US Merger & Acquisition SEC Filings — September 21, 2026

21-09-2026

StoneBridge Acquisition II Corp. filed an 8-K on September 21, 2026, disclosing the availability of its PFIC Annual Information Statement for the taxable year ended December 31, 2025, to assist shareholders with QEF elections. The company explicitly disclaims any representation regarding its PFIC status, and the filing contains no financial results or operational updates.

• · Filing date: September 21, 2026
• · Taxable year covered: ended December 31, 2025
• · Exhibit 99.1 contains the PFIC Annual Statement
• · Company is an emerging growth company
• · Securities listed on Nasdaq: Units (APACU), Class A Ordinary Shares (APAC), Rights (APACR)

21-09-2026

K&F Growth Acquisition Corp. II (KFIIU) entered into a promissory note agreement on September 18, 2026, allowing the company to borrow up to $300,000 from an unnamed payee to fund working capital needs prior to its proposed initial business combination. The note is non-interest bearing, matures upon the earlier of the business combination or liquidation, and includes a conversion feature allowing the payee to convert up to $300,000 of unpaid principal into units identical to those issued in a private placement at the IPO. The note also contains a trust waiver, preventing the payee from seeking recourse against the trust account established from the IPO proceeds.

• · The note is dated September 18, 2026, and was filed on September 21, 2026.
• · The payee is not named in the filing (placeholder [ ]).
• · Drawdowns can be requested at the Maker's discretion, with funding required within five business days.
• · The note is governed by Delaware law.
• · Conversion units consist of one Class A ordinary share and one right to receive 1/15 of one Class A ordinary share.
• · Holders are entitled to one demand registration and piggyback registration rights under the existing Registration Rights Agreement dated February 4, 2025.
• · The trust waiver explicitly waives any claims against the trust account established from the IPO proceeds.

21-09-2026

Viking Acquisition Corp. II, a blank-check company, entered into a $544,080 promissory note with its sponsor, Viking Acquisition Sponsor II, LLC, on September 18, 2026. The non-interest-bearing note is due upon the earlier of the consummation of an initial business combination or the winding up of the company, and is convertible into units of the post-combination entity at $10.00 per unit. This note restates and increases a prior $514,080 note by an additional $30,000 advance, and the sponsor waives any claim against the trust account established in the IPO.

• · The note is non-interest bearing and matures upon the earlier of the initial business combination or winding up.
• · The sponsor waives any claim against the trust account established in connection with the IPO.
• · The note is convertible into units of the post-business combination entity at $10.00 per unit, with terms identical to private placement units issued in the IPO.
• · The note restates and replaces a prior note dated August 19, 2026, with an additional $30,000 advance.

21-09-2026

Integrated Wellness Acquisition Corp (WELUF) filed an 8-K on September 21, 2026, amending its Articles of Association to extend the deadline for completing a business combination to March 16, 2027 (or an earlier date set by the board). The amendments also clarify restrictions on issuing additional shares prior to a business combination and detail the automatic redemption process if no deal is completed by the Termination Date. This is a routine SPAC charter amendment, not a merger or acquisition event.

• · The Termination Date for the business combination is March 16, 2027, or an earlier date determined by the board of directors.
• · If no business combination is consummated by the Termination Date, an Automatic Redemption Event triggers: the company must cease operations, redeem Public Shares within 10 business days at the Per-Share Redemption Price, and then liquidate and dissolve.
• · Before a business combination, the company may not issue additional shares that would entitle holders to receive funds from the Trust Account or vote as a class with Public Shares on a business combination or on amendments to extend the deadline.

21-09-2026

Calisa Acquisition Corp entered into a Prepaid Forward Purchase Agreement (FPA) with Goodvision AI Inc. and Harraden Circle Investments, LLC to potentially retain up to 3,000,000 ordinary shares from redeeming public shareholders at the redemption price (~$10.31 per share as of Aug 31, 2026), supporting the pending Business Combination with Goodvision. The FPA allows the Purchaser to buy shares from redeeming holders, with the Company paying the Prepayment Amount from trust proceeds at closing. The Purchaser will not vote the shares at the shareholder meeting, and any unsold shares revert to the Company after 12 months.

• · The FPA is intended to maximize funds retained by the Company after the Business Combination.
• · The Purchaser will not vote Forward Purchase Shares at the shareholder meeting.
• · The Prepayment Amount equals number of Forward Purchase Shares multiplied by Redemption Price, paid from trust account proceeds.
• · The Maturity Date is 12 months after closing; unsold shares return to the Company.
• · The Purchaser may terminate early by paying the Reset Price (initially Redemption Price, adjustable downward).
• · The Business Combination Agreement was dated March 6, 2026, and the Registration Statement on Form S-4 (File No. 333-296926) was declared effective September 11, 2026.

21-09-2026

Quartzsea Acquisition Corp deposited $175,000 into its trust account on September 19, 2026, to extend the deadline for its initial business combination by one month, from September 19, 2026 to October 19, 2026. The extension is permitted under amendments approved by shareholders on June 23, 2026, allowing month-to-month extensions through October 19, 2026. This is a routine procedural step for a SPAC that has not yet completed a merger, indicating ongoing efforts to find a target but also reflecting the time pressure of the approaching final deadline.

• · The extension is the first of up to one-month extensions permitted through October 19, 2026.
• · The deposit amount is the lesser of $175,000 or $0.033 per outstanding public share.
• · Shareholders approved the amendment allowing extensions on June 23, 2026.

