# EDGAR Filing Document

**Accession Number:** 0001181848
**File Stem:** 0001193125-26-105673
**Filing Date:** 2026-3
**Character Count:** 9428
**Document Hash:** 4ea40a0b232f3e83a8678d958e226f53
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-105673.hdr.sgml**: 20260313

**ACCESSION NUMBER**: 0001193125-26-105673

**CONFORMED SUBMISSION TYPE**: SC TO-I/A

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260313

**DATE AS OF CHANGE**: 20260313

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SKYBRIDGE OPPORTUNITY FUND
- **CENTRAL INDEX KEY:** 0001181848

**ORGANIZATION NAME:**
- **EIN:** 820560025
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** SC TO-I/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-79005
- **FILM NUMBER:** 26751286

**BUSINESS ADDRESS:**
- **STREET 1:** SKYBRIDGE CAPITAL
- **STREET 2:** 527 MADISON AVENUE, 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 212-485-3100

**MAIL ADDRESS:**
- **STREET 1:** SKYBRIDGE CAPITAL
- **STREET 2:** 527 MADISON AVENUE, 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SKYBRIDGE OPPORTUNITY FUND LLC
- **DATE OF NAME CHANGE:** 20240729

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SKYBRIDGE MULTI-ADVISER HEDGE FUND PORTFOLIOS LLC
- **DATE OF NAME CHANGE:** 20100730

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CITIGROUP ALTERNATIVE INVESTMENTS MULTI ADV HEDGE FU POR LLC
- **DATE OF NAME CHANGE:** 20020821
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SKYBRIDGE OPPORTUNITY FUND
- **CENTRAL INDEX KEY:** 0001181848

**ORGANIZATION NAME:**
- **EIN:** 820560025
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** SC TO-I/A

**BUSINESS ADDRESS:**
- **STREET 1:** SKYBRIDGE CAPITAL
- **STREET 2:** 527 MADISON AVENUE, 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 212-485-3100

**MAIL ADDRESS:**
- **STREET 1:** SKYBRIDGE CAPITAL
- **STREET 2:** 527 MADISON AVENUE, 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SKYBRIDGE OPPORTUNITY FUND LLC
- **DATE OF NAME CHANGE:** 20240729

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SKYBRIDGE MULTI-ADVISER HEDGE FUND PORTFOLIOS LLC
- **DATE OF NAME CHANGE:** 20100730

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CITIGROUP ALTERNATIVE INVESTMENTS MULTI ADV HEDGE FU POR LLC
- **DATE OF NAME CHANGE:** 20020821

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**WASHINGTON, DC 20549** 

**SCHEDULE TO** 

**TENDER OFFER STATEMENT UNDER SECTION 14(D)(1) OR 13(E)(1)** 

**OF THE SECURITIES EXCHANGE ACT OF 1934** 

**(Amendment No. 1)** 

## SKYBRIDGE OPPORTUNITY FUND
**(Name of Subject Company (Issuer))** 

**SKYBRIDGE OPPORTUNITY FUND** 

**(Name of Filing Person(s) (Issuer))** 

**SHARES OF LIMITED LIABILITY COMPANY INTERESTS** 

**(Title of Class of Securities)** 

**N/A** 

**(CUSIP Number of Class of Securities)** 

**Marie Noble** 

**SkyBridge Capital II, LLC** 

**527 Madison Avenue** 

**New York, New York 10022** 

**(212) 485-3100** 

**(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications on Behalf of the Filing Person(s))** 

---

| | |
|:---|:---|
| **Rajib Chanda, Esq.**<br> **Simpson Thacher & Bartlett LLP**<br> **900 G Street N.W.**<br> **Washington, D.C. 20001**<br> **(202) 636-5500** | **Kenneth Burdon, Esq.**<br> **Simpson Thacher & Bartlett LLP**<br> **855 Boylston Street**<br> **Boston, MA 02116**<br> **(617) 778-9200** |

---

**January 27, 2026** 

**(Date Tender Offer First Published, Sent or Given to Security Holders)** 

☐ Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer.

Check the appropriate boxes below to designate any transactions to which the statement relates:

☐ third-party tender offer subject to Rule 14d-1.

☒ issuer tender offer subject to Rule 13e-4.

☐ going-private transaction subject to Rule 13e-3.

☐ amendment to Schedule 13D under Rule 13d-2.

Check the following box if the filing is a final amendment reporting the results of the tender offer: ☐

------

This Amendment No. 1 (the "Amendment") relates to the Issuer Tender Offer Statement on Schedule TO (the "Statement") originally filed on January 27, 2026 by SkyBridge Opportunity Fund (the "Company"), in connection with an offer by the Company to purchase up to 5% of its outstanding Shares from the members of the Company on the terms and subject to the conditions set forth in the Offer to Purchase filed as Exhibit B to the Statement.

