---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-011603"
form_type: "8-K"
ticker: "KTWO"
cik: "0002086524"
company_name: "K2 Capital Acquisition Corp"
filed_at: "2026-02-03T23:59:59+00:00"
generated_at: "2026-05-16T05:26:29.851449+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# K2 Capital Acquisition Corp. closes $138M SPAC IPO; funds deposited in trust

## Summary
- Closed IPO of 13.8M units at $10/unit on Jan 30, 2026, raising $138M gross proceeds.
- Completed private placement of 326,876 private units at $8/unit to sponsor, raising $2.615M.
- Total $140.615M deposited into trust account for benefit of public shareholders.
- Sponsor and insiders agreed to lock-up periods and voting restrictions via letter agreement.
- Amended and restated memorandum and articles of association filed in connection with IPO.

## SEC filing metadata
- accession: 0001213900-26-011603
- form_type: 8-K
- ticker: KTWO
- cik: 0002086524
- company_name: K2 Capital Acquisition Corp
- filed_at: 2026-02-03T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 1.01, 3.02, 5.03, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/0001213900-26-011603-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/ea0275248-8k_k2capital.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-011603
- JSON: https://secwatch.observer/filing/0001213900-26-011603.json
- Plain text: https://secwatch.observer/filing/0001213900-26-011603.txt

## Source-grounded claims
- claim_id: 25474acc97ab35fcbf976ac572a1dc68b0b09903
  claim: K2 Capital Acquisition Corp: Filed Amended and Restated Memorandum and Articles of Association in connection with IPO (effective 2026-01-28).
  evidence_excerpt: On January 28, 2026, in connection with the IPO, the Company filed its Amended and Restated Memorandum and Articles of Association, as described in the Registration Statement, with the Registrar of Companies of the Cayman Islands.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/0001213900-26-011603-index.htm
- claim_id: 0540171e4fe2035ede21e26a25f22e648696c6e8
  claim: K2 Capital Acquisition Corp entered into Amended and Restated Memorandum and Articles of Association (effective 2026-01-28).
  evidence_excerpt: ● Amended and Restated Memorandum and Articles of Association; ● A Rights Agency Agreement, dated January 28, 2026, by and between the Company and VStock Transfer LLC; ● Letter Agreement, dated January 28, 2026, by and between the Company, the Company’s officers, directors, shareholders and K2 Capital Sponsor LLC; ● An Investment Management Trust Agreement, January 28, 2026, by and between Equiniti Trust Company, LLC and the Company; ● A Registration Rights Agreement, dated January 28, 2026, by and among the Company and the initial shareholders of the Company; ● A Private Placement Unit Purchase Agreement, January 28, 2026, by and between the Company and K2 Capital Sponsor LLC; ● An Indemnity Agreement, dated January 28, 2026,
  evidence_url: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/0001213900-26-011603-index.htm
- claim_id: 93100ef67b7ca6e7481fb764256d54bb7da43925
  claim: K2 Capital Acquisition Corp entered into Rights Agency Agreement with VStock Transfer LLC (effective 2026-01-28).
  evidence_excerpt: ● A Rights Agency Agreement, dated January 28, 2026, by and between the Company and VStock Transfer LLC; ● Letter Agreement, dated January 28, 2026, by and between the Company, the Company’s officers, directors, shareholders and K2 Capital Sponsor LLC; ● An Investment Management Trust Agreement, January 28, 2026, by and between Equiniti Trust Company, LLC and the Company; ● A Registration Rights Agreement, dated January 28, 2026, by and among the Company and the initial shareholders of the Company; ● A Private Placement Unit Purchase Agreement, January 28, 2026, by and between the Company and K2 Capital Sponsor LLC; ● An Indemnity Agreement, dated January 28, 2026,
  evidence_url: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/0001213900-26-011603-index.htm
- claim_id: ab0a1afbff09b71575368ed9a207c58dda8264c9
  claim: K2 Capital Acquisition Corp entered into Underwriting Agreement with D. Boral Capital LLC (effective 2026-01-28).
  evidence_excerpt: nto the following agreements previously filed as exhibits to the Registration Statement: ● An Underwriting Agreement, dated January 28, 2026, by and between the Company and D.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/0001213900-26-011603-index.htm
- claim_id: b4611a2e502840104a99b73a0c5c66a9d16a93a6
  claim: K2 Capital Acquisition Corp entered into Private Placement Unit Purchase Agreement with K2 Capital Sponsor LLC (effective 2026-01-28).
  evidence_excerpt: ● Letter Agreement, dated January 28, 2026, by and between the Company, the Company’s officers, directors, shareholders and K2 Capital Sponsor LLC; ● An Investment Management Trust Agreement, January 28, 2026, by and between Equiniti Trust Company, LLC and the Company; ● A Registration Rights Agreement, dated January 28, 2026, by and among the Company and the initial shareholders of the Company; ● A Private Placement Unit Purchase Agreement, January 28, 2026, by and between the Company and K2 Capital Sponsor LLC; ● An Indemnity Agreement, dated January 28, 2026,
  evidence_url: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/0001213900-26-011603-index.htm
- claim_id: e88e4564167772b80c9078a094713ed0a3b2b3e3
  claim: K2 Capital Acquisition Corp entered into Administrative Services Agreement with K2 Capital Sponsor LLC (effective 2026-01-28).
  evidence_excerpt: ● Letter Agreement, dated January 28, 2026, by and between the Company, the Company’s officers, directors, shareholders and K2 Capital Sponsor LLC; ● An Investment Management Trust Agreement, January 28, 2026, by and between Equiniti Trust Company, LLC and the Company; ● A Registration Rights Agreement, dated January 28, 2026, by and among the Company and the initial shareholders of the Company; ● A Private Placement Unit Purchase Agreement, January 28, 2026, by and between the Company and K2 Capital Sponsor LLC; ● An Indemnity Agreement, dated January 28, 2026,
  evidence_url: https://www.sec.gov/Archives/edgar/data/2086524/000121390026011603/0001213900-26-011603-index.htm

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