US Merger & Acquisition SEC Filings — April 14, 2026

14-04-2026

BHAV Acquisition Corp, a blank check company (SPAC), announced on April 14, 2026, that commencing on or about April 16, 2026, holders of its units (BHAVU) may elect to separately trade the underlying Class A ordinary shares (BHAV) and rights (BHAVR) on the Nasdaq Global Market. Units not separated will continue trading under BHAVU, with brokers required to contact Continental Stock Transfer & Trust Company for separation; no fractional rights will be issued. This follows the company's IPO registration statement effective March 18, 2026, underwritten by Maxim Group LLC.

• ·Each unit consists of one Class A ordinary share, par value $0.0001, and one right to acquire one-fourth of one Class A ordinary share upon initial business combination.
• ·Company focused on advanced and industrial robotics, electric vehicles, drones, unmanned aerial systems, or financial technology sectors.
• ·IPO registration statement on Form S-1 declared effective by SEC on March 18, 2026.

14-04-2026

Bayview Acquisition Corp held its annual general meeting on April 10, 2026, with 2,274,294 shares present, representing 83.05% quorum of the 2,738,292 shares entitled to vote as of the March 2, 2026 record date. John Joseph DeVito was re-elected as Class I director for a three-year term with 2,184,194 FOR votes (79.76%) and 90,100 abstentions (3.29%), with no votes against. The ratification of UHY LLP as independent auditor for the fiscal year ending December 31, 2026 received unanimous approval from all votes cast.

• ·Record date for Annual Meeting: March 2, 2026
• ·Proxy statement filed with SEC: March 23, 2026
• ·No broker non-votes for auditor ratification

14-04-2026

Horizon Technology Finance Corporation (HRZN) closed its merger with Monroe Capital Corporation (MRCC) on April 14, 2026, issuing 20,370,693 shares of common stock (0.9402 per MRCC share), resulting in pro forma net assets of $471.7 million including $141.1 million in cash and ownership split of 70.14% legacy Horizon and 29.86% former MRCC stockholders. The combined company, backed by Monroe Capital's $24 billion AUM, plans to use cash for debt repayment and investments, supplemental distributions from $27.6 million undistributed earnings, up to $4 million fee waivers over four quarters, and a $10 million stock repurchase program. Board changes include resignations of James Bottiglieri, Edward Mahoney, Robert Pomeroy, Elaine Sarsynski, and Joseph Savage, with Thomas Allison joining as an independent director.

• ·MRCC final cash distribution record date: April 10, 2026; payable on or around April 17, 2026.
• ·Horizon special meeting of stockholders: March 13, 2026.
• ·Horizon Supplemental Distributions to commence with July 2026 monthly distribution.
• ·Fee Waiver at up to $1 million per quarter starting quarter ending September 30, 2026.
• ·Stock repurchase program expires June 30, 2026; limited to 2% of shares outstanding when trading below 90% of NAV.
• ·Transaction advisors: Oppenheimer & Co. Inc. and Blank Rome LLP (Horizon Special Committee); Houlihan Lokey Capital, Inc. and Nelson Mullins Riley & Scarborough LLP (MRCC Special Committee); Dechert LLP (Monroe Capital BDC Advisors, LLC and HTFM).

14-04-2026

Silicon Valley Acquisition Corp., a Cayman Islands-incorporated blank check company listed on Nasdaq (SVAQ, SVAQU, SVAQW), announced the resignation of Madan Menon as Chief Operating Officer on April 8, 2026, effective immediately, with no disagreements on operations, policies, or practices. The event was reported in an 8-K filing dated April 14, 2026, signed by CEO Dan Nash. No successor appointment or compensatory details were disclosed.

• ·Company is an emerging growth company.
• ·Principal executive offices: 228 Hamilton Avenue, 3rd Floor, Palo Alto, CA 94301.
• ·Central Index Key: 0002085659; Commission File Number: 001-43030.

