17 CFR § 249b.400 - Form SD, specialized disclosure report.

---
identifier: "/us/cfr/t17/s249b.400"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 249b.400 - Form SD, specialized disclosure report."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "249b.400"
section_name: "Form SD, specialized disclosure report."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "249b"
part_name: "FURTHER FORMS, SECURITIES EXCHANGE ACT OF 1934"
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. 78a  unless otherwise noted;"
cfr_part: "249b"
---


# 249b.400 Form SD, specialized disclosure report.

(a) This Form shall be filed pursuant to § 240.13p-1 of this chapter by registrants that file reports with the Commission pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of 1934 and are required to disclose the information required by Section 13(p) under the Securities Exchange Act of 1934 and Rule 13p-1 (§ 240.13p-1) of this chapter.

(b) This Form shall be filed pursuant to Rule 13q-1 (§ 240.13q-1) of this chapter by resource extraction issuers that are required to disclose the information required by Section 13(q) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(q)) and Rule 13q-1 of this chapter.

[77 FR 56362, Sept. 12, 2012, as amended at 77 FR 56418, Sept. 12, 2012]

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