US IPO Pipeline SEC S-1 Filings — October 01, 2026

01-10-2026

HCAC, a SPAC, is seeking shareholder approval for a business combination with REEcycle Holdings, Inc., a rare earth elements technology company. The deal values REEcycle at a Purchase Price of $400,000,000, with HCAC having raised $207,000,000 in its IPO and an additional $6,140,000 in a private placement. The transaction is supported by a majority of REEcycle stockholders and the SPAC sponsor, but is subject to shareholder approval and redemption rights for public shareholders.

• · HCAC's securities trade on Nasdaq under ticker symbols HCACU, HCAC, and HCACR.
• · HCAC has until November 24, 2027, to complete an initial business combination.
• · The Business Combination Agreement includes an earnout provision (Earnout Shares) contingent on a Milestone Event.
• · Supporting Company Stockholders, owning more than 50% of REEcycle Common Stock, have agreed to vote in favor of the transaction.
• · The Sponsor has agreed to vote all its HCAC Ordinary Shares in favor of the transaction and granted an irrevocable proxy to REEcycle.

01-10-2026

First Internet Bancorp filed an S-4 registration statement with the SEC on October 1, 2026, to register an exchange offer of new notes for outstanding old notes. The filing incorporates by reference the company's annual report for FY2025 and quarterly reports for Q1 and Q2 2026, but does not disclose any specific financial results or material changes in the exchange offer terms. No quantitative financial data or period-over-period comparisons are provided in this filing.

• · The registration statement is filed under the Securities Act and is not yet effective.
• · The exchange offer is not being made in jurisdictions where it is not permitted.
• · The securities offered are not savings or deposit accounts and are not FDIC-insured.
• · Documents incorporated by reference include the Annual Report on Form 10-K for FY2025, Quarterly Reports on Form 10-Q for Q1 and Q2 2026, and Current Reports on Form 8-K filed on May 20, 2026 and September 10, 2026.
• · The prospectus includes a special note regarding forward-looking statements with risk factors related to economic conditions, credit quality, regulatory changes, and competitive factors.

01-10-2026

WhiteHawk Income Corp filed an S-1 registration statement for a proposed initial public offering, with the filing dated October 1, 2026. The filing includes extensive financial data for fiscal 2024 and 2025, as well as interim periods in 2026, covering preferred stock series, senior notes, natural gas swap and collar contracts, and dividend declarations. The registration also references restatement adjustments and previously reported scenarios, indicating potential accounting changes or revisions.

• · The S-1 filing includes data for fiscal years 2024 and 2025, and interim periods in 2026.
• · The filing references multiple series of preferred stock (Series A, B, C, D) and senior notes.
• · The filing includes a restatement adjustment as of December 31, 2025.
• · The filing references previously reported scenarios for natural gas swaps and collars, indicating potential restatements or revisions.
• · The filing includes dividend declarations for various periods in 2024, 2025, and 2026.

01-10-2026

Uranium Royalty Corp. (New URC), a Delaware corporation formed on May 1, 2026, filed an S-1 registration statement on October 1, 2026, for the resale of up to 226,719,982 shares of common stock by selling stockholders. The company, which succeeded Uranium Royalty Corp. (Canada) via a court-approved plan of arrangement, holds diversified royalty and streaming interests in uranium and critical minerals, including four production-stage uranium projects, five production-stage soda ash/trona operations, and approximately 850,000 acres of fee surface rights and 4.5 million acres of mineral rights in Wyoming. The company is an emerging growth company and will not receive any proceeds from this offering.

• · The company's common stock trades on the Nasdaq Capital Market under the symbol 'UROY'.
• · The company commenced reporting under the Exchange Act on July 27, 2026, succeeding URC Canada under Rule 12g-3(a).
• · The company is an emerging growth company and will remain so until the earlier of April 30, 2027, or other conditions.
• · The company has elected to use the extended transition period for adopting new accounting standards available to emerging growth companies.
• · The principal executive office is located at 141 Union Blvd, Suite #310, Lakewood, CO 80228, telephone (720) 657-1700.
• · The company holds physical uranium inventory in addition to royalty and streaming interests.

01-10-2026

VSEE HEALTH, INC. filed an S-1 registration statement on October 1, 2026, primarily to register shares for resale by ClearThink under a Strata Purchase Agreement for up to $5.0 million. The company recently settled a default with ADI/M2B through a settlement agreement involving cash payments, promissory notes, and restricted stock, and has satisfied all conditions for mutual release. However, VSEE's securities were delisted from the Nasdaq Capital Market effective August 6, 2026, due to the bid price falling below $0.10 for ten consecutive trading days, and the company executed a 1-for-80 reverse stock split on September 23, 2026.

• · The ADI Settlement Agreement resolved all outstanding disputes and required a $50,000 cash payment, a $50,000 promissory note, and 6,250 restricted shares to ADI, plus a $125,000 promissory note and 6,250 restricted shares to M2B.
• · Failure to cure defaults under the ADI Settlement Agreement triggers immediate acceleration, 18% interest, and reinstatement of original ADI Transaction Document remedies.
• · Nasdaq delisting determination was triggered by a closing bid price of $0.10 or less for ten consecutive trading days; trading was suspended August 6, 2026.
• · The Strata Agreement with ClearThink allows VSEE to direct purchases up to $5.0M over 36 months, with a purchase price of 85% of the lowest daily closing price during the prior 10 trading days.
• · The reverse stock split was effective September 23, 2026, at a 1-for-80 ratio; fractional shares were rounded up.
• · VSEE will not receive proceeds from the selling stockholder's resale of shares under this prospectus, but may receive proceeds from future sales to ClearThink under the Strata Agreement.

01-10-2026

POP GLOBAL ACQUISITION Ltd, a blank check company incorporated on July 1, 2026, filed an S-1 registration statement for an IPO of 10,000,000 units at $10.00 per unit, seeking to raise $100,000,000. The offering is underwritten on a firm commitment basis by Kingswood Capital Partners, LLC, with proceeds (after underwriting discounts of $750,000) of $99,250,000 to be deposited into a segregated trust account. The filing highlights significant risks, including immediate and substantial dilution for public shareholders due to the Sponsor's nominal cost for founder shares, potential conflicts of interest with the Sponsor and management, and the speculative nature of a blank check company with no operating history or identified acquisition target.

• · The company is a 'blank check company' with no operating history or identified target business.
• · The offering price per unit is $10.00, with a par value of $0.0001 per ordinary share.
• · The underwriters' over-allotment option can increase total units sold by up to 15% (implied by the increase in representative shares from 200,000 to 230,000).
• · The Combination Period for completing a business combination is 12 months, extendable by up to two 3-month periods with shareholder approval (max 18 months).
• · Public shareholders have redemption rights if the company seeks to extend the Combination Period.
• · The Sponsor (NC Fortune Global Limited) acquired founder shares at a nominal price, leading to 'immediate and substantial dilution' for public shareholders.
• · The company is classified as an 'emerging growth company' and a 'smaller reporting company', subject to reduced public company reporting requirements.
• · The filing explicitly states that neither the SEC nor any state securities commission has approved or disapproved of the securities.
• · The company is incorporated under Cayman Islands law and will be listed on Nasdaq under symbols 'PGAS' (ordinary shares) and 'PGAW' (warrants).