US Merger & Acquisition SEC Filings — July 10, 2026

10-07-2026

Constellation Acquisition Corp I (CSTWF) filed an 8-K on July 10, 2026, disclosing that Water Tower Research will host a virtual conversation on July 16, 2026, with HiTech Minerals CEO Ian Rodger to discuss the proposed business combination among CSTA, HiTech, and US Elemental Inc. (PubCo), and the anticipated Nasdaq listing of PubCo. The filing includes forward-looking statements about the McDermitt Lithium Project and cautions that no definitive financial metrics (e.g., NPV, IRR, production targets) are provided in this disclosure.

• · The virtual conversation is scheduled for July 16, 2026, at 14:00 pm ET.
• · The filing is furnished under Item 7.01 (Regulation FD Disclosure) and is not deemed filed for Exchange Act purposes.
• · The business combination involves three entities: CSTA (SPAC), HiTech Minerals, and US Elemental Inc. (PubCo).
• · PubCo intends to list on Nasdaq after the combination.
• · The filing contains extensive forward-looking statements and risk factors, but no specific financial figures or redemption data are disclosed.

10-07-2026

RF Acquisition Corp III (RFAM) has signed a Business Combination Agreement with HCC Healthcare Pte. Ltd., a Singapore-based integrated medical and long-term care services provider operating in Taiwan. The transaction values HCC Healthcare at approximately $500 million pre-money and is expected to close in Q4 2026, subject to shareholder approval, SEC effectiveness of the Form F-4, and other conditions. Post-closing, HCC Healthcare will list on Nasdaq, aiming to use the proceeds to accelerate consolidation and expansion of its care network; however, the deal carries standard risks including failure to obtain approvals, shareholder redemptions, and execution risks related to integrating affiliated providers and deploying AI technology.

• · The BCA reflects a pre-transaction equity value of HCC Healthcare of approximately US$500 million.
• · Transaction expected to close in Q4 2026, subject to shareholder approval, SEC effectiveness of Form F-4, and customary closing conditions.
• · Pro forma combined network encompasses more than 120 long-term care facilities and over 9,000 beds, including one institution with more than 1,300 beds.
• · Group provides case management for more than 7,000 individuals, with operations concentrated in Northern Taiwan (approximately one-third of Taiwan's population).
• · Strategic growth roadmap includes four priorities: AI platform, Japan market entry, wellness partnerships, and precision/regenerative medicine.
• · Certain operational information is presented on a combined or pro forma basis and includes affiliated and allied providers not wholly owned or consolidated.
• · No amounts or percentages are provided for historical financial performance or period-over-period comparisons.

10-07-2026

Eureka Acquisition Corp (EURKU) issued a $8,253.03 promissory note to Marine Thinking Inc. on July 7, 2026, to fund working capital in connection with a potential business combination. The note is non-interest bearing, convertible into units at $10.00 per unit upon a business combination, and is repayable only from funds outside the trust account if no deal closes. This small loan signals ongoing efforts to consummate a merger, but the amount is minimal relative to typical SPAC trust sizes.

• · The note is non-interest bearing, with default interest at the prevailing short-term U.S. Treasury Bill rate.
• · Conversion right allows Marine Thinking Inc. to convert the note into units at $10.00 per unit, with no fractional units issued.
• · The note is repayable only from funds outside the trust account if no business combination occurs.
• · The note matures upon the earlier of a business combination or the expiry of the company's term.
• · The filing references the company's prospectus (File No. 333-277780).

10-07-2026

Nu-Med Plus, Inc. (NUMD) announced the acquisition of Avid Gold Ltd and its subsidiary Maritimes Gold Corp., and a separate agreement to acquire six gold properties in Atlantic Canada from MegumaGold Corp. The company is diversifying from its medical device business into gold exploration and development. The acquisition of the properties is subject to conditions including MegumaGold shareholder approval, and the company faces risks related to financing, dilution, and the uncertainty of mineral recovery.

• · The acquisition of Avid Gold is completed; the acquisition of the six gold properties from MegumaGold is subject to conditions including MegumaGold shareholder approval.
• · The properties span more than 30,900 acres in Nova Scotia, New Brunswick, and Newfoundland and Labrador, with four located in the Meguma Terrane.
• · Fred Tejada brings over 40 years of international mining experience and will lead gold exploration.
• · The company's shares are quoted on the OTCQB Venture Market.
• · Risks include the need for additional financing, potential dilution from convertible preferred stock, and no assurance that minerals will be recovered economically.

10-07-2026

Skillsoft Corp. completed the sale of its Global Knowledge Training LLC business (instructor-led training) to an affiliate of Enduring Ventures for total consideration of up to approximately $15.4 million. The deal includes an initial consideration of about $5.4 million paid via promissory note, $10.0 million in deferred consideration (minus ~$2.0 million for employee liabilities) payable quarterly starting nine months after closing, plus contingent consideration. Pro forma financials show the continuing operations generated a net loss of $18.5 million (or $2.10 per share) for the three months ended April 30, 2026, and an $84.4 million net loss (or $9.82 per share) for fiscal year ended January 31, 2026.

