US Merger & Acquisition SEC Filings — July 31, 2026

31-07-2026

Electro-Sensors Inc. (ELSE) filed an 8-K on July 31, 2026, disclosing the completion of a merger or acquisition (Items 2.01, 3.01, 3.03, 5.01, 5.02, 5.03, 9.01). The filing includes amended and restated articles of incorporation, reducing authorized shares to 100 and changing the registered agent to Registered Agent Solutions, Inc. No financial terms or performance data were disclosed.

• · The filing covers Items 2.01 (Completion of Acquisition), 3.01 (Notice of Delisting), 3.03 (Material Modification to Rights of Security Holders), 5.01 (Change in Control), 5.02 (Departure of Directors), and 5.03 (Amendment to Articles of Incorporation).
• · The amended articles reduce authorized shares to 100, indicating a reverse stock split or share consolidation post-merger.
• · No financial details, revenue, or profit figures were provided in the filing.

31-07-2026

Blue Acquisition Corp. (SPAC) and Blockfusion Digital Infrastructure, Inc. (Pubco) have entered into a Fourth Amendment to their Business Combination Agreement, extending the Outside Date for closing the merger from an unspecified prior date to September 21, 2026. This marks the fourth amendment to the original November 2025 agreement, indicating ongoing delays in completing the business combination.

• · The original Business Combination Agreement was dated November 19, 2025.
• · Prior amendments were made on March 19, 2026 (First), May 6, 2026 (Second), and June 30, 2026 (Third).
• · The new Outside Date is September 21, 2026.
• · The termination right under Section 8.1(b) is not available to a party whose breach caused the failure to close by the Outside Date.

31-07-2026

Deluxe Corp. closed its transformative acquisition of Celero Commerce, a fintech company focused on payment solutions for SMBs, on July 31, 2026. The deal is expected to process over $70 billion in annual gross transaction volume, add more than 55,000 merchant relationships and 130 bank partners, and be accretive to adjusted EPS in the first full year with over $15 million in cost synergies. However, the company faces integration risks and ongoing declines in its legacy check and forms business, which could offset gains.

• · Deluxe will provide updated full-year 2026 guidance reflecting the Celero acquisition when it reports Q2 2026 results on August 5, 2026.
• · Deluxe intends to hold an investor day conference in December 2026 to expand on the integrated business.
• · The acquisition moves Deluxe toward top 10 non-bank merchant acquirer status based on Nilson reporting.
• · The transaction was originally announced on June 18, 2026.
• · Deluxe processes more than $2 trillion in annual payment volume across its existing business.

31-07-2026

Agriculture & Natural Solutions Acquisition Corp (ANSCW) announced it will not consummate a business combination before the Completion Window expires on August 12, 2026, and will instead redeem its public shares, dissolve, and liquidate. The redemption price is estimated at approximately $11.47 per share, and the warrants will expire worthless. The company expects to pay the redemption amount on or around August 19, 2026, and its securities will be delisted from Nasdaq.

• · The company's sponsor and independent directors have previously waived their redemption rights with respect to monies held in the Trust Account.
• · The last trading day on Nasdaq will be August 12, 2026; effective August 13, 2026, public shares will be deemed cancelled and represent only the right to receive the Redemption Amount.
• · The company expects Nasdaq to file a Form 25 to delist its securities and will subsequently file a Form 15 to suspend reporting obligations.
• · All other costs and expenses associated with implementing the dissolution will be funded from proceeds held outside of the Trust Account.

31-07-2026

Vaso Corporation sold its wholly owned subsidiary NetWolves Network Services LLC to COEO Solutions, LLC for a base purchase price of $14,500,000 in cash, subject to customary post-closing adjustments. The transaction closed on July 31, 2026, and NetWolves ceased to be an indirect wholly owned subsidiary of Vaso. No prior-period financial data is provided in this filing, so period-over-period comparisons are not available.

• · NetWolves is a managed network provider specializing in multi-network/multi-technology solutions including design, network redundancy, application device management, real-time monitoring, and support.
• · The purchase price is subject to post-closing adjustments based on net working capital, closing cash, closing indebtedness, and unpaid seller expenses.
• · Pro forma financial information will be filed via an amendment within four business days of the closing date.
• · The filing includes detailed representations, warranties, indemnification provisions, and restrictive covenants (non-compete, non-solicit) for the sellers.

