{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-26-002395","form_type":"8-K","ticker":"CMCAF","cik":"0001865248","company_name":"Piermont Valley Acquisition Corp","filed_at":"2026-04-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.176708+00:00","generated_at":"2026-05-15T05:22:40.915024+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Piermont Valley SPAC to merge with insurtech Tigerless Health at $280M enterprise value","bullets":["Enterprise value of ~$280M; existing Tigerless shareholders roll 100% of equity into combined company.","Combined company to be renamed Tigerless AI Holdings and expected to list on Nasdaq in H2 2026.","PIPE financing target of at least $5M; earnout consideration up to $100M contingent on performance milestones.","SPAC shareholders will receive one Pubco Class A share per Piermont share (assuming no redemptions).","Tigerless is a New York-based insurtech using AI to simplify consumer insurance access and navigation."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002395","json":"https://secwatch.observer/filing/0001477932-26-002395.json","markdown":"https://secwatch.observer/filing/0001477932-26-002395.md","text":"https://secwatch.observer/filing/0001477932-26-002395.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/cmca_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T05:22:40.915024+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":[{"claim_id":"4c0cce650c9f571b0066c5736b53af4566f54418","claim":"Piermont Valley Acquisition Corp entered into Agreement and Plan of Merger with Tigerless Health, Inc., Tigerless AI Holdings Inc., Tigerless Merger Sub 1 Corp., and Tigerless Merger Sub 2 Corp. (effective 2026-04-17).","evidence_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","confidence":0.95}],"comparable_filings":[{"accession":"0000107140-26-000034","ticker":"WLY","company_name":"JOHN WILEY & SONS, INC.","filed_at":"2026-06-02T12:30:39+00:00","headline":"Wiley acquires Emerald Publishing for $452M; adds ~500 journals, expected accretive in year one","event_type":"m_and_a","sec_items":["1.01","2.01","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000107140-26-000034","json":"https://secwatch.observer/filing/0000107140-26-000034.json","markdown":"https://secwatch.observer/filing/0000107140-26-000034.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/107140/000010714026000034/0000107140-26-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/107140/000010714026000034/jwa-20260601.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"entered into an Equity Purchase Agreement (the \"Purchase Agreement\") with CIG Emerald Midco LLC, a Delaware limited liability company (the \"Seller\"), and CIG Emerald Holding LLC, a Delaware limited liability company (\"Emerald Holding\"), pursuant to which Buyer acquired from the Seller all of the issued and outstanding equity securities of Emerald Holding (the \"Transaction\") in exchange for GBP £337.5 million (approximately $452 million)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/107140/000010714026000034/0000107140-26-000034-index.htm"}},{"accession":"0001104659-26-069138","ticker":"HNRG","company_name":"HALLADOR ENERGY CO","filed_at":"2026-06-02T10:00:42+00:00","headline":"Hallador Energy acquires 460 MW Siemens turbines for $350M to advance Merom gas project","event_type":"m_and_a","sec_items":["1.01","7.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-069138","json":"https://secwatch.observer/filing/0001104659-26-069138.json","markdown":"https://secwatch.observer/filing/0001104659-26-069138.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/788965/000110465926069138/0001104659-26-069138-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/788965/000110465926069138/hnrg-20260530x8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"On May 30, 2026, Hallador Energy Company (the “Company”) entered into an Asset Purchase Agreement (the “APA”) with Energy World Corporation Ltd., incorporated in Australia (“Seller”), to acquire approximately 460 MW of Siemens gas turbines, generators, a steam turbine, and ancillary equipment (the “Equipment”) for an aggregate purchase price of $350 million.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/788965/000110465926069138/0001104659-26-069138-index.htm"}},{"accession":"0001193125-26-251752","ticker":null,"company_name":"Enviri II Corp","filed_at":"2026-06-01T21:18:36+00:00","headline":"New Enviri completes spin-off; starts trading June 2 under NVRI; ~$1.2B revenue, ~$140M EBITDA","event_type":"m_and_a","sec_items":["1.01","2.03","3.03","5.03","5.01","5.02","5.05","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251752","json":"https://secwatch.observer/filing/0001193125-26-251752.json","markdown":"https://secwatch.observer/filing/0001193125-26-251752.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2104052/000119312526251752/0001193125-26-251752-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2104052/000119312526251752/d258410d8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"On June 1, 2026, New Enviri entered into a transition services agreement (the “Transition Services Agreement”) with CLEH pursuant to which New Enviri will provide certain services to CLEH on an interim, transitional basis.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2104052/000119312526251752/0001193125-26-251752-index.htm"}},{"accession":"0001829126-26-005923","ticker":"TACH","company_name":"Titan Acquisition Corp.","filed_at":"2026-06-01T21:15:47+00:00","headline":"Titan Acquisition Corp enters $800M deal to combine with OpenPayd","event_type":"m_and_a","sec_items":["1.01","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-26-005923","json":"https://secwatch.observer/filing/0001829126-26-005923.json","markdown":"https://secwatch.observer/filing/0001829126-26-005923.