This is a Special Purpose Acquisition Company (SPAC), or blank check company, affiliated with Cohen & Company, a financial services firm with capital markets, asset management, and principal investing businesses. The SPAC raised $230M in its IPO in February 2026, with proceeds held in trust, and has until February 2028 to complete a Business Combination — otherwise, proceeds are returned to public shareholders at approximately $10.00 per share. The SPAC is focused on acquiring businesses in EMEA and LatAm, with a particular emphasis on bringing those companies into U.S. public markets. The management team's thesis is that many European private and public companies are undervalued due to less liquid capital markets, and would benefit from redomiciling to or listing in the U.S. to access deeper capital pools. Target industries include AI and digital infrastructure, sports and media, healthcare, energy transition, mining, and cryptocurrency. Cohen's investment banking division, Cohen & Company Capital Markets, specializes in SPAC advisory and is expected to source and execute the Business Combination, earning a customary advisory fee at closing. The Sponsor holds Founder Shares acquired at nominal cost that convert into roughly 25% of post-combination shares if a deal closes, creating strong incentive to complete a transaction. A deferred marketing fee of up to $9.8M is payable to underwriters only upon deal completion.