US Merger & Acquisition SEC Filings — August 31, 2026

31-08-2026

JATT III Acquisition Corp, a blank-check SPAC, priced its $60M initial public offering of 6M ordinary shares at $10.00 per share, with shares expected to trade on Nasdaq under 'JTTT' starting August 26, 2026. The offering closed on August 27, 2026, and the company has a 45-day over-allotment option for up to 900,000 additional shares. The SPAC has not yet identified a target but intends to focus on healthcare and biotechnology businesses, with no substantive discussions initiated.

• · The SPAC is a newly organized Cayman Islands exempted company with no business combination target selected.
• · The company intends to focus on healthcare and biotechnology, particularly data-driven approaches like machine learning and computational biology.
• · Underwriters have a 45-day option to purchase up to 900,000 additional shares to cover over-allotments.
• · The registration statement was declared effective by the SEC on August 25, 2026.

31-08-2026

Breeze Acquisition Corp. II (BREZ) disclosed a material error in its previously issued audited balance sheet as of May 14, 2026, related to the accounting for fees owed to legal advisors under an Engagement Letter. The company will restate its financials to remove $1,957,000 in accrued expenses, $93,000 in additional paid-in capital, and reclassify $1,150,000 in offering costs as a receivable from the Sponsor. The company also identified a material weakness in internal controls over financial reporting related to contract review, and management is implementing remediation procedures.

• · The restatement affects the audited balance sheet as of May 14, 2026, originally filed in a Form 8-K on June 2, 2026.
• · The material weakness relates to inadequate controls over reviewing service contracts to identify the counterparty and determine if an obligation exists.
• · The company inappropriately recorded an obligation that did not exist and disbursed cash under that obligation.
• · The restated financials will be filed in an amendment to this 8-K and in the Q2 2026 10-Q.
• · The Audit Committee discussed the matter with independent auditor CBIZ CPAs P.C.

31-08-2026

IX Acquisition Corp. (Parent) disclosed entry into additional Simple Agreements for Future Equity (SAFE Agreements) with AERKOMM Inc. on July 20, 2026 (SAFE No. 6) and August 6, 2026 (SAFE No. 7), bringing total SAFE investments to $13.0 million, up from $8,997,200 previously. The SAFE Agreements will automatically convert upon merger closing at $11.50 per share into 1,130,435 shares of Parent common stock plus up to 1,062,609 additional incentive shares held in escrow. However, the aggregate SAFE investment remains $2.0 million short of the $15.0 million minimum required under the Merger Agreement, indicating a potential funding gap.

• · The SAFE Agreements were entered into pursuant to the Merger Agreement dated March 29, 2024.
• · Prior SAFE Agreements were entered into on August 12, 2024, December 4, 2024, June 9, 2025, July 23, 2025, September 5, 2025, and October 23, 2025.
• · The aggregate SAFE investment of $13.0M is still $2.0M below the required minimum of $15.0M.
• · The additional 1,062,609 incentive shares are subject to the same Milestone Events as outlined in the Merger Agreement.

31-08-2026

NorthStrive Acquisition Corp I. announced that, commencing September 2, 2026, holders of its units from its initial public offering may elect to separately trade the Class A ordinary shares, rights, and warrants. The separate securities will trade on Nasdaq under the symbols NSAI, NSAIR, and NSAIW, while units not separated will continue to trade under NSAIU. The company is a blank check company focused on manufacturing sectors, including aerospace and defense, industrial technology, and critical supply chains.

• · The company is a blank check company (SPAC) that has not yet selected a business combination target.
• · The company intends to focus its search on manufacturing companies serving high-growth demand markets, including aerospace and defense, industrial technology, and critical supply chains.
• · No fractional rights or warrants will be issued upon separation; only whole rights and warrants will trade.
• · Holders of units must contact their brokers to have VStock Transfer, LLC, the transfer agent, separate the units.
• · The company is an emerging growth company and has elected not to use the extended transition period for complying with new or revised financial accounting standards.

31-08-2026

Flag Ship Acquisition Corp. (FSHPU) received Nasdaq approval to transfer its securities listing from The Nasdaq Global Market to The Nasdaq Capital Market, effective September 2, 2026. The voluntary transfer is intended to facilitate compliance with Nasdaq listing standards, and the securities will continue trading under the same symbols. No financial impact or change in SEC reporting obligations is expected.

• · Transfer from Nasdaq Global Market to Nasdaq Capital Market approved on August 28, 2026.
• · Trading on Nasdaq Capital Market begins at the opening of business on September 2, 2026.
• · Securities will continue trading under symbols FSHP, FSHPU, and FSHPR.
• · Company remains subject to SEC periodic reporting requirements under the Exchange Act.

31-08-2026

Inflection Point Acquisition Corp. V (SPAC) and GOWell Technology Limited entered into a Third Amendment to their Business Combination Agreement, dated August 31, 2026. The amendment modifies the lock-up provisions by requiring all holders of Company Ordinary Shares to enter into a Lock-Up Agreement at closing and deleting the separate Sponsor Lock-Up Agreement form. The core business combination agreement remains otherwise unchanged.

• · This is the third amendment to the agreement, which was originally dated October 13, 2025, and previously amended on December 22, 2025 and July 13, 2026.
• · The amendment deletes Section 8.20 of the original agreement and replaces it with a requirement that all holders of Company Ordinary Shares enter into a Lock-Up Agreement in the form attached as Exhibit H-1.
• · The form of Lock-Up Agreement (Sponsors) attached as Exhibit I-2 to the Agreement is deleted in its entirety.
• · The amendment was signed by Michael Blitzer (CEO of SPAC) and Wenhua Liu (Director of GOWell Technology Limited).

