{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-007586","form_type":"8-K","ticker":"LKSP","cik":"0002043508","company_name":"Lake Superior Acquisition Corp","filed_at":"2025-10-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.447737+00:00","generated_at":"2026-05-17T03:48:09.330345+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Lake Superior Acquisition Corp. completes $115M IPO; auditor flags going concern","bullets":["Completed IPO of 11.5M units at $10.00/unit; gross proceeds $115M; units consist of one Class A share and 1/7 right.","Proceeds of $115M deposited into trust account for future business combination; working capital of $620,787 as of Oct 8, 2025.","Auditor’s report includes going concern emphasis due to significant costs and dependence on completing business combination by April 2027.","Shareholders' deficit of ($3,979,213) primarily from offering costs; deferred underwriting fee of $4.6M.","Private placement of 360,000 units to sponsor and underwriter generated $3.6M additional proceeds."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-007586","json":"https://secwatch.observer/filing/0001477932-25-007586.json","markdown":"https://secwatch.observer/filing/0001477932-25-007586.md","text":"https://secwatch.observer/filing/0001477932-25-007586.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2043508/000147793225007586/0001477932-25-007586-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2043508/000147793225007586/lake_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:48:09.330345+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}