The Form 10SB12B Files Dataset is a closed historical archive of small-business Exchange Act registration statements filed on Form 10SB12B and Form 10SB12B/A between May 1996 and the form's discontinuation on February 4, 2008. Each record represents a single EDGAR submission — either an original registration statement or a sequential amendment — captured at the granularity of one accession number and packaged as a directory containing a normalized metadata.json plus every text, HTML, and PDF document the filer attached to that submission. The filer in every record is the issuer itself, a "small business issuer" meeting the Regulation S-B revenue and public-float thresholds, registering a class of securities under Section 12(b) of the Securities Exchange Act of 1934 in connection with listing on a national securities exchange. Records are grouped into monthly ZIP containers keyed by YYYY/YYYY-MM.zip, and the dataset is distributed in that container format with TXT, JSON, HTML, and PDF file types preserved inside each record.
Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.
Dataset Index JSON API
Download the entire dataset as a single archive file.
Download Entire Dataset:
Download a single container file (e.g. monthly archive) from the dataset.
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The dataset captures every accession accepted on Form 10SB12B or Form 10SB12B/A between May 1996 and the form's discontinuation on February 4, 2008, preserving the as-submitted EDGAR artifact rather than a re-rendered view. Form 10SB12B was the small-business registration statement used to register a class of securities under Section 12(b) of the Securities Exchange Act of 1934 — the Section 12 branch governing securities listed on a national securities exchange. It is the Regulation S-B counterpart to Form 10-12B: available only to "small business issuers," defined under Regulation S-B as U.S. or Canadian issuers with both annual revenues and public float below $25 million, excluding investment companies and majority-owned subsidiaries of non-small-business parents. Where Form 10-12B drew its disclosure content from Regulation S-K, Form 10SB12B drew from the scaled Regulation S-B disclosure set, producing a shorter and less financially burdensome registration statement while still effecting Exchange Act registration and triggering the continuous reporting obligations that follow (Forms 10-KSB, 10-QSB, 8-K).
The /A variant is a pre-effective or post-effective amendment, typically used to respond to SEC staff comments, refresh stale financial statements, correct errors, or supply missing exhibits. The form was eliminated effective February 4, 2008 as part of the Regulation S-K / Regulation S-B integration project; scaled disclosure thereafter moved into standard Form 10 under the "smaller reporting company" framework. The dataset is therefore a closed historical population: every record lives inside the 1996–2008 window and no new registration activity is added beyond the February 4, 2008 cutover.
Included, for every accession inside that window:
metadata.json with the full normalized submission header.Excluded:
linkToXbrl is empty and dataFiles is an empty array in every record. No inline XBRL attributes appear in the HTML payloads.One record is a single Form 10SB12B or Form 10SB12B/A submission accepted by EDGAR, captured at the granularity of one accession number. Each record is materialized as a folder whose name is the 18-digit accession number with dashes stripped (for example, accession 0001090396-06-000009 becomes the folder 000109039606000009). Inside the folder sit a metadata.json file describing the EDGAR submission header and every document the filer attached to that submission — the primary registration statement and all exhibits — each preserved under its original EDGAR-supplied filename. Records are grouped into monthly ZIP containers keyed by YYYY/YYYY-MM.zip; a registration filed in August 2006 therefore lives inside 2006/2006-08.zip. An original filing (form type 10SB12B) and any amendment to it (form type 10SB12B/A) are always stored as independent records with separate accession numbers. The dataset never merges an amendment into its parent filing.
A record is a small, flat directory with two logical layers:
metadata.json at the top.metadata.json is a JSON-normalized projection of the EDGAR submission header: it identifies the accession, the form type, the filing timestamp, the registrant and any co-parties, and catalogs every attached document with its SGML sequence, type label, byte size, and SEC.gov URL.
The document payloads are led by the primary document — the body of the registration statement — which is an .htm/.html file in post-1998 filings and a .txt file in earlier submissions. The primary document is followed by exhibit files (articles and bylaws, material contracts, legal opinions, consents, subsidiary lists, and so on). Image binaries that were present in the original EDGAR submission are excluded; text, HTML, and PDF documents remain.
Each document file is not a bare HTML or text file: it retains the EDGAR SGML wrapper that bracketed the document inside the complete submission .txt. A <DOCUMENT> open tag is followed by a short block of bare, newline-terminated pseudo-tags — <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION> — and then a <TEXT>...</TEXT> block carrying the payload (an HTML tree, raw text, or a uuencoded PDF inside a nested <PDF>...</PDF> block), closed by </DOCUMENT>. The record is therefore faithful to the as-submitted EDGAR artifact rather than a re-rendered view.
