{"url_path":"/sec/iehc/10-k/2026/item-3","section_key":"item-3","section_title":"Item 3 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","accession_number":"0001213900-26-068122","cik":"0000050292","ticker":"IEHC","issuer_name":"IEH Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","primary_entity_key":"0000050292","primary_entity_name":"IEH Corp"},"word_count":350,"has_tables":true,"body_markdown":"**Item 3.**\n**Legal Proceedings:**\n\n \n\nThere are no legal proceedings that have occurred within\nthe past year concerning our directors, or control persons which involved a criminal conviction, a criminal proceeding, an administrative\nor civil proceeding limiting one’s participation in the securities or banking industries, or a finding of securities or commodities\nlaw violations.\n\n \n\nOn August 17, 2022, the SEC issued an Order Instituting Administrative\nProceedings and Notice of Hearing pursuant to Section 12(j) of the Exchange Act. The stated purpose of the administrative proceeding is\nfor the Commission to determine whether it is necessary and appropriate for the protection of investors to suspend for a period not exceeding\ntwelve months, or revoke the registration of each class of securities of the Company registered pursuant to Section 12 of the Exchange\nAct. The Company filed an answer to the Order on October 3, 2022 and on October 13, 2022 we conducted a prehearing conference with SEC\nstaff in the Division of Enforcement. On March 1, 2023 the SEC’s Division of Enforcement filed a Motion for Summary Disposition,\non March 15, 2023, IEH filed an opposition brief to the SEC Division of Enforcement’s Motion for Summary Disposition, and on March\n29, 2023, the SEC’s Division of Enforcement filed a Reply in Support of its Motion for Summary Disposition. On December 22, 2023,\nthe Company filed a Cross-Motion for Summary Disposition. The SEC’s Division of Enforcement filed an opposition to the Company’s\nCross-Motion for Summary Disposition on February 21, 2024. On March 4, 2024, the Company filed a Reply in Support of its Motion for Summary\nDisposition. On February 18, 2025, the Company submitted a request for expediting the resolution of the administrative proceeding. On\nOctober 7, 2025, the Company filed a motion asking the SEC to grant the Company’s December 22, 2023 Cross-Motion for Summary Disposition\nor, alternatively, to schedule a hearing so that the case can proceed to a prompt resolution. On January 14, 2026, the SEC granted the\nCompany’s motion for summary disposition, denied the Division of Enforcement’s motion for summary disposition, and dismissed\nthe administrative proceeding against the Company."}