US Merger & Acquisition SEC Filings — August 05, 2026

05-08-2026

Eton Pharmaceuticals licensed U.S. rights to ASN-001 (timolol topical gel) from Auson Pharmaceuticals, a late-stage product candidate for moderate infantile hemangiomas. Phase II/III data showed 56% (BID) and 42% (TID) elimination/near-elimination rates at week 24 vs. 15% for placebo. The company expects to submit an NDA in 2H 2027 with potential launch in 2028, targeting an estimated 20,000–30,000 annual patients. However, the product is still in development with no guaranteed approval, and the company faces risks from off-label competition and regulatory hurdles.

• · ASN-001 has patent protection through 2044 with an additional patent application pending.
• · Eton will run a bioavailability bridging study before NDA submission.
• · ASN-001 is expected to be prescribed by the same healthcare professionals as HEMANGEOL, leveraging existing commercial infrastructure.
• · The total U.S. infantile hemangioma market affects more than 100,000 infants annually.
• · HEMANGEOL is the standard of care for systemic therapy, representing 10,000–15,000 patients annually.

05-08-2026

The filing is an 8-K by New America Acquisition I Corp. (a SPAC) announcing the departure of directors and officers, a Regulation FD disclosure, and financial statements/exhibits related to a merger or acquisition. However, the filing does not disclose the specific merger/acquisition target, deal size, valuation, or strategic rationale. The only actionable information is the departure of certain officers and directors, which may indicate a de-SPAC transaction is in progress, but no quantitative financial data is provided.

• · The filing is an 8-K with Items 5.02, 7.01, and 9.01, but no specific financial statements or exhibits are described.
• · No target company, deal size, or valuation metrics are disclosed in the filing summary.
• · The departure of directors/officers is noted but names and effective dates are not provided.

05-08-2026

The filing is an 8-K submitted by Inflection Point Acquisition Corp. III (a SPAC) reporting the results of a shareholder vote on its proposed business combination. Shareholders approved the merger agreement and related proposals. However, the filing does not disclose the target company, deal size, valuation metrics, or any financial details. The transaction remains a blank-check merger with no quantitative data on premiums, exchange ratios, or synergies.

• · Shareholders voted to approve the business combination agreement and related proposals.
• · No target company, deal size, or financial terms are disclosed in this filing.
• · No information on shareholder redemptions, PIPE investment, or trust account balance.

05-08-2026

East West Ave Acquisition Corp. announced the pricing of its $100 million initial public offering of 10,000,000 units at $10.00 per unit, with the units expected to trade on Nasdaq under 'EWAVU' starting July 31, 2026. The offering is expected to close on August 3, 2026, subject to customary conditions, and the underwriters have a 45-day option to purchase up to 1,500,000 additional units. As a blank check company, it has not yet identified a target business, and there is no assurance the offering will be completed on the described terms or at all.

• · Each unit consists of one share of common stock and one right to receive one-fourth of one share of common stock upon consummation of an initial business combination.
• · Upon separate trading, common stock and rights are expected to be listed under 'EWAV' and 'EWAVR' respectively.
• · The registration statement on Form S-1 (File No. 333-295205) was declared effective by the SEC on July 13, 2026.
• · The company is a blank check company with no limitation on target industry or geographic region.

05-08-2026

NCR Voyix reported Q2 2026 revenue of $523M, down 21% YoY due to the Hardware Business Transition, but up 1% on a pro forma basis. Software and services revenue grew to $497M, recurring revenue rose to $435M, and Adjusted EBITDA increased to $98M. However, net loss from continuing operations was $1M, and diluted EPS from continuing operations remained negative at $(0.03). The company maintained its full-year 2026 outlook with revenue expected between $2,188M and $2,303M.

• · Net loss from continuing operations was $1M in Q2 2026 vs. $0 in Q2 2025.
• · Diluted EPS from continuing operations remained flat at $(0.03) YoY.
• · Non-GAAP diluted EPS was flat at $0.17 YoY.
• · Full-year 2026 revenue outlook (GAAP) implies a decline of 13% to 18% YoY.
• · Full-year 2026 pro forma revenue outlook ranges from -2% to +3% YoY.
• · Adjusted Free Cash Flow (unrestricted, before restructuring) outlook for 2026 is $190M to $220M, representing 40% to 62% growth.
• · The company repurchased $11M of common stock in Q2 2026.
• · In July 2026, NCR Voyix signed a contract with Pizza Ranch for Aloha Next and Voyix Pay at over 200 restaurants.
• · In May 2026, the company announced a partnership with Voyager for fleet card acceptance via Voyix Connect.

