{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-116005","form_type":"8-K","ticker":"VNCE","cik":"0001579157","company_name":"VINCE HOLDING CORP.","filed_at":"2026-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.516093+00:00","generated_at":"2026-05-15T09:37:36.924262+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Vince Holding amends ABL credit agreement to increase borrowing base concentration limits","bullets":["Second Amendment to ABL Credit Agreement dated March 18, 2026 modifies Eligible Trade Receivables definition.","Concentration limits raised: Nordstrom to 50%, TJX and Macy's to 35%, Saks Global to 30% of total Accounts.","Agent may now include trade receivables from bankrupt debtors operating as debtors in possession with super priority claim.","Borrower is wholly owned subsidiary V Opco, LLC; Bank of America remains Agent and a lender.","No new debt issuance; amendment expands borrowing base eligibility under existing $60M facility."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-116005","json":"https://secwatch.observer/filing/0001193125-26-116005.json","markdown":"https://secwatch.observer/filing/0001193125-26-116005.md","text":"https://secwatch.observer/filing/0001193125-26-116005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1579157/000119312526116005/0001193125-26-116005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1579157/000119312526116005/vnce-20260318.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:37:36.924262+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":"0453e1574335f4e27ca90edf82e39c595bea8503","claim":"VINCE HOLDING CORP. amended Second Amendment with Bank of America, N.A. (effective 2026-03-18).","evidence_excerpt":"On March 18, 2026, V Opco, LLC (\"Borrower\"), an indirectly wholly owned subsidiary of Vince Holding Corp. (the \"Company\") entered into that certain Second Amendment (the \"Second Amendment\") to that certain Credit Agreement, dated June 23, 2023, by and among the Borrower, the guarantors named therein, Bank of America, N.A., as Agent, the other lenders from time to time party thereto, and BoA Securities, Inc., as sole lead arranger and sole bookowner (the \"ABL Credit Agreement\")","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1579157/000119312526116005/0001193125-26-116005-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"Bank of America, N.A."},{"label":"Effective","value":"2026-03-18"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}