{"url_path":"/sec/acgcu/10-q/2026/item-2","section_key":"item-2","section_title":"Item 2 Unregistered Sales of Equity Securities","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/2111542/0001213900-26-056745-index.html","accession_number":"0001213900-26-056745","cik":"0002111542","ticker":"ACGC","issuer_name":"ACP Holdings Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2111542/0001213900-26-056745-index.html","primary_entity_key":"0002111542","primary_entity_name":"ACP Holdings Acquisition Corp."},"word_count":218,"has_tables":true,"body_markdown":"**Item 2. Unregistered Sales of Equity Securities\nand Use of Proceeds.**\n\n \n\n**Unregistered Sales of Equity Securities**\n\n** **\n\nThere were no sales of unregistered securities during the period covered\nby this Quarterly Report. However, subsequent to the period covered by this Quarterly Report, on April 8, 2026, we consummated the initial\npublic offering of 20,000,000 units, at $10.00 per unit, generating gross proceeds of $200,000,000. On April 10, 2026, 1,461,600 additional\nUnits were issued pursuant to the underwriters’ partial exercise of over-allotment and sold at an offering price of $10.00 per Unit,\ngenerating additional gross proceeds $14,616,000.\n\n \n\nSimultaneously with the closing of the initial\npublic offering, we consummated the sale of 485,000 private placement units at a price of $10.00 per private placement unit, in a private\nplacement to the Sponsor and Roth, generating gross proceeds of $4,850,000.\n\n \n\n**Use of Proceeds**\n\n** **\n\nFollowing the closing of our Initial Public Offering\non April 8, 2026, a total of $215,689,080 (which amount includes $4,438,480 of the deferred underwriting commission) was placed in a\nU.S.-based Trust Account.\n\n \n\nTransaction costs amounted to $7,031,088, consisting\nof $2,000,000 cash underwriting fee, $4,438,480 of deferred underwriting commissions, and $592,608 of other offering costs.\n\n \n\nFor a description of the use of the proceeds\ngenerated in our Initial Public Offering, see Part I, Item 2 of this Quarterly Report.\n\n \n\n 21"}