Article: The SPAC Phenomenon: A Discussion of the Background, Structure and Recent Developments Involving Special Purpose Acquisition Companies.

Special Purpose Acquisition Companies, commonly known as "SPACs," have recently surged in popularity as an alternative to traditional acquisition vehicles, due to their ability to raise capital through the public equity markets. Formed for the purpose of acquiring one or more operating companies, more than 70 SPACs filed initial public offering ("IPO") registration statements with the Securities and Exchange Commission ("SEC") during 2005, compared with only 14 such filings during all of 2004. In addition, SPACs raised approximately $1.98 billion in thirty IPOs during 2005. More than 9 of the SPAC's that completed IPOs during 2005 each raised in excess of $100 million. ...

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