The body of a Form 10SB12B follows a standardized Item set defined by the form itself, with the content of each Item drawn from Regulation S-B. The filing is organized into two numbered Parts, a financial-statements block (Part F/S), an exhibit block (Part III), and a signatures block.
The cover identifies the registrant exactly as filed (name, state of incorporation, IRS employer identification number, principal executive office address and telephone, and the securities to be registered on which exchange), states that the registration is made under Section 12(b), and indicates whether the filing is an original or an amendment.
Audited financial statements prepared in accordance with U.S. GAAP, audited by an independent accountant (PCAOB-registered after PCAOB registration took effect). For small-business issuers, Item 310 of Regulation S-B imposes a notably scaled set compared with Regulation S-X:
Item 310(b)–(c) of Regulation S-B preserves pro forma financial information for significant business combinations and separate financial statements of significant acquired or to-be-acquired businesses, but applies scaled significance tests and scaled reporting periods.
Exhibits required by Item 601 of Regulation S-B are enumerated on an exhibit index at the end of the body and physically attached as separate <DOCUMENT> blocks inside the submission. Exhibit numbers commonly encountered in Form 10SB12B submissions include:
The registrant signs, and — in accordance with the form's instructions — the principal executive officer, principal financial officer, and a majority of the board of directors sign, with each signer's name, capacity, and date of signature.
metadata.json containsmetadata.json is a JSON-normalized projection of the EDGAR submission header keyed to the accession. Its principal fields are:
formType — either "10SB12B" or "10SB12B/A".accessionNo — the canonical dashed 18-digit accession identifier.description — the human-readable form description, e.g. "Form 10SB12B - Registration of securities for small business [Section 12(b)]", with an [Amend] variant for amendments.filedAt — ISO-8601 filing timestamp with Eastern-time zone offset.linkToFilingDetails, linkToHtml, linkToTxt, linkToXbrl — absolute SEC.gov URLs to the primary document, the EDGAR filing index page, the full SGML submission text, and the XBRL attachment respectively. linkToXbrl is always empty in this dataset because Form 10SB12B predates the interactive-data mandate.id — a 32-hex content hash used as an internal identifier.documentFormatFiles — one entry per attached document, each carrying sequence (SGML sequence number; blank for the complete-submission text file), type (the SGML <TYPE> label such as 10SB12B or EX-23.1), description, size as a string byte count, and documentUrl.dataFiles — an array of structured data attachments; always empty here because no XBRL applies to this form.entities — one entry per party tied to the filing. Each entity carries companyName with a parenthesized role suffix such as (Filer), (Subject), or (Co-Registrant); the 10-digit zero-padded cik; the filing-role type; the Exchange Act reference act (typically "34"); the SEC fileNo; the EDGAR filmNo; the sic string with industry description (with EDGAR's original HTML-entity encoding such as & preserved); the two-letter stateOfIncorporation; fiscalYearEnd as MMDD; irsNo; and a tickers array of symbols active at filing time.Each document inside a record retains the EDGAR SGML wrapper that bracketed it inside the complete submission .txt. A document begins with <DOCUMENT> and closes with </DOCUMENT>. Between them, a short block of bare, newline-terminated pseudo-tags carries document-level metadata — <TYPE> (EDGAR type label such as 10SB12B, 10SB12B/A, EX-3.1, EX-23.1, EX-99.1), <SEQUENCE> (position in the submission), <FILENAME> (the filer-supplied filename), and <DESCRIPTION> (a short human label). The payload sits inside a <TEXT>...</TEXT> block: an <HTML>...</HTML> tree for HTML attachments, raw text for plain-text attachments, and a uuencoded block (typically inside a nested <PDF>...</PDF> wrapper) for PDF attachments. For amendment records, the primary document's <TYPE> reads 10SB12B/A rather than 10SB12B.
The pseudo-tags are not valid XML or strict SGML — they are bare key-value lines until the <TEXT> payload begins — so extractors should split on the tag names rather than attempt full SGML parsing.
