UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT REPORT
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Securities Exchange Act of 1934
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| Item 8.01 | Other Events |
On January 14, 2026, the Securities and Exchange Commission (the “SEC”) denied the motion for summary disposition of the SEC Division of Enforcement (the “Division”) in the Matter of IEHC Corporation (SEC Administrative Proceeding File No. 3-20973) and granted the cross motion for summary disposition and dismissal of IEH Corporation (“IEH” or the “Company”). Previously on August 17, 2022, the Division had notified IEH that the Division had issued an order instituting proceedings to determine for the protection of the Company’s investors whether to (i) suspend for a period of 12 months or (ii) revoke the registration of each class of the Company’s securities registered pursuant to Section 12 of the Securities Exchange Act of 1934 In issuing its opinion (the “Opinion”), the Commission determined that neither suspension nor revocation under the Section 12(j) of the Securities Exchange Act of 1934 is appropriate. Accordingly, the Commission denied the Division’s motion for summary disposition and granted IEH’s cross-motion for summary disposition and dismissed the proceeding.
A copy of the Opinion is attached to this Current Report on Form 8-K as Exhibit 99.1 and is incorporated by reference into this Item 8.01.
On January 15, 2026, the Company announced by press release the issuance of the Opinion by the Commission. A copy of the press release is attached hereto as Exhibit 99.2.
| Item 9.01 | Financial Statements and Exhibits. |
(d) Exhibits
The following exhibits are attached to this Current Report on Form 8-K:
| Exhibit Number | Exhibit Title or Description | |
| 99.1 | Opinion in the Matter of IEH Corporation, SEC Administrative Proceeding File No. 3-20973, dated January 14, 2026. | |
| 99.2 | Press Release dated January 15, 2026 |
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.
| IEHC Corporation | ||
| By: /s/Subrata Purkayastha | ||
| Name: Subrata Purkayastha | ||
| Title: Chief Financial Officer | ||
| Date: January 15, 2026 |
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