{"url_path":"/sec/mmtxw/8-k/2026-04-27/item-7-01","section_key":"item-7-01","section_title":"Item 7.01 Regulation FD Disclosure.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/2077033/0001493152-26-019055-index.html","accession_number":"0001493152-26-019055","cik":"0002077033","ticker":"MMTX","issuer_name":"Miluna Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2077033/0001493152-26-019055-index.html","primary_entity_key":"0002077033","primary_entity_name":"Miluna Acquisition Corp"},"word_count":1298,"has_tables":true,"body_markdown":"** **\n\n \n\n \n\n** **\n\n**Item\n7.01 Regulation FD Disclosure.**\n\n \n\nFurnished\nherewith as Exhibit 99.1 and incorporated into this Item 7.01 by reference is the press release jointly issued by the parties\nannouncing the Transactions.\n\n \n\nThe\ninformation set forth below under this Item 7.01, including the exhibits attached hereto, is intended to be furnished and will not be\ndeemed “filed” for purposes of Section 18 of the Exchange Act, or otherwise subject to the liabilities of that section, nor\nwill it be deemed incorporated by reference in any filing under the Securities Act or the Exchange Act, except as expressly set forth\nby specific reference in such filing.\n\n** **\n\n**Forward-Looking\nStatements**\n\n \n\nThis\nreport contains forward-looking statements within the meaning of the safe harbor provisions of the United States Private Securities Litigation\nReform Act of 1995. Forward-looking statements generally are accompanied by words such as “believe,” “may,” “will,”\n“estimate,” “continue,” “anticipate,” “intend,” “expect,” “should,”\n“would,” “plan,” “predict,” “potential,” “seem,” “seek,” “future,”\n“outlook” and similar expressions that predict or indicate future events or trends or that are not statements of historical\nmatters. These forward-looking statements may include, but are not limited to, statements regarding estimates and forecasts of other\nfinancial and performance metrics and projections of market opportunity; the size and growth potential of the markets for the Company’s\nproducts and services; the potential earnout; potential benefits of the business combination, the Financing and any other transaction\nrelated to the business combination; future performance and anticipated financial impacts of the business combination, the Financing\nand any other transaction related to the business combination; the satisfaction of the closing conditions of the business combination,\nthe Financing and any other transaction related to the business combination; expectations relating to the business combination, the Financing\nand any other transaction related to the business combination, including the proceeds of the business combination, the Financing and\nany other transaction related to the business combination, and the Company’s expected cash runway and the timing of the closing\nof the business combination. These statements are based on various assumptions, whether or not identified in this report, and on the\ncurrent expectations of the Company’s and Purchaser’s management and are not predictions of actual performance. These forward-looking\nstatements are provided for illustrative purposes only and are not intended to serve as and must not be relied on by an investor as a\nguarantee, an assurance, a prediction, or a definitive statement of fact or probability. Actual events and circumstances are difficult\nor impossible to predict and may differ from assumptions. Many actual events and circumstances are beyond the control of the Company\nand Purchaser. These forward-looking statements are subject to a number of risks and uncertainties, including changes in market, financial,\npolitical, and legal conditions; the inability of the parties to successfully or timely consummate the business combination, the Financing\nor any other transaction related to the business combination, including the risk that any regulatory approvals are not obtained, are\ndelayed or are subject to unanticipated conditions (such as any SEC statements or enforcements or other actions relating to special purpose\nacquisition companies) that could adversely affect the Surviving Company or the expected benefits of the business combination, the Financing\nor any other transaction related to the business combination; the risk that the approval of the shareholders of Purchaser or the Company\nor any other condition to the closing of the business combination is not obtained; failure to realize the anticipated benefits of the\nbusiness combination, Financing or any other transaction related to the business combination; risks relating to any legal proceedings\nthat may be instituted against Purchaser, the Surviving Company or others following the announcement of the business