Check the appropriate box to designate the rule
pursuant to which this Schedule is filed:
*The remainder of this cover page shall be filled
out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent
amendment containing information which would alter the disclosures provided in a prior cover page.
The information required in the remainder of
this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act
of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other
provisions of the Act (however, see the Notes).
CUSIP No. 44949K107 13G Page 2 of 9
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1. Names
of Reporting Persons: Zeff Capital, LP
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2. Check
the Appropriate Box if a Member of a Group
(a) ☐
(b) ☐
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3. SEC
Use Only
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4. Citizenship
or Place of Organization: Delaware
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Number of Shares Beneficially Owned by Each Reporting Person With:
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5. Sole Voting Power: 0
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6. Shared Voting Power: 332,862
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7. Sole Dispositive Power: 0
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8. Shared Dispositive Power: 332,862
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9. Aggregate
Amount Beneficially Owned by Each Reporting Person: 332,862
|
10. Check
if the Aggregate Amount in Row (9) Excludes Certain Shares: ☐
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11. Percent
of Class Represented by Amount in Row (9): 14.3%[1]
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12. Type of Reporting Person: PN
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__________________________
[1] Percentage calculated based on 2,331,751
shares of Common Stock, par value $0.01 per share, outstanding as of November 19, 2019 as reported in the Form 10-Q for the fiscal
quarter ended September 27, 2019 of IEH Corporation.
CUSIP No. 44949K107 13G Page 3 of 9
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1. Names
of Reporting Persons: Zeff Holding Company, LLC
|
2. Check
the Appropriate Box if a Member of a Group
(a) ☐
(b) ☐
|
3. SEC
Use Only
|
4. Citizenship
or Place of Organization: Delaware
|
Number of Shares Beneficially Owned by Each Reporting Person With:
|
5. Sole Voting Power: 0
|
6. Shared Voting Power: 332,862
|
7. Sole Dispositive Power: 0
|
8. Shared Dispositive Power: 332,862
|
9. Aggregate
Amount Beneficially Owned by Each Reporting Person: 332,862
|
10. Check
if the Aggregate Amount in Row (9) Excludes Certain Shares: ☐
|
11. Percent
of Class Represented by Amount in Row (9): 14.3%[2]
|
12. Type of Reporting Person: OO
|
|
__________________________
[2] Percentage calculated based on 2,331,751
shares of Common Stock, par value $0.01 per share, outstanding as of November 19, 2019 as reported in the Form 10-Q for the fiscal
quarter ended September 27, 2019 of IEH Corporation.
CUSIP No. 44949K107 13G Page 4 of 9
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1. Names
of Reporting Persons: Daniel Zeff
|
2. Check
the Appropriate Box if a Member of a Group
(a) ☐
(b) ☐
|
3. SEC
Use Only
|
4. Citizenship
or Place of Organization: United States of America
|
Number of Shares Beneficially Owned by Each Reporting Person With:
|
5. Sole Voting Power: 0
|
6. Shared Voting Power: 332,862
|
7. Sole Dispositive Power: 0
|
8. Shared Dispositive Power: 332,862
|
9. Aggregate
Amount Beneficially Owned by Each Reporting Person: 332,862
|
10. Check
if the Aggregate Amount in Row (9) Excludes Certain Shares: ☐
|
11. Percent
of Class Represented by Amount in Row (9): 14.3%[3]
|
12. Type of Reporting Person: IN
|
|
__________________________
[3] Percentage calculated based on 2,331,751
shares of Common Stock, par value $0.01 per share, outstanding as of November 19, 2019 as reported in the Form 10-Q for the fiscal
quarter ended September 27, 2019 of IEH Corporation.
Item 1.
IEH Corporation
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(b)
|
Address of Issuer’s Principal Executive Offices:
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140 58th Street, Suite 8E, Brooklyn,
NY 11220
Item 2.
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(a)
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Name of Person Filing:
|
Zeff Capital, LP
Zeff Holding Company, LLC
Daniel Zeff
Zeff Capital, LP, Zeff Holding Company, LLC and Daniel Zeff (the
“Reporting Persons”) have entered into a joint filing agreement, a copy of which is attached as Exhibit 1.
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(b)
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Address of Principal Business Office or, if None, Residence:
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The address of the principal place of business
and principal office of each of the Reporting Persons is:
885 Sixth Ave, New York, NY 10001
Zeff Capital, LP and Zeff Holding Company,
LLC are organized under the laws of the State of Delaware. Daniel Zeff is a United States citizen.
