What is SEC Form S-2

The SEC Form S-2 is a form from the Securities and Exchange Commission (SEC) that served as a simplified registration for the offering of new securities. Only companies that have been reporting to the SEC under the 1934 Act for at least three years without interruption are eligible to use the SEC Form S-2, which allows for the inclusion of previously submitted information regarding their business and financial statements.


The SEC Form S-2 was discontinued in 2005; the element that allowed companies to use prior filing information from SEC forms 10-Q, 10-K and 8-K has been incorporated into parts of SEC Form S-1. Investors may still find older S-2 filings online that were submitted prior to 2005.

Registrants of the SEC Form S-2 must manage companies that have their principal operations in the U.S. The registrants also have securities registered under Sections 12(b) or (g) of the Securities Exchange Act or required to file reports under Section 15(d) of the Securities Exchange Act. Under Section 12(b) of the Securities Exchange Act, when an issuer files to register their security with the SEC, they must provide pertinent financial data. This data may include information on the corporate structure and management compensation along with the balance sheets and profit/loss statements from the past three years. The form can not be used with an exchange offer for securities of another person.