You can find a complete list of forms with their corresponding instructions including when and what to file here. Our FORMS tab includes many frequently used forms with instructions and fillable templates.

You must pay filing fees when you submit most registration statements under the Securities Act of 1933, transaction filings such as merger proxy statements under the Securities Exchange Act of 1934, and applications on Form T-3 under the Trust Indenture Act of 1939. You do not pay an initial registration fee for mutual fund and unit investment trust registration statements, but you pay fees each year when you file your Form 24F-2.

If your filing is fee bearing and adequate funds are not available in your account, the filing will eventually be suspended. Fees are charged for fee bearing filings regardless of the type of tool used to construct your filing.

Note: When you transmit a test submission, EDGAR checks your U.S. Bank fee deposit and informs you if you are lacking your fees.

Filings that Require Filing Fees

1933 Act Filings by Corporations

You must pay a filing fee with the following 1933 Act filings:
S-1, S-2, S-3, S-3D, S-4, S-4EF, S-8, S-11, SB-1, SB-2, S-20, F-1, F-2, F-2D, F-3, F-3D, F-4, F-6, F-6EF, SF-1, SF-3MEF

You also must pay a fee with all rule 462(b) filings – form types with a “MEF ” suffix. You will be required to pay a filing fee on pre-effective amendments to registration statements (e.g., S-1/A) if additional securities are being registered in the amendment. Since you cannot register additional securities by post-effective amendment, no fee is required for these filings (e.g., S-8POS).

1934 Act Filings

You must pay a filing fee with the following 1934 Act filings:
SC TO-T, SC TO-I, SC 13E-3, SC13E4F, SC14D1F

A fee is sometimes required for the following 1934 Act Filings:
PREM14A, PREM14C, PRER14A, PRER14C, SC 13E1

1933 and 1940 Act Filings by Investment Companies

You must pay a filing fee with the following EDGAR submissions made by investment companies:
24F-2NT, N-2, N-5, N-14 8C, N-14MEF

[Obtained from the SEC’s EDGAR Filer Management website]

Your registration fee is calculated based on the proposed public offering of shares of common stock. The current fee is $109.10 per $1,000,000. (Information obtained from https://www.sec.gov/ofm/Article/feeamt.html)

Use the SEC’s Fee Estimator

Where to Pay Filing Fees

Paper Filers: If you are submitting a filing in paper, you may either send the fee by wire transfer or check to US Bank, or directly to the Commission at 100 F Street, NE., Washington D.C. 20549. We cannot accept personal checks for payment of fees.

Electronic Filers: If you are submitting a filing electronically or in paper under a hardship exemption, you MUST send the fee to the US Bank in St. Louis, Missouri. You may make the payment to US Bank by wire transfer, mail or hand delivery.

US Bank is the U.S. Treasury designated depository of SEC filing fees. The hours of operation at US Bank are 8:30 a.m. to 6:30 p.m. Eastern Time for wire transfers. Please allow sufficient time to complete your fee transactions prior to submitting filings that require fees. We will not accept your filing if we have not received sufficient funds when you file. We will, however, accept a rule 462(b) filing submitted between 5:30 p.m. and 10:00 p.m. Eastern Time if the fee is received no later than the close of business on the next business day.

How to Send Filing Fees to the US Bank

Specific instructions on the various methods of making fee payments to the US Bank are as follows:

Wire Transfer: Any bank or wire transfer service may initiate wire transfers of filing fee payments through the FEDWIRE system to US Bank. You do not need to establish an account at US Bank in order to remit filing fee payments. Your wire must include the following information:

Receiving Bank’s ABA Number:021030004
Receiving Bank’s Name:TREAS NYC
Beneficiary Information (BNF):850000001001
Beneficiary Name:Securities & Exchange Commission
Reference to Beneficiary:Registrant’s SEC-assigned CIK Number

You must include the US Treasury account number designated for SEC filers (850000001001) and the payor’s SEC-assigned CIK (Central Index Key) number (also known as the SEC-assigned registrant or payor account number) in the wire transfer. To ensure proper credit and prompt filing acceptance you also must follow the FEDWIRE Instructions precisely and provide the required information in the proper format.

Mail and Hand Delivery: For mail or hand delivery of fee payments, you should: make checks and money orders payable to the Securities and Exchange Commission, omitting the name or title of any official of the Commission; and include on the front of the check or money order the US Treasury account number designated for SEC filers (850000001001) and CIK number of the account to which the fee is to be applied.

