{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-021704","form_type":"8-K","ticker":"PALO","cik":"0002101562","company_name":"PALOMA ACQUISITION CORP I","filed_at":"2026-03-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.267079+00:00","generated_at":"2026-05-15T22:53:00.285500+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Paloma Acquisition Corp I closes IPO of 15M units at $10, raises $164.5M trust","bullets":["IPO of 15,000,000 units at $10.00 each generated $150M gross proceeds.","Underwriters partially exercised over-allotment: 1,450,000 additional units for $14.5M.","Private placement of 500,000 units to sponsor & underwriters (+29K additional) raised $5.29M.","Total trust account balance of $164.5M as of Feb 25, 2026.","Audited balance sheet shows $1.57M cash, $1.26M working capital, $4.74M shareholders' deficit."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-021704","json":"https://secwatch.observer/filing/0001104659-26-021704.json","markdown":"https://secwatch.observer/filing/0001104659-26-021704.md","text":"https://secwatch.observer/filing/0001104659-26-021704.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2101562/000110465926021704/0001104659-26-021704-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2101562/000110465926021704/tm267405d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:53:00.285500+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}