{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-037716","form_type":"8-K","ticker":"GIG","cik":"0002023730","company_name":"GigCapital7 Corp.","filed_at":"2026-02-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.019835+00:00","generated_at":"2026-05-16T05:05:41.311932+00:00","sec_items":["2.03","3.02","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"GigCapital7 issues $148K convertible promissory note to sponsor for working capital","bullets":["Note is $148,000, unsecured, bears no interest, due at initial business combination or winding up.","Convertible at sponsor's election into units at $10.00 per unit; full conversion yields 14,800 units.","Units upon conversion are identical to private placement units from IPO, each with one Class A share and one warrant.","Issued to GigAcquisitions7 Corp. (Sponsor) under Section 4(a)(2) exemption; no general solicitation.","Sponsor waives any claim against trust account; proceeds repayable from trust upon business combination."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-037716","json":"https://secwatch.observer/filing/0001193125-26-037716.json","markdown":"https://secwatch.observer/filing/0001193125-26-037716.md","text":"https://secwatch.observer/filing/0001193125-26-037716.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/d848254d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:05:41.311932+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":[{"claim_id":"5205afa45ccc8e8584ef9494d48cc64e4b6f402d","claim":"GigCapital7 Corp. incurred convertible notes of $148,000.00 with GigAcquisitions7 Corp. at no interest maturing upon the consummation of a business combination.","evidence_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001342916-26-000028","ticker":"HNOI","company_name":"HNO International, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"HNO International issues $67,500 convertible note and warrant to Monroe Street Capital","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 3.02, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001342916-26-000028","json":"https://secwatch.observer/filing/0001342916-26-000028.json","markdown":"https://secwatch.observer/filing/0001342916-26-000028.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/hnoi8k5526.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"On May 5, 2026, HNO International, Inc. (the \"Company\") entered into a Securities Purchase Agreement (the \"MSC Purchase Agreement\") with Monroe Street Capital Partners, LP, a Delaware limited partnership (the \"MSC Buyer\"), pursuant to which the Company issued to the MSC Buyer a Convertible Promissory Note in the principal amount of $67,500","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm"}},{"accession":"0001829126-26-004870","ticker":"BKHA","company_name":"Black Hawk Acquisition Corp","filed_at":"2026-05-08T23:59:59+00:00","headline":"Black Hawk Acquisition issues up to $300K convertible note to sponsor at 10% interest","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 3.02, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-26-004870","json":"https://secwatch.observer/filing/0001829126-26-004870.json","markdown":"https://secwatch.observer/filing/0001829126-26-004870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2000775/000182912626004870/0001829126-26-004870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2000775/000182912626004870/blackhawkacq_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"On May 4, 2026, Black Hawk Acquisition Corp., a Cayman Islands exempted company (the “Company”), issued a convertible promissory note (the “Note”) in the principal amount of up to $300,000 to Black Hawk Management LLC (the “Sponsor”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2000775/000182912626004870/0001829126-26-004870-index.htm"}},{"accession":"0001213900-26-052806","ticker":null,"company_name":"Aimfinity Investment Corp. I","filed_at":"2026-05-06T23:59:59+00:00","headline":"Aimfinity extends deadline to May 28, 2026; issues $2K note to sponsor for extension funding","event_type":"debt","sec_items":["2.03","3.02","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 3.02, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-052806","json":"https://secwatch.observer/filing/0001213900-26-052806.json","markdown":"https://secwatch.observer/filing/0001213900-26-052806.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1903464/000121390026052806/0001213900-26-052806-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1903464/000121390026052806/ea0289409-8k425_aimfini1.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"In connection with the Extensions, the Company issued an unsecured promissory note dated May 5, 2026, in the principal amount of up to $2,000 (the “ Note ”) to Mr. I-Fa Chang, which evidences prior loans made by Mr. Chang and permits additional loans thereunder. As of May 6, 2026, the Company has drawn an aggregate of $1,000 under the Note to fund the Extensions. The Note does not bear interest, except that overdue amounts accrue default interest at the prevailing short-term U.S. Treasury Bill rate, and amounts outstanding thereunder are payable on the earlier of the consummation of the Company’s initial business combination and the Company’s liquidation.