Gravity Acquisition is a blank check company, or SPAC, that intends to merge with a private company to bring the target public. Gravity currently has no operations and uses capital raised through an IPO to fund a future business combination. Gravity focuses on international companies seeking a U.S. listing or operational improvements across North America, Europe, and Asia. The company avoids targets using variable interest entity structures and requires auditors subject to PCAOB inspection. Gravity’s business model involves holding IPO proceeds in a trust account while management sources a deal. The sponsor receives founder shares as an incentive to finalize a transaction within a set period; otherwise, Gravity must liquidate and return funds to shareholders. The management team consists of executives with backgrounds in cross-border M&A, Chinese private equity, and U.S. corporate leadership. Management leverages this expertise to target companies at inflection points that need capital discipline. Because several key executives are based in China and Hong Kong, Gravity acknowledges that acquisitions of U.S. targets may face CFIUS scrutiny. Additionally, the leadership team manages other SPACs with similar mandates, creating potential conflicts in deal allocation.