NOTE 9 — SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

The Company has agreed, commencing on January 5, 2026 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay its Chief Financial Officer up to $12,500 per month. In addition, the Company entered into an agreement with Art Technology Sponsor, LLC, commencing on January 6, 2026 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay Art Technology Sponsor, LLC or its affiliate or designee a total of $30,000 per month for office space, utilities, administrative and shared personnel support services.

On January 7, 2026, the Company consummated the Initial Public Offering of 22,000,000 Units at $10.00 per Unit, generating gross proceeds of $220,000,000. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 825,000 Private Placement Units at a price of $10.00 per Private Placement Unit, in a private placement to the Sponsor and Clear Street, generating gross proceeds of $8,250,000. Of those 825,000 Private Placement Units, the Sponsor purchased 530,000 Private Placement Units and Clear Street purchased 295,000 Private Placement Units.

In connection with the closing of the Initial Public Offering, the underwriters were entitled to an underwriting discount of $0.20 per Unit, or $4,400,000 in the aggregate, which was paid upon the closing of the Initial Public Offering. The underwriters were also entitled to deferred commissions of $0.40 per Unit from the gross proceeds of the 22,000,000 Units sold in the Initial Public Offering, or $8,800,000 in the aggregate. In addition, the underwriters are entitled to $0.60 per Unit from the gross proceeds of the Units sold pursuant to the over-allotment option, or $1,980,000. The deferred commissions will be released to Clear Street for its own account concurrently with completion of an initial Business Combination, but such deferred commissions shall be due and payable, with respect to up to 75% of such deferred commissions, in the Company’s sole discretion.

On January 7, 2026, the Company repaid the total outstanding balance of the Promissory Note amounting to $194,453. Borrowings under the Promissory Note are no longer available.

On January 24, 2026, the underwriters fully exercised their over-allotment option, resulting in the sale on January 26, 2026 of an additional 3,300,000 Units for total gross proceeds of $33,000,000, bringing the aggregate gross proceeds of the Initial Public Offering to $253,000,000. As a result of the over-allotment option exercise by the underwriters, the 1,100,000 Founder Shares are no longer subject to forfeiture.