Note 9 — Subsequent Events 

The Company evaluated subsequent events and transactions that occurred after the condensed balance sheet date up to the date that the 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 unaudited condensed financial statements.

Commencing on July 16, 2026, the Company entered into an agreement to pay 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 registration statement for the Company’s Initial Public Offering was declared effective on July 16, 2026. On July 20, 2026, the Company consummated an Initial Public Offering of 26,000,000 Units at $10.00 per Unit, which includes the partial exercise of the underwriters’ over-allotment option of 1,000,000 Units, generating gross proceeds of $260,000,000. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 707,500 Private Placement Units at a price of $10.00 per Private Placement Unit to the Sponsor and underwriters, generating gross proceeds of $7,075,000.

Upon the closing of the Initial Public Offering on July 20, 2026, an amount of $260,000,000 ($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 20, 2026, the underwriters were paid in cash an underwriting discount of $0.20 per Unit, or $5,200,000 in the aggregate. Additionally, the underwriters were entitled to a deferred underwriting discount of $0.35 per Unit, or $9,100,000 in the aggregate (or an addition of up to $962,500 in the aggregate depending on the extent to which the underwriters’ remaining over-allotment option is exercised within the 45-day period following the closing of the Initial Public Offering), payable to the representative on behalf of the underwriters only upon the consummation of an initial Business Combination.

On July 20, 2026, the Company fully repaid the outstanding balance of the promissory note amounting to $300,000.