---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-048684"
form_type: "8-K"
ticker: "SIMA"
cik: "0002014982"
company_name: "SIM Acquisition Corp. I"
filed_at: "2026-04-28T23:59:59+00:00"
generated_at: "2026-05-15T03:15:33.797673+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "medium"
source: SEC EDGAR
---

# SIM Acquisition Corp. I announces non-binding LOI with AIT for deSPAC business combination

## Summary
- LOI signed April 26, 2026; 45-day exclusivity period to negotiate definitive agreement.
- AIT operates Q1, a telecom platform with manufacturing, logistics, distribution in US, Europe, Latin America.
- AIT plans to expand into drones and secure encrypted devices for law enforcement and government.
- Transaction is non-binding, subject to due diligence, approvals, and customary closing conditions.
- No financial terms or valuation disclosed in the LOI or press release.

## SEC filing metadata
- accession: 0001213900-26-048684
- form_type: 8-K
- ticker: SIMA
- cik: 0002014982
- company_name: SIM Acquisition Corp. I
- filed_at: 2026-04-28T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: medium
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2014982/000121390026048684/0001213900-26-048684-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2014982/000121390026048684/ea028810901-8k_sim.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-048684
- JSON: https://secwatch.observer/filing/0001213900-26-048684.json
- Plain text: https://secwatch.observer/filing/0001213900-26-048684.txt

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