---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-047075"
form_type: "8-K"
ticker: "ESHA"
cik: "0001918661"
company_name: "ESH Acquisition Corp."
filed_at: "2026-04-23T23:59:59+00:00"
generated_at: "2026-05-15T04:39:17.011668+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 1.0
calibrated_materiality_score: 1.0
confidence: "high"
source: SEC EDGAR
---

# ESH Acquisition Corp. to liquidate and redeem public shares by April 30, 2026; warrants expire worthless

## Summary
- Ceases operations April 30, 2026; will redeem all public shares for pro rata trust proceeds within 10 business days.
- Failed to consummate a business combination by June 13, 2026, triggering mandatory liquidation.
- Public shares stop trading April 30; warrants and rights expire worthless with no distribution.
- Will file Form 25 to delist from Nasdaq and Form 15 to terminate SEC registration.

## SEC filing metadata
- accession: 0001213900-26-047075
- form_type: 8-K
- ticker: ESHA
- cik: 0001918661
- company_name: ESH Acquisition Corp.
- filed_at: 2026-04-23T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 1.0
- calibrated_materiality_score: 1.0
- confidence: high
- sec_items: 3.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1918661/000121390026047075/0001213900-26-047075-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1918661/000121390026047075/ea0287497-8k_eshacq.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-047075
- JSON: https://secwatch.observer/filing/0001213900-26-047075.json
- Plain text: https://secwatch.observer/filing/0001213900-26-047075.txt

## Source-grounded claims
- claim_id: 9456b101c9d32a847b8f793b406d85ff1c9862b7
  claim: ESH Acquisition Corp. received a nasdaq deficiency notice notice regarding late filing (rules 5250(c)(1)).
  evidence_excerpt: April 17, 2026, ESH Acquisition Corp. (the "Company") received a notice (the “Deficiency Notice”) from the Listing Qualifications Department of The Nasdaq Stock Market LLC ("Nasdaq") stating that the Company has not yet
  evidence_url: https://www.sec.gov/Archives/edgar/data/1918661/000121390026047075/0001213900-26-047075-index.htm

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