Several content dimensions of Form 10SB12B evolve visibly across 1996–2008:
.txt documents inside the SGML wrapper. Financial statements appear as fixed-width ASCII tables; exhibits are attached as additional .txt <DOCUMENT> blocks. Financial Data Schedules (EX-27) appear during this period..htm/.html primary documents inside the same SGML wrapper, with styled text, proper <TABLE> structures, and embedded anchors replacing ASCII grids.<DOCUMENT> blocks with uuencoded payloads inside the SGML wrapper. The dataset preserves these as decoded files inside the record folder.exhibit3-1.htm, ex23_1.txt, bylaws.pdf, and so on).<DOCUMENT> blocks in the submission; previously filed exhibits must be retrieved from the earlier filing referenced.&); decode them before rendering.companyName ((Filer), (Subject), (Co-Registrant)) is the authoritative indicator of each party's role. Multi-registrant 10SB12B submissions list each co-registrant as a separate entities entry.filedAt is fully timezone-qualified in Eastern time, reflecting EDGAR's canonical filing-time semantics; preserve the offset when converting to UTC.Each record is an Exchange Act registration statement (or an amendment to one) filed by a small business issuer to register a class of securities under Section 12(b) of the Securities Exchange Act of 1934 in connection with listing that class on a national securities exchange. The filer is the issuer itself, acting as the registrant subjecting itself to Exchange Act periodic reporting. Form 10SB12B/A records are amendments filed by the same issuer to correct, supplement, or respond to SEC staff comments on the original Form 10SB12B.
Form 10SB12B was available only to issuers meeting the Regulation S-B (17 CFR 228) definition of a small business issuer. Under Item 10(a)(1) of Regulation S-B, the issuer had to be a U.S. or Canadian company with:
Ineligible parties used different regimes: larger domestic operating companies used Form 10-12B; foreign private issuers used Form 20-FR12B; investment companies used the Form N-series. An eligible issuer could elect the full Regulation S-K / Form 10-12B path instead, but most chose the scaled SB regime to reduce disclosure burden.
The triggering event is the issuer's listing, or pending admission to listing, of a class of securities on a national securities exchange (historically NYSE, AMEX, and later Nasdaq tiers once Nasdaq became a registered exchange). Section 12(b) prohibits an exchange from listing a class until the issuer has filed a registration statement and the SEC has permitted it to become effective.
This is a one-time, event-driven filing, not a periodic report. One Form 10SB12B is filed per class of securities registered per listing event. After effectiveness, the issuer becomes subject to Exchange Act periodic reporting (historically on Forms 10-KSB and 10-QSB while still a small business issuer).
Timing is governed by Section 12(d) of the Exchange Act. Once the exchange certifies to the SEC that the security has been approved for listing, the registration statement becomes automatically effective 30 days later (or sooner if the SEC accelerates). The commonly cited 60-day window reflects the outer statutory period for Commission action before the filing becomes effective by operation of law, absent a stop order or withdrawal.
Form 10SB12B/A amendments are filed when:
Each amendment carries a sequential number and supplements or replaces prior content.
The SEC discontinued Regulation S-B and the SB form family effective February 4, 2008 through Release No. 33-8876 ("Smaller Reporting Company Regulatory Relief and Simplification"). That rulemaking:
After February 4, 2008, an issuer that previously would have filed Form 10SB12B instead files Form 10 (designated 10-12B when used for Section 12(b) exchange listing) with scaled smaller-reporting-company disclosures. This dataset is therefore a closed historical population, covering Form 10SB12B and 10SB12B/A submissions transmitted to EDGAR from the mid-1990s through the 2008 rescission. Stray post-rescission 10SB12B/A entries typically reflect cleanup of pre-rescission filings, not new registration activity.
Form 10SB12B sits in a narrow cell of the SEC disclosure matrix: Exchange Act Section 12(b) registration, small business issuer under Regulation S-B, initial (not periodic), filed between May 1996 and February 4, 2008. The forms most easily confused with it vary along one of four axes: Section 12(b) vs 12(g), Regulation S-B vs S-K/S-X, initial registration vs periodic reporting, and pre-2008 vs post-2008.
The non-small-business counterpart. Same statute, same subsection, same listing-driven use case, but disclosure follows Regulation S-K and S-X: three years of audited financials instead of two, fuller MD&A, and more granular executive compensation and related-party tables. Form 10-12B remained available to issuers above the Regulation S-B size thresholds and survived the 2008 reform; Form 10SB12B did not. A 10-12B corpus skews larger, runs continuously to the present, and is denser per filing.
