---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-123435"
form_type: "8-K"
ticker: null
cik: "0002044112"
company_name: "INTEGRATED RAIL & RESOURCES INC."
filed_at: "2025-12-19T23:59:59+00:00"
generated_at: "2026-05-16T12:39:11.825244+00:00"
event_type: "m_and_a"
sentiment: "negative"
materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Integrated Rail & Resources completes de-SPAC merger with Tar Sands Holdings II

## Summary
- Business Combination closed Dec 12, 2025; SPAC shares converted 1:1 into Holdings Class A common stock; warrants assumed.
- Only 11 SPAC shares redeemed (~$177); 5,775,561 shares converted to Holdings shares.
- Holdings issued $12M unsecured promissory note at 0% to Endeavor Capital Group, due March 12, 2026.
- Target TSII had $20,000 rental revenue and $290,000 net loss for nine months ended Sept 30, 2025.
- Company ceased to be a shell company; no public trading market established for stock or warrants.

## SEC filing metadata
- accession: 0001213900-25-123435
- form_type: 8-K
- cik: 0002044112
- company_name: INTEGRATED RAIL & RESOURCES INC.
- filed_at: 2025-12-19T23:59:59+00:00
- event_type: m_and_a
- sentiment: negative
- materiality_score: 0.75
- confidence: high
- sec_items: 2.01, 1.01, 2.03, 5.06, 5.02, 3.02, 3.03, 5.03, 5.01, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2044112/000121390025123435/0001213900-25-123435-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2044112/000121390025123435/ea0270013-8k_integrated.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-123435
- JSON: https://secwatch.observer/filing/0001213900-25-123435.json
- Plain text: https://secwatch.observer/filing/0001213900-25-123435.txt

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