US Merger & Acquisition SEC Filings — May 22, 2026

22-05-2026

Cayson Acquisition Corp filed an 8-K on May 22, 2026, reporting that on May 21, 2026, its Insiders deposited the third monthly Contribution of $125,000 into the Trust Account to extend the deadline for consummating a business combination to March 23, 2027. The extension allows the Board to postpone the deadline monthly, up to 12 months, with each month requiring a $125,000 deposit from Insiders.

• · The Extension was approved at an extraordinary general meeting held on March 18, 2026.
• · The Existing Memorandum and Articles were adopted by special resolution on September 19, 2024, effective September 23, 2024.
• · The Extended Date is March 23, 2027, unless a business combination closes earlier or the Board determines an earlier date.
• · The Company is an emerging growth company and has not elected to use the extended transition period for complying with new or revised financial accounting standards.

22-05-2026

Columbus Acquisition Corp. issued a $25,000 convertible promissory note to WISeSat.Space Corp. on May 21, 2026, in connection with a business combination agreement. The note is convertible into units at $10.00 per unit or shares at $5.00 per share, and bears no interest. The filing also includes a trust waiver limiting recourse to the trust account.

• · The note is issued under Section 8.19(a) of the BCA for 50% of an Extension Payment.
• · Conversion price is $10.00 per Conversion Unit (equivalent to CAC Private Units) or $5.00 per Conversion Share in certain termination scenarios.
• · No interest accrues on the note.
• · The note includes a trust waiver, preventing claims against the trust account established for public shareholders.

22-05-2026

Iron Dome Acquisition I Corp. completed its initial public offering (IPO) of 15,000,000 units at $10.00 per unit on May 18, 2026, raising $150,000,000 in gross proceeds, along with a private placement of 2,750,000 warrants to the sponsor for $2,750,000. The underwriter partially exercised the over-allotment option for 700,000 units on May 19, 2026, generating an additional $7,000,000 in gross proceeds, bringing total trust account holdings to $157,785,000 as of May 20, 2026. However, the company has not yet commenced operations and reported an accumulated deficit of $8,465,057 as of May 18, 2026, with total shareholders' deficit of $8,464,455.

• · The company has not yet commenced any operations as of May 18, 2026.
• · Transaction costs totaled $12,633,304, including $250,000 cash underwriting fee, $9,000,000 deferred underwriter fee, $2,000,000 fair value of IPO Advisors' shares, and $1,383,304 other offering costs.
• · The company must complete a business combination within 18 months after the IPO closing, or redeem 100% of the outstanding Class A ordinary shares.
• · The business combination must have a fair market value of at least 80% of the net assets held in the trust account.
• · The company intends to focus its search on high potential businesses based in the United States.
• · The company is an emerging growth company and has elected not to use the extended transition period for complying with new financial accounting standards.

22-05-2026

Berto Acquisition Corp. II completed its IPO of 31,510,000 units at $10.00 per unit, generating gross proceeds of $315.1M, and a private placement of 3,500,000 warrants to the sponsor for $3.5M. Net proceeds of $315.1M (including $12.3M underwriters' deferred discount) were placed in a trust account. The company is a SPAC seeking a business combination.

• · Each Unit consists of one ordinary share ($0.0001 par value) and one-third of one redeemable warrant.
• · Each whole Warrant entitles holder to purchase one ordinary share at $11.50 per share, beginning 30 days after initial business combination.
• · The trust account includes $12,288,900 of underwriters' deferred discount.
• · The company is an emerging growth company and has elected not to use extended transition period for complying with new accounting standards.

22-05-2026

Patriot Acquisition Corp. completed its initial public offering (IPO) of 16,000,000 units at $10.00 per unit on May 18, 2026, generating gross proceeds of $160,000,000. Simultaneously, it closed a private placement of 5,200,000 warrants to the Sponsor and underwriter KBW for $5,200,000. Subsequently, on May 21, 2026, the underwriter partially exercised its over-allotment option for 1,500,000 additional units, raising an additional $15,000,000, along with a related private placement of 75,000 warrants for $75,000, bringing total trust account proceeds to $175,875,000. The company is a blank check company focused on a business combination in the financial and business services sector, and as of the IPO date, it had an accumulated deficit of $5,425,635 and no operating revenues.

