Note to readers: This blog has been updated to correct and clarify the original posting.
A foreign corporation registering to transact intrastate business in California must disclose, among other things:
The street address of its principal executive office.
The street address of its principal office in California, if any; and
The mailing address of its principal executive office, if different from the above addresses.
Cal. Corp. Code § 2105(a). Notably, the General Corporation Law does not require a foreign corporation to maintain its principal executive office in California (although it implicitly assumes that the corporation will have a principal executive office somewhere with an actual street address).
If after qualifying to transact intrastate business in California a foreign corporation changes the address of its principal executive office, it must file an amended statement with the California Secretary of State disclosing the new address. Cal. Corp. Code § 2107(d). The Secretary of State's office has a form of Amended Statement by a Foreign Corporation, but it is to be used for name changes only. A change of address must be made by completing a new Statement of Information (Form SI-550) in its entirety.