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IEH Corp (IEHC) is the issuer named in an amended ownership report by Zeff Capital, LP, Zeff Holding Company, LLC, and Daniel Zeff. Each reports beneficial ownership of 195,854 shares, or 7.9%, with shared voting and shared dispositive power over 195,854 shares; each reports zero sole voting and dispositive power. The percentage is calculated using 2,477,749 IEH Corp shares outstanding as of August 7, 2026.
Key Figures
Beneficial ownership:195,854 sharesPercent of class:7.9%Shares outstanding:2,477,749 shares
3 metrics
Beneficial ownership195,854 sharesEach of the three reporting persons reports this amount
Percent of class7.9%Reported by each reporting person
Shares outstanding2,477,749 sharesAs of August 7, 2026; used to calculate the reported percentage
Beneficially owned describes securities or assets where a person has the economic rights and control—such as the right to receive dividends and to direct voting—even if legal title is held in another name. Think of it like having the keys and using a car that’s registered to someone else: you get the benefits and make decisions. Investors care because beneficial ownership reveals who truly controls value and voting power, affecting corporate decisions and takeover dynamics.
Shared Voting Powerregulatory
"Shared Voting Power 195,854.00"
Shared voting power occurs when two or more parties jointly have the right to vote or decide how a block of company shares is cast, like co-owners who must agree before moving a piece of furniture. Investors care because who controls voting rights affects board elections, major corporate decisions and takeover outcomes, and shared control can alter regulatory disclosures and the practical influence any holder has over a company’s direction and value.
Shared Dispositive Powerregulatory
"Shared Dispositive Power 195,854.00"
joint filing agreementregulatory
"have entered into a joint filing agreement"
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
How many IEHC shares do the reporting persons beneficially own?
Zeff Capital, LP, Zeff Holding Company, LLC, and Daniel Zeff each report beneficial ownership of 195,854 shares, equal to 7.9% of the class. Each reports shared voting and dispositive power over 195,854 shares.
What share count was used to calculate the reported IEHC ownership percentage?
The reported percentage was calculated using 2,477,749 IEH Corp shares outstanding as of August 7, 2026.
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
UNDER THE SECURITIES EXCHANGE ACT OF 1934
(Amendment No. 9)
IEH Corporation
(Name of Issuer)
common stock, par value $0.01 per share
(Title of Class of Securities)
44949K107
(CUSIP Number)
09/30/2026
(Date of Event Which Requires Filing of this Statement)
Check the appropriate box to designate the rule pursuant to which this Schedule is filed:
Rule 13d-1(b)
Rule 13d-1(c)
Rule 13d-1(d)
schemaVersion:
SCHEDULE 13G
CUSIP Number(s):
44949K107
1
Names of Reporting Persons
Zeff Capital, LP
2
Check the appropriate box if a member of a Group (see instructions)
(a)
(b)
3
Sec Use Only
4
Citizenship or Place of Organization
DELAWARE
Number of Shares Beneficially Owned by Each Reporting Person With:
5
Sole Voting Power
0.00
6
Shared Voting Power
195,854.00
7
Sole Dispositive Power
0.00
8
Shared Dispositive Power
195,854.00
9
Aggregate Amount Beneficially Owned by Each Reporting Person
195,854.00
10
Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)
11
Percent of class represented by amount in row (9)
7.9 %
12
Type of Reporting Person (See Instructions)
PN
Comment for Type of Reporting Person: Related to item 11 of this page: Percentage calculated based on 2,477,749 shares of common stock, par value $0.01 per share, outstanding as of August 7, 2026 as reported in the Form 10-Q for the fiscal quarter ended June 30, 2026 of IEH Corporation.
SCHEDULE 13G
CUSIP Number(s):
44949K107
1
Names of Reporting Persons
Zeff Holding Company, LLC
2
Check the appropriate box if a member of a Group (see instructions)
(a)
(b)
3
Sec Use Only
4
Citizenship or Place of Organization
DELAWARE
Number of Shares Beneficially Owned by Each Reporting Person With:
5
Sole Voting Power
0.00
6
Shared Voting Power
195,854.00
7
Sole Dispositive Power
0.00
8
Shared Dispositive Power
195,854.00
9
Aggregate Amount Beneficially Owned by Each Reporting Person
195,854.00
10
Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)
11
Percent of class represented by amount in row (9)
7.9 %
12
Type of Reporting Person (See Instructions)
OO
Comment for Type of Reporting Person: Related to item 11 of this page: Percentage calculated based on 2,477,749 shares of common stock, par value $0.01 per share, outstanding as of August 7, 2026 as reported in the Form 10-Q for the fiscal quarter ended June 30, 2026 of IEH Corporation.
