Item 8.01 Other Events.

On August 25, 2022, the Division of Enforcement of the Securities and Exchange Commission (the "Commission") notified IEH Corporation ("IEH" or the "Company") that it had issued an order (the "Order") to commence public administrative proceedings (In the Matter of IEH Corporation, File No. 3-20973) to determine for the protection of IEH's investors whether to suspend (i) for a period not exceeding 12 months, or (ii) revoke, the registration of each class of securities registered pursuant to Section 12 of the Securities Exchange Act of 1934. The Commission is proposing to take such action because it alleges IEH has "repeatedly failed to meet its obligations to file timely periodic reports, and failed to heed a delinquency letter sent to it by the Division of Corporation Finance requesting compliance with its periodic filing obligations…". The Order provides that IEH has 10 days after service of the Order to file an answer (by September 4, 2022).

Counsel for the Company has requested, however, and been granted an extra week to file an answer (by September 12, 2022). Once the answer has been served on the Commission, the parties are required to conduct a pre-hearing conference within 14 days of service of the answer (by September 26).

A copy of the Order is attached hereto as Exhibit 99.1 and is hereby incorporated by reference into this Item 8.01.

Item 9.01 Financial Statements and Exhibits






(d) Exhibits

The following exhibit is attached to this Current Report on Form 8-K:





Exhibit Number   Exhibit Title or Description

  99.1             Order Instituting Administrative Proceedings and Notice and
                 Notice of Hearing Pursuant to Section 12(j) of the Securities
                 Exchange Act of 1934

104              Cover Page Interactive Data File (embedded within the Inline
                 XBRL document)

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