17 CFR § 239.18 - Form S-11, for registration under the Securities Act of 1933 of securities of certain real estate companies.

---
identifier: "/us/cfr/t17/s239.18"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 239.18 - Form S-11, for registration under the Securities Act of 1933 of securities of certain real estate companies."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "239.18"
section_name: "Form S-11, for registration under the Securities Act of 1933 of securities of certain real estate companies."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "239"
part_name: "FORMS PRESCRIBED UNDER THE SECURITIES ACT OF 1933"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 77c, 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77sss, 78c, 78 78m, 78n, 78(d), 78-7 note, 78u-5, 78w(a), 78 78mm, 80a-2(a), 80a-3, 80a-8, 80a-9, 80a-10, 80a-13, 80a-24, 80a-26, 80a-29, 80a-30, 80a-37, and sec. 71003 and sec. 84001, Pub. L. 114-94, 129 Stat. 1321, unless otherwise noted."
regulatory_source: "33 FR 18991, Dec. 20, 1968, unless otherwise noted."
cfr_part: "239"
---


# 239.18 Form S-11, for registration under the Securities Act of 1933 of securities of certain real estate companies.

This form shall be used for registration under the Securities Act of 1933 of (a) securities issued by real estate investment trusts, as defined in section 356 of the Internal Revenue Code, or (b) securities issued by other issuers whose business is primarily that of acquiring and holding for investment real estate or interests in real estate or interests in other issuers whose business is primarily that of acquiring and holding real estate or interests in real estate for investment. This form shall not be used, however, by any issuer which is an investment company registered or required to register under the Investment Company Act of 1940. In addition, this form shall not be used for an offering of asset-backed securities, as defined in § 229.1101 of this chapter.

[33 FR 18991, Dec. 20, 1968, as amended at 70 FR 1619, Jan. 7, 2005]

For  citations affecting Form S-11, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at