21-09-2026

IB Acquisition Corp. (SPAC) and GNQ Insilico Inc. amended their Business Combination Agreement dated March 16, 2026, to restructure the Bridge Financing and PIPE Financing. The amendment redefines the Bridge Financing as up to $2,222,223 in debt from ATW Quantum Bio LLC, and the PIPE Investments as up to approximately $16,470,588 in senior secured convertible notes. It also introduces an Equity Purchase Facility allowing SPAC to sell up to $50 million of common shares post-closing, while removing the Minimum Cash Amount condition.

• · The amendment deletes the Minimum Cash Amount definition, removing a condition precedent for closing.
• · The Equity Purchase Facility is a new arrangement with SZOP Opportunities 1 LLC, giving SPAC the right (but not obligation) to sell up to $50 million of newly issued common shares post-closing.
• · The Initial Bridge Financing includes convertible notes from five parties totaling $450,000 (Island Capital $250k, Jensen $100k, Bailey $25k, Butler Trust $50k, Northlea $25k), plus warrants.
• · The Company may pay off the Island Capital Note prior to Closing with Bridge Financing proceeds.
• · The amendment excludes Private Placement Securities from transfer restrictions during the Founder Shares Lock-Up Period under the Sponsor Support Agreement.
• · The definition of 'Alternative Transaction' was expanded to include any business combination other than the Transactions for SPAC.

21-09-2026

Axos Financial, Inc. announced that its subsidiary, Axos Bank, completed the acquisition of approximately $1.9 billion in IRA deposits from Capital One on September 21, 2026. The transaction, originally agreed upon on April 22, 2026, involved the purchase of individual retirement accounts held in savings and certificate of deposit accounts, with Axos paying a negotiated premium for the deposits. This acquisition significantly expands Axos's deposit base, but no information on the cost of the premium or the impact on profitability was disclosed.

• · The acquisition was completed on September 21, 2026, the same date as the filing.
• · The Purchase and Assumption Agreement was originally signed on April 22, 2026.
• · Axos paid a negotiated premium for the deposits, but the premium amount was not disclosed.
• · The acquired deposits are specifically IRA deposits, which are typically sticky and lower-cost.

21-09-2026

Algorhythm Holdings, Inc. (NASDAQ: RIME) announced a leadership transition in connection with a transformational acquisition and strategic refocus. The company dismissed CEO Gary Atkinson after ~20 years of service, and he also resigned from the Board. The transaction, involving a high-growth, revenue-generating, EBITDA-positive energy business, will bring a new CEO and additional board members, with further details to be disclosed.

• · The acquisition target is a high-growth, revenue-generating, EBITDA-positive business in the energy space.
• · The leadership transition includes the appointment of a new CEO and additional board members.
• · The company's operating focus will significantly change as a result of the transaction.
• · Gary Atkinson remains a continuing shareholder and expressed support for the new leadership.
• · The company will provide additional information in the near future regarding the transaction and strategic direction.

21-09-2026

National CineMedia, Inc. (NCM) completed its acquisition of Captivate Holdings, LLC on September 18, 2026, for an enterprise value of $275.0 million, creating a combined premium video and digital out-of-home advertising platform with over 48,000 digital screens across 185 DMAs. The acquisition was funded via a new $275.0 million senior secured first lien term loan, cash on hand, and a new $25.0 million revolving credit facility (with $10 million drawn at closing). While the deal expands NCM's reach into office and residential video advertising, it also increases leverage and integration risks.

• · Transaction closed on September 18, 2026, following regulatory approval.
• · Crestline Direct Finance, L.P. acted as administrative agent and collateral agent under the credit facilities.
• · Combined platform includes all of the top 100 DMAs.
• · Captivate operates over 26,000 digital video screens across more than 11,000 office and residential buildings in North America.
• · NCM's cinema platform includes approximately 22,000 total theater and lobby screens in over 1,750 theaters.
• · NCM is the managing member and owner of 100% of National CineMedia, LLC (NCM LLC).

21-09-2026

Inflection Point Acquisition Corp. VII (formerly Columbus Circle Capital Corp II) is pursuing a business combination with Elroy Air, Inc., a drone logistics company. On September 21, 2026, the parties held an analyst day and released an investor presentation. The deal is subject to shareholder approval and regulatory filings, with no financial terms disclosed in this 8-K.

• · The Business Combination Agreement was entered into on June 26, 2026.
• · Inflection Point changed its name from Columbus Circle Capital Corp II on September 26, 2025.
• · Elroy Air's demand pipeline consists of non-binding letters of intent, MOUs, and uncommitted early delivery reservations.
• · Risks include reliance on a third-party manufacturing partner for the Chaparral drone and the need for FAA and DoD approvals.
• · A PIPE investment is associated with the Business Combination, but no amount is specified in this filing.

21-09-2026

Ocean Capital Acquisition Corp disclosed in an 8-K that on September 17, 2026, Poseidon Ocean Corporation transferred 3,813,333 ordinary shares of the Sponsor to Chi-Ping Cindy Lee, and four other individuals each transferred 5,000 Sponsor shares, totaling 3,833,333 shares (100% of Sponsor equity). Following the transfers, the Transferee owns 100% of the Sponsor, while the Sponsor's holdings in the Company and its obligations remain unchanged. The filing is a routine ownership transfer disclosure with no financial impact on the Company.

• · The Transferee now owns 100% of the Sponsor's issued and outstanding equity interests.
• · The Sponsor remains the record holder of the same number of Company securities as before the transfers.
• · The Sponsor's rights and obligations under IPO-related agreements are unchanged.
• · The transfers were made pursuant to separate share transfer instruments on September 17, 2026.
• · The Company is an emerging growth company and has elected not to use the extended transition period for new financial accounting standards.