---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-057890"
form_type: "8-K"
ticker: "VACI"
cik: "0002080023"
company_name: "Viking Acquisition Corp I"
filed_at: "2026-05-15T20:45:42+00:00"
generated_at: "2026-05-15T20:47:40.336006+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- Amendment No. 1 to Business Combination Agreement dated May 15, 2026, among Viking, NorthStar Earth & Space, and NewCo.
- Public share redemption now occurs before Viking's continuation from Cayman Islands to Canada and before Closing.
- Updates structure: SPAC Class B share conversion, warrant conversion, and amalgamation steps clarified.
- Adds intended U.S. (Section 368 reorganization) and Canadian tax treatment provisions.
- Conforming changes to definitions of SPAC Organizational Documents, Transactions, and Redemption Rights.

## SEC filing metadata
- accession: 0001213900-26-057890
- form_type: 8-K
- ticker: VACI
- cik: 0002080023
- company_name: Viking Acquisition Corp I
- filed_at: 2026-05-15T20:45:42+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2080023/000121390026057890/0001213900-26-057890-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2080023/000121390026057890/ea0291104-8k425_viking1.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-057890
- JSON: https://secwatch.observer/filing/0001213900-26-057890.json
- Plain text: https://secwatch.observer/filing/0001213900-26-057890.txt

## Key facts
- Material Agreements
  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
  source text: 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
  evidence_url: https://www.sec.gov/Archives/edgar/data/2080023/000121390026057890/0001213900-26-057890-index.htm

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