• · The deferred consideration of $10.0M is reduced by approximately $2.0M related to long-term employee liabilities.
• · The promissory note for the initial consideration is secured by the Company’s cash and accounts receivable.
• · The Buyer’s obligation to pay deferred consideration is guaranteed by the Company and secured by the Transferred Companies’ intellectual property rights.
• · GK business was previously classified as discontinued operations; pro forma adjustments also remove historical operating results for FY2024, FY2025, and FY2026.
• · Transaction accounting adjustments in the pro forma statement of operations for FY2026 include $1.23M of interest income on the promissory note.
• · Pro forma long-term debt remains high at $568.2M as of April 30, 2026.

10-07-2026

XMax Inc. (XWIN) disclosed that its wholly owned subsidiary, Xmax Beta Holdings Ltd., entered into a Subscription Agreement on July 6, 2026, to make an additional subscription of $8,770,000 in Preamble X Capital I, increasing its interest to over 99.9%. The subscription was completed on July 7, 2026, and the management fee for the Company is 0%. This transaction effectively consolidates the Company's control over the investment vehicle.

• · The subsidiary Xmax Beta Holdings Ltd. is incorporated in the Cayman Islands.
• · Preamble X Capital I is a series of Preamble X Capital LLC, a Delaware LLC.
• · Allocations Fund Administration, LLC serves as the administrative manager of Preamble X Capital I.
• · The filing was made under Items 1.01, 2.01, and 9.01 of Form 8-K.

10-07-2026

Quetta Acquisition Corp deposited $60,000 into its trust account on July 10, 2026, to extend the deadline for completing its initial business combination by one month, from July 10, 2026, to August 10, 2026. This extension indicates the company has not yet consummated a merger and is buying additional time, which may signal challenges in closing a deal.

• · The extension is from July 10, 2026 to August 10, 2026 (one month).
• · The payment was made for the benefit of public stockholders.
• · The company is a SPAC (special purpose acquisition company) with units, common stock, and rights listed on Nasdaq under symbols QETAU, QETA, and QETAR.

10-07-2026

Lincoln Educational Services Corp's subsidiary, Lincoln Technical Institute, Inc., entered into a $15,040,000 loan agreement with Provident Bank on July 7, 2026, to finance the acquisition of a mortgaged property and related closing costs. The loan is secured by the property and guaranteed by the parent company and three acquisition-related LLCs. The filing confirms the loan is permitted under the company's existing Fifth Third credit agreement and does not indicate any adverse financial trends or defaults.

• · The loan is secured by a Mortgage, Assignment of Leases and Rents, and UCC fixture filings on the property.
• · Guarantors include the parent company and three acquisition LLCs: New England Acquisition, LLC, NN Acquisition, LLC, and Nashville Acquisition, L.L.C.
• · The loan is intended to be permitted Indebtedness under the existing Fifth Third Credit Agreement; no conflict or default arises from the existing credit facility.
• · The Borrower paid a $75,200 loan fee at closing.

10-07-2026

Viking Acquisition Corp. II, a blank-check company, completed its initial public offering (IPO) on July 6, 2026, issuing 23,000,000 units at $10.00 per unit for gross proceeds of $230,000,000. Simultaneously, it sold 610,000 private placement units to the sponsor and underwriter for additional gross proceeds of $6,100,000. The net proceeds of $230,000,000 are held in a trust account pending an initial business combination; the company has not yet identified a target and has no operating revenues.

• · The company was incorporated on February 24, 2026, and has not yet commenced operations.
• · The underwriters' over-allotment option of 3,000,000 units was fully exercised.
• · No underwriting discounts or commissions were paid on the private placement units.
• · The trust account funds will be released only upon completion of an initial business combination, certain charter amendments, or failure to complete a business combination within the completion window.
• · The company has an accumulated deficit of $8,325,096 and total shareholders' deficit of $8,324,268 as of July 6, 2026.
• · The company has 200,000,000 Class A ordinary shares authorized, with 610,000 issued and outstanding (excluding 23,000,000 shares subject to possible redemption).
• · The company has 20,000,000 Class B ordinary shares authorized, with 7,666,667 issued and outstanding.

10-07-2026

Plum Acquisition Corp. IV amended its business combination agreement with Controlled Thermal Resources Holdings Inc., reducing the merger valuation from $4.5B to $3.15B and cutting the earnout share pool from 100M to 70M shares. The amendment also extends the outside closing date to April 30, 2027, and increases the maximum non-redemption incentive shares from 2M to 3M. While the revised terms may improve deal feasibility, the significant valuation reduction and extended timeline signal potential challenges in completing the transaction.