Only those items amended or supplemented are reported in this Amendment. Except as specifically provided herein, the information contained in the Statement remains unchanged, and this Amendment does not modify any of the information previously reported on the Statement. You should read this Amendment together with the Statement and the Offer to Purchase dated January 27, 2026.

**Item 12. Exhibits.** 

Item 12 of the Statement is hereby amended and supplemented by adding the following exhibit:

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| | |
|:---|:---|
| Exhibit | Description |
| G. | [Amended and Restated Form of Letter to Shareholders Dated March 13, 2026.](d102790dex99g.htm) |
| EX-FILING FEES | [Calculation of Filing Fee Tables.](d102790dexfilingfees.htm) |

---

------

SIGNATURE

After due inquiry and to the best of my knowledge and belief, I certify that the information set out in this statement is true, complete and correct.

---

| | |
|:---|:---|
| SKYBRIDGE OPPORTUNITY FUND | SKYBRIDGE OPPORTUNITY FUND |
| By: | /s/ Raymond Nolte |
|  | Name: Raymond Nolte |
|  | Title: Trustee |

---

March 13, 2026

## Ex-99.G

**Exhibit G**![LOGO](g102790g0313021452073.jpg)

**<u>SkyBridge Opportunity Fund</u>**

March 13, 2026

Dear Shareholder:

This letter is to inform you that the most recent tender offer for SkyBridge Opportunity Fund (the "Company") with a Valuation Date of March 31, 2026 (the "Tender Offer") was oversubscribed.

Due to the oversubscription, the Company will repurchase from you a pro rata portion of your shares of the Company ("Shares") that were submitted for repurchase pursuant to your Notice of Intent to Tender, in accordance with the terms and conditions set out in the Company's Offer to Purchase dated January 27, 2026. As a result, the Company has received and accepted for purchase approximately 8.11% of your Shares tendered as of the repurchase deadline, which was February 24, 2026 (the "Repurchase Deadline"). The last available net asset value per Share prior to the Repurchase Deadline was reflected in your January 31, 2026 account statement.

You have been issued a note (the "Note") entitling you to receive a payment on a pro rata basis based on the aggregate net asset value as of March 31, 2026 of your Shares accepted for purchase. The Note is held for you in an account with the Fund's transfer agent and is available upon request. Any cash payment in settlement of the Note will be wire transferred no later than April 30, 2026, unless the valuation date has changed, or the Company has requested a withdrawal of its capital from the investment funds in which it invests (and has not yet received at least 90% of the proceeds of such withdrawal), and provided that your account retains the required minimum account balance, all in accordance with the terms of the Tender Offer. Note that, though cash payments on a Note will be wire transferred to a Shareholder's authorized placement agent within the time periods referenced above, a placement agent may require up to an additional two business days to process payment and credit a Shareholder's account accordingly. In accordance with the terms of the Offer to Purchase, a tendering shareholder may request a withdrawal at any time prior to the Valuation Date.

Shareholders who wish to have the Company purchase their Shares not purchased in this Tender Offer must re-tender those Shares in a subsequent tender offer. If authorized by the Company's board, the next tender offer period is expected to commence in July 2026.

Should you have any questions (or wish to request a copy of your Note), please feel free to contact BNY Mellon Investment Servicing, the Company's agent for this purpose, at (855) 631-5474. You may also direct questions to your financial consultant.

Sincerely,

SkyBridge Opportunity Fund

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

 **Calculation of Filing Fee Tables** <br>

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| | | | |
|:---|:---|:---|:---|
| | | **Transaction Valuation**  | **Amount of Filing Fee**  |
| Fees to be Paid |  |  |  |
| Fees Previously Paid | 1 | $65772008.11 | $9083.11 |
|  | Total Transaction Valuation: | $65772008.11  |  |
|  | Total Fees Due for Filing: |  | $9083.11  |
|  | Total Fees Previously Paid:  |  | $9083.11  |
|  | Total Fee Offsets:  |  | $0.00  |
|  | Net Fee Due:  |  | $0.00  |

---

 **Offering Note** <br>

<sup>1</sup> (a) Calculated as the estimated aggregate maximum purchase price for Shares. (b) Calculated at $138.10 per $1,000,000 of the Transaction Valuation.

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|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | Registrant or Filer Name | Form or Filing Type | File Number | Initial Filing Date | Filing Date | Fee Offset Claimed | Fee Paid with Fee Offset Source |
| Fee Offset Claims | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Fee Offset Sources | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |

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