{"filing":{"accession_number":"0001193125-26-391908","cik":"0002029297","ticker":"GTAO","company_name":"Grayscale Bittensor Trust (TAO)","form":"8-K","filing_date":"2026-09-15","report_date":"2026-09-10","primary_document":"gtao-20260910.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2029297/000119312526391908/gtao-20260910.htm"},"events":[{"id":33612,"run_id":30914,"accession_number":"0001193125-26-391908","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Trust issued 148,800 shares in private placement transactions to accredited investors under Rule 506(c) of Regulation D, exempt from Securities Act registration. The filing explicitly discloses unregistered equity sales totaling $650,589 in aggregate value, with Grayscale Securities acting as Authorized Participant and potential underwriter. This is a classic dilutive issuance of unregistered equity securities, material to investors assessing share dilution and capital structure.","company_name":"Grayscale Bittensor Trust (TAO)","ticker":"GTAO","filing_date":"2026-09-15","form":"8-K","submitted_at":null,"items":[{"id":37104,"accession_number":"0001193125-26-391908","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Trust issued 148,800 shares in private placement transactions to accredited investors under Rule 506(c) of Regulation D, exempt from Securities Act registration. The filing explicitly discloses unregistered equity sales totaling $650,589 in aggregate value, with Grayscale Securities acting as Authorized Participant and potential underwriter. This is a classic dilutive issuance of unregistered equity securities, material to investors assessing share dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T20:09:09.431584+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37104,"accession_number":"0001193125-26-391908","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Trust issued 148,800 shares in private placement transactions to accredited investors under Rule 506(c) of Regulation D, exempt from Securities Act registration. The filing explicitly discloses unregistered equity sales totaling $650,589 in aggregate value, with Grayscale Securities acting as Authorized Participant and potential underwriter. This is a classic dilutive issuance of unregistered equity securities, material to investors assessing share dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T20:09:09.431584+00:00","company_name":"Grayscale Bittensor Trust (TAO)","ticker":"GTAO","filing_date":"2026-09-15"}]}