31-07-2026

Market Technology Acquisition Corp completed its initial public offering (IPO) on July 27, 2026, issuing 20,500,000 units at $10.00 per unit for gross proceeds of $205,000,000. Simultaneously, it closed a private placement of 712,500 units to its sponsor and underwriter, raising an additional $7,125,000. A total of $206,025,000 was placed in a trust account, representing $10.05 per redeemable public Class A ordinary share, as the company seeks a business combination focused on U.S. equities and options clearing infrastructure.

• · The company is a blank check company incorporated in the Cayman Islands on April 10, 2026.
• · The company has not yet selected any specific business combination target and has not engaged in substantive discussions with any target.
• · The company will focus on the acquisition, recapitalization, and scaling of U.S. equities and options clearing infrastructure.
• · As of July 27, 2026, the company had not commenced any operations.
• · Transaction costs totaled $11,883,757, including $4,100,000 cash underwriting fee, $7,175,000 deferred underwriting fee, and $608,757 other offering costs.
• · The company has a shareholders' deficit of $5,890,179 as of July 27, 2026.
• · The trust account proceeds are invested in U.S. government treasury obligations with a maturity of 185 days or less or in money market funds meeting Rule 2a-7 conditions.

31-07-2026

Plum Acquisition Corp. III completed its domestication from the Cayman Islands to British Columbia, Canada, effective July 27, 2026, as a step toward closing its business combination with Tactical Resources Corp. The company's securities continue trading on the OTC Markets under the same symbols. The filing does not disclose any financial metrics or performance data, only structural and procedural updates.

• · The domestication was effected under Section 206 of the Cayman Islands Companies Act and the British Columbia Business Corporations Act.
• · The business combination involves two amalgamations: first, Canadian Plum amalgamates with Pubco, then Tactical and Amalco amalgamate.
• · The registration statement on Form F-4 (No. 333-282863) became effective by operation of law on November 30, 2025.
• · Securities are deemed registered under Section 12(b) of the Exchange Act per Rule 12g-3(a).

31-07-2026

Calisa Acquisition Corp filed an 8-K on July 31, 2026, disclosing an investor presentation related to its proposed merger with Goodvision AI Inc. The presentation will be used to discuss the transaction with shareholders and potential investors. The filing includes extensive cautionary language about forward-looking statements and risks, but provides no specific financial terms or performance metrics.

• · The Business Combination Agreement was entered into on March 6, 2026.
• · The merger will be effected with Merger Sub merging into Goodvision, with Goodvision surviving as a wholly owned subsidiary.
• · The investor presentation is attached as Exhibit 99.1.
• · The company is an emerging growth company and has not elected to use the extended transition period for complying with new financial accounting standards.
• · The company's securities trade on Nasdaq under symbols ALISU (units), ALIS (ordinary shares), and ALISR (rights).

31-07-2026

Digital Asset Acquisition Corp. (DAAQ) announced a two-week postponement of its extraordinary general meeting to approve its proposed business combination with Old Glory Bank, moving the meeting from July 31, 2026 to August 14, 2026. The redemption deadline for Class A ordinary shares had already passed on July 29, 2026. The delay suggests potential challenges in securing shareholder approval or finalizing deal conditions, though the company continues to solicit proxies.

• · The extraordinary general meeting was postponed from July 31, 2026 to August 14, 2026 at 10:00 a.m. Eastern Time.
• · The redemption deadline for Class A ordinary shares issued in the IPO was July 29, 2026.
• · The record date for voting was July 7, 2026.
• · The definitive proxy statement/prospectus was declared effective by the SEC on July 6, 2026.
• · The meeting will be held both in person at Ashurst Perkins Coie US LLP, New York, and virtually via live webcast.

31-07-2026

Columbus Acquisition Corp received a Nasdaq notice granting an extension until November 18, 2026, to regain compliance with the Minimum Holders Rule (Listing Rule 5450(a)(2)). The company had previously been notified of non-compliance on May 22, 2026, and submitted a compliance plan on July 2, 2026. While the extension provides temporary relief, the company remains at risk of delisting if it fails to meet the rule by the new deadline.

• · The company received the initial non-compliance notice on May 22, 2026.
• · The compliance plan was submitted on July 2, 2026.
• · The extension deadline to regain compliance is November 18, 2026.
• · The company is a blank check company (SPAC) and an emerging growth company.

