What Prompts a Company to File SEC Form 15-15D Mergers and structural reorganizations can also lead a company to file Form 15-15D to suspend its reporting requirements. For instance, if a company owns subsidiaries it may decide to absorb those entities into itself and take ownership of all the outstanding stock of the subsidiaries. Form 15-15D would be filed with the SEC to indicate the termination of the duty to file reports related to the outstanding stock of the subsidiaries. https://www.investopedia.com/terms/s/sec-form-15-15d.asp