US Merger & Acquisition SEC Filings — October 07, 2026

07-10-2026

Vylor Inc. filed an 8-K disclosing the adoption of a new Global Omnibus Employee Stock Purchase Plan (ESPP) effective January 1, 2027. The plan allows eligible employees to purchase company common stock at a 15% discount to fair market value through payroll deductions, with a maximum contribution of $12,500 per six-month offering period. The filing is a routine corporate governance matter establishing a broad-based employee equity program.

• · Plan has two components: a Code Section 423 Component (tax-qualified, U.S.) and a Non-Code Section 423 Component (non-qualified, international sub-plans).
• · Offering periods are six-month cycles starting January 1 and July 1 each year.
• · Participants can contribute 1% to 15% of base salary or regular hourly wages via payroll deduction.
• · Shares are purchased at 85% of fair market value on the purchase date.
• · Required holding period for purchased shares is 12 months unless otherwise determined by the Plan Administrator.
• · Employees owning 5% or more of company stock are excluded from participation.

07-10-2026

First Digital, the group behind the FDUSD stablecoin, has signed a definitive business combination agreement with SPAC CSLM Digital Asset Acquisition Corp III (KOYN) to become a publicly listed Nasdaq company. The transaction values First Digital at $250 million on a pre-money equity basis, with closing expected in the first half of 2027. While First Digital generated approximately $87 million in revenue in FY2025 and FDUSD has recorded over $4.7 trillion in cumulative trading volume, its new Finance District ecosystem for the agentic economy does not yet contribute material revenue, and the transaction remains subject to shareholder and regulatory approvals.

• · FDUSD reached $1 billion in market capitalization within four months of launch.
• · FDUSD reserves are held by First Digital Trust Limited, a Hong Kong-licensed custodian, in segregated accounts with monthly independent attestations.
• · First Digital holds a Trust or Company Service Provider (TCSP) license in Hong Kong and two Money Services Business (MSB) registrations in Canada; a license application is pending with the Abu Dhabi Global Market (ADGM).
• · First Digital plans to open a branch office in Korea in Q1 2027.
• · Vincent Chok will receive Class B ordinary shares of the Listed Company, carrying ten votes per share, while other shareholders receive Class A shares with one vote per share.
• · The transaction contains no minimum cash condition.
• · First Digital initiated a defamation action against Justin Sun (Sun Yuchen) in the High Court of Hong Kong on April 3, 2025.
• · Finance District does not yet contribute material revenue to First Digital.

07-10-2026

Pine Tree Acquisition Corp. (PAXG), a blank check company led by CEO Wei Qian, priced its $100,000,000 initial public offering of 10,000,000 units at $10.00 per unit. The units are expected to begin trading on Nasdaq on October 6, 2026 under the ticker 'PAXGU', with the offering expected to close on October 7, 2026. The company has granted underwriters a 45-day option to purchase up to an additional 1,500,000 units to cover over-allotments.

• · The company is a Cayman exempt company formed as a blank check company for the purpose of entering into a merger or similar business combination.
• · Each unit consists of one Class A ordinary share and one right entitling its holder to receive three-fourths (3/4) of one Class A ordinary share upon consummation of an initial business combination, subject to adjustment.
• · The registration statement on Form S-1 (SEC File Number 333-292289) was declared effective on October 5, 2026.
• · Maxim Group LLC is acting as lead book-running manager, and the prospectus can be obtained from their New York office.

07-10-2026

Columbus Acquisition Corp (Cayman Islands) filed an 8-K on October 7, 2026, announcing the completion of a business combination, triggering a comprehensive set of corporate actions including delisting from its exchange, changes in control, and board changes. The filing is a standard post-transaction disclosure for a Special Purpose Acquisition Company (SPAC), but the filing does not disclose the specific target company, deal value, or financial terms of the transaction.

• · The filing is a standard 8-K for a SPAC business combination completion.
• · The transaction resulted in a change of control and a complete overhaul of the board and management.
• · The company will be delisted from its current exchange, indicating a transition to a new listing or private status.
• · The filing does not disclose the identity of the target company or the financial terms of the deal.

07-10-2026

Richardson Electronics reported strong Q1 FY2027 results with net sales up 18.9% YoY to $64.9M and net income surging 112.6% to $4.1M. All three business units grew, led by PMT (+19.7%) and GES (+27.1%). However, other expense swung to a loss of $0.1M from income of $1.4M, and foreign exchange losses increased, partially offsetting gains. The company also declared a $0.06 per share quarterly dividend.

