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SEC Approves Final SPAC Rules

On January 24, 2024, the U.S. Securities and Exchange Commission (“SEC”) approved final rules relating to special purpose acquisition companies (“SPACs”). The final rules follow the SEC’s issuance of proposed rules on March...more

Non-GAAP Nonsense: SEC Charges DXC Technology with Misleading Non-GAAP Reporting and Deficient Disclosure Controls

On March 14, 2023, the Securities and Exchange Commission (“SEC”) issued a cease-and-desist order (the “Order”)1 and charged DXC Technology Company (“DXC”), an IT company based in Virginia, with violations of Rule 100(b) of...more

SPAC Regulation - Past, Present and Future

Special purpose acquisition companies (SPACs) are companies formed to raise capital in an initial public offering (IPO) with the purpose of using the proceeds to acquire an operating business or assets to be identified after...more

[Webinar] Common Issues with Post-SPAC Combination Companies - November 15th, 12:00 pm - 1:00 pm CT

The panel will address issues commonly dealt with by companies after they complete a SPAC business combination, including, among others: options for addressing the warrant overhang; dealing with Delegending shares; Special...more

A Second Chance: The SEC Reopens Comment Periods on Climate, Cyber and Other Rule Proposals in Response to Technical Glitch

A technological error in the online comment portal on sec.gov has prevented the Securities and Exchange Commission (“SEC”) from receiving comments on twelve rule proposals (the “Affected Proposals”), according to a new SEC...more

Inflation Reduction Act of 2022: Excise Tax on Repurchases of Corporate Stock and Interesting Applications to SPACs

On August 16, 2022, the Inflation Reduction Act of 2022 (the “IRA”) was enacted into law. Among other changes to the Internal Revenue Code of 1986, as amended (the “Code”), the IRA imposes an excise tax on certain repurchases...more

Power Play: The State of Electric Vehicle Charging Station Finance

Global sales of electric vehicles (“EVs”) more than doubled in 2021 over 2020, from 3 million to 6.6 million, and sales were up 60% in the first quarter of 2022 over the same period in 2021.1 With this explosive growth in the...more

Vinson & Elkins' Comment Letter Regarding SEC's Proposed Rules for Special Purpose Acquisition Companies (“SPACs”)

On March 30, 2022, the commissioners of the Securities and Exchange Commission (“SEC”) approved much-anticipated proposed rules relating to special purpose acquisition companies (“SPACs”)....more

D&O Insurance Considerations for Going Public via SPAC: Are You Covered?

With more than 600 special purpose acquisition companies (“SPACs”) currently looking for merger partners, private companies are likely being courted by a number of SPAC suitors....more

SEC's Proposed SPAC Rules: A Closer Look at the Proposed Rules

On March 30, 2022, the commissioners of the Securities and Exchange Commission (“SEC”) approved much-anticipated proposed rules relating to special purpose acquisition companies (“SPACs”). ...more

SEC Proposes Sweeping Rules Applicable to SPAC IPOs and De-SPAC Transactions

On March 30, the commissioners of the Securities and Exchange Commission approved much-anticipated proposed rules relating to special purpose acquisition companies. Originally published in The Texas Lawbook, April 4,...more

SEC Releases Proposed Rules for Special Purpose Acquisition Companies (“SPACs”)

On March 30, 2022, the commissioners of the Securities and Exchange Commission (“SEC”), in a 3-to-1 decision approved the much anticipated proposed rules relating to special purpose acquisition companies (“SPACs”)....more

[Webinar] What’s Driving Transition Energy IPOs and SPAC Combinations? - November 4th, 12:00 pm - 1:00 pm CT

Since our research “Clean Energy IPOs and SPAC Combinations” was published in August of 2020, there has been a tremendous increase in SPAC and traditional IPO activity in the energy transition sector. DeSPAC business...more

What’s Driving Transition Energy IPOs and SPAC Combinations?

I. Introduction - This research updates last year’s report entitled, “Clean Energy IPOs and SPAC Combinations” published in August of 2020. While investments in “energy transition,” “clean energy” or with an “ESG focus”...more

Special Purpose Acquisition Companies and the Investment Company Act of 1940

Last week, a stockholder in three special purpose acquisition companies (“SPACs” – Pershing Square Tontine Holdings, Ltd. (“PSTH”), GO Acquisition Corp. and E.Merge Technology Acquisition Corp) brought novel claims against...more

Recent Developments Highlight SPAC Securities And Shareholder Litigation Risks

As the wave of SPAC IPOs and de-SPAC transactions continues to build, so too has the scrutiny of these transactions from the SEC and the shareholder plaintiff’s bar. On April 8, 2021, the SEC gave its clearest warning yet...more

[Webinar] Clean Energy IPOs and SPAC Combinations: Historical Trends and Future Possibilities - January 13th, 12:00 pm - 1:00 pm...

The market witnessed a flurry of renewable energy and clean tech IPOs from 2010-2015 followed by select names in the second half of the decade. In 2020, capital markets activity for clean energy and energy transition...more

Alternative Routes To Going Public: Initial Public Offering, De-SPAC Or Direct Listing

Private companies go public for a variety of reasons, including: •raising capital- •providing liquidity for existing owners- •establishing publicly traded currency for acquisitions... ...more

Newly Approved Direct Listing Capital Raising Alternative On Hold Pending SEC Review

For a fleeting moment, companies had the ability to raise capital on the New York Stock Exchange (“NYSE”) in connection with a direct listing (“primary direct listing”). On August 26, 2020, the Securities and Exchange...more

Clean Energy IPOs And SPAC Combinations: Historical Trends And Future Possibilities

While the market witnessed a flurry of renewable energy and clean tech IPOs from 2010-2015, they have become much rarer in recent years despite markedly improved market fundamentals. In this article, we highlight current...more

[Webinar] SPAC Overview from IPO Through Merger Closing - August 13th, 12:00 pm - 1:00 pm CT

In this presentation, we will discuss SPACs and recent transactions. The presenters will discuss considerations for target companies and their equity owners and management teams involved in M&A transactions with SPACs, and...more

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