FG Imperii Acquisition Corp. (FGI) is a Cayman Islands exempted company formed on September 16, 2025, as a blank check company (SPAC) to pursue a business combination, primarily targeting the financial services industry. As of December 31, 2025, the company had not commenced operations, with all activities related to its formation and proposed initial public offering (IPO). The proposed IPO involves offering 20,000,000 units at $10.00 per unit (potentially 23,000,000 units if the over-allotment option is fully exercised), with each unit consisting of one Class A ordinary share and one-half of one redeemable warrant. Simultaneously with the IPO, the sponsor (FG Imperii Investors LLC) committed to purchase 1,000,000 $15 Private Warrants at $0.10 each and 275,000 Private Units at $10.00 each, generating aggregate gross proceeds of $2,850,000. Upon IPO closing, $10.00 per unit sold will be held in a trust account, invested in U.S. government securities or money market funds, until a business combination is completed or funds are distributed to shareholders. The company has a 24-month window from the IPO closing to complete a business combination, after which it will liquidate and redeem public shares. Public shareholders have redemption rights for their shares (up to 15% per shareholder) upon completion of a business combination, at a per-share price equal to their pro rata portion of the trust account. Initial Shareholders (Sponsor, officers, directors, advisors) have agreed to vote their Founder Shares, Private Units, and any Public Shares purchased in favor of a business combination and waive redemption rights for these shares. For the period from inception (September 16, 2025) to December 31, 2025, the company reported a net loss of $21,056, primarily due to formation costs ($8,751) and general and administrative expenses ($12,305). As of December 31, 2025, the company had a cash balance of $37,181, deferred offering costs of $126,763, and total liabilities of $175,000, including a $150,000 non-interest bearing promissory note from the Sponsor. Subsequent to December 31, 2025, the registration statement became effective on January 15, 2026, and the IPO closed on January 20, 2026, raising $200,000,000. The underwriters partially exercised their over-allotment option on January 22, 2026, purchasing an additional 2,750,000 units for $27,500,000, which closed on January 23, 2026. Due to the partial exercise of the over-allotment option, the Sponsor forfeited 62,500 Founder Shares.