Delaware Code
Chapter 50E. Certification of Adoption of Transparency and Sustainability standards by Delaware Business Entities
§ 5005E. Restoration statement.

(a) If any reporting entity shall become a nonreporting entity for failure to file a renewal statement, it may, at any time during the calendar year following such failure, file a restoration statement. The restoration statement shall:

(1) Acknowledge that any changes since its most recent filing of a renewal statement or restoration statement, or, if no renewal statement or restoration statement has been filed, since the filing of its standards statement, to its address within the State or standards and assessment measures, and a description of the process by which such changes were identified, developed and approved by the entity and the third-party criteria used to develop any changes to the standards are available on the website;
(2) Acknowledge that a report for the all reporting periods ended more than 90 days prior to filing the restoration statement have been made available on the website in accordance with this chapter;
(3) Provide an internet link on the website to the report for the most recent reporting period and any other reporting period for which an internet link has not been previously provided in a renewal statement or restoration statement; and
(4) Be acknowledged by an authorized person.
(b) Any nonreporting entity that files a restoration statement shall thereupon automatically become a reporting entity, without the need for further action by the Secretary of State.