Form NT 10-D Filings

What Is SEC Form NT 10-D?

SEC Form NT 10-D is a notice under Rule 12b-25 of the Securities Exchange Act of 1934. It is used when an asset-backed issuer cannot file all or part of a required Form 10-D by the prescribed deadline and needs to notify the SEC of the delay. The SEC’s forms index identifies Form 10-D as the asset-backed issuer distribution report, and the SEC Filing Data Forms List identifies NT 10-D as the notice of inability to timely file all or part of that report.

This form is typically filed when the registrant cannot complete the underlying Form 10-D without unreasonable effort or expense. Rule 12b-25 requires the notice to be filed no later than one business day after the original due date, and if the conditions of the rule are met, the related Form 10-D is expected to be filed within five calendar days after the prescribed due date. You can monitor similar late filing notices as part of broader SEC filing activity.

Form NT 10-D helps provide transparency by alerting regulators and market participants that a required asset-backed issuer distribution report will not be filed on time. It does not replace Form 10-D and does not eliminate the obligation to file the underlying report. It instead serves as an event-driven notice tied to delayed reporting for asset-backed securities (ABS).

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

• Name of the registrant
• Identification that the notice relates to Form 10-D
• Reporting period or distribution period covered
• Statement that the Form 10-D could not be filed on time without unreasonable effort or expense
• Brief explanation of the reason for the delay
• Representation that the Form 10-D is expected to be filed within the Rule 12b-25 extension period
• Contact information for the person regarding the notice
• Authorized signature on behalf of the registrant

SEC Form NT 10-D Filing Deadlines

SEC Form NT 10-D has specific timing requirements that apply when an asset-backed issuer is unable to file Form 10-D on time. These deadlines are important to preserve compliance with Rule 12b-25 and to provide prompt notice of the delay.

Key Things to Know About Form NT 10-D Filing Rules

• Form NT 10-D is a Late Notice Filing: It is not the periodic distribution report itself. It is the notice used when the registrant cannot timely file all or part of Form 10-D.
• Rule 12b-25 Timing Applies: The notice must be filed no later than one business day after the original due date of the Form 10-D.
• Form 10-D Still Must Be Filed: NT 10-D does not satisfy the underlying reporting obligation. The registrant must still file the delayed Form 10-D.
• The Extension Period Is Short: For a delayed Form 10-D, Rule 12b-25 provides a five-calendar-day extension period, rather than the longer extension that applies to certain annual reports.
• Used for Asset-Backed Issuer Reporting: NT 10-D applies specifically to delayed Form 10-D filings, which are periodic distribution reports for asset-backed issuers under the Exchange Act.

SEC Form NT 10-D is a notice filed by asset-backed issuers when they are unable to submit a required Form 10-D by the deadline. It aligns with delay-related disclosures tracked in Late SEC Filings, while analysts reviewing such notices may also use our platform to compare reporting delays across EDGAR filing agents.