SEC Seeks Comments on Extending Form CB Tender Offer Notification
Entities conducting exempt cross-border business combinations or rights offerings must file Form CB; comments are due by Nov. 9, 2026.
The Securities and Exchange Commission published a 60-day notice on Sep. 10, 2026 (FR Doc No. 2026-18509) announcing its intent to submit the existing Form CB tender-offer/rights-offering notification collection to the Office of Management and Budget for extension. The collection is identified by OMB Control No. 3235-0518.
An entity conducting an exempt cross-border business combination or rights offering is required to file Form CB (17 CFR 249.480) to the extent the party would have had a filing obligation if the transaction were not eligible for the exemption. Form CB helps the Commission determine eligibility under the exemptive rules and ensures transaction information is publicly available for security holders.
The Commission estimates approximately 49 respondents will file one Form CB per year, incurring a burden of 0.12 hours per filing for a total annual reporting burden of 6 hours. The estimated cost burden is $225 per filing, or $11,025 annually. Written comments on the necessity, burden accuracy, and ways to improve or reduce the collection are invited.
Comments must be directed to Austin Gerig, Director/Chief Data Officer, SEC, c/o Tanya Ruttenberg via email at the address provided in the notice, and must be received by Nov. 9, 2026.
Further reading