Form 424H Filings

What Is SEC Form 424H?

SEC Form 424H is used to file a preliminary prospectus under Rule 424(h) (often labeled “Filed Pursuant to Rule 424(h)”) as part of a registered offering.

This form most commonly appears in ABS-related filing streams and provides investors and regulators with access to preliminary offering disclosure before finalization. A Form 424H filing is event-driven and used as needed based on offering workflow and distribution timing, with amendments (when applicable) often appearing as 424H/A.

Key elements typically found in SEC Form 424H include:

• Name of the issuing entity and depositor (as applicable)
• Registration statement file number(s)
• Description of the securities and preliminary terms
• Required legends indicating that the prospectus is subject to completion or amendment
• Summary of transaction structure and key risk factors (as presented in the preliminary prospectus)
• Identification that the document is filed pursuant to Rule 424(h) (and related preliminary status)

SEC Form 424H Filing Deadlines

SEC Form 424H is generally filed as needed based on the timing of the preliminary prospectus used in the offering process. Where no fixed deadline applies, timing is driven by transaction and distribution requirements.

Key Things to Know About Form 424H Filing Rules

• Form Type Is Rule-Based:
  Form 424H corresponds to a preliminary prospectus filed pursuant to Rule 424(h) and is commonly used in specific offering contexts, including ABS-related workflows.
• Event-Driven Timing:
  Form 424H is filed on an “as needed” basis based on when the preliminary prospectus is used in the offering process.
• Amendments May Appear as 424H/A:
  If the preliminary prospectus is updated before finalization, an amendment may be filed under the related 424H/A form type.
• Used Alongside Other ABS Filings:
  In ABS transactions, Form 424H may appear alongside filings such as Form ABS-EE, Form 10-D, and other required reports, depending on the structure and issuing entity obligations.
• Form Type Identification Matters:
  Filers and users often rely on form-type directories to distinguish 424H from other Rule 424 prospectus filings and track the correct preliminary prospectus category.

To track asset‑backed securities prospectus filings and structured product disclosures, our SEC Filing Real-time Alerts helps you monitor filings such as Form 424H. Visit our SEC Filer Directory to view the full list of SEC filers.