12 unchanged sentences
to allow timely decisions regarding required disclosure.
−Removed: As of May 31, 2026, our Chief Executive Officer and Chief Financial Officer carried
−Removed: out an evaluation with the participation of management of the effectiveness of our disclosure controls and procedures, as defined in Rules 13a-15(e)
−Removed: and 15d-15(e) under the Securities Exchange Act of 1934.
−Removed: Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer
−Removed: concluded that our disclosure controls and procedures were not effective at a reasonable assurance level as of May 31, 2026.
+Added: As of August 31, 2026, our Chief Executive Officer and Chief Financial Officer
+Added: carried out an evaluation with the participation of management of the effectiveness of our disclosure controls and procedures, as defined
+Added: in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934.
+Added: Based upon that evaluation, our Chief Executive Officer
+Added: and Chief Financial Officer concluded that our disclosure controls and procedures were not effective at a reasonable assurance level as
+Added: of August 31, 2026, because, in light of the Company’s limited operations and personnel since inception as a blank check company, the Company has not yet
+Added: fully designed, implemented and documented formal internal control over financial reporting, including with respect to segregation of
+Added: duties and written policies and procedures for accounting and financial reporting.
+Added: Notwithstanding the foregoing, management believes
+Added: that the unaudited consolidated financial statements included in this Quarterly Report fairly present, in all material respects, the Company’s
+Added: financial condition, results of operations and cash flows for the periods presented.
+Added: Management intends to continue to develop and formalize
+Added: the Company’s internal control over financial reporting, including in connection with the preparation for its initial business combination.
in Internal Control over Financial Reporting
20 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.