14-04-2026

Maywood Acquisition Corp. 2 priced its initial public offering of 10,000,000 units at $10.00 per unit, raising $100,000,000, with units to begin trading on Nasdaq under 'MYXXU' on April 14, 2026. Each unit consists of one Class A ordinary share, one right for one-fourth of a share upon business combination, and one warrant exercisable at $11.50 per share. D. Boral Capital LLC serves as sole book-running manager and has a 45-day option to purchase up to 1,500,000 additional units.

• ·Registration statement declared effective by SEC on April 13, 2026
• ·Separate trading symbols expected: MYX (shares), MYXXR (rights), MYXXW (warrants)
• ·Company is a Cayman exempt blank check company targeting a business combination

14-04-2026

Assertio Holdings, Inc. completed the sale of assets related to INDOCIN, SPRIX, SYMPAZAN, CAMBIA, ZIPSOR, and OTREXUP to Cosette Pharmaceuticals, Inc. for $35.0 million upfront cash plus potential contingent payments up to approximately $35 million, including sales milestones and SPRIX-specific royalties and payments. Pro forma balance sheet as of December 31, 2025 reflects increased cash to $45.2 million and shareholders' equity to $109.5 million, driven by the $35 million inflow net of $1.9 million transaction costs. However, pro forma continuing operations show revenues of $68.2 million for 2025 (up 9.7% YoY from $62.2 million in 2024) but a widened net loss of $31.3 million (14.2% larger YoY loss from $27.5 million).

• ·Discontinued operations generated $50.5 million in revenues and $11.4 million net income for year ended Dec 31, 2025 prior to divestiture.
• ·Pro forma basic and diluted net loss per share for continuing operations: $(4.90) for 2025 (vs historical $(4.74)) and $(4.32) for 2024.
• ·Prior divestiture of Assertio Therapeutics on May 9, 2025 to ATIH Industries, LLC, resulting in $8.2 million loss (not classified as discontinued ops).

14-04-2026

Monroe Capital Corporation (MRCC) filed an 8-K on April 14, 2026, including an Amended and Restated Charter that authorizes 100 shares of common stock at $0.001 par value per share (aggregate par value $0.10) and designates a single director, Michael Balkin. The filing covers items such as termination of a material definitive agreement (1.02), completion of an acquisition (2.01), changes in control (5.01), director election (5.02), and charter amendment (5.03), indicating a significant corporate restructuring event.

• ·Principal office and resident agent address: c/o The Corporation Trust Incorporated, 2405 York Road, Suite 201, Timonium, Maryland 21093
• ·Board may amend charter to increase/decrease shares without stockholder action
• ·Provisions limit director/officer liability and provide indemnification, subject to Investment Company Act

14-04-2026

Suncrete Inc., formed on September 30, 2025, to facilitate a business combination with Haymaker Acquisition Corp. 4, reported zero total assets and cash, $31,519 in accounts payable and accrued expenses, and a net loss of $31,519 for the period from inception to December 31, 2025, raising substantial going concern doubts due to liquidity issues and a July 28, 2026, combination deadline. The financial statements highlight a stockholder's deficit of $31,519 with no operations beyond merger preparations. However, the Business Combination was consummated on April 8, 2026.

• ·Common stock: $0.0001 par value, 1,000 shares authorized, issued, and outstanding.
• ·Weighted average shares outstanding: 1,000; basic and diluted net loss per share: $(31.52).
• ·Business Combination Agreement dated October 9, 2025.
• ·Combination Period deadline: July 28, 2026.

14-04-2026

Suncrete Inc., incorporated on September 30, 2025, to facilitate a business combination, reported $0 in total assets and cash, $31,519 in accounts payable and total liabilities, and a net loss of $31,519 for the period from inception to December 31, 2025, resulting in a working capital deficit of $31,519 and substantial going concern doubts if the merger is not completed by July 28, 2026. The financial statements, audited by WithumSmith+Brown, PC, show no revenues and operating expenses fully funded by payables. However, the Business Combination with Haymaker Acquisition Corp. 4 (SPAC) and Concrete Partners Holding, LLC was successfully consummated on April 8, 2026.

