Blue Laser Fusion, Inc. has completed a business combination with Unite Acquisition 2 Corp., a special purpose acquisition company (SPAC), according to a filing with the U.S. Securities and Exchange Commission dated September 4, 2026. The transaction, structured as a merger, resulted in Blue Laser Fusion Inc. becoming a publicly reporting company.
Under the terms of the agreement, Unite Acquisition’s wholly owned subsidiary, Blue Laser Fusion Acquisition Co., merged with and into Blue Laser Fusion Inc., a privately held Delaware corporation. Following the merger, the private entity became a wholly owned subsidiary of the newly formed public company. All outstanding stock of the private company was converted into shares of the public company’s common stock, and outstanding options were converted into options to purchase shares of the common stock.
The filing details that the total number of shares issued to stockholders of the private company was 5,993,834. Additionally, options to purchase 1,155,632 shares were granted to holders of Rollover Options. Concurrent with the merger, the company sold 910,265 units in a private placement at a price of $27.50 per unit, with each unit consisting of one share of common stock.
As a result of the transaction, the company has ceased to be classified as a "shell company" under SEC rules. The filing notes that the company will continue the business operations of the private entity and will file future financial statements using the historical financial data of the private company, consistent with reverse merger accounting treatment.
