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.1 General

.11 What is Form 8-A and where can I find it?

Form 8-A is an Exchange Act registration form which can be used to register any class of securities pursuant to Section 12(b) or 12(g) of the Exchange Act of an issuer that is already required to file reports with the SEC under Section 13 or 15(d) of the Exchange Act.
Additionally, when an issuer that is not already subject to the provisions of either Section 13 or 15(d) of the Exchange Act plans to list its securities on a national securities exchange contemporaneously with the effectiveness of a Securities Act registration statement, the SEC staff will not object if that issuer uses Form 8-A in lieu of Form 10 (the basic registration form under the Exchange Act) to register the securities under the Exchange Act. By using Form 8-A instead of Form 10, the issuer can avoid the need to restate the contents of its Securities Act registration statement in its Exchange Act registration statement. See Exchange Act Forms CDI 202.05 and SEC Release 34-38850, Phase Two Recommendations of Task Force on Disclosure Simplification.
Form 8-A is also available to register any class of securities pursuant Section 12(b) or 12(g) of the Exchange Act of an issuer that is concurrently qualifying a Regulation A Tier 2 offering statement relating to that class of securities using the Form S-1 or Form S-11 disclosure models that includes financial statements that are audited in accordance with the standards of, and by an accounting firm that is registered with, the US Public Company Accounting Oversight Board. See section II.E.3.c, of the SEC Release No. 33-9741, Amendments for Small and Additional Issues Exemptions under the Securities Act and SEC 2155.
The text of Form 8-A is available on the SEC’s website (https://www.sec.gov/files/form8-a.pdf).

.12 What information is typically included in Form 8-A?

Form 8-A calls for relatively little textual information and no financial statements. Form 8-A requires only a description of the registrant’s securities pursuant to S-K 202 and the filing of certain exhibits. Information relating to the effective date of Form 8-A is described in General Instruction A(c), (d), and (e) of the form.

.13 Where can I find additional information on Form 8-A?

The Division of Corporation Finance staff has published CDIs relating to Form 8-A:
- Securities Act Rules CDIs 182.15, 182.21, 182.22, and 182.23; and
- Exchange Act Forms CDI section 102.
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