# EDGAR Filing Document

**Accession Number:** 0001452936
**File Stem:** 0001452936-25-000127
**Filing Date:** 2025-12
**Character Count:** 7112
**Document Hash:** e67b06d934c1cda226e04e13a790b3e2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001452936-25-000127.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001452936-25-000127

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20251215

**ITEM INFORMATION**: Other Events

**FILED AS OF DATE**: 20251216

**DATE AS OF CHANGE**: 20251216

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pacific Oak Strategic Opportunity REIT, Inc.
- **CENTRAL INDEX KEY:** 0001452936
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 263842535
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-54382
- **FILM NUMBER:** 251575131

**BUSINESS ADDRESS:**
- **STREET 1:** 3200 PARK CENTER DR
- **STREET 2:** SUITE 800
- **CITY:** COSTA MESA
- **STATE:** CA
- **ZIP:** 92626
- **BUSINESS PHONE:** 866-722-6257

**MAIL ADDRESS:**
- **STREET 1:** 3200 PARK CENTER DR
- **STREET 2:** SUITE 800
- **CITY:** COSTA MESA
- **STATE:** CA
- **ZIP:** 92626

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** KBS Strategic Opportunity REIT, Inc.
- **DATE OF NAME CHANGE:** 20081230

?xml version='1.0' encoding='ASCII'? pacoaksor-20251215

    

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**__________________**

**FORM 8-K**

**__________________**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of**

**The Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): December 15, 2025

**PACIFIC OAK STRATEGIC OPPORTUNITY REIT, INC.**

(Exact name of registrant specified in its charter)

**______________________________________________________**

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| | | |
|:---|:---|:---|
| **Maryland** | **000-54382** | **26-3842535** |
| (State or other jurisdiction of<br>incorporation or organization) | (Commission File Number) | (IRS Employer<br>Identification No.) |

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**3200 Park Center Dr., Suite 800**

**Costa Mesa, California 92626**

(Address of principal executive offices)

Registrant's telephone number, including area code: **(866) 722-6257**

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered <br> <u>None</u> <u>N/A</u> <u>N/A</u>

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. □

    

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**ITEM 8.01 OTHER EVENTS**

As previously announced on November 6, 2025 by Pacific Oak Strategic Opportunity REIT, Inc.'s (the "Company," "we," or "our"), in light of difficult financial situation, the standstill agreement entered into in August 2025 with the trustee for holders of bonds issued by the Company's subsidiary, Pacific Oak SOR (BVI) Holdings, Ltd. (the "BVI"), and the ongoing negotiations with the Israeli bondholders, the board of directors of the Company formed a special committee (the "Special Committee") composed of all of the Company's independent directors to explore the availability of strategic alternatives involving the Company. As part of the process of exploring strategic alternatives, on November 3, 2025, the Special Committee engaged Robert A. Stanger & Co., Inc. ("Stanger") to act as the financial advisor to the Company to assist the Company and the Special Committee with this process. Under the terms of the engagement, Stanger is providing various financial advisory services, as requested by the Special Committee as customary for an engagement in connection with exploring strategic alternatives. This process is ongoing.

Although we have historically published an estimate of our per share net asset value ("NAV") in December of each year, our board of directors decided on December 15, 2025 not to do so while the Special Committee is reviewing or considering strategic alternatives. We have been navigating a difficult liquidity situation as a result of market pressure related to the real estate and capital market conditions. As previously disclosed, we are in default on the Series B and D bonds issued by the BVI in Israel as well as the majority of our other loans. We are facing significant uncertainty regarding the future of our business and the current and future potential value of our shares as a result of the ongoing negotiations with these lenders.

Because we are not publishing an estimated per share NAV, we understand that our stockholders' financial advisers and custodians may decline to report a value or ascribe little to no value (such as $0.01 per share) to the shares on account statements that are sent to stockholders. You should note that any account statement ascribing little or no value to the shares does not mean that the shares have little or no value and does not indicate the per share value that may result from a plan of liquidation, sale, merger, or other transaction, should one occur. However, depending on the outcome of our negotiations with bondholders and other lenders, the agreed path going forward and numerous other factors (many of which are outside of our control), it is possible that our stockholders may not realize any future value from our shares.

While challenges persist, we are committed to identifying what we believe will be the best path forward for the Company. We want to express our appreciation for your patience and understanding during this time.

***Forward-Looking Statements***

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
| | **PACIFIC OAK STRATEGIC OPPORTUNITY REIT, INC.** | **PACIFIC OAK STRATEGIC OPPORTUNITY REIT, INC.** |
| Dated: December 16, 2025 | BY: | &nbsp;&nbsp;&nbsp;&nbsp;<br>/S/ PETER MCMILLAN III |
| | | **Peter McMillan III** |
| | | *Chairman of the Board, President and Director* |
| | | (principal financial officer) |

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