Section 249b.400 - Form SD, specialized disclosure report(a) This Form shall be filed pursuant to § 240.13p-1 of this chapter by registrants that file reports with the Commission pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of 1934 and are required to disclose the information required by Section 13(p) under the Securities Exchange Act of 1934 and Rule 13p-1 (§ 240.13p-1 ) of this chapter.(b) This Form shall be filed pursuant to Rule 13q-1 (§ 240.13q-1 ) of this chapter by resource extraction issuers that are required to disclose the information required by Section 13(q) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(q) ) and Rule 13q-1 of this chapter. 77 FR 56362 , Sept. 5, 2012, as amended at 77 FR 56418 , Sept. 5, 2012 For FEDERAL REGISTER citations affecting Form SD, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.