• ·Net loss per share: $(31.52)
• ·Business Combination Agreement dated October 9, 2025
• ·Combination Period deadline: July 28, 2026
• ·Auditor: WithumSmith+Brown, PC (PCAOB registered)
• ·Related party: Stockholder funded formation costs via payables

14-04-2026

Illumination Acquisition Corp. I, a blank check company (SPAC), appointed John DeMarais as Chief Operating Officer effective April 13, 2026, with a standard indemnification agreement and no material related-party transactions. Mr. DeMarais has extensive SPAC and M&A experience, including supporting six SPAC business combinations and over 20 SPAC transactions, from roles at Lucid Capital Markets (since April 2025), Craig-Hallum Capital Group (2021-2025), and Ernst & Young (2017-2021). No financial impacts or performance metrics were reported.

• ·Mr. DeMarais holds a B.A. from Gustavus Adolphus College.
• ·Company securities trade on Nasdaq: ILLUU (units), ILLU (shares), ILLUW (warrants).
• ·Registrant is an emerging growth company.

14-04-2026

Apogee Acquisition Corp, a blank check company, consummated its initial public offering on April 8, 2026, selling 17,250,000 units at $10.00 per unit for gross proceeds of $172,500,000, including the full exercise of the 2,250,000-unit over-allotment option. Simultaneously, it completed a private placement of 470,000 units to sponsor Apogee Acquisition Sponsor LLC for $4,700,000. A total of $173,362,500 ($10.05 per unit) was placed in trust, with the audited balance sheet as of April 8, 2026, showing total assets of $174,101,426 and cash outside trust of $738,926.

• ·Over-allotment option fully exercised for 2,250,000 units.
• ·Sponsor surrendered 3,833,333 founder shares for no consideration on March 31, 2026.
• ·No Class B ordinary shares forfeited due to full over-allotment exercise.
• ·Accumulated deficit of $(5,261,696) as of April 8, 2026.
• ·Audited by Adeptus Partners, LLC (PCAOB ID# 3686).

14-04-2026

ACP Holdings Acquisition Corp., a blank check company, consummated its IPO on April 8, 2026, selling 20,000,000 units at $10.00 each for gross proceeds of $200,000,000, alongside a private placement of 485,000 units for $4,850,000. On April 10, 2026, it issued 1,461,600 over-allotment units for additional $14,616,000 gross proceeds, with $215,689,080 placed in trust including up to $4,500,000 deferred underwriting commissions. The audited balance sheet as of April 8, 2026, shows $201,000,000 in the trust account and total assets of $202,850,000.

• ·Transaction costs: $6,592,608 including $2,000,000 cash underwriting fee and $592,608 other offering costs.
• ·As a result of partial over-allotment exercise, 512,800 founder shares (Class B) forfeited.
• ·Shareholders’ Deficit: $(2,964,365) as of April 8, 2026.

14-04-2026

Inflection Point Acquisition Corp. V (IPEX), a blank check company, furnished an investor presentation under Item 7.01 of Form 8-K regarding its previously announced Business Combination Agreement dated October 13, 2025, with GOWell Technology Limited (GOWell), GOWell Energy Technology (PubCo), and IPCV Merger Sub Limited, to be used at an Analyst Day event on April 14, 2026. The filing includes standard disclaimers, forward-looking statement cautions, and directs investors to the preliminary proxy statement/prospectus filed with the SEC. No financial results or performance metrics are disclosed in the filing.

• ·Business Combination Agreement entered into on October 13, 2025.
• ·Analyst Day event scheduled for April 14, 2026.
• ·Securities registered: IPEXU (Units), IPEX (Class A ordinary shares), IPEXR (Rights) on Nasdaq Stock Market LLC.
• ·Emerging growth company status confirmed.
• ·Proxy solicitation participants include IPEX, GOWell, directors, and executive officers.