2026-02805Notice

NYSE American Echoes: SPAC Deals Escape Reverse Merger Classification

Published Date: 2/12/2026

Notice

Summary

NYSE American is changing the rules to update what counts as a “Reverse Merger.” Now, companies that come from SPAC deals (special purpose acquisition companies) won’t be labeled as reverse mergers when they list on the exchange. This change affects companies going public through de-SPAC transactions and takes effect immediately, making the listing process clearer and smoother.

Analyzed Economic Effects

4 provisions identified: 3 benefits, 1 costs, 0 mixed.

De-SPAC Listings Not Treated as Reverse Mergers

If a company is listing on NYSE American in connection with a de-SPAC transaction involving a SPAC that was listed on a national securities exchange and the listing occurs with an effective Securities Act registration statement, the transaction will not be treated as a “Reverse Merger” under Section 101(e). This means such companies will not have to meet the additional Reverse Merger listing conditions described in Section 101(e).

Shareholders Get Registration Review and Redemption Rights

For a de-SPAC listing that is excluded from the Reverse Merger definition, SPAC public shareholders will have the opportunity to review an effective Securities Act registration statement and to redeem or tender their shares in connection with the de-SPAC transaction in exchange for a pro rata share of the IPO proceeds prior to closing.

Exclusion Conditions Require Effective Registration

The exclusion from the Reverse Merger definition applies only where the company is listing in connection with an effective Securities Act registration statement. That linkage to an effective registration statement is a required condition for the exclusion.

May Enable More De-SPAC Listings On Exchange

The Exchange states the rule change could permit more companies to list on NYSE American in connection with de-SPAC transactions because such transactions (meeting the stated conditions) will be treated like IPOs rather than Reverse Mergers. The Exchange also noted Nasdaq adopted a similar rule.

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Key Dates

Effective Date
Published Date
1/30/2026
2/12/2026

Department and Agencies

Department
Independent Agency
Agency
Securities and Exchange Commission
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