05-08-2026

Medalist Diversified REIT completed seven property dispositions and a deconsolidation between October 2025 and July 2026, generating total sales proceeds of approximately $76.6 million. The company used a significant portion of the proceeds to repay debt, including $7.0 million on the Wells Fargo facility and full repayment of several mortgage loans. While the dispositions generated substantial gains, the pro forma results show a sharp decline in revenue and a shift to a net operating loss, reflecting the reduced income-generating asset base.

• · The company deconsolidated XXV DST 1 (Tesla Pensacola Property) after selling 84.72% of Class 1 beneficial interests, receiving approximately $6.78M in net cash proceeds.
• · Pro forma total assets declined 19.4% from $68.9M to $55.6M, while total equity increased 11.3% from $39.9M to $44.4M.
• · Pro forma mortgages payable were reduced by 52.3% from $19.2M to $9.2M.
• · Pro forma net loss from operations for Q1 2026 was approximately $1.27M, compared to historical net income of $11.84M (which included large gains on disposals).
• · The company retained a 15.28% beneficial ownership interest in XXV DST 1, recorded as an equity investment of $1.31M on the pro forma balance sheet.

05-08-2026

Charlton Aria Acquisition Corp. (Nasdaq: CHAR, CHARU, CHARR) announced that its sponsor deposited $850,000 into the trust account to extend the deadline for completing an initial business combination by three months, from July 25, 2026 to October 25, 2026. This is the second of two permitted three-month extensions, bringing total sponsor deposits to $1,700,000. The company has not yet identified a target business and faces the risk of not completing a combination by the extended deadline.

• · The company had until April 25, 2026 (18 months from IPO) to complete a business combination, but can extend twice by three months each with sponsor deposits.
• · First extension deposit of $850,000 was made on April 24, 2026, extending the deadline to July 25, 2026.
• · The company is a blank check company with no target business identified and no industry or geographic restrictions.
• · No assurance is given that a business combination will be completed by October 25, 2026, or at all.

05-08-2026

Palomino Laboratories completed the acquisition of Vega Links Inc., transforming into a comprehensive AI interconnect company and expanding its estimated addressable market by approximately 10x to over $60 billion. The company appointed Karthik Gopalakrishnan as CTO and Rajesh Radhamohan as CPO, and added Sudeep Bhoja and Dr. Gopal Raghavan to its Strategic Advisory Board. While the acquisition is expected to accelerate growth, the company faces risks typical of forward-looking statements and integration challenges.

• · Vega Links acquisition closed on schedule after definitive agreements and satisfaction of all closing conditions.
• · Palomino's product focus includes AI interconnect solutions in the 0-to-50 meters range.
• · The company believes future AI clusters will rely on heterogeneous interconnect technologies, with copper remaining important for short-reach applications and optical technologies (MicroVCSEL, MicroLED) playing an increasing role.
• · Sources cited: LightCounting Dec 2025 AEC/ACC report and Apr 2026 Switch ASIC & Optics report.

05-08-2026

McKinley Acquisition Corp. (MKLY) announced a definitive business combination agreement with Space-Eyes, Inc., a provider of AI-driven geospatial intelligence and counter-drone technology. The transaction implies a pro-forma equity valuation of $638 million for Space-Eyes, with up to $75 million in PIPE financing sourced to augment $176.7 million of trust capital. The deal is expected to close in Q4 2026, subject to shareholder and regulatory approvals, and Eric Trump has been announced as an investor and strategic adviser.

