secwatch / observer
8-K filed May 15, 2026, 4:45 PM ET ticker VACI CIK 0002080023
M&A confidence high sentiment neutral materiality 0.50

Viking Acquisition Corp. I amends NorthStar business combination agreement, alters redemption sequence

Viking Acquisition Corp I

Key facts

Extracted from this filing and checked against the source text.

Material Agreements SEC 8-K Item 1.01/1.02 confidence 0.95

Viking Acquisition Corp I amended Amendment No. 1 to Business Combination Agreement with NorthStar Earth and Space Inc. valued at Amendment to Business Combination Agreement dated April 16, 2026, revising sequencing and mechanics, (effective 2026-05-15).

Action
amendment
Agreement
merger
Counterparty
NorthStar Earth and Space Inc.
Value
Amendment to Business Combination Agreement dated April 16, 2026, revising sequencing and mechanics,
Effective
2026-05-15
Exact text from the filing
On May 15, 2026, Viking, NorthStar and NewCo entered into Amendment No. 1 to Business Combination Agreement (the “ Amendment ”). The Amendment (i) revises the sequencing and mechanics of certain transactions contemplated by the Business Combination Agreement, including providing that the redemption of Viking’s public shares will occur prior to Viking’s continuation from the Cayman Islands to Canada and prior to the Closing; (ii) updates the structure and steps of the transactions to be effected at Closing, including with respect to share conversions, warrant conversions and equity exchanges in connection with the Amalgamation; (iii) clarifies the intended U.S. and Canadian tax treatment of the transactions; and (iv) makes related conforming and definitional changes to the Business Combination Agreement. A copy of the Amendment is filed with this Current Report on Form 8-K as Exhibit 2.1 and is incorporated herein by reference, and the foregoing description of the Amendment is qualified
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Source: SEC EDGAR
accession 0001213900-26-057890
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