{"filing":{"accession_number":"0001213900-26-095299","cik":"0002145659","ticker":null,"company_name":"JATT III Acquisition Corp","form":"8-K","filing_date":"2026-08-31","report_date":"2026-08-25","primary_document":"ea0303786-8k_jatt3.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2145659/000121390026095299/ea0303786-8k_jatt3.htm"},"events":[{"id":30455,"run_id":27913,"accession_number":"0001213900-26-095299","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"JATT III Acquisition Corp, a blank-check SPAC, consummated its IPO on August 27, 2026, raising $69 million in gross proceeds and entering into multiple material definitive agreements including an underwriting agreement, investment management trust agreement, registration rights agreement, and private placement shares purchase agreement with the sponsor.","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31","form":"8-K","submitted_at":null,"items":[{"id":33053,"accession_number":"0001213900-26-095299","item_number":"1.01","item_title":"Entry into Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"JATT III Acquisition Corp is a blank-check SPAC that consummated its IPO on August 27, 2026, raising $69 million in gross proceeds. Item 1.01 discloses entry into multiple material definitive agreements in connection with the IPO, including an underwriting agreement, investment management trust agreement, registration rights agreement, and private placement shares purchase agreement. While technically an IPO rather than a traditional M\u0026A transaction, SPACs are formed specifically for the purpose of entering into a business combination, and the capital raised is material to the registrant's ability to execute that combination. The disclosure of these foundational agreements—particularly the private placement shares purchase agreement with the sponsor—reflects the material capital structure and governance arrangements that enable the SPAC's stated purpose of pursuing a business combination in healthcare/biotech.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":30456,"run_id":27913,"accession_number":"0001213900-26-095299","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Sponsor purchased 234,000 Ordinary Shares at $10.00 per share for $2.34 million in a private placement concurrent with the IPO, with transfer restrictions and registration rights typical of SPAC sponsor investments.","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31","form":"8-K","submitted_at":null,"items":[{"id":33054,"accession_number":"0001213900-26-095299","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 3.02 discloses a private placement of 234,000 Ordinary Shares to the Sponsor at $10.00 per share, generating $2.34 million in gross proceeds. This is a classic unregistered equity issuance concurrent with the IPO, with transfer restrictions and registration rights typical of SPAC sponsor investments. The shares are dilutive to public shareholders and material to investors assessing the capital structure and sponsor alignment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":30457,"run_id":27913,"accession_number":"0001213900-26-095299","anchor_item_number":"5.02","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"On August 25, 2026, four independent directors—Verender S. Badial, Christopher Staral, Dr. Arjun Goyal, and Dr. Jonathon Kluft—were appointed to the Board and simultaneously appointed to chair or serve on the Audit, Compensation, and Nominating and Corporate Governance Committees in connection with the IPO.","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31","form":"8-K","submitted_at":null,"items":[{"id":33055,"accession_number":"0001213900-26-095299","item_number":"5.02","item_title":"Departure of Directors or Certain","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"On August 25, 2026, in connection with the IPO, four independent directors—Verender S. Badial, Christopher Staral, Dr. Arjun Goyal, and Dr. Jonathon Kluft—were appointed to the Board and simultaneously appointed to chair or serve on the Audit, Compensation, and Nominating and Corporate Governance Committees. This is a material governance event establishing the initial board and committee structure of a newly public SPAC, which is foundational to the company's governance and material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":30458,"run_id":27913,"accession_number":"0001213900-26-095299","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"summary":"An amended and restated memorandum and articles of association were filed with the Cayman Islands General Registry on August 25, 2026, implementing the IPO structure as a routine corporate formality.","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31","form":"8-K","submitted_at":null,"items":[{"id":33056,"accession_number":"0001213900-26-095299","item_number":"5.03","item_title":"Amendments to Articles of Incorporation","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"Item 5.03 discloses the filing of an amended and restated memorandum and articles of association with the Cayman Islands General Registry in connection with the IPO, effective August 25, 2026. This is a routine governance/corporate formality—charter amendments required to implement an IPO structure. While the IPO itself is material (evidenced by the supplemental press releases), the charter amendment disclosure under Item 5.03 is administrative and does not constitute a material event distinct from the IPO capital raise already disclosed elsewhere.