31-08-2026

Americold Realty Trust closed a joint venture with EQT's Active Core Infrastructure fund, contributing a portfolio of 12 temperature-controlled warehouses with over $1.3 billion in gross asset value. EQT acquired a 70% interest while Americold retains 30% and will manage the platform. Americold received approximately $1.1 billion in net cash proceeds, which it plans to use to repay debt, strengthen its balance sheet, and reduce leverage. The joint venture is intended as a long-term platform for future growth, demonstrating positive execution on Americold's strategic priorities.

• · The joint venture is intended to serve as a long-term platform for ownership, development, and strategic growth in North American cold storage.
• · Americold will continue as manager of the platform, ensuring service continuity.
• · The transaction was consistent with the terms announced in May 2026.

31-08-2026

Tidewater Inc. completed its acquisition of Wilson, Sons Ultratug Participações S.A. and Atlantic Offshore Services S.A. (collectively, WSUT) effective August 31, 2026. The deal adds 22 platform supply vessels (PSVs) to Tidewater's fleet, expanding its leading global position in offshore support vessels (OSVs) and growing its presence in Brazil. The filing does not disclose the purchase price or any period-over-period financial comparisons, so no balanced performance metrics are available.

• · The acquisition closed on August 31, 2026, the same date as the filing.
• · Tidewater has 70 years of experience in offshore energy support.
• · The company operates one of the largest OSV fleets in the industry.
• · No financial terms (purchase price, financing structure) were disclosed in this filing.

31-08-2026

Iron Horse Acquisition II Corp. (IRHO) filed an 8-K to disclose a newsletter from Electra Vehicles, Inc., its business combination partner, detailing recent developments including a technical collaboration with Korea's MinTech for AI-powered BESS risk prediction and a partnership with India's Omega Seiki Mobility. The filing also reiterates the ongoing business combination process, with a Form S-4 registration statement and proxy statement/prospectus to be filed, and highlights forward-looking risks including potential redemptions and Nasdaq listing uncertainties.

• · Electra's newsletter highlights a technical collaboration with MinTech, a KOSDAQ-listed battery diagnostics company, for AI-powered BESS risk prediction.
• · Electra has partnered with Omega Seiki Mobility, an Indian electric three-wheeler and commercial EV maker, to integrate real-time State of Health intelligence into their dashboard.
• · Electra presented at the Battery Forum promoted by the Volta Foundation, with an audience of over 90 senior professionals.
• · The business combination will be submitted to IRHO shareholders for approval; a Form S-4 registration statement and proxy statement/prospectus will be filed with the SEC.
• · Forward-looking statements include risks such as failure to achieve minimum cash at closing, inability to maintain Nasdaq listing, and potential redemptions exceeding anticipated levels.

31-08-2026

Ocean Capital Acquisition Corporation (OCAC) dismissed its independent auditor YCM CPA INC. and appointed HYYH CPA LLC as its new auditor, effective August 26-27, 2026. The change was approved by the audit committee and board. YCM's reports for fiscal years 2024 and 2025 contained a going-concern explanatory paragraph, but there were no disagreements or reportable events leading to the dismissal.

• · YCM's audit reports for fiscal years ended June 30, 2025 and 2024 contained an explanatory paragraph regarding substantial doubt about the Company's ability to continue as a going concern.
• · There were no disagreements with YCM on accounting principles, practices, disclosure, or audit scope during the fiscal years ended June 30, 2025 and 2024 and the subsequent interim period.
• · The Company did not consult with HYYH on any accounting, auditing, or financial reporting issues prior to its appointment.
• · The dismissal and appointment were effective immediately on August 26 and August 27, 2026, respectively.

31-08-2026

Samos Energy Acquisition Corp (NYSE: SAMO.U) announced that holders of its IPO units may elect to separately trade their Class A ordinary shares and warrants commencing August 31, 2026. The separated securities will trade on the NYSE under the symbols "SAMO" (shares) and "SAMO.WS" (warrants). The company, a blank-check SPAC formed to acquire international energy assets, had its registration statement declared effective on July 9, 2026; no financial results or business combination has been announced.

• · No fractional warrants will be issued upon separation; only whole warrants will trade.
• · The company is a blank check company focused on acquiring a target business with significant international energy assets that are operational and cash generative.
• · The company is sponsored by Samos Energy Acquisition Sponsor, LP, affiliated with Samos Investments LLC (Samos Energy), a special situations investor in traditional energy assets.
• · The registration statement for these securities was declared effective by the SEC on July 9, 2026.
• · Units not separated will continue to trade on the NYSE under the symbol 'SAMO.U'.

31-08-2026

Southern Cross Acquisition II Sponsor Corp. and its sole shareholder, Peizhong Yu, filed a Schedule 13D disclosing beneficial ownership of 3,025,800 ordinary shares (approximately 27.75%) of Southern Cross Acquisition II Corp. as of August 27, 2026. The stake includes founder shares and private placement units acquired in connection with the SPAC's IPO. The filing indicates no immediate plans for extraordinary transactions, but the Reporting Persons may acquire additional shares in the future.

• · The Reporting Persons have no plans for extraordinary corporate transactions, changes to the board, or delisting, but may acquire additional shares in the future.
• · The Sponsor transferred founder shares to the CEO, CFO, and three independent directors on August 25, 2026.
• · The private placement units include one ordinary share, one warrant exercisable at $11.50, and one right to receive one-fourth of one ordinary share.
• · The Reporting Persons have not engaged in any other transactions in the ordinary shares during the past 60 days.
• · The Reporting Persons have no criminal convictions or civil judgments related to securities laws in the past five years.