---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-078600"
form_type: "8-K"
ticker: "ATEK"
cik: "0001882198"
company_name: "Athena Technology Acquisition Corp. II"
filed_at: "2024-09-13T23:59:59+00:00"
generated_at: "2026-05-31T05:02:35.874420+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Athena Tech SPAC restates Q3 2023 financials over $1.5M trust error; extends deadline to Oct 14

## Summary
- Non-reliance on Q3 2023 unaudited financials due to $1.5M trust withdrawal incorrectly recorded as investments instead of restricted cash.
- Restated financials to be included in 2023 10-K; material weaknesses in internal control over financial reporting identified.
- Deposited $25,755.62 into trust for seventh monthly extension, moving deadline from Sept 14 to Oct 14, 2024.
- Ticker symbols: ATEK, ATEK.U, ATEK WS on NYSE American.

## SEC filing metadata
- accession: 0001213900-24-078600
- form_type: 8-K
- ticker: ATEK
- cik: 0001882198
- company_name: Athena Technology Acquisition Corp. II
- filed_at: 2024-09-13T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02, 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1882198/000121390024078600/0001213900-24-078600-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1882198/000121390024078600/ea0214400-8k_athena2.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-078600
- JSON: https://secwatch.observer/filing/0001213900-24-078600.json
- Plain text: https://secwatch.observer/filing/0001213900-24-078600.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.