Until HHSE files the Form 10 that includes two years of audited fins, they are not SEC reporting. They filed the annual on the OTC Market as usual....once the Form 10 is filed, THEN HHSE will be under SEC filing guidelines.
To be more precise, yes HHSE is indeed Filing some Documents with SEC. However, HHSE is currently doing so voluntarily, so no, HHSE is not yet Fully SEC Reporting and Compliant. Not yet. HHSE is in the process of becoming Fully SEC Compliant.
Filing both a 10-K with SEC and Annual Financials with OTCMarkets would be time consuming, expensive and redundant. Therefore, HHSE chose to just File Annual Financials with OTCMarkets to retain OTC Pink Current Status. This also explains the Filing of Additional Items Required for OTC Markets Disclosure Compliance.