Elon Musk-backed neurotechnology startup Neuralink Corp. has raised $27 million from 12 investors, and could collect as much as $100 million, according to a Securities and Exchange Commission filing.

But the Tesla Inc. TSLA, -4.27% chief executive said Friday on Twitter that the company is “not raising money” and that a Wall Street Journal reporter had “misinterpreted” the filing. When asked to explain the filing and the 12 investors detailed in it, six of which are unaccredited, Musk resorted to emoji.