Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Form S-6, for Registration Under the Securities Act of 1933 of Unit Investment Trusts Registered on Form N-8B-2

[Federal Register Volume 91, Number 106 (Wednesday, June 3, 2026)]

[Notices]

[Pages 33274-33275]

From the Federal Register Online via the Government Publishing Office [ www.gpo.gov ]

[FR Doc No: 2026-11131]

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SECURITIES AND EXCHANGE COMMISSION

[OMB Control No. 3235-0184]

Agency Information Collection Activities; Proposed Collection;

Comment Request; Extension: Form S-6, for Registration Under the

Securities Act of 1933 of Unit Investment Trusts Registered on Form N-

8B-2

Upon Written Request, Copies Available From: Securities and Exchange

Commission, Office of FOIA Services, 100 F Street NE, Washington, DC

20549-2736

Notice is hereby given that, pursuant to the Paperwork Reduction

Act of 1995 (44 U.S.C. 3501 et seq.), the Securities and Exchange

Commission (``SEC'' or ``Commission'') is soliciting Form S-6 \1\ is a

form used for registration under the Securities Act of 1933

(``Securities Act'') \2\ of securities of any unit investment trust

(``UIT'') registered under the Investment Company Act of 1940

(``Investment Company Act'') \3\ on Form N-8B-2.\4\ Section 5 of the

Securities Act requires the filing of a registration statement prior to

the offer of securities to the public and that the statement be

effective before any securities are sold.\5\ Section 5(b) of the

Securities Act requires that investors be provided with a prospectus

containing the information required in a registration statement prior

to the sale or at the time of confirmation or delivery of the

securities.

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\1\ 17 CFR 239.16.

\2\ 15 U.S.C. 77a et seq.

\3\ 15 U.S.C. 80a-1 et seq.

\4\ 17 CFR 274.12. Form N-8B-2 is the form used by UITs other

than separate accounts that are currently issuing securities,

including UITs that are issuers of periodic payment plan

certificates and UITs of which a management investment company is

the sponsor or depositor to register under the Investment Company

Act pursuant to Section 8 thereof.

\5\ 15 U.S.C. 77e.

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Section 10(a)(3) of the Securities Act provides that when a

prospectus is used more than nine months after the effective date of

the registration statement, the information therein shall be as of a

date not more than sixteen months prior to such use.\6\ As a result,

most UITs update their registration statements under the Securities Act

on an annual basis in order that their sponsors may continue to

maintain a secondary market in the units. UITs that are registered

under the Investment Company Act on Form N-8B-2 file post-effective

amendments to their registration statements on Form S-6 in order to

update their prospectuses.\7\ Compliance with Form S-6 is mandatory.

Responses to the collection of information will not be kept

confidential.

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\6\ 15 U.S.C. 77j(a)(3).

\7\ Rule 35d-1 under the Investment Company Act requires

registered investment companies whose names suggest a focus in a

particular type of investment (among other areas) to adopt a policy

to invest at least 80 percent of the value of their assets in those

investments. UITs that are updating their registration statements on

Form S-6 would be required to address these disclosure requirements.

Investment Company Names, Investment Company Act Release No. 35000,

(September 20, 2023).

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We estimate that approximately 1,014 filings on Form S-6.\8\ Based

on conversations with fund representatives

[[Page 33275]]

and the Commission's experience with the filing and amending of Form S-

6 and with disclosure documents generally, we estimate that the

reporting burden of compliance with Form S-6 is approximately 75 hours

per filing. This time is spent, for example, preparing and reviewing

the registration statements. Accordingly, we calculate the total

estimated annual internal burden of responding to Form S-6 to be

approximately 76,050 hours. We estimate that the total cost burden of

preparing and filing registration statements on Form S-6 is

$55,072,368.

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\8\ Based on the number of Form S-6 filings made from 2023 to

2025.

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An agency may not conduct or sponsor, and a person is not required

to respond to a collection of information unless it displays a

currently valid OMB Control Number.

Written comments are invited on: (a) whether this proposed

collection of information is necessary for the proper performance of

the functions of the SEC, including whether the information will have

practical utility; (b) the accuracy of the SEC's estimate of the burden

imposed by the proposed collection of information, including the

validity of the methodology and the assumptions used; (c) ways to

enhance the quality, utility, and clarity of the information to be

collected; and (d) ways to minimize the burden of the collection of

information on respondents, including through the use of automated,

electronic collection techniques or other forms of information

technology.

Please direct your written comments on this 60-Day Collection

Notice to Austin Gerig, Director/Chief Data Officer, Securities and

Exchange Commission, c/o Tanya Ruttenberg via email to

[email protected] by August 3, 2026. There will be a second

opportunity to comment on this SEC request following the Federal

Register publishing a 30-Day Submission Notice.

Dated: June 1, 2026.

Sherry R. Haywood,

Assistant Secretary.

[FR Doc. 2026-11131 Filed 6-2-26; 8:45 am]

BILLING CODE 8011-01-P