US Merger & Acquisition SEC Filings — May 19, 2026

19-05-2026

Plum Acquisition Corp. IV announced an amendment to its Business Combination Agreement with Controlled Thermal Resources Holdings Inc., extending key deadlines for financial statement delivery, antitrust filings, and material consents. The amendment pushes the financial statement deadline to June 15, 2026, and the antitrust filing deadline to July 31, 2026, indicating potential delays in closing the merger. While the extension provides more time to satisfy conditions, it introduces uncertainty about the transaction timeline and may signal unforeseen complexities.

• · The BCA Amendment extends the financial statement delivery deadline from May 15, 2026 to June 15, 2026.
• · The pro forma financial information deadline is extended to June 30, 2026.
• · Antitrust law filings deadline extended from April 17, 2026 to July 31, 2026.
• · Material consents delivery deadline extended from May 7, 2026 to dates listed on Schedule 8.01(m).
• · The merger involves Plum IV's acquisition of Controlled Thermal Resources Holdings Inc. via a merger subsidiary.
• · Plum IV will domesticate from Cayman Islands to Delaware prior to closing.
• · The combined company's securities are expected to trade on Nasdaq.
• · The filing includes forward-looking statements about the Hell's Kitchen Project and combined company's financial performance.

19-05-2026

Shreya Acquisition Group announced that holders of its units may elect to separately trade the underlying Class A ordinary shares, warrants, and rights starting on or about May 22, 2026. Each unit consists of one Class A ordinary share, one warrant exercisable at $11.50 per share, and one right entitling the holder to receive one-fourth of a Class A ordinary share upon an initial business combination. The separate trading will allow the components to trade individually on the NYSE under distinct ticker symbols.

• · The separate trading election is available on or about May 22, 2026.
• · Each warrant entitles the holder to purchase one Class A ordinary share at $11.50 per share, subject to adjustment.
• · Each right entitles the holder to receive one-fourth of one Class A ordinary share upon consummation of an initial business combination.
• · Units not separated will continue to trade under the symbol 'SAGUU' on the NYSE.
• · Separated Class A ordinary shares, warrants, and rights will trade under symbols 'SAGU', 'SAGU WS', and 'SAGU RT', respectively.
• · Holders must have their brokers contact Continental Stock Transfer & Trust Company to separate units.

19-05-2026

BEST SPAC I Acquisition Corp. (BSAAU) filed an 8-K on May 19, 2026, announcing the adoption of its Second Amended and Restated Memorandum and Articles of Association, effective the same day. The amended charter authorizes up to 111,000,000 shares across three classes: 100,000,000 Class A ordinary shares, 10,000,000 Class B ordinary shares, and 1,000,000 preferred shares, with no par value. The filing also outlines redemption rights for public shareholders in connection with a business combination and restrictions on amending certain provisions without providing redemption opportunities.

• · The company is incorporated in the British Virgin Islands under the BVI Business Companies Act, 2004.
• · The registered office is at Ritter House, Wickhams Cay II, PO Box 3170, Road Town, Tortola VG 1110, British Virgin Islands.
• · The registered agent is Ogier Global (BVI) Limited.
• · Class B ordinary shares have conversion rights into Class A ordinary shares and special voting rights to elect or remove directors prior to a business combination.
• · Public shareholders have redemption rights upon a termination date redemption event, tender/redemption offer, or amendment redemption event.
• · Amendments to certain provisions (e.g., Regulation 24) prior to a business combination require providing public shareholders with redemption opportunities.
• · The company is authorized to issue fractional shares at the discretion of the Board of Directors.
• · The Designated Stock Exchange includes OTC Bulletin Board, NASDAQ, NYSE American, or NYSE, but rules are inapplicable until shares are listed.

19-05-2026

D. Boral ARC Acquisition I Corp. (BCAR) filed an 8-K on May 19, 2026, disclosing that its merger target Exascale Labs Inc. announced a partnership with Compal Electronics for a joint exhibition at COMPUTEX Taipei 2026. The filing also provides updates on the proposed business combination, including the filing of an S-4 registration statement. No financial metrics are provided.

• · Exascale and Compal will exhibit at COMPUTEX Taipei 2026, held June 2–5, 2026.
• · The merger agreement was entered into on January 11, 2026.
• · A registration statement on Form S-4 has been filed with the SEC for the proposed business combination.

19-05-2026

Eton Pharmaceuticals entered into a supply and distribution agreement for exclusive U.S. commercialization rights to IMPAVIDO® (miltefosine), an FDA-approved orphan drug for leishmaniasis, from an affiliate of Knight Therapeutics. The rights take effect September 26, 2026, adding a 2026 product launch to Eton's rare disease portfolio. No financial terms were disclosed, and the agreement does not include any prior-period comparisons or financial metrics.