The nearest sibling. Identical disclosure regime (S-B), identical filer population, identical 2008 sunset, and nearly identical document bodies. The only axis that moves is the subsection of Section 12: 12(g) registration is triggered by holders-of-record thresholds and is typically associated with OTC quotation rather than exchange listing. 10SB12G filings are more numerous because most small-business issuers never listed on a national exchange. Structurally interchangeable for disclosure analysis; not interchangeable for listing-event analysis.
Completes the four-quadrant grid (12(b) vs 12(g) crossed with small-business vs standard). Differs from Form 10SB12B on two axes at once: subsection (12(g) rather than 12(b)) and disclosure regime (S-K/S-X rather than S-B). Useful only when the research question requires all Section 13 and Section 12 registrations in one frame.
The successor regime. Effective February 4, 2008, the SEC eliminated Regulation S-B and the separate "SB" forms and absorbed scaled disclosure into the "smaller reporting company" (SRC) accommodations inside S-K. Three substantive changes matter for continuity:
For longitudinal work across the 2008 cutover, pre-2008 Form 10SB12B filings and post-2008 Form 10 filings by SRCs must be stitched together deliberately; they are not a single series.
Often confused with Form 10SB12B because both use Regulation S-B and both serve small business issuers. The statute differs. Form SB-2 is a Securities Act (1933) registration of an offering, producing a prospectus for a specific sale of securities. Form 10SB12B is an Exchange Act (1934) registration of a class of securities, triggering Section 13 periodic reporting. The two are frequently filed in sequence by the same issuer (capital raise, then listing/reporting onset), but they capture different events and cannot substitute for each other.
Share the filer population, disclosure regime, and 2008 sunset with Form 10SB12B, but differ on the initial-vs-periodic axis. Form 10SB12B is filed once at registration; 10-KSB and 10-QSB are filed repeatedly thereafter. Content overlaps (business description, MD&A, financials), but the periodic forms reflect ongoing operating history rather than the baseline disclosure established at registration. At the issuer level, a 10SB12B filing typically seeds a stream of 10-KSB/10-QSB filings through 2008, which then transitions to 10-K/10-Q under SRC rules.
Same statute and subsection as Form 10SB12B, but short-form: used when the issuer is already an Exchange Act reporter or can incorporate disclosure from a recent Securities Act filing (e.g., an effective Form S-1 or SB-2). An Form 8-A12B filing contains almost no standalone narrative or financials and serves primarily as the listing registration mechanic. Good for identifying exchange-listing events; not a source of issuer-level disclosure content.
Moving one axis at a time from Form 10SB12B lands in a specific neighbor:
Because Form 10SB12B was discontinued and the Regulation S-B size test does not map cleanly onto the later smaller reporting company definition, the dataset is best treated as a closed historical corpus of small-company Section 12(b) Exchange Act registrations rather than the opening segment of an ongoing series. Related datasets complement it but none reproduces its exact combination of subsection, disclosure regime, size threshold, and time window.
The closed 1996–2008 window, the fixed Regulation S-B disclosure template, and the original-plus-amendment record structure make the Form 10SB12B Files Dataset a specialized resource for a narrow set of professional workflows.
Used as a precedent library when drafting scaled-disclosure registration statements for smaller reporting companies today. Counsel mine the business description, risk factors, related-party disclosures, and exhibit packages (charter documents, bylaws, material agreements) for drafting templates, and compare original 10SB12B filings against 10SB12B/A amendments to infer historical staff-comment patterns and expected disclosure depth.
Treat the corpus as a structured population of small-issuer registrations for 1996 to 2008, avoiding ad-hoc EDGAR sampling. Finance researchers pull audited financials and MD&A to build panels on revenues, losses, and going-concern language for non-IPO entrants. Law and economics researchers compare risk-factor density, governance descriptions, and auditor identity. metadata.json anchors each filing to CIK, accession number, filing date, and reporting period for reproducibility.
Trace the early public histories of shell issuers and reverse-merger vehicles. Investigators cross-reference directors/officers disclosures, audited financials, and subsidiary exhibits to reconstruct ownership chains and surface clusters of shells sharing addresses, officers, auditors, or counsel. MD&A language describing nominal operations, paired with boilerplate exhibit lists, helps separate real small businesses from shells. 10SB12B/A amendments are read for what was added, corrected, or retracted under staff pressure.
Build chronologies for securities class actions, derivative suits, and shareholder disputes. The original 10SB12B fixes what was told to the market at registration; 10SB12B/A amendments document corrections and supplements. Teams extract directors/officers sections to identify defendants and tenure, audited financials to set starting-point positions, and risk factors and MD&A to test disclosure-versus-concealment claims. Exhibits are searched for indemnification terms and related-party contracts.