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1903464/000121390026052806/0001213900-26-052806-index.htm"}},{"accession":"0001213900-26-052899","ticker":"EURK","company_name":"Eureka Acquisition Corp","filed_at":"2026-05-06T23:59:59+00:00","headline":"Eureka Acquisition extends deadline to June 3, 2026; issues $150K note to Marine Thinking","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 3.02, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-052899","json":"https://secwatch.observer/filing/0001213900-26-052899.json","markdown":"https://secwatch.observer/filing/0001213900-26-052899.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2000410/000121390026052899/0001213900-26-052899-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2000410/000121390026052899/ea0289458-8k425_eureka.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"The Company issued an unsecured promissory note in the aggregate principal amount of $150,000 (the “ Extension Note ”) dated April 4, 2026 to Marine Thinking in connection with the payment of the Monthly Extension Fee. The Extension Note bears no interest and is payable in full upon the earlier to occur of (i) the consummation of the Company’s business combination or (ii) the date of expiry of the term of the Company (the “ Maturity Date ”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2000410/000121390026052899/0001213900-26-052899-index.htm"}},{"accession":"0001213900-26-050951","ticker":"CERO","company_name":"CERO THERAPEUTICS HOLDINGS, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"CERo Therapeutics issues $500K convertible note to Keystone Capital at 10% interest","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 3.02, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-050951","json":"https://secwatch.observer/filing/0001213900-26-050951.json","markdown":"https://secwatch.observer/filing/0001213900-26-050951.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1870404/000121390026050951/0001213900-26-050951-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1870404/000121390026050951/ea028870101-8k_cero.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"On April 27, 2026, CERo Therapeutics Holdings, Inc., a Delaware corporation (the \"Company\") issued and sold a convertible promissory note for an purchase price of $400,000, having a principal face value of $500,000 (the \"Note\") to Keystone Capital Partners, LLC (\"Lender\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1870404/000121390026050951/0001213900-26-050951-index.htm"}},{"accession":"0001493152-26-020888","ticker":"NCPL","company_name":"Netcapital Inc.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Netcapital raises $275K via convertible notes and related-party note for working capital","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 3.02, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020888","json":"https://secwatch.observer/filing/0001493152-26-020888.json","markdown":"https://secwatch.observer/filing/0001493152-26-020888.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1414767/000149315226020888/0001493152-26-020888-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1414767/000149315226020888/form8-k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"On April 30, 2026, the Company also issued one unsecured, non-convertible promissory note in the total principal amount of $300,000, for gross proceeds of $150,000, reflecting a 50% original issue discount.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1414767/000149315226020888/0001493152-26-020888-index.htm"}},{"accession":"0001493152-26-026654","ticker":"SOUL","company_name":"Soulpower Acquisition Corp.","filed_at":"2026-06-01T21:00:32+00:00","headline":"SPAC Soulpower Acquisition issues up to $2.5M promissory note to sponsor affiliate for working capital","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-026654","json":"https://secwatch.observer/filing/0001493152-26-026654.json","markdown":"https://secwatch.observer/filing/0001493152-26-026654.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/form8-k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"On May 29, 2026, Soulpower Acquisition Corporation (the \"Company\") issued an unsecured promissory note in the principal amount of up to $2,500,000 (the \"B Note\") to Soulpower Management LLC (the \"Lender\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm"}},{"accession":"0001140361-26-023577","ticker":"TCPC","company_name":"BlackRock TCP Capital Corp.","filed_at":"2026-06-01T20:50:02+00:00","headline":"BlackRock TCP Capital closes $535.8M CLO securitization, repays existing debt facilities","event_type":"debt","sec_items":["1.01","1.02","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-023577","json":"https://secwatch.observer/filing/0001140361-26-023577.json","markdown":"https://secwatch.observer/filing/0001140361-26-023577.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/ef20075169_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On January 30, 2026, GigCapital7 Corp., a Cayman Islands exempted company (the \"Company\"), issued an unsecured convertible promissory note (the \"Working Capital Note\") in the principal amount of $148,000.00 to GigAcquisitions7 Corp., a Cayman Islands exempted company (the \"Sponsor\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526037716/0001193125-26-037716-index.htm","comparable_excerpt":"Item 1.01. Entry into a Material Definitive Agreement. On May 27, 2026 (the \" Closing Date \"), BlackRock TCP Capital Corp. (the \" Company \"), through its subsidiary, completed a $535,780,000 securitization of certain loans held by a subsidiary of the Company (the \" CLO Transaction \"). On the Closing Date and in connection with the CLO Transaction, BlackRock DLF 2026-C","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}