Reported a net loss of $1,043,819 for the three months ended March 31, 2026. Successfully completed an Initial Public Offering (IPO) of 15,000,000 units at $10.00 per unit on February 20, 2026. Consummated a partial exercise of the underwriters' over-allotment option on February 25, 2026, for an additional 1,450,000 units. Held $165,133,494 in a Trust Account as of March 31, 2026, invested in U.S. Treasury securities. Operating and formation costs for the quarter totaled $225,988.