EDGAR Filer Manual (Volume II)
Local references to other files within the submission via the <A HREF="....."> tagging
construct are allowed. All links within the submission must be resolved locally for
EDGAR to accept your submission.
Exception: Links to private documents, i.e., cover or correspondence, are allowed.
No reference to Type 1 modules or segments
No nested <TABLE> tags
JPEG and GIF graphic files, and no other formats, may be attached to submissions and
referenced from within HTML documents via the <IMG SRC=“...”> tag. All graphic
links within the submission must be resolved locally for EDGAR to accept your
N-SAR and 13F documents are not accepted in HTML format
HTML documents are identified by the *.htm file name extension, which will follow any
pre-<HTML> comment tags (i.e., <!DOCTYPE >). The <HTML> tag is considered an
optional tag within *.htm documents.
In order to properly link documents within a submission, all linked documents must be
named exactly as they are linked.
Note: You must provide a file name in the following format: [Maximum 32
characters including suffix); use “a-z” characters (upper or lower case), or a
number (0-9), no spaces or special characters, any number of ‘.’, ‘-’, or ‘_’
char, and the extension must be *.htm, *.txt, *.pdf, *.fil, *.gif, *.jpg]
Warning: If you submit correspondence with graphic files to the SEC by including it
within another submission (instead of sending it as its own separate
submission as CORRESP), the graphics will immediately be publicly
disseminated even though the text of the correspondence will remain non-
public until released by SEC staff.
You may also use the EDGARLink Online “Doc Validation” function, but if an error is
found you must use your HTML authoring tool to edit your documents.
Always review your submission documents separately through a browser before you
transmit it to EDGAR.
EDGAR will NOT accept any Test or Live submissions that have attached HTML documents
with unacceptable content, as described above. Each HTML document within an EDGAR
submission must be “resolvable”, that is all links (if any) must be to other HTML, Graphics,
ASCII, or SGML within the same submission (with the single exception being <A HREF=>
references to the “(http://www.sec.gov/Archives/edgar/data/)..” website).
Graphics will be attached as documents (like PDF documents). All documents with acceptable
content will be disseminated with a <FILENAME> tag and value (up to 32 characters) in order
to identify the document properly for internal references (if any).
We recommend that you assemble your HTML and other documents in a single directory and
test view them in a browser before you attach them to your submission. All HTML documents
should be compatible with Microsoft Internet Explorer (MSIE) 8.0. As part of our receipt and