Recover the original registration record for issuers that still trade, were acquired, renamed, or absorbed into reverse-merger structures. Business description, properties, and risk factors reveal the originally stated plan; audited financials and MD&A establish the baseline capital structure and share issuance history; the directors and officers section supports background checks on founding management.
Retrieve the original registration record of acquisition targets or candidate shells with long public histories. Diligence teams focus on business description and properties (original purpose), directors/officers (founder and early-board relationships), and exhibits (charter documents, stock plans, early contracts that may still bind the surviving entity). For reverse-merger acquirers, the archive helps verify a shell's clean history and surface dormant liabilities.
Study the Regulation S-B scaled-disclosure regime before its 2008 integration into the smaller reporting company framework. The fixed form definition and bounded twelve-year window support longitudinal analysis of disclosure language, auditor concentration, and prevalence of specific business models (early-stage technology, extractive industries, development-stage companies).
Use the corpus as a labeled training and evaluation set. The single form type with predictable sections suits models that segment business description, MD&A, risk factors, financial tables, and exhibit indices. metadata.json supplies reliable labels for form type, filing date, and issuer identity, and the TXT/HTML/PDF mix gives format coverage. RAG teams use the dataset to extend retrieval coverage into the pre-2008 small-issuer segment and to test whether financial LLMs handle scaled-disclosure conventions that diverge from standard Form 10 language.
Forensic accountants and microcap investigators extract the Item 1 business description and the audited statements of operations from Part F/S to flag candidate shell issuers. The workflow filters for filings with zero or near-zero revenue across both fiscal years, "plan of operation" language in Item 2, and a minimal EX-10 exhibit list, then clusters candidates on shared EX-3.1 filing agents, shared EX-23.1 auditors, or shared principal-office addresses pulled from the cover page. Output is a ranked list of likely shells with the specific fields that triggered each match.
Securities counsel query the primary .htm document for Item 1, Item 2 (MD&A or plan of operation), and Item 8 (description of securities) across the Form 10SB12B corpus to assemble a precedent bank for current Form 10 drafts filed by smaller reporting companies. By diffing paired 10SB12B and 10SB12B/A records under the same CIK and SEC file number, counsel infer which sections attracted staff comments (revenue recognition, going concern, related-party disclosure) and adjust first-draft disclosure depth accordingly.
Corporate development teams pull a target's original 10SB12B record plus every subsequent 10SB12B/A by CIK from metadata.json, decode the SGML-wrapped EX-3.1, EX-3.2, and EX-10 exhibits, and read Item 4 (beneficial ownership) and Item 5 (directors and officers) to map founding control persons, charter amendments, and dormant contracts that may bind the surviving entity after a reverse merger. Output is a diligence memo identifying pre-merger liabilities, indemnification obligations from Part II Item 5, and original stock plan terms.
Finance and accounting researchers use metadata.json fields (accessionNo, filedAt, entities[].cik, entities[].sic, entities[].stateOfIncorporation, fiscalYearEnd) to frame a population of non-IPO small-issuer Exchange Act entrants for 1996 to 2008, then extract balance-sheet and cash-flow items from Part F/S and going concern language from the independent accountant's report. The resulting panel supports event studies on post-registration survival, SIC-level entry rates, and the effect of the 2006 executive-compensation reform on Item 6 disclosures in 2007 to 2008 filings.
Regulatory scholars parse the EX-23 consent and the independent accountant's report inside Part F/S to extract auditor firm name and location across the full corpus. Joining on filedAt yields time series of auditor market share among Regulation S-B registrants, the rate at which small-issuer auditors adopted PCAOB reporting language after 2003, and the frequency of EX-16 letters signaling auditor changes under Part II Item 3. Output feeds studies of audit-market structure at the microcap tier.
RegTech and RAG teams use the corpus as a labeled segmentation target: the standardized Part I Items 1 through 8, Part II Items 1 through 5, Part F/S, and Part III exhibit index give stable section boundaries, and documentFormatFiles[].type in metadata.json labels each exhibit (EX-3.1, EX-10, EX-21, EX-23, EX-99) for supervised training. The TXT-to-HTML format transition across 1998 and the uuencoded PDF exhibits exercise extractors across three payload formats inside a single SGML wrapper, and the scaled-disclosure language tests whether models tuned on standard Form 10 filings generalize to Regulation S-B vocabulary.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-10sb12b-files.json
Returns dataset-level metadata (name, description, last updated timestamp, earliest sample date, total records, total size, form types covered, container format, and file types) along with the full dataset download URL and a list of all container files with per-container size, record counts, updated timestamps, and download URLs. Use this endpoint to monitor which containers were updated in the most recent refresh and decide which ones to download incrementally on a day-by-day basis.
