Note 9 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the date of the condensed balance sheet up to the date that the accompanying unaudited condensed financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the accompanying unaudited condensed financial statements.

Commencing on July 8, 2026, the Company entered into an agreement to pay an affiliate of the Sponsor, $10,000 per month for office space, utilities, and secretarial and administrative support through the earlier of the Company’s consummation of a Business Combination and its liquidation.

The IPO Registration Statement for the Company’s Initial Public Offering was declared effective on July 8, 2026. On July 10, 2026, the Company consummated an Initial Public Offering of 23,000,000 Units at $10.00 per Unit, which includes the full exercise of the underwriters’ Over-Allotment Option of 3,000,000 Option Units, generating gross proceeds of $230,000,000. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 665,000 Private Placement Units at a price of $10.00 per Private Placement Unit to the Sponsor and the Representatives, generating gross proceeds of $6,650,000.

Upon the closing of the Initial Public Offering on July 10, 2026, an amount of $230,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units, and a portion of the proceeds of the sale of the Private Placement Units, was deposited into the Trust Account.

On July 10, 2026, the underwriters were paid in cash an underwriting discount of 2.00% of the gross proceeds of the Initial Public Offering, excluding the amount of the Over-Allotment Option, or $4,000,000 in the aggregate.

On July 10, 2026, the Company fully repaid the outstanding balance of the IPO Promissory Note amounting to $300,000.