• · Antitrust filing deadline extended from July 31, 2026 to September 30, 2026.
• · Outside closing date extended from December 31, 2026 to April 30, 2027.
• · Each of the eight earnout tranches reduced proportionally from 12,500,000 to 8,750,000 shares.
• · Plum IV is an emerging growth company and has elected not to use the extended transition period for complying with new or revised financial accounting standards.
• · The business combination involves a merger of Merger Sub with and into Controlled Thermal Resources, with the Company surviving.

10-07-2026

BurTech Acquisition Corp II announced that holders of its units may elect to separately trade the underlying Class A ordinary shares and warrants commencing July 14, 2026. The units were sold in the company's initial public offering completed on May 21, 2026. This is a routine administrative step for a SPAC after its IPO, with no financial results or business combination announced.

• · The units were initially offered in an underwritten IPO that closed on May 21, 2026.
• · D Boral Capital LLC acted as lead book-running manager for the IPO.
• · No fractional warrants will be issued upon separation; only whole warrants will trade.
• · The company is a blank check company focused on acquiring a business in retail, lifestyle, hospitality, technology, or real estate markets.

10-07-2026

Safe & Green Holdings Corp. (SGBX) is acquiring 100% of Psylinks Neurotech Corp., a neurotechnology and applied intelligence company, through its subsidiary Olenox Industries Inc. (OLOX) for a purchase price of $500,000 in restricted shares of OLOX common stock. The transaction has been unanimously approved by both companies' boards, expanding SGBX's operations beyond its current energy business into neurotechnology, AI, and cognitive performance platforms.

• · The transaction is expected to close on July 10, 2026 or a date mutually agreed by the parties.
• · Psylinks Neurotech Corp. is an Alberta corporation.
• · Olenox Industries Inc. is a Delaware corporation and is a subsidiary of SGBX.
• · Psylinks operates across research, human performance, simulation, defense, industrial, and clinical-adjacent settings.
• · The purchase price is $500,000 payable in restricted shares of OLOX common stock.

10-07-2026

SUIC Worldwide Holdings Ltd. filed an 8-K on July 10, 2026, reporting entry into a material agreement (Items 1.01, 2.01, 5.01, 5.02, 9.01) and provided audited financial statements as Exhibit 99.1. The filing indicates a completed acquisition or merger, as the company disclosed financial statements of a target entity. No specific financial figures or performance comparisons are available in the provided excerpt.

• · Filing type is 8-K with items 1.01 (Material Agreement), 2.01 (Completion of Acquisition), 5.01 (Changes in Control), 5.02 (Departure/Directors), and 9.01 (Financial Statements).
• · Exhibit 99.1 contains audited financial statements of the acquired entity.

10-07-2026

Meridian3 Industrials Acquisition Corp completed its IPO of 20,125,000 units at $10.00 per unit on July 6, 2026, generating gross proceeds of $201,250,000. Simultaneously, it completed a private placement of 5,500,000 warrants to the sponsor and underwriters, raising an additional $5,500,000. The total proceeds of $201,250,000 have been placed in a trust account, positioning the SPAC for a future business combination.

• · Each unit consists of one Class A ordinary share and one-half of one redeemable warrant.
• · Each whole warrant entitles the holder to purchase one Class A ordinary share at $11.50 per share.
• · The trust account includes up to $8,575,000 of the underwriters' deferred commission.
• · The company is an emerging growth company and has not elected to use the extended transition period for complying with new financial accounting standards.

10-07-2026

Brandywine Realty Trust completed the disposition of a 206,000 square foot office building and parking garage in Austin, Texas on July 9, 2026 for $151.0 million, generating net proceeds of approximately $146.1 million. The pro forma financial statements show a reduction in total assets from $3.588 billion to $3.618 billion and a pro forma net loss attributable to common shareholders of $50.6 million for Q1 2026 (versus historical loss of $48.9 million) and $148.5 million for FY2025 (versus historical loss of $179.5 million). While the disposition improves the balance sheet with $146.1 million in cash proceeds and a pro forma gain of $38.0 million in FY2025, the removal of the property's revenue and expenses increases the net loss in Q1 2026 by $1.7 million, reflecting the loss of operating income from the asset.

• · Pro forma adjustments eliminate $4.7M in revenue and $3.0M in operating expenses for Q1 2026, and $19.3M in revenue and $12.3M in operating expenses for FY2025.
• · The property contributed $2.6M in contractual base rent, $1.3M in reimbursable tenant costs, $0.7M in parking rent, and $0.1M in straight-line rent adjustments in Q1 2026.
• · For FY2025, the property contributed $10.0M in contractual base rent, $5.9M in reimbursable tenant costs, $2.7M in parking rent, and $0.6M in straight-line rent adjustments.
• · Pro forma basic loss per share for Q1 2026 is $(0.29) vs historical $(0.28); for FY2025 it is $(0.86) vs historical $(1.03).
• · The disposition reduces secured debt, credit facility, term loan, and senior notes balances remain unchanged.
• · Total liabilities decrease by $8.1M on a pro forma basis, primarily from elimination of lease liability and deferred income.