• · The company is a blank check company (SPAC) focused on the financial and business services (FIG) sector, including commercial banks, specialty finance, and fintech.
• · As of May 18, 2026, the company had not commenced any operations and had an accumulated deficit of $5,425,635.
• · Total transaction costs for the IPO were $9,520,840, including a $6,400,000 deferred underwriting fee.
• · The Sponsor surrendered 1,150,000 Class B ordinary shares for no consideration on May 14, 2026.
• · The company's auditor is WithumSmith+Brown, PC, which has served as auditor since 2025.
• · The company is an emerging growth company and has elected not to use the extended transition period for complying with new financial accounting standards.

22-05-2026

Ashford Hospitality Trust completed the sale of the 168-room Lakeway Resort and Spa in Austin, Texas for approximately $37.2 million in cash, net of selling expenses. The company also paid approximately $36.3 million to the mortgage lender. The pro forma financial statements show a reduction in total assets from $2.605 billion to $2.582 billion and a reduction in total liabilities from $3.044 billion to $3.006 billion as of March 31, 2026. The pro forma net loss attributable to common stockholders improved from $215.0 million to $198.1 million for the year ended December 31, 2025, and from $71.1 million to $70.2 million for the three months ended March 31, 2026.

• · The mortgage loan is secured by 16 hotels including Lakeway.
• · Pro forma adjustments include a non-recurring gain on disposition of $15.34 million for the year ended Dec 31, 2025.
• · Pro forma adjustments for the three months ended Mar 31, 2026 include a tax effect of $13 thousand.
• · Redeemable noncontrolling interests in operating partnership ownership percentage is 1.43% for both periods.
• · Weighted average common shares outstanding (basic and diluted) were 5.974 million for the year ended Dec 31, 2025 and 6.442 million for the three months ended Mar 31, 2026.

22-05-2026

ACP Holdings Acquisition Corp. announced that holders of its units may elect to separately trade Class A ordinary shares and warrants commencing on or about May 28, 2026. Additionally, the sponsor forfeited 512,800 Class B ordinary shares following the expiration of the over-allotment option. The company is a blank check company targeting businesses with an enterprise value of approximately $750 million or more.

• · The company is a blank check company incorporated in the Cayman Islands.
• · The company intends to focus on targets with an aggregate enterprise value of approximately $750 million or more.
• · No fractional warrants will be issued upon separation; only whole warrants will trade.
• · The registration statement for the securities was declared effective on April 6, 2026.

22-05-2026

Apogee Acquisition Corp announced that holders of its IPO units may elect to separately trade the underlying Class A ordinary shares, warrants, and rights commencing May 28, 2026. The separated securities will trade on Nasdaq under symbols AACP, AACPW, and AACPR, while undivided units will continue under AACPU. The company remains a blank-check company focused on acquiring technology-driven businesses, with no business combination completed yet.

• · Separate trading commences on May 28, 2026.
• · Each Unit consists of one Class A ordinary share, one redeemable warrant (exercise price $11.50), and one right to acquire one-fifth of one Class A ordinary share upon completion of a business combination.
• · The company's IPO registration statement became effective on April 6, 2026.
• · ARC Group Securities LLC acted as sole book-running manager for the IPO.
• · The company intends to focus on technology-driven businesses across software, hardware, compute infrastructure, engineered materials, intelligent systems, automation, energy, and other mission-critical platforms.

