The Company (a special purpose acquisition company) holds substantial assets in trust and reported net income of $1,329,557 for 2025.

I can do that. What company name should I use as the top-level title (h1)? If you prefer, I can use a placeholder like "The Company" — otherwise please provide the legal or common name to appear as the heading.

Black Hawk Acquisition Corporation is a shell company incorporated in the Cayman Islands, functioning as a Special Purpose Acquisition Company (SPAC) to facilitate initial business combinations and a potential private company's public listing.

# Company Summary: Black Hawk Acquisition Corporation

**Legal and Filing Information:**  
- The document is an amended annual report (Form 10-K/A) filed with the SEC for the fiscal year ended November 30, 2024.  
- It is a shell company incorporated in the Cayman Islands, with a blank IRS Employer Identification Number.  

**Main Business Focus:**  
- Black Hawk Acquisition Corporation is a Special Purpose Acquisition Company (SPAC) structured to identify and consummate an initial business combination with one or more target companies.  
- The company’s purpose is to facilitate the merger, stock exchange, asset acquisition, or similar business combination to take a private company public or otherwise restructure its business operations.

**Operations and Financials:**  
- The company’s filings primarily include corporate governance documents, charters, and contractual agreements (e.g., rights agreement, management trust agreement).  
- There are no details provided within this excerpt regarding customer count, number of employees, revenue, or net income.  
- As of May 31, 2024, the market value of ordinary shares held by non-affiliates was approximately $70 million.  
- Outstanding shares as of April 10, 2025, totaled 8,929,500.  

**Management and Governance:**  
- The company’s CEO and Chairman is Mr. Kent Louis Kaufman.  
- The company has established committees such as an audit committee and a compensation committee, with relevant charters filed as exhibits.

**Additional Notes:**  
- The filing includes a newly added exhibit, the Company’s Executive Compensation Recovery Policy (“Clawback Policy”).  
- It is classified as a smaller reporting company, emerging growth company, and a shell company under SEC rules.

**Summary:**  
Black Hawk Acquisition Corporation functions as a shell entity aimed at executing a strategic business combination. Details like customer data, employee count, revenue, and net income are not provided in this excerpt. Its primary activities revolve around corporate governance and preparing for an initial acquisition or merger to facilitate a private company’s public listing.

Black Hawk Acquisition Corp

10-K / March 6, 2026

10-K / April 11, 2025

10-K / March 6, 2026