{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-005217","form_type":"8-K","ticker":null,"cik":"0001720025","company_name":"Allegro Merger Corp.","filed_at":"2026-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.996989+00:00","generated_at":"2026-05-16T09:55:39.129223+00:00","sec_items":["1.01","3.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Allegro Merger Corp. to combine with SEEQC in de-SPAC with $65M PIPE, expected Q2 2026","bullets":["Allegro will merge into wholly-owned subsidiary of SEEQC; Allegro stockholders receive 1 share of SEEQC common per share.","PIPE financing of $65M at $5.00/share from accredited investors; proceeds to be used for growth.","SEEQC stockholders eligible for up to 60M earnout shares if VWAP targets of $6.50, $8.00, $10.00 met over three years.","Board will have 7 directors: 2 from Allegro, 5 from SEEQC; SEEQC officers continue.","Closing expected Q2 2026 subject to stockholder approvals, SEC effectiveness, and other conditions."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-005217","json":"https://secwatch.observer/filing/0001213900-26-005217.json","markdown":"https://secwatch.observer/filing/0001213900-26-005217.md","text":"https://secwatch.observer/filing/0001213900-26-005217.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1720025/000121390026005217/0001213900-26-005217-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1720025/000121390026005217/ea0273170-8k425_allegro.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:55:39.129223+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":"91ff9e1d5d86d9cddf0243a0cc3b782fee817893","claim":"Allegro Merger Corp. entered into Agreement and Plan of Merger with SEEQC, Inc. valued at merger of Allegro Merger Corp. into SEEQC Merger Sub, Inc., a wholly owned subsidiary of SEEQC, Inc. (effective 2026-01-16).","evidence_excerpt":"On January 16, 2026, Allegro Merger Corp., a Delaware corporation (“ Allegro ”), entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with SEEQC, Inc., a Delaware corporation (the “ Company ” or “ SeeQC ”), and SEEQC Merger Sub, Inc., a Delaware corporation and a wholly-owned subsidiary of SeeQC (“ Merger Sub ”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1720025/000121390026005217/0001213900-26-005217-index.htm","confidence":0.98,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"SEEQC, Inc."},{"label":"Value","value":"merger of Allegro Merger Corp. into SEEQC Merger Sub, Inc., a wholly owned subsidiary of SEEQC, Inc."},{"label":"Effective","value":"2026-01-16"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}