• · The PIPE includes $5 million in senior secured convertible notes at initial closing upon S-4 filing, with proceeds held in a control account.
• · Additional $70 million in senior secured convertible notes and warrants may be issued at subsequent closings, subject to conditions.
• · At subsequent closing, Space-Eyes must issue shares equal to 9.9% of McKinley's outstanding common stock post-merger to PIPE buyers.
• · Notes bear interest at 10% per annum and mature in 2031; warrants have an exercise price of $12.00 per share.
• · The conversion price of notes is the lower of $12.00 or 120% of the last reported sale price post-business combination.
• · The securities issued under the SPA are secured by a first-priority security interest in substantially all assets of Space-Eyes and its subsidiaries.
• · Upon business combination, Space-Eyes notes and warrants will be exchanged for McKinley notes and warrants on materially identical terms.
• · The combined company will be named Space-Eyes, Inc. and is expected to trade on Nasdaq under ticker CUAS.
• · Eric Trump is announced as an investor and strategic adviser.

05-08-2026

CoreCivic completed the sale of two detention facilities (Prairie Correctional Facility and Midwest Regional Reception Center) to the U.S. Department of Homeland Security for an aggregate gross sales price of $734.0 million, generating net proceeds of approximately $522.5 million after taxes and transaction costs. The company will continue to operate both facilities under existing ICE management contracts, which expire in August 2031 and September 2027, respectively. However, the company cautioned that ICE retains the right to terminate the contracts for non-appropriation or convenience, and preliminary discussions about selling additional facilities to ICE may not result in any further transactions.

• · The management contracts for Prairie Correctional Facility and Midwest Regional Reception Center expire in August 2031 and September 2027, respectively.
• · ICE has the ability to terminate the management contracts for non-appropriation of funds or for convenience.
• · The company has begun preliminary discussions with ICE about the potential acquisition of additional detention facilities, but no assurance of any additional sales.
• · CoreCivic's portfolio after the sale includes 61 owned/leased facilities (67,000 beds) and 8 managed-only facilities (13,000 beds).

05-08-2026

AmperCap Acquisition Company (APMC) amended its Administrative Services Agreement with sponsor AmperSPAC LLC on July 31, 2026, changing the payment schedule for the monthly $5,000 Services Fee from monthly to quarterly payments in advance. The amendment is effective July 1, 2026, and includes a provision for refund of any unaccrued portion if the agreement terminates mid-quarter. This is a routine administrative change with no financial impact beyond cash flow timing.

• · The amendment changes payment timing from monthly to quarterly in advance, effective July 1, 2026.
• · Any unaccrued portion of the Services Fee paid for a month must be refunded within five business days of the Termination Date.
• · The Original Agreement was entered into on June 2, 2026, and disclosed on a Form 8-K dated June 5, 2026.

05-08-2026

Legato Merger Corp. IV (LEGO) announced the resignation of Chief Investment Officer Ehsan Ehsani effective July 31, 2026. The departure is for personal reasons and not due to any disagreement with the company. No replacement or interim appointment has been disclosed.

• · The resignation was effective July 31, 2026.
• · The filing was made on August 5, 2026.
• · No successor or interim Chief Investment Officer has been named.

05-08-2026

BOA Acquisition Corp. II priced its $125 million initial public offering of 12,500,000 units at $10.00 per unit, with the units expected to trade on Nasdaq under the ticker "THEOU" starting August 4, 2026. The SPAC intends to focus its search for a business combination on direct investments in real estate and infrastructure assets, particularly in energy, telecommunications, and transportation sectors. The offering is expected to close on August 5, 2026, and the underwriters have a 45-day option to purchase up to 1,875,000 additional units to cover over-allotments.

• · The SPAC was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses.
• · The company intends to focus its search on opportunities involving direct investments in real estate and infrastructure assets, particularly within the energy, telecommunications and transportation sectors.
• · The registration statement on Form S-1 (File No. 333-290732) was declared effective by the SEC on August 3, 2026.
• · The underwriters have a 45-day option to purchase up to 1,875,000 additional units at the IPO price to cover over-allotments.

05-08-2026

The filing is a merger/acquisition announcement by Catalyst Acquisition Corp. dated August 5, 2026. However, the filing contains no specific details on the deal structure, parties involved, valuation, or financial terms. All key quantitative data is not disclosed, making it impossible to assess the strategic rationale, shareholder impact, or market implications. The analysis is severely limited by the lack of substantive information in the filing.