{"schema_version":"secwatch.filing_event.v1","accession":"0001821268-24-000089","form_type":"8-K","ticker":"GOF","cik":"0001380936","company_name":"GUGGENHEIM STRATEGIC OPPORTUNITIES FUND","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.171770+00:00","generated_at":"2026-06-02T05:17:57.946399+00:00","sec_items":["1.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"GOF ups ATM equity offering capacity to $850M under amended sales agreement","bullets":["Fourth Amendment to Controlled Equity Offering Sales Agreement filed May 3, 2024.","Maximum aggregate initial offering price raised from $330M to $850M.","Fund may sell common shares through Cantor Fitzgerald as agent.","Amendment updates reference registration statement to Form N-2 (333-279126)."],"urls":{"canonical":"https://secwatch.observer/filing/0001821268-24-000089","json":"https://secwatch.observer/filing/0001821268-24-000089.json","markdown":"https://secwatch.observer/filing/0001821268-24-000089.md","text":"https://secwatch.observer/filing/0001821268-24-000089.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1380936/000182126824000089/0001821268-24-000089-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1380936/000182126824000089/gug87514-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T05:17:57.946399+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":"df83e1da3f783ea0681f07634e0e59dece95561d","claim":"GUGGENHEIM STRATEGIC OPPORTUNITIES FUND amended Fourth Amendment to Controlled Equity Offering SM Sales Agreement with Guggenheim Funds Investment Advisors, LLC and Cantor Fitzgerald & Co. valued at up to $850,000,000 (effective 2024-05-03).","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, Third Amendment to Controlled Equity Offering SM Sales Agreement, dated March 27, 2023, and Fourth Amendment to Controlled Equity Offering SM Sales Agreement, dated May 3, 2024 (as amended, the “Sales Agreement”), by and among the Fund, Guggenheim Funds Investment Advisors, LLC, and Cantor Fitzgerald & Co. (“Cantor Fitzgerald”)","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1380936/000182126824000089/0001821268-24-000089-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"atm program"},{"label":"Counterparty","value":"Guggenheim Funds Investment Advisors, LLC and Cantor Fitzgerald & Co."},{"label":"Value","value":"up to $850,000,000"},{"label":"Effective","value":"2024-05-03"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}