The new company, called X.AI Corp., appears to be part of Musk's plan to make a rival effort to OpenAI, the company that launched ChatGPT in November, US media reported, citing state filings and researchers familiar with the billionaire's recruiting campaign.
The filing, which registers the firm as a domestic corporation in Las Vegas, lists Musk as its sole director and Jared Birchall as its secretary. Birchall is known for serving as Musk's right-hand deputy and fixer, having been at the helm of the tech giant's family office Excession.
Musk co-founded OpenAI eight years ago but quit after losing a struggle for power.
Last month, Musk joined a group of tech executives and experts in calling for a freeze on AI development until safety standards are established.
Musk did not respond to a request for comment on X.AI.