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":30459,"run_id":27913,"accession_number":"0001213900-26-095299","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"JATT III Acquisition Corp completed a $69 million IPO on August 27, 2026, with proceeds placed in a trust account, establishing the capital base for the SPAC's stated purpose of pursuing a business combination in healthcare/biotech.","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31","form":"8-K","submitted_at":null,"items":[{"id":33057,"accession_number":"0001213900-26-095299","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"This Item 8.01 discloses the completion of a $69 million IPO by a blank-check SPAC (JATT III Acquisition Corp), including the placement of proceeds in a trust account and the closing announcement. While the filing includes press releases announcing the IPO pricing and closing, the core disclosure is the capital raise and trust account mechanics rather than a traditional earnings release. This is a material capital event for a newly public company, but it does not fit cleanly into the standard taxonomy categories—it is neither a debt issuance, dilutive equity issuance (which typically refers to unregistered private placements), nor a standard earnings release. The event is clearly material and financial in nature, but the specific domain and type are ambiguous enough to warrant `other_material` rather than forcing it into an ill-fitting category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":33053,"accession_number":"0001213900-26-095299","item_number":"1.01","item_title":"Entry into Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"JATT III Acquisition Corp is a blank-check SPAC that consummated its IPO on August 27, 2026, raising $69 million in gross proceeds. Item 1.01 discloses entry into multiple material definitive agreements in connection with the IPO, including an underwriting agreement, investment management trust agreement, registration rights agreement, and private placement shares purchase agreement. While technically an IPO rather than a traditional M\u0026A transaction, SPACs are formed specifically for the purpose of entering into a business combination, and the capital raised is material to the registrant's ability to execute that combination. The disclosure of these foundational agreements—particularly the private placement shares purchase agreement with the sponsor—reflects the material capital structure and governance arrangements that enable the SPAC's stated purpose of pursuing a business combination in healthcare/biotech.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31"},{"id":33054,"accession_number":"0001213900-26-095299","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 3.02 discloses a private placement of 234,000 Ordinary Shares to the Sponsor at $10.00 per share, generating $2.34 million in gross proceeds. This is a classic unregistered equity issuance concurrent with the IPO, with transfer restrictions and registration rights typical of SPAC sponsor investments. The shares are dilutive to public shareholders and material to investors assessing the capital structure and sponsor alignment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31"},{"id":33055,"accession_number":"0001213900-26-095299","item_number":"5.02","item_title":"Departure of Directors or Certain","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"On August 25, 2026, in connection with the IPO, four independent directors—Verender S. Badial, Christopher Staral, Dr. Arjun Goyal, and Dr. Jonathon Kluft—were appointed to the Board and simultaneously appointed to chair or serve on the Audit, Compensation, and Nominating and Corporate Governance Committees. This is a material governance event establishing the initial board and committee structure of a newly public SPAC, which is foundational to the company's governance and material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31"},{"id":33056,"accession_number":"0001213900-26-095299","item_number":"5.03","item_title":"Amendments to Articles of Incorporation","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"Item 5.03 discloses the filing of an amended and restated memorandum and articles of association with the Cayman Islands General Registry in connection with the IPO, effective August 25, 2026. This is a routine governance/corporate formality—charter amendments required to implement an IPO structure. While the IPO itself is material (evidenced by the supplemental press releases), the charter amendment disclosure under Item 5.03 is administrative and does not constitute a material event distinct from the IPO capital raise already disclosed elsewhere.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31"},{"id":33057,"accession_number":"0001213900-26-095299","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"This Item 8.01 discloses the completion of a $69 million IPO by a blank-check SPAC (JATT III Acquisition Corp), including the placement of proceeds in a trust account and the closing announcement. While the filing includes press releases announcing the IPO pricing and closing, the core disclosure is the capital raise and trust account mechanics rather than a traditional earnings release. This is a material capital event for a newly public company, but it does not fit cleanly into the standard taxonomy categories—it is neither a debt issuance, dilutive equity issuance (which typically refers to unregistered private placements), nor a standard earnings release. The event is clearly material and financial in nature, but the specific domain and type are ambiguous enough to warrant `other_material` rather than forcing it into an ill-fitting category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:02:00.883621+00:00","company_name":"JATT III Acquisition Corp","ticker":null,"filing_date":"2026-08-31"}]}