SCHEDULE 13G
CUSIP Number(s):
44949K107
1
Names of Reporting Persons
Daniel Zeff
2
Check the appropriate box if a member of a Group (see instructions)
(a)
(b)
3
Sec Use Only
4
Citizenship or Place of Organization
UNITED STATES
Number of Shares Beneficially Owned by Each Reporting Person With:
5
Sole Voting Power
0.00
6
Shared Voting Power
195,854.00
7
Sole Dispositive Power
0.00
8
Shared Dispositive Power
195,854.00
9
Aggregate Amount Beneficially Owned by Each Reporting Person
195,854.00
10
Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)
11
Percent of class represented by amount in row (9)
7.9 %
12
Type of Reporting Person (See Instructions)
IN
Comment for Type of Reporting Person: Related to item 11 of this page: Percentage calculated based on 2,477,749 shares of common stock, par value $0.01 per share, outstanding as of August 7, 2026 as reported in the Form 10-Q for the fiscal quarter ended June 30, 2026 of IEH Corporation.
SCHEDULE 13G
Item 1.
(a)
Name of issuer:
IEH Corporation
(b)
Address of issuer's principal executive offices:
140 58th Street, Suite 8E, Brooklyn, NY 11220
Item 2.
(a)
Name of person filing:
Zeff Capital, LP
Zeff Holding Company, LLC
Daniel Zeff
Zeff Capital, LP, Zeff Holding Company, LLC and Daniel Zeff (the "Reporting Persons") have entered into a joint filing agreement, a copy of which is attached as Exhibit 1.
(b)
Address or principal business office or, if none, residence:
The address of the principal place of business and principal office of each of the Reporting Persons is:
405 Lexington Ave, 9th Floor, New York, NY 10174
(c)
Citizenship:
Zeff Capital, LP and Zeff Holding Company, LLC are organized under the laws of the State of Delaware. Daniel Zeff is a United States citizen.
(d)
Title of class of securities:
common stock, par value $0.01 per share
(e)
CUSIP No.:
44949K107
Item 3.
If this statement is filed pursuant to §§ 240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a:
(a)
Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o);
(b)
Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c);
(c)
Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c);
(d)
Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8);
(e)
An investment adviser in accordance with § 240.13d-1(b)(1)(ii)(E);
(f)
An employee benefit plan or endowment fund in accordance with § 240.13d-1(b)(1)(ii)(F);
(g)
A parent holding company or control person in accordance with § 240.13d-1(b)(1)(ii)(G);
(h)
A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);
(i)
A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);
(j)
A non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J). If filing as a non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J),
please specify the type of institution:
(k)
Group, in accordance with Rule 240.13d-1(b)(1)(ii)(K).
Ownership of more than 5 Percent on Behalf of Another Person.
Not Applicable
Item 7.
Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
Not Applicable
Item 8.
Identification and Classification of Members of the Group.
Not Applicable
Item 9.
Notice of Dissolution of Group.
Not Applicable
Item 10.
Certifications:
By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.
SIGNATURE
After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
Zeff Capital, LP
Signature:
Zeff Holding Company, LLC
Name/Title:
Manager of Zeff Holding Company, LLC, its General Partner
Date:
11/03/2026
Zeff Holding Company, LLC
Signature:
Daniel Zeff
Name/Title:
Manager
Date:
11/03/2026
Daniel Zeff
Signature:
Daniel Zeff
Name/Title:
Individual
Date:
11/03/2026
Exhibit Information
Exhibit 1
Joint Filing Agreement (incorporated by reference to Exhibit 1 to the Amendment No. 1 to Schedule 13D filed by Zeff Capital, L.P., Zeff Holding Company, LLC and Daniel Zeff on August 23, 2018).
