---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-25-039086"
form_type: "8-K/A"
ticker: "SEAT"
cik: "0001856031"
company_name: "Vivid Seats Inc."
filed_at: "2025-10-23T23:59:59+00:00"
generated_at: "2026-05-17T02:33:57.739002+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Vivid Seats simplifies structure, terminates TRA, to issue 403K Class A shares

## Summary
- Vivid Seats enters Corporate Simplification Agreement with GTCR affiliates to terminate Tax Receivable Agreement.
- On closing, Vivid Seats will issue 403,022.67 Class A common shares to TRA parties as consideration.
- Post-closing, Hoya Topco will hold 4,214,272 Class A shares (≈39% voting power); all Class B stock cancelled.
- Topco warrants priced at $200/$300 will be amended to purchase Class A shares at same prices.
- Transactions include blocker mergers, intermediate exchange, and dissolution of Hoya Topco and affiliates.

## SEC filing metadata
- accession: 0001140361-25-039086
- form_type: 8-K/A
- ticker: SEAT
- cik: 0001856031
- company_name: Vivid Seats Inc.
- filed_at: 2025-10-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 3.02, 1.01, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1856031/000114036125039086/0001140361-25-039086-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1856031/000114036125039086/ef20057615_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-25-039086
- JSON: https://secwatch.observer/filing/0001140361-25-039086.json
- Plain text: https://secwatch.observer/filing/0001140361-25-039086.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.