combination; risks\nrelating to the uncertainty of the projected financial information with respect to the Company and the Surviving Company; the ability\nto meet stock exchange listing standards following the consummation of the business combination; global economic and political conditions;\nthe amount of redemption requests made by Purchaser’s public shareholders; the inability to secure PIPE, ELOC or other financing\non acceptable terms or at all; dilution from the earnout, warrants or any additional financing; the Company’s ability to execute\nits acquisition strategy and integrate any acquired businesses; risks relating to AI-enabled services, cybersecurity, data privacy and\nregulation; and those factors discussed in documents that Purchaser has filed or will file with the SEC.\n\n \n\nThe\nforegoing list of factors is not exhaustive. Readers should carefully consider the foregoing factors and the other risks and uncertainties\ndescribed in the “Risk Factors” section of documents filed by Purchaser from time to time with the SEC, including the registration\nstatement on Form S-4 in connection with the business combination, when available. Such filings identify and address other important\nrisks and uncertainties that could cause actual events and results to differ materially from those contained in the forward-looking statements.\nForward-looking statements are not guarantees of future performance, and readers are cautioned not to place undue reliance on them. All\nforward-looking statements speak only as of the date of this report. Neither the Company nor Purchaser undertakes any obligation to update\nor revise any forward-looking statements to reflect events, developments, or circumstances after the date hereof, except as required\nby applicable law.\n\n \n\n \n\n \n\n \n\n**Additional\nInformation and Where to Find It**\n\n \n\nThe proposed\nbusiness combination will be submitted to shareholders of Miluna for their consideration. Miluna\nand the Company intend to file with the SEC a Registration Statement on Form S-4, which will include a preliminary proxy statement of\nMiluna and a prospectus in connection with the proposed Business Combination involving Miluna, the Company, and Parent. After the\nRegistration Statement is filed and declared effective, the definitive proxy statement and other relevant documents will be mailed\nto shareholders of Miluna as of a record date to be established for voting on Miluna’s proposed Business Combination with the Company.\nSHAREHOLDERS OF MILUNA AND OTHER INTERESTED PARTIES ARE URGED TO READ, WHEN AVAILABLE, THE PRELIMINARY PROXY STATEMENT/PROSPECTUS,\nAND AMENDMENTS THERETO, AND THE DEFINITIVE PROXY STATEMENT/PROSPECTUS IN CONNECTION WITH MILUNA’S SOLICITATION OF PROXIES\nFOR THE SPECIAL MEETING OF ITS SHAREHOLDERS TO BE HELD TO APPROVE THE BUSINESS COMBINATION BECAUSE THESE DOCUMENTS WILL CONTAIN IMPORTANT\nINFORMATION ABOUT MILUNA, THE COMPANY, PARENT, AND THE BUSINESS COMBINATION. Shareholders will also be able to obtain copies of the Registration\nStatement and the proxy statement/prospectus, without charge, once available, on the SEC’s website at www.sec.gov or by directing\na request to Miluna Acquisition Corp, Cheng Gong Road, Sec 4, Neihu, Taipei, Taiwan, 114049.\n\n \n\n**Participants\nin the Business Combination**\n\n \n\nThe\nCompany, Miluna and their respective directors and executive officers may, under SEC rules, be deemed to be participants in the\nsolicitations of proxies from the shareholders of Miluna in connection with the Business Combination. Information regarding the\nofficers and directors of Miluna is set forth in Miluna’s annual report on Form 10-K, which was filed with the SEC on February\n12, 2026. Additional information regarding the interests of such potential participants will also be included in the Registration Statement\non Form S-4 (and will be included in the definitive proxy statement/prospectus for the Business Combination) and other relevant documents\nfiled with the SEC. Shareholders, potential investors and other interested persons should read the proxy statement/prospectus carefully\nwhen it becomes available before making any voting or investment decisions. You may obtain free copies of these documents from the sources\nindicated above.\n\n \n\n**Disclaimer**\n\n \n\nThis\ncommunication shall not constitute an offer to sell or the solicitation of an offer to buy any securities, nor shall there be any sale\nof securities in any jurisdiction in which the offer, solicitation or sale would be unlawful prior to the registration or qualification\nunder the securities laws of any such jurisdiction. No offering of securities shall be made except by means of a prospectus meeting the\nrequirements of Section 10 of the Securities Act of 1933, as amended."}