---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-25-005927"
form_type: "8-K"
ticker: "CMCAF"
cik: "0001865248"
company_name: "Piermont Valley Acquisition Corp"
filed_at: "2025-08-14T23:59:59+00:00"
generated_at: "2026-05-17T13:28:15.029023+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Piermont Valley secures $1M working capital loan, replaces auditor

## Summary
- Valleypark Road, LLC loans up to $1M for working capital; non-interest bearing, due June 30, 2026.
- Loan convertible into warrants at $1.50/share upon business combination; forgiven if no deal closed.
- Auditor Marcum LLP dismissed; Aloba, Awomolo & Partners appointed as new independent auditor.
- Marcum's prior audit reports contained a going concern qualification and material weakness in internal controls.
- Company previously restated financials due to accounting for complex financial instruments.

## SEC filing metadata
- accession: 0001477932-25-005927
- form_type: 8-K
- ticker: CMCAF
- cik: 0001865248
- company_name: Piermont Valley Acquisition Corp
- filed_at: 2025-08-14T23:59:59+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 2.03, 8.01, 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1865248/000147793225005927/0001477932-25-005927-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1865248/000147793225005927/cmca_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-25-005927
- JSON: https://secwatch.observer/filing/0001477932-25-005927.json
- Plain text: https://secwatch.observer/filing/0001477932-25-005927.txt

## Key facts
- Auditor Changes
  Piermont Valley Acquisition Corp dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: On August 14, 2025, Board of Directors of Piermont Valley Acquisition Corp. (the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1865248/000147793225005927/0001477932-25-005927-index.htm
- Auditor Changes
  Piermont Valley Acquisition Corp engaged Aloba, Awomolo & Partners as its auditor.
  - Action: engagement
  - Auditor: Aloba, Awomolo & Partners
  source text: Effective as of August 15, 2025, the Board of Directors of the Company approved the appointment of Aloba, Awomolo & Partners (“Aloba”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1865248/000147793225005927/0001477932-25-005927-index.htm

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