Yellowstone Acquisition Company Filing of Form 12b-25 to Address Recent SEC Pronouncement on Accounting for Warrants issued b...
May 18 2021 - 9:08AM
Business Wire
Yellowstone Acquisition Company (the “Company”)(NASDAQ:YSACU,
YSAC and YSACW), a special purpose acquisition company (“SPAC”),
announced that the Company has filed a Form 12b-25 to allow it time
to account for recent changes in accounting for warrants issued by
SPACs. The Company has chosen to extend its filing date to provide
additional time to complete the preparation of its financial
statements, which could not be accomplished by the original filing
date without incurring unreasonable effort and expense. The Company
expects to file the report within the five-day extension period
provided by Rule 12b-25. Despite diligent efforts, additional time
is required to prepare the financial statements due to the time
required to complete the restatement of the Company's audited
financial statements for the year ended December 31, 2020. The
restatement for calendar year 2020 is required due to the recent
pronouncement by the Securities and Exchange Commission in April
2021 that special purpose acquisition companies must account for
both publicly traded warrants and warrants purchased by the sponsor
as liabilities rather than equity instruments. Once the Company
completes the restated financial results for 2020 it expects to be
able to soon thereafter file its Form 10-Q for the quarter ended
March 31, 2021. As Yellowstone completed its initial public
offering in October 2020, no financial statements other than the
annual audited financial statements for 2020 need to be restated.
The Company anticipates filing a Form 8-K with further details of
the restatement later today.
ABOUT YELLOWSTONE ACQUISITION COMPANY
Yellowstone Acquisition Company is a blank check company formed
for the purpose of entering into a merger, capital stock exchange,
asset acquisition, stock purchase, reorganization or similar
business combination with one or more businesses in the
homebuilding, manufacturing serving the homebuilding market,
financial services and commercial real estate industries. To
contact the Company, please visit www.yellowstoneac.com or email
the Company at contact@yellowstoneac.com.
FORWARD-LOOKING STATEMENTS
Certain statements made herein are “forward-looking statements”
within the meaning of the “safe harbor” provisions of the Private
Securities Litigation Reform Act of 1995. Forward-looking
statements may be identified by the use of words and phrases such
as “will”, “may”, “should”, “future”, “promptly”, “expect”,
“estimate”, “anticipate,” “intends”, “plans”, “subject to”, and
“change” and other similar expressions that predict or indicate
future events or trends or that are not statements of historical
fact. Such statements may include, but are not limited to,
statements regarding the Company’s intent to restate certain
historical financial statements and the timing of the restatement
and the Company’s statements regarding its anticipated results of
operations for the quarterly period ended March 31, 2021. These
statements are based on current expectations on the date hereof and
involve a number of risks and uncertainties that may cause actual
results to differ significantly. These forward-looking statements
are not guarantees of future performance, conditions or results,
and involve a number of known and unknown risks, uncertainties,
assumptions and other important factors, including without
limitation the completion of the Company’s quarterly review
procedures, many of which are outside the Company’s control, that
could cause actual results or outcomes to differ materially from
those discussed in the forward-looking statements. The Company does
not assume any obligation to update or revise any such
forward-looking statements, whether as the result of new
developments or otherwise.
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version on businesswire.com: https://www.businesswire.com/news/home/20210518005757/en/
Investor Contact: Catherine Vaughan
contact@yellowstone.com
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