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(d)
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Title of Class of Securities:
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Common Stock, par value $0.01
44949K107
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Item 3.
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If this statement is filed pursuant to §§240.13d-1(b) or 240.13d-2(b) or (c), check
whether the person filing is a: Not applicable.
|
(a) ☐ Broker or dealer registered under section
15 of the Act (15 U.S.C. 78o);
(b) ☐ Bank as defined in section 3(a)(6)
of the Act (15 U.S.C. 78c);
(c) ☐ Insurance company as defined in section
3(a)(19) of the Act (15 U.S.C. 78c);
(d) ☐ Investment company registered under
section 8 of the Investment Company Act of 1940 (15 U.S.C80a–8);
(e) ☐ An investment adviser in accordance
with §240.13d–1(b)(1)(ii)(E);
(f) ☐ An employee benefit plan or endowment
fund in accordance with §240.13d–1(b)(1)(ii)(F);
(g) ☐ A parent holding company or control
person in accordance with §240.13d–1(b)(1)(ii)(G);
(h) ☐ A savings associations as defined in
Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);
(i) ☐ A church plan that is excluded from
the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a–3);
(j) ☐ A non-U.S. institution in accordance
with §240.13d–1(b)(1)(ii)(J);
(k) ☐ Group, in accordance with §240.13d–1(b)(1)(ii)(K).
If filing as a non-U.S. institution in accordance with §240.13d–1(b)(1)(ii)(J), please specify the type of institution:
____
Zeff Capital, LP
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(a)
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Amount beneficially owned: 332,862
|
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(b)
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Percent of class: 14.3%
|
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(c)
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Number of shares as to which the person has:
|
|
(i)
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Sole power to vote or to direct the vote: 0
|
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(ii)
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Shared power to vote or to direct the vote: 332,862
|
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(iii)
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Sole power to dispose or to direct the disposition of: 0
|
|
(iv)
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Shared power to dispose or to direct the disposition of : 332,862
|
Zeff Holding Company, LLC
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(a)
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Amount beneficially owned: 332,862
|
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(b)
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Percent of class: 14.3%
|
|
(c)
|
Number of shares as to which the person has:
|
|
(i)
|
Sole power to vote or to direct the vote: 0
|
|
(ii)
|
Shared power to vote or to direct the vote: 332,862
|
|
(iii)
|
Sole power to dispose or to direct the disposition of: 0
|
|
(iv)
|
Shared power to dispose or to direct the disposition of: 332,862
|
Daniel Zeff
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(a)
|
Amount beneficially owned: 332,862
|
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(b)
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Percent of class: 14.3%
|
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(c)
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Number of shares as to which the person has:
|
|
(i)
|
Sole power to vote or to direct the vote: 0
|
|
(ii)
|
Shared power to vote or to direct the vote: 332,862
|
|
(iii)
|
Sole power to dispose or to direct the disposition of: 0
|
|
(iv)
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Shared power to dispose or to direct the disposition of : 332,862
|
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Item 5.
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Ownership of Five Percent or Less of a Class
|
If this statement is being
filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than 5 percent
of the class of securities, check the following ☐.
Not applicable.
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Item 6.
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Ownership of More than Five Percent on Behalf of Another Person
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Not applicable.
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Item 7.
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Identification and Classification of the Subsidiary Which Acquired the Security Being Reported
on By the Parent Holding Company or Control Person
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Not applicable.
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Item 8.
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Identification and Classification of Members of the Group
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Not applicable.
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Item 9.
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Notice of Dissolution of Group
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Not applicable.
By signing below I certify that, to the best
of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the
effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection
with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination
under § 240.14a-11.
After reasonable inquiry and to the best of
my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
Date: January 3,
2020
ZEFF CAPITAL, L.P.
By: Zeff Holding Company, LLC, as
general partner
By: /s/ Daniel Zeff
Name:
Daniel Zeff
Title:
Manager
ZEFF HOLDING COMPANY, LLC
By: /s/ Daniel Zeff
Name:
Daniel Zeff
Title:
Manager
/s/ Daniel Zeff
Daniel Zeff
EXHIBIT INDEX
Exhibit 1
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Joint Filing Agreement (incorporated by reference to Exhibit 1 to the Amendment No. 1 to Schedule 13D filed by Zeff Capital, L.P., Zeff Holding Company, LLC and Daniel Zeff on August 23, 2018).
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