{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-418560","form_type":"8-K","ticker":"ATOS","cik":"0001488039","company_name":"ATOSSA THERAPEUTICS, INC.","filed_at":"2026-10-09T12:15:15+00:00","discovered_at":"2026-10-09T12:20:10.272256+00:00","generated_at":"2026-10-12T15:17:27.276090+00:00","sec_items":["1.01","3.03","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Atossa declares stapled CVRs giving holders 25% of first PRV proceeds, $50M cap; record date Oct 19, 2026","bullets":["Board declared one stapled CVR per ATOS share outstanding at the Oct 19, 2026 record date; shares issued after that also carry one CVR until detachment or expiry.","CVR holders get 25% of net proceeds from sale or deemed monetization of Atossa's first qualifying FDA priority review voucher, capped at $50M aggregate.","CVRs apply to a first qualifying PRV awarded on or before Dec 31, 2036 (Board may extend); no PRV has been awarded and (Z)-endoxifen is not approved for any indication.","(Z)-endoxifen holds FDA Rare Pediatric Disease Designation for Duchenne muscular dystrophy and McCune-Albright syndrome; VStock Transfer, LLC is rights agent.","CVRs stay stapled to shares with no separate CUSIP or trading; using the voucher or a change of control while unsold is a deemed monetization valued by an independent advisor."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-418560","json":"https://secwatch.observer/filing/0001193125-26-418560.json","markdown":"https://secwatch.observer/filing/0001193125-26-418560.md","text":"https://secwatch.observer/filing/0001193125-26-418560.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1488039/000119312526418560/0001193125-26-418560-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1488039/000119312526418560/atos-20261008.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T15:17:27.276090+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"}