• · Gross margin improved to 34.6% from 31.0%, aided by a 1.7% IEEPA Tariff Refund.
• · Operating expenses increased to $17.4M from $16.0M, but improved as a percentage of net sales to 26.8% from 29.2%.
• · The company had no outstanding debt on its revolving line of credit with PNC Bank at quarter end.
• · Capital expenditures were $1.7M in Q1 FY2027, up from $1.0M in Q1 FY2026.
• · The dividend of $0.06 per share is payable on November 25, 2026 to holders of record as of November 6, 2026.

07-10-2026

Southport Acquisition Sponsor II LLC, its managing member Southport Sponsor Management II, LLC, and Jeb Spencer (Chairman, CEO, CFO of the issuer) filed a Schedule 13D disclosing beneficial ownership of 8,166,667 ordinary shares of Southport Acquisition Corp. II, representing 27.7% of the outstanding shares as of October 2, 2026. The shares were acquired for a total purchase price of $5,025,000, funded by the Sponsor's working capital, and include 7,666,667 Class B founder shares purchased in July 2026 for $25,000 and 500,000 Class A placement units purchased at $10.00 per unit in connection with the issuer's IPO on October 2, 2026. The filing indicates no plans for extraordinary corporate actions beyond the blank-check company's stated purpose of pursuing a business combination.

• · The Sponsor paid approximately $0.003 per share for the 7,666,667 Class B Founder Shares in July 2026.
• · Each Placement Unit consists of one Class A Ordinary Share and one-half of a warrant, with each whole warrant exercisable into one Class A Ordinary Share at $11.50, subject to adjustment, commencing 30 days after the initial business combination.
• · The Reporting Persons have agreed to vote their shares in favor of any proposed business combination and not to redeem any shares in connection with a shareholder vote or tender offer to approve an initial business combination.
• · No transactions in Ordinary Shares were effected by the Reporting Persons during the 60 days preceding the filing date, except as described in Items 4 and 6.

07-10-2026

Launch Two Acquisition Corp. (LPBBU) further postponed its extraordinary general meeting from October 7, 2026, to October 8, 2026, to vote on a proposal to extend the deadline for an initial business combination from October 9, 2026, to April 9, 2027. The redemption deadline for shareholders was also extended to October 7, 2026, at 5:00 p.m. ET. This is the second postponement of the meeting, indicating potential challenges in securing shareholder approval for the extension.

• · The meeting was originally scheduled for October 6, 2026, and was first postponed to October 7, 2026, before this further postponement to October 8, 2026.
• · The extension would allow the company to consummate a business combination on a monthly basis up to six times, from October 9, 2026, to April 9, 2027.
• · The proxy statement was filed with the SEC and mailed to shareholders as of the record date of September 9, 2026.

07-10-2026

Charlton Aria Acquisition Corp (CHARU) announced a definitive business combination agreement with KQC Quantum, Inc., the parent of Korea Quantum Computing Co., Ltd., valuing KQC at a pre-money equity value of $80 million ($11.00 per share). The combined company is expected to list on Nasdaq under the ticker 'KQC,' with Charlton Aria's trust account holding approximately $93.5 million as of September 25, 2026. However, the transaction faces a tight deadline—Charlton Aria must complete its initial business combination by October 25, 2026, unless shareholders approve an extension, and the cash available at closing depends on shareholder redemptions, with a minimum cash condition of $30 million.

• · KQC was founded in 2021 and is headquartered in Busan, South Korea, with an office in Seoul.
• · KQC has completed quantum computing projects with POSCO Holdings (battery materials) and Busan Transportation Corporation (urban rail scheduling), and paid post-quantum security proofs of concept with Industrial Bank of Korea and LS ITC.
• · Qubiteer demo launched in June 2026; initial application areas include industrial optimization and scheduling.
• · KQC has a memorandum of understanding with GEM in Southeast Asia (announced September 2026).
• · The transaction is expected to close in the first half of 2027, subject to shareholder approval, SEC effectiveness of Form S-4, Nasdaq listing, and minimum cash condition.
• · Charlton Aria must complete its initial business combination by October 25, 2026, unless shareholders approve an extension.
• · Existing KQC shareholders will roll 100% of their equity into the combined company.