant to Section 12 of the Securities Exchange Act of 1934 In issuing its opinion (the “Opinion”), the Commission determined that neither suspension nor revocation under the Section 12(j) of the Securities Exchange Act of 1934 is appropriate. Accordingly, the Commission denied the Division’s motion for summary disposition and granted IEH’s cross-motion for summary disposition and dismissed the proceeding.

A copy of the Opinion is attached to this Current Report on Form 8-K as Exhibit 99.1 and is incorporated by reference into this Item 8.01.

On January 15, 2026, the Company announced by press release the issuance of the Opinion by the Commission. A copy of the press release is attached hereto as Exhibit 99.2.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

The following exhibits are attached to this Current Report on Form 8-K:

Exhibit Number		Exhibit Title or Description
99.1		Opinion in the Matter of IEH Corporation, SEC Administrative Proceeding File No. 3-20973, dated January 14, 2026.
99.2		Press Release dated January 15, 2026

2 

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

IEHC Corporation

By:  /s/Subrata Purkayastha

Name: Subrata Purkayastha

Title: Chief Financial Officer

Date:   January 15, 2026

3 

FAQ

What did the SEC decide regarding IEH Corporation (IEHC) in January 2026?

The SEC denied the Division of Enforcement’s motion for summary disposition and granted IEH Corporation’s cross-motion, dismissing the administrative proceeding. The Commission determined that neither suspension nor revocation of IEH’s securities registration under Section 12(j) of the Exchange Act is appropriate.

Was IEH Corporation’s securities registration suspended or revoked by the SEC?

No. The SEC’s opinion explicitly states that neither suspension nor revocation of IEH Corporation’s securities registration under Section 12(j) is appropriate, and the administrative proceeding was dismissed.

What was the SEC proceeding involving IEH Corporation about?

The SEC Division of Enforcement had instituted proceedings in File No. 3-20973 to determine whether, for investor protection, IEH Corporation’s securities registration under Section 12 should be suspended for 12 months or revoked. The Commission ultimately decided against both outcomes.

How did IEH Corporation respond publicly to the SEC’s opinion?

IEH Corporation announced the SEC’s opinion by issuing a press release on January 15, 2026. The company also attached the Commission’s opinion as Exhibit 99.1 and the press release as Exhibit 99.2 to its current report.

Where can investors read the SEC’s opinion on IEH Corporation?

The opinion in the Matter of IEH Corporation, SEC Administrative Proceeding File No. 3-20973, dated January 14, 2026, is included as Exhibit 99.1 to the company’s current report. It is incorporated by reference into the disclosure.

Does this SEC decision affect the trading of IEH Corporation’s common stock?

The SEC determined that suspension or revocation of IEH Corporation’s registration is not appropriate, so the company’s registered common stock, traded under the symbol IEHC, retains its existing registration status.