• · IMPAVIDO® is the first and only FDA-approved oral therapy for visceral, cutaneous, and mucosal leishmaniasis caused by specific Leishmania species.
• · Leishmaniasis is a rare parasitic disease transmitted by sand flies; visceral leishmaniasis can be life-threatening if untreated.
• · IMPAVIDO® has been commercially available in the United States since 2016.
• · Eton currently has ten commercial rare disease products and four late-stage development candidates.
• · The agreement does not include any upfront or milestone payments disclosed, nor any revenue or profit-sharing terms.

19-05-2026

Bayview Acquisition Corp (SPAC) and related parties have entered into Amendment No. 4 to their merger agreement, extending the outside closing date for the acquisition merger from a prior date to December 19, 2026. The amendment restates Section 13.1(b) of the original merger agreement effective June 7, 2024, giving each party the right to terminate if the closing has not occurred by the new deadline. The amendment extends the timeline by approximately 11 months from the prior amendment date of January 21, 2026, indicating ongoing delays in completing the business combination.

• · Original merger agreement dated June 7, 2024; previously amended June 26, 2024 (Am. 1), May 14, 2025 (Am. 2), and January 21, 2026 (Am. 3).
• · Deadline extended to December 19, 2026 — over 2.5 years from the original agreement date.
• · Termination right available to SPAC or Company only if the other party's breach caused the delay; otherwise, breaching party cannot terminate under 13.1(b).

19-05-2026

EagleRock Land, LLC priced its initial public offering of 17,300,000 Class A shares at $18.50 per share, with net proceeds expected to be approximately $286.6 million ($331.3 million if underwriters exercise their full option). The shares began trading on the NYSE and NYSE Texas under ticker 'EROK' on May 14, 2026, and the offering closed on May 15, 2026. The company owns or controls approximately 236,000 acres in the Permian Basin, with an additional interest in up to 70,000 acres via a water infrastructure dedication.

• · The registration statement was declared effective by the SEC on May 13, 2026.
• · Underwriters have a 30-day option to purchase up to an additional 2,595,000 Class A shares.
• · Lead book-running managers: Goldman Sachs & Co. LLC, Barclays, and J.P. Morgan.
• · Co-managers: Pickering Energy Partners, Stephens Inc., and Texas Capital Securities.
• · EagleRock's acreage is located in the Delaware and Midland sub-basins of the Permian Basin.
• · The company's acreage supports oil and natural gas development as well as power and other emerging industries.

19-05-2026

Mister Car Wash, Inc. (Nasdaq: MCW) announced the completion of its take-private acquisition by investment funds managed by Leonard Green & Partners (LGP) in an all-cash transaction implying a total enterprise value of $3.1 billion. LGP acquired all outstanding shares not already owned by its affiliates for $7.00 per share in cash, and management rolled over some of their ownership. As a result, MCW's common stock has ceased trading and will be delisted from Nasdaq.

• · Members of management rolled over some of their ownership in the transaction.
• · LGP has been a partner since 2014.
• · Mister Car Wash operates approximately 550 locations and has the largest car wash subscription program in North America.
• · LGP has over $85 billion of assets under management.
• · Advisors: BofA Securities and Centerview Partners acted as financial advisors to the Special Committee; Morris Nichols acted as legal counsel to the Special Committee; Latham & Watkins acted as legal counsel to Mister Car Wash; Jefferies acted as financial advisor to LGP; Simpson Thacher acted as legal counsel to LGP.

19-05-2026

The filing is an 8-K by PHP Ventures Acquisition Corp. (a SPAC) reporting a material definitive agreement for a business combination with an undisclosed target. The deal structure, valuation, and strategic rationale are not disclosed, making it impossible to assess financial impact or shareholder value. The filing is purely informational with no quantitative data, resulting in a neutral sentiment and a watchlist classification pending further details.

• · The filing is an 8-K under Item 1.01, indicating a material definitive agreement was entered into.
• · No target company, deal value, or financial terms are disclosed.
• · No scheduled events (e.g., shareholder vote, closing date) are mentioned.

19-05-2026

On May 18, 2026, Zhe Zhang resigned from the Board of Directors and the audit committee of Valuence Merger Corp. I, effective immediately. The resignation was not due to any dispute or disagreement with the company regarding its operations, policies, or practices.

• · The resignation was effective immediately on May 18, 2026.
• · Mr. Zhang served on both the Board and the audit committee.
• · The company is an emerging growth company as defined under SEC rules.
• · The filing was signed by CFO and Director Sungwoo (Andrew) Hyung on May 19, 2026.