Form 10-D/A Filings

What Is SEC Form 10-D/A?

SEC Form 10-D/A is an amendment to a previously filed distribution report on Form 10-D, which is used by asset-backed issuers to report required distribution information under Exchange Act Rule 13a-17 or Rule 15d-17. It is filed when the issuer needs to revise, correct, or supplement information contained in an earlier distribution report, including exhibits and referenced materials in the original submission.

This form is typically filed after an issuer identifies an error, omission, or needed update in the original distribution report. A Form 10-D/A may be used to correct distribution calculations, update pool performance information, revise narrative disclosures, or replace or amend exhibits that were incorrect or incomplete at the time of the original filing. For reference, issuers commonly review the SEC’s official Form 10-D instructions when preparing an amended submission.

Form 10-D/A supports disclosure accuracy by ensuring that investors and regulators have access to corrected distribution reporting and updated transaction information. While it amends a prior Form 10-D, it does not change the requirement to continue filing distribution reports for each required distribution date as long as the reporting obligation remains in effect.

Key elements typically found in SEC Form 10-D/A include:

• Name of the issuing entity and applicable securities class
• Distribution date and reporting period covered by the amended report
• Identification of the original Form 10-D filing being amended
• Updated distribution amounts (paid or payable) and related calculations
• Revised pool performance information for the underlying asset pool
• Corrected or updated exhibits and supporting materials, as applicable

SEC Form 10-D/A Filing Deadlines

SEC Form 10-D/A does not have a single fixed filing deadline in the same way as the original Form 10-D distribution report. It is filed on an event-driven basis when corrections or updates are required, and timing is generally driven by the issuer’s obligation to maintain accurate distribution reporting and comply with applicable disclosure requirements.

Key Things to Know About Form 10-D/A Filing Rules

• Amends a Previously Filed Distribution Report: A Form 10-D/A is used only to revise, correct, or supplement information that was included in an earlier Form 10-D filing.
• No Fixed Due Date: Unlike the original Form 10-D, which is tied to each required distribution date, Form 10-D/A is filed on an event-driven basis when an amendment is needed.
• Should Clearly Identify What Changed: Amendments typically include clear identification of the prior filing being amended and the updated information, including any corrected exhibits or revised disclosures.
• Does Not Replace Ongoing Form 10-D Obligations: Filing a Form 10-D/A does not alter the requirement to continue filing periodic distribution reports for future required distribution dates.

This form can be retrieved through the SEC’s EDGAR system. For a step-by-step walkthrough, see How to download SEC filings using the EDGAR API.