{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-097503","form_type":"8-K","ticker":"GOF","cik":"0001380936","company_name":"GUGGENHEIM STRATEGIC OPPORTUNITIES FUND","filed_at":"2023-04-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.648107+00:00","generated_at":"2026-06-17T03:35:06.376275+00:00","sec_items":["1.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"GOF amends equity distribution agreement; may sell up to $330M in common shares via Cantor Fitzgerald","bullets":["Third amendment to Controlled Equity Offering Sales Agreement with Cantor Fitzgerald effective March 27, 2023.","Aggregate offering price up to $330,024,727, replacing previous $374,537,331 cap.","Offering commenced March 28, 2023 under existing shelf registration statement (File No. 333-259592).","Common shares (NYSE: GOF) may be sold from time to time at market prices through agent Cantor Fitzgerald.","No minimum or maximum number of shares specified; terms determined by mutual agreement."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-097503","json":"https://secwatch.observer/filing/0001193125-23-097503.json","markdown":"https://secwatch.observer/filing/0001193125-23-097503.md","text":"https://secwatch.observer/filing/0001193125-23-097503.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1380936/000119312523097503/0001193125-23-097503-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1380936/000119312523097503/d683081d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T03:35:06.376275+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":"e02d764a564dd92aa9c4f80591e7b25eb25ce07d","claim":"GUGGENHEIM STRATEGIC OPPORTUNITIES FUND amended Sales Agreement with Cantor Fitzgerald & Co. valued at up to $330,024,727 (effective 2023-03-27).","evidence_excerpt":"Guggenheim Strategic Opportunities Fund (NYSE: GOF) (the “Fund”) has entered into a Controlled Equity Offering SM Sales Agreement, dated July 1, 2019, as amended by First Amendment to Controlled Equity Offering SM Sales Agreement, dated February 1, 2021, Second Amendment to Controlled Equity Offering SM Sales Agreement, dated September 16, 2021, and Third Amendment to Controlled Equity Offering SM Sales Agreement, dated March 27, 2023 (as amended, the “Sales Agreement”) by and among the Fund, Guggenheim Funds Investment Advisors, LLC, and Cantor Fitzgerald & Co.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1380936/000119312523097503/0001193125-23-097503-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"atm program"},{"label":"Counterparty","value":"Cantor Fitzgerald & Co."},{"label":"Value","value":"up to $330,024,727"},{"label":"Effective","value":"2023-03-27"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}