---
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"
generated_at: "2026-10-12T15:17:27.276090+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Atossa declares stapled CVRs giving holders 25% of first PRV proceeds, $50M cap; record date Oct 19, 2026

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 1.01, 3.03, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-418560
- JSON: https://secwatch.observer/filing/0001193125-26-418560.json
- Plain text: https://secwatch.observer/filing/0001193125-26-418560.txt

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