# EDGAR Filing Document

**Accession Number:** 0002002660
**File Stem:** 0001140361-26-017541
**Filing Date:** 2026-4
**Character Count:** 4168
**Document Hash:** f88fc953de230763ccd114824a6e440a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-017541.hdr.sgml**: 20260429

**ACCESSION NUMBER**: 0001140361-26-017541

**CONFORMED SUBMISSION TYPE**: 8-A12B

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260429

**DATE AS OF CHANGE**: 20260428

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pershing Square USA, Ltd.
- **CENTRAL INDEX KEY:** 0002002660

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-A12B
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-43257
- **FILM NUMBER:** 26909913

**BUSINESS ADDRESS:**
- **STREET 1:** 787 ELEVENTH AVENUE
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 212-813-3700

**MAIL ADDRESS:**
- **STREET 1:** 787 ELEVENTH AVENUE
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SPSU, Ltd.
- **DATE OF NAME CHANGE:** 20231129

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### UNITED STATES

### SECURITIES AND EXCHANGE COMMISSION

#### Washington, D.C. 20549

### FORM 8-A

#### FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES

#### PURSUANT TO SECTION 12(b) OR (g) OF THE

#### SECURITIES EXCHANGE ACT OF 1934

## Pershing Square USA, Ltd.
(Exact name of registrant as specified in its charter)

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| | |
|:---|:---|
| **Delaware** | **99-6173011** |
| (State of incorporation or organization) | (I.R.S. Employer Identification No.) |
| **787 Eleventh Avenue, 9th Floor** | **10019** |
| (Address of principal executive offices) | (Zip Code) |

---

Securities to be registered pursuant to Section 12(b) of the Act:

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| | |
|:---|:---|
| **Title of each class** | **Name of each exchange on which** |
| to be so registered | each class is to be registered |
| **Common Shares, no par value** | **New York Stock Exchange** |

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If this form relates to the registration of a class of securities pursuant to Section 12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c), check the following box. ☒

If this form relates to the registration of a class of securities pursuant to Section 12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d), check the following box. ☐

Securities Act registration statement file number to which this form relates: **333-294164**

Securities to be registered pursuant to Section 12(g) of the Act: **None**

**** 

<br> ------

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#### INFORMATION REQUIRED IN REGISTRATION STATEMENT
**Item 1.** **Description of Registrant's Securities to be Registered.**<br>

The common shares, no par value per share (the "Common Shares"), to be registered hereunder are common shares of beneficial interest of Pershing Square USA, Ltd. (the "Registrant"). The description of the Registrant's Common Shares contained under the heading "Description of Capital Structure" in the prospectus included in the Registrant's Registration Statement on Form N-2 under the Securities Act of 1933, as amended (File No. 333-294164), and the Investment Company Act of 1940, as amended (File No. 811-23932) initially filed with the Securities and Exchange Commission (the "SEC") on March 10, 2026, as subsequently amended (the "Registration Statement"), to which this Form 8-A relates, is hereby incorporated by reference herein. Any prospectus filed relating to the Registration Statement that includes such description and that is subsequently filed is hereby also incorporated by reference herein.

**Item 2.** **Exhibits.**<br>

Pursuant to the Instructions as to Exhibits, no exhibits are filed herewith or incorporated by reference.

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#### SIGNATURE
Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereto duly authorized.

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| | | | |
|:---|:---|:---|:---|
|  |  | Pershing Square USA, Ltd. | Pershing Square USA, Ltd. |
|  |  | By: | /s/ Michael Gonnella |
|  |  | Name: | Michael Gonnella |
|  |  | Title: | Chief Financial Officer |
| Date: | April 28, 2026 |  |  |

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