---
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"
generated_at: "2026-05-16T09:55:39.129223+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Allegro Merger Corp. to combine with SEEQC in de-SPAC with $65M PIPE, expected Q2 2026

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-26-005217
- form_type: 8-K
- cik: 0001720025
- company_name: Allegro Merger Corp.
- filed_at: 2026-01-16T23:59:59+00:00
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 1.01, 3.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-005217
- JSON: https://secwatch.observer/filing/0001213900-26-005217.json
- Plain text: https://secwatch.observer/filing/0001213900-26-005217.txt

## Key facts
- Material Agreements
  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).
  - Action: entry
  - Agreement: merger
  - Counterparty: SEEQC, Inc.
  - Value: merger of Allegro Merger Corp. into SEEQC Merger Sub, Inc., a wholly owned subsidiary of SEEQC, Inc.
  - Effective: 2026-01-16
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1720025/000121390026005217/0001213900-26-005217-index.htm

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