22-05-2026

Range Capital Acquisition Corp. filed an 8-K supplementing its definitive proxy statement to modify the terms of a proposed extension of its business combination deadline. The company now seeks shareholder approval to extend the deadline from 18 months post-IPO (June 23, 2026) to up to 27 months (March 23, 2027), with the sponsor depositing $0.03 per outstanding public share (up to $60,000) monthly for each one-month extension. The trust account held approximately $122.17 million as of May 21, 2026, implying a per-share redemption price of about $10.62, which matched the May 21 closing price. However, the company warns of potential insufficient liquidity for shareholders to sell shares in the open market at that price.

• · The Extraordinary General Meeting is scheduled for June 18, 2026.
• · The sponsor will receive a non-interest bearing, unsecured promissory note for each monthly deposit, payable upon consummation of a business combination.
• · The company will file a Form 8-K within four business days following each monthly contribution to the trust account.
• · The current deadline under the articles is June 23, 2026 (18 months from IPO closing on December 23, 2024).
• · The proposed amended deadline is March 23, 2027 (27 months from IPO).
• · The per-share redemption price of $10.62 is before deduction of taxes payable, if any.

22-05-2026

Generation Income Properties, Inc. completed the disposition of a Starbucks-occupied single-tenant net-leased retail property in Tampa, Florida on May 22, 2026, for a purchase price of $2,964,000, yielding net proceeds of $1,959,170. The pro forma adjustments show a reduction in total assets by approximately $2.0 million and a decrease in net loss attributable to the company by $6,501 for Q1 2026 and $15,801 for FY 2025. However, the company continues to report significant net losses, with a pro forma net loss of $2,137,636 for Q1 2026 and $10,356,705 for FY 2025, indicating ongoing financial challenges.

• · The property was sold by the Company's indirect wholly owned subsidiary GIPFL 10002 N Dale Mabry, LLC.
• · The buyer was 10002 N Dale Mabry, LLC, a Florida limited liability company managed by Andrew R. Livingstone.
• · Pro forma adjustments include removal of rental income of $42,010 for Q1 2026 and $173,355 for FY 2025.
• · Pro forma adjustments include removal of interest expense of $10,968 for Q1 2026 and $57,421 for FY 2025.
• · Pro forma adjustments include removal of depreciation and amortization of $18,379 for Q1 2026 and $73,517 for FY 2025.
• · The pro forma balance sheet shows a reduction in mortgage loans of $772,708.
• · The pro forma balance sheet shows a reduction in redeemable non-controlling interests of $1,959,170.
• · The pro forma balance sheet shows an increase in accumulated deficit reduction of $1,884,634 (i.e., deficit decreases).
• · The pro forma balance sheet shows a reduction in additional paid-in capital of $1,109,570.

22-05-2026

Peace Acquisition Corp priced its initial public offering of 6,000,000 units at $10.00 per unit, raising $60,000,000. The units will trade on Nasdaq under the ticker "PECEU" starting May 22, 2026. The company is a blank check company focused on businesses throughout Asia, excluding Mainland China, Hong Kong, and Macau.

• · The company is a Cayman exempt company formed as a blank check company for mergers or acquisitions.
• · The company will not undertake a business combination with any entity based in or with principal operations in Mainland China, Hong Kong, or Macau.
• · The registration statement was declared effective on May 14, 2026.
• · Each unit consists of one ordinary share, one right to receive one-fifth of one ordinary share upon completion of a business combination, and one warrant to purchase one ordinary share at $11.50 per share.

22-05-2026

AH Realty Trust (NYSE: AHRT) completed the sale of nine multifamily properties to Harbor Group International for $485 million, with two remaining properties under contract for $77 million. Approximately $465 million of proceeds will be used to pay down debt, accelerating deleveraging toward a 5.5x-6.5x net debt to adjusted EBITDA target. The company is also marketing The Everly and Solis Gainesville for sale while retaining Smith's Landing.

• · Two multifamily properties remain under contract: Greenside ($50M, closing by end of 2026) and Premier ($27M, closing by mid-2027).
• · Company is actively marketing The Everly and Solis Gainesville for sale, and intends to retain Smith's Landing.
• · Long-term leverage target is 5.5x – 6.5x net debt to total adjusted EBITDA.