Energy Transition Special Opportunities (ETSS) is a special purpose acquisition company (SPAC) formed to acquire or merge with a private business to take it public. Incorporated in July 2025, ETSS has no current operations, revenue, or identified acquisition target. ETSS raises capital through an IPO of units to fund a future acquisition, with proceeds held in a trust account. ETSS targets "special situations" in sectors including climate transition, specialty finance, renewable energy, and regenerative agriculture. Management specifically seeks companies with sound fundamentals that are experiencing capital constraints, balance sheet distress, or operational underperformance. The management team is led by CEO Robert Zulkoski, who has experience in special situations and distressed investing. The sponsor holds founder shares representing 25% of the post-IPO equity, creating a direct incentive for management to complete a transaction. ETSS has 18 months to finalize an acquisition, which can be extended to 36 months via shareholder vote. If ETSS fails to complete a transaction within this period, it will liquidate and return the trust assets to shareholders. Public investors receive units consisting of shares and warrants, providing upside if the stock price increases post-merger. Shareholders also maintain the right to redeem their shares for their portion of the trust account regardless of their vote on a deal.