You must address fees you transmit by mail to:
Securities and Exchange Commission
Post Office Box 979081
St. Louis, Missouri 63197

You hand deliver fee payments to US Bank, Missouri on weekdays from 8:00 a.m. to 5:00 p.m. (Eastern Standard Time). You cannot hand deliver a fee payment on a federal holiday. You must place all hand deliveries in a sealed envelope, with the Commission’s lockbox number, 979081, and the US Treasury account number designated for SEC filers (850000001001) written on the outside. You must include with all cash payments a separate sheet of paper providing the same information specified for checks and money orders.

[Obtained from the SEC’s EDGAR Filer Management website]

For more information, visit the SEC’s Filing Fees Branch.

HTML stands for HyperText Mark-up Language which is used to create documents that are portable from one platform to another. HTML allows different font sizes and types as well as graphic images. The HTML accepted by the SEC is a very limited subset of the overall HTML standard.

ASCII stands for the American Standard Code for Information Interchange. This is a binary code used by the computer to represent characters. ASCII is very limited in formatting and cannot possess different fonts or styling information.

Although the SEC is currently accepting both formats, it is likely that they will require HTML for most filings in the future. It is recommended that filers become familiar with the HTML filings because of this. Also, because HTML can be formatted as desired, the filings have a more polished, professional appearance which demonstrates an overall more refined representation of your business.

XBRL is part of the family of “XML” languages which focuses on improving financial reporting and enhancing the capabilities of analyzing specific data within a filing. XBRL stands for eXtensible Business Reporting Language which, instead of lumping financial information together with the rest of the filing, provides specific identifying tags for each item of data. These tags allow computers to recognize the information, exchange it with other computers, analyze it against other reporting periods or against other companies and store it for future use. Once prepared, these XBRL files are attached to the EDGAR documents and filed together in one submission.

You will receive five codes from the SEC when you submit your Form ID request. Each code serves a different, important purpose:

CIK (Central Index Key) – This is a unique code assigned by the SEC which identifies your company to the SEC. This code is searchable on EDGAR and is available to the public.

CCC (CIK Confirmation Code) – This code, along with the CIK number, is used to submit your filings. This code is confidential and NOT available to the public.

Password – This is a unique confidential code used along with the CIK number to access EDGAR. This code expires annually.

PMAC (Password Modification Authorization Code) – This code is used to authorize a change of password and is extremely confidential.

Passphrase – This security code is used along with the CIK to regenerate new EDGAR Access Codes if needed.

If you’ve already registered with the SEC, but no longer have your filing codes, please let us know. If you have some information (passphrase, password, etc.), we can use that to generate new codes. Otherwise, we can request a new set of codes using your CIK number alone. We will provide you with a form to be notarized and faxed to the SEC.

If you haven’t registered with the SEC yet, we can also help you obtain your filing codes by filing a Form ID. Please contact us today to get started.

You must complete a 12b-25 (Notice of Late Filing) which is due one business day following the original filing due date.This will allow for an additional 5-15 calendar days from the date the filing was originally due depending on the type of filing. A template for the 12b-25 can be accessed on the FORMS tab.

You can email your documents to us at all@highlandfilings.com. We have provided Word templates for many of the common SEC form types on the FORMS tab for your convenience. We prefer documents to be provided in Microsoft Word and Excel format. We can convert from PDF as well, but it requires additional labor and time to complete.

Depending on size and volume, we can typically EDGARize and return your documents to you the same day they are received. XBRL filings typically take up to 24-48 hours to prepare. If you have an urgent deadline, please make sure to communicate that to us so we can ensure your document is returned ASAP.

We will send you a confirmation email from the SEC once your filing has been accepted. Visit our HOW IT WORKS tab for more information.

10-Q’s must be filed within 45 days from fiscal quarter end for non-accelerated filers and within 40 days for accelerated filers. 10-K’s must be filed within 90 days from fiscal year end for non-accelerated filers and within 75 days for accelerated filers. See our FILING CALENDAR for more information.

We accept check, credit card, wire transfers and online payments using your U.S. bank account. We offer additional discounts for clients that prepay their EDGAR fees.

Yes, the SEC now requires that the XBRL files are posted on the registrant’s website. The files must be posted no later than the end of the calendar day it filed or was required to file the related report or registration statement with the Commission, whichever is earlier, unless a grace period is available. The company must keep the interactive data posted for at least 12 months and cannot comply with the posting requirement by including a hyperlink to the SEC’s Web site.