{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-160315","form_type":"8-K","ticker":"SEAT","cik":"0001856031","company_name":"Vivid Seats Inc.","filed_at":"2022-05-26T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.898321+00:00","generated_at":"2026-06-25T06:55:09.175496+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Vivid Seats offers 0.240 shares per warrant; authorizes $40M buyback","bullets":["Exchange offer: 0.240 shares per public warrant; max 4.35M shares issuable; offer open until June 29, 2022.","If approved, untendered warrants convert at 0.213 shares (12.7% discount); requires 65% holder consent.","Eldridge Industries, holding ~28.5% of warrants, agreed to tender and consent; additional ~36.5% needed.","Board authorized $40M share repurchase program after offer completion, through March 31, 2023.","CFO cites confidence in cash flow; buyback funded from operations and cash on hand."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-160315","json":"https://secwatch.observer/filing/0001193125-22-160315.json","markdown":"https://secwatch.observer/filing/0001193125-22-160315.md","text":"https://secwatch.observer/filing/0001193125-22-160315.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856031/000119312522160315/0001193125-22-160315-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856031/000119312522160315/d342534d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T06:55:09.175496+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}