Section 260.19a-1 - Compliance with Section 314(a)(1) of the Trust Indenture Act for certain eligible indenture obligors(a) This section is applicable only to an "eligible indenture obligor" as defined in paragraph (b) of this section.(b) For purposes of paragraph (c) of this section, an "eligible indenture obligor" is any obligor that:(1) Is required to file reports with the Commission pursuant to Section 13 or Section 15(d) of the Securities Exchange of 1934 (15 U.S.C. §§78m or 78o(d) ) (the "Exchange Act"); and(2) May rely on any of the provisions of Release No. 34-45589 (March 18, 2002) (which may be viewed on the Commission's website at www.sec.gov) with regard to the filing of reports with the Commission pursuant to Section 13 or Section 15(d) of the Exchange Act (14 U.S.C. 78m or 78o(d) ).(c) An "eligible indenture obligor" that files with the indenture trustee those Exchange Act reports filed with the Commission in accordance with the Release referred to in paragraph (b)(2) of this section has met its duty under Section 314(a)(1) of the Act (15 U.S.C. 77nn n(a)(1)) to file with the indenture trustee all reports required to be filed with the Commission pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934. 67 FR 13538 , Mar. 22, 2002, as amended at 76 FR 71877 , Nov. 21, 2011