{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-047610","form_type":"8-K","ticker":"JATT","cik":"0002112446","company_name":"JATT II Acquisition Corp.","filed_at":"2026-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.502387+00:00","generated_at":"2026-05-15T04:17:24.968650+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"JATT II Acquisition Corp completes $60M IPO; $60M placed in trust account","bullets":["IPO of 6,000,000 ordinary shares at $10.00 per share raised $60M gross proceeds.","Private placement of 300,000 shares to Sponsor JATT Ventures II L.P. raised $3M.","$60M ($10.00 per public share) deposited in trust account; $2.4M cash held outside trust.","Working capital of $1.75M; transaction costs totaled $2,881,539; shareholders' deficit of $46,323.","Underwriters have 45-day over-allotment option for up to 900,000 additional shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-047610","json":"https://secwatch.observer/filing/0001213900-26-047610.json","markdown":"https://secwatch.observer/filing/0001213900-26-047610.md","text":"https://secwatch.observer/filing/0001213900-26-047610.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2112446/000121390026047610/0001213900-26-047610-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2112446/000121390026047610/ea0287555-8k_jatt2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:17:24.968650+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"}