{"schema_version":"secwatch.filing_event.v1","accession":"0001013762-23-001743","form_type":"8-K","ticker":"ABTC","cik":"0001755953","company_name":"American Bitcoin Corp.","filed_at":"2023-10-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.322577+00:00","generated_at":"2026-06-10T04:54:21.956891+00:00","sec_items":["1.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Akerna amends asset sale: cash at closing cut to $2M, outside date extended to Dec 31","bullets":["Cash at closing reduced from $4M to $2M; MJA to loan additional $500k, raising total loan to $1.5M.","Outside date for closing extended from Sep 29 to Dec 31, 2023.","If Ample shares sold to third party for >$700k, Akerna retains excess proceeds.","Amended note converts principal to stock at 5-day VWAP; capped at 19.99% without stockholder vote.","Akerna seeks stockholder approval for note conversion and other matters at special meeting."],"urls":{"canonical":"https://secwatch.observer/filing/0001013762-23-001743","json":"https://secwatch.observer/filing/0001013762-23-001743.json","markdown":"https://secwatch.observer/filing/0001013762-23-001743.md","text":"https://secwatch.observer/filing/0001013762-23-001743.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755953/000101376223001743/0001013762-23-001743-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755953/000101376223001743/ea186332-8k425_akerna.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T04:54:21.956891+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0227bbbff2a60d38de91c64aea6b5ccfb76eba31","claim":"American Bitcoin Corp. amended First Amendment with Akerna Canada Ample Exchange Inc. and MJ Acquisition Corp. (effective 2023-09-28).","evidence_excerpt":"On September 28, 2023, Akerna, Akerna Exchange and MJA entered into a first amendment to the SPA (the “Amendment”) which amends certain of the terms of the SPA.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755953/000101376223001743/0001013762-23-001743-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"equity purchase"},{"label":"Counterparty","value":"Akerna Canada Ample Exchange Inc. and MJ Acquisition Corp."},{"label":"Effective","value":"2023-09-28"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}