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2009183/000182912626005923/0001829126-26-005923-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2009183/000182912626005923/titanacq_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"On June 1, 2026, Titan Acquisition Corp, a Cayman Islands exempted company (“Titan”), entered into a Business Combination Agreement (the “Business Combination Agreement”), by and among OpenPayd Global Holdings Limited, a Cayman Islands exempted company (“PubCo”), Titan Acquisition Sponsor Holdco LLC, a Delaware limited liability company (the “Sponsor”), solely in its capacity as the Purchaser Representative, OpenPayd Holdings Limited, a company limited by shares incorporated in England and Wales (“Company”), Ozan Özerk, solely in his capacity as the Company Shareholders Representative, and the shareholders of the Company party thereto (collectively, the “Parties”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2009183/000182912626005923/0001829126-26-005923-index.htm"}},{"accession":"0001193125-26-251442","ticker":"RPAY","company_name":"Repay Holdings Corp","filed_at":"2026-06-01T20:14:04+00:00","headline":"REPAY closes $372M acquisition of KUBRA, funded with new $500M term loan","event_type":"m_and_a","sec_items":["1.01","2.01","1.02","9.01","2.03","7.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251442","json":"https://secwatch.observer/filing/0001193125-26-251442.json","markdown":"https://secwatch.observer/filing/0001193125-26-251442.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/0001193125-26-251442-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/rpay-20260601.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"On June 1, 2026 (the “Closing Date”), Repay Holdings Corporation (the “Company” or “REPAY”), its wholly owned subsidiary, Hawk Parent Holdings LLC, a Delaware limited liability company (the “Borrower”) and certain subsidiaries of the Company party thereto, as guarantors, entered into a Credit Agreement (the “Credit Agreement”) with certain financial institutions party thereto, as lenders, and Truist Bank, as administrative agent.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/0001193125-26-251442-index.htm"}},{"accession":"0001683168-26-003637","ticker":"UMAC","company_name":"Unusual Machines, Inc.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Unusual Machines signs $52M merger to acquire Upgrade Energy (battery/power systems)","event_type":"m_and_a","sec_items":["1.01","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003637","json":"https://secwatch.observer/filing/0001683168-26-003637.json","markdown":"https://secwatch.observer/filing/0001683168-26-003637.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956955/000168316826003637/0001683168-26-003637-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956955/000168316826003637/umac_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"On May 7, 2026, Unusual Machines, Inc. (the “Company”), a manufacturer of NDAA-compliant drone components, entered into a $52 million agreement and plan of merger (the “Merger Agreement”), with Upgrade Energy LLC, a newly formed subsidiary of the Company (the “Surviving Company”), DroneNX LLC d/b/a Upgrade Energy (“Upgrade”), and Matthew Barnard as the Member Representative of Upgrade, pursuant to which, the Surviving Company, will acquire all of the property, rights, privileges, licenses, powers and authority of Upgrade in exchange for 1,792,012 shares of Company common stock at $13.9508 per share and $1 million cash at closing with a potential post-closing earn-out payment of up to $26 million in cash, subject to the Surviving Company achieving an annual revenue target of $10 million during a two-year calculation period following the date of the Merger Agreement (with proportional adjustment for the second year).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956955/000168316826003637/0001683168-26-003637-index.htm"}},{"accession":"0001193125-26-214743","ticker":"CTGO","company_name":"Contango Silver & Gold Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Contango Silver & Gold acquires Lucky Shot for $16.1M; reports high-grade gold intercepts","event_type":"m_and_a","sec_items":["1.01","1.02","2.03","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-214743","json":"https://secwatch.observer/filing/0001193125-26-214743.json","markdown":"https://secwatch.observer/filing/0001193125-26-214743.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1502377/000119312526214743/0001193125-26-214743-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1502377/000119312526214743/ctgo-20260504.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"(“Contango” or the “Company”), entered into a purchase and sale agreement (the “Purchase Agreement”) and executed a promissory note (the “Promissory Note”) with Alaska Hardrock Inc. (“AHI”) to acquire 100% ownership of the Company’s Lucky Shot project, located in the Willow Mining District about 75 miles north of Anchorage, Alaska (“Lucky Shot”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502377/000119312526214743/0001193125-26-214743-index.htm"}},{"accession":"0001104659-26-057182","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Suncrete acquires Nelson Bros. Ready Mix for $42.3M cash + stock; earnout up to $18M","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","7.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057182","json":"https://secwatch.observer/filing/0001104659-26-057182.json","markdown":"https://secwatch.observer/filing/0001104659-26-057182.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/0001104659-26-057182-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/tm2613866d1_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 17, 2026, Piermont Valley Acquisition Corp. (“Piermont”) entered into an Agreement and Plan of Merger (“ Merger Agreement ”) with Tigerless Health, Inc., a New York corporation (“ Tigerless ”), Tigerless AI Holdings Inc., a Nevada corporation and wholly-owned subsidiary of Tigerless (“ Pubco ”), Tigerless Merger Sub 1 Corp., a New York corporation and a wholly-owned subsidiary of Pubco (“ Merger Sub 1 ”) and Tigerless Merger Sub 2 Corp., a Cayman Islands exempted company and a wholly-owned subsidiary of Pubco (“ Merger Sub 2 ”","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1865248/000147793226002395/0001477932-26-002395-index.htm","comparable_excerpt":"On May 6, 2026, Suncrete, Inc., a Delaware corporation (the “Company”), through its subsidiary Hope Concrete, LLC, a Texas limited liability company (“Purchaser”), entered into a Membership Interest Purchase Agreement (the “Purchase Agreement”) and related agreements with the owners of Nelson Bros. Ready Mix, LLC, a Texas limited liability company (the “Target”), to acquire 100% of the ownership interests of Target","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/0001104659-26-057182-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}