31-07-2026

Bleichroeder Acquisition Corp. III, a blank check company, announced that holders of its units from its IPO may elect to separately trade the Class A ordinary shares and warrants commencing August 3, 2026. The Class A ordinary shares and warrants will trade on Nasdaq under symbols 'BCCQ' and 'BCCQW', respectively, while units not separated will continue to trade under 'BCCQU'. This is a procedural step following the IPO and does not involve any financial results or business combination.

• · The separate trading of Class A ordinary shares and warrants commences on August 3, 2026.
• · No fractional warrants will be issued upon separation; only whole warrants will trade.
• · The company is a blank check company focused on North American and European businesses in disruptive growth sectors.
• · The company's management team is led by Co-Founders Michel Combes and Andrew Gundlach, CEO Marcello Padula, and CFO Robert Folino.

31-07-2026

Alphatime Acquisition Corp announced the resignation of directors Li Wei and Michael Coyne effective July 28, 2026, due to personal reasons with no disagreement with the company. The board appointed Pua Chee Aun as a Class II director and Lee Seongil as a Class III director, both deemed independent under Nasdaq rules, and assigned them to the Audit and Compensation Committees. No cash compensation is provided to any director.

• · Resignations and appointments were effective July 28, 2026.
• · Lee Seongil, age 56, holds a bachelor's in economics from Chungnam National University and a master's in economics from Tokyo Keizai University.
• · Pua Chee Aun, age 52, holds a Diploma in Accounting from LCCI.
• · No arrangements or understandings exist between the new directors and any other person regarding their selection.
• · No relationships requiring disclosure under Item 404(a) of Regulation S-K exist.

31-07-2026

Armada Acquisition Corp. II (the SPAC) entered into a promissory note with Arrington XRP Capital Fund, LP on July 27, 2026, to fund ordinary course administrative costs and expenses in connection with its pending business combination with Evernorth Holdings Inc. and Ripple Labs Inc. The note bears interest at the Applicable Federal Rate and matures upon the earlier of the termination of the business combination agreement or the closing of the merger. No principal amount of advances is specified in the filing, and the lender has sole discretion over whether to make any advances.

• · The promissory note is dated July 27, 2026, and was filed on July 31, 2026.
• · The business combination agreement (BCA) was originally dated October 19, 2025.
• · Advances are to be used solely for ordinary course administrative costs and expenses of the SPAC.
• · Interest is computed on a 360-day year basis and does not compound.
• · Default interest rate is 2% above the otherwise applicable rate.
• · The lender, Arrington XRP Capital Fund, LP, has sole discretion to make advances and is not obligated to fund any amount.
• · No specific principal amount, interest rate, or advance amounts are disclosed in this filing.

31-07-2026

Pelican Acquisition II Corporation completed its initial public offering (IPO) on July 27, 2026, selling 8,625,000 units at $10.00 per unit, including full exercise of the underwriters' over-allotment option, for total gross proceeds of $86,250,000. Simultaneously, the sponsor and designees purchased 420,250 private placement units for $4,202,500. Net proceeds of $87,112,500 were placed in a trust account for public shareholders. No negative or flat metrics are present as this is a capital-raising event.

• · The IPO included full exercise of the underwriters' over-allotment option for 1,125,000 additional units.
• · Each unit consists of one ordinary share ($0.0001 par value) and one right to receive one-tenth of one ordinary share upon consummation of the initial business combination.
• · The trust account is maintained by Continental Stock Transfer & Trust Company as trustee.
• · An audited balance sheet as of July 27, 2026, is included as Exhibit 99.1.
• · The company is an emerging growth company and has not elected to use the extended transition period for complying with new financial accounting standards.

31-07-2026

SkyWater Technology, Inc. filed an 8-K on July 31, 2026, to report the adoption of an Amended and Restated Certificate of Incorporation. The amendment reduces authorized common stock from an unspecified prior amount to 1,000 shares, with a par value of $0.01 per share, and includes standard provisions on director liability limitation and indemnification. No financial metrics or period-over-period comparisons are provided in this filing.

• · The filing is an 8-K with items 1.02, 2.01, 3.01, 3.03, 5.01, 5.02, 5.03, and 9.01, indicating termination of a material agreement, completion of an acquisition, delisting notice, modification of stockholder rights, changes in control, directors, and bylaws.
• · The amended certificate includes provisions limiting director and officer liability to the fullest extent permitted by Delaware law.
• · The corporation is authorized to provide indemnification and advancement of expenses to directors, officers, and agents beyond what is permitted by Section 145 of the DGCL.