This endpoint does not require an API key.
Example response:
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{
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"datasetId": "1f13365b-9ae0-69d5-a324-e294d474f5b1",
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"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-10sb12b-files.zip",
4
"name": "Form 10SB12B Files Dataset",
5
"updatedAt": "2026-04-15T12:27:36.844Z",
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"earliestSampleDate": "1996-05-01",
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"totalRecords": 2334,
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"totalSize": 28121721,
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"formTypes": ["10SB12B", "10SB12B/A"],
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"containerFormat": "ZIP",
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"fileTypes": ["TXT", "JSON", "HTML", "PDF"],
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"containers": [
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{
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"downloadUrl": "https://api.sec-api.io/datasets/form-10sb12b-files/2026/2026-03.zip",
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"key": "2026/2026-03.zip",
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"size": 412389,
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"records": 3,
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"updatedAt": "2026-04-15T12:27:36.844Z"
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}
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]
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}
Download Entire Dataset: https://api.sec-api.io/datasets/form-10sb12b-files.zip?token=YOUR_API_KEY
Downloads the complete dataset as a single ZIP archive containing all monthly containers from the earliest sample date (1996-05-01) to the latest refresh. This endpoint requires an API key.
Download Single Container: https://api.sec-api.io/datasets/form-10sb12b-files/2026/2026-03.zip?token=YOUR_API_KEY
Downloads one individual monthly container ZIP instead of the full archive. Containers are organized by year and month, which makes it easy to fetch only the periods you need. This endpoint requires an API key.
The dataset covers Form 10SB12B and its amendment variant Form 10SB12B/A — the small-business Exchange Act registration statement used to register a class of securities under Section 12(b) of the Securities Exchange Act of 1934 in connection with listing on a national securities exchange. Disclosure follows the scaled Regulation S-B framework rather than Regulation S-K.
One record is a single Form 10SB12B or Form 10SB12B/A submission accepted by EDGAR, identified by an 18-digit accession number. Each record is a folder containing a metadata.json file with the normalized submission header plus every text, HTML, and PDF document the filer attached — the primary registration statement and all exhibits — preserved with their original EDGAR filenames and SGML wrappers.
The filer is the issuer itself, acting as a "small business issuer" under Regulation S-B — a U.S. or Canadian company with both annual revenues and public float below $25 million, excluding investment companies and certain majority-owned subsidiaries. The filing is triggered by the issuer's listing, or pending admission to listing, of a class of securities on a national securities exchange, and is a one-time, event-driven registration rather than a periodic report.
The dataset covers filings from May 1996 through February 4, 2008. The SEC discontinued Regulation S-B and the SB form family effective February 4, 2008 through Release No. 33-8876 ("Smaller Reporting Company Regulatory Relief and Simplification"), which rescinded Form 10SB12B on EDGAR for new filings and integrated scaled disclosure into Regulation S-K under the "smaller reporting company" framework. The dataset is therefore a closed historical population.
Form 10SB12B registers a class of securities under Section 12(b) for listing on a national securities exchange, while Form 10SB12G registers a class under Section 12(g) because the issuer crossed holders-of-record thresholds without any exchange listing. Both forms share the same Regulation S-B disclosure regime, filer population, and 2008 sunset, but the two populations are disjoint — a given registration falls under one subsection of Section 12 or the other, not both.
Original filings (form type 10SB12B) and amendments (form type 10SB12B/A) are always stored as independent records with separate accession numbers; the dataset never merges an amendment into its parent filing. To reconstruct the effective registration content, trace the chain of accessions sharing the same issuer CIK and SEC file number, and read each amendment alongside the filing it amends.
The dataset is distributed as ZIP containers organized by year and month (YYYY/YYYY-MM.zip), each containing the accession-keyed record folders. Inside each record, file types include JSON for the metadata projection, and TXT, HTML, and PDF for the document payloads wrapped in their original EDGAR SGML <DOCUMENT> blocks. Image binaries and XBRL data are not included — Form 10SB12B predates the interactive-data mandate, so linkToXbrl is empty and dataFiles is an empty array in every record.