# EDGAR Filing Document

**Accession Number:** 0001845550
**File Stem:** 0001213900-26-043803
**Filing Date:** 2026-4
**Character Count:** 23239
**Document Hash:** d45d1bcd1529d4cb92b7912b15ae2e9d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-043803.hdr.sgml**: 20260415

**ACCESSION NUMBER**: 0001213900-26-043803

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20260407

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260415

**DATE AS OF CHANGE**: 20260415

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Plum Acquisition Corp. III
- **CENTRAL INDEX KEY:** 0001845550
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40677
- **FILM NUMBER:** 26862661

**BUSINESS ADDRESS:**
- **STREET 1:** EMPIRE STATE BUILDING
- **STREET 2:** 20 WEST 34TH STREET, SUITE 4215
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** (415) 683-6773

**MAIL ADDRESS:**
- **STREET 1:** 2021 FILLMORE ST. #2089
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94115

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Alpha Partners Technology Merger Corp.
- **DATE OF NAME CHANGE:** 20210210

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**Date of Report (Date of earliest event reported): April 7, 2026**

**PLUM ACQUISITION CORP. III**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Cayman Islands** | **001-40677** | **98-1581691** |
| (State or other jurisdiction<br> of incorporation) | (Commission File Number) | (I.R.S. Employer<br> Identification No.) |

---

**2021 Fillmore St. #2089**

**San Francisco, CA 94115**

(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: **(929) 529-7125**

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☒ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act: None.

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

**Item 8.01 Other Events.** 

*Asset Purchase Agreement*

On April 7, 2026, Plum III Merger Corp., a corporation formed under the Laws of the Province of British Columbia ("PubCo"), Sierra Blanca Quarry, LLC, a limited liability company existing under the laws of the State of Texas ("Seller"), and Tactical Resources Corp., a corporation incorporated under the laws of the Province of British Columbia ("Buyer" or "Tactical") entered into an Asset Purchase Agreement (the "Asset Purchase Agreement"). Pursuant to the Asset Purchase Agreement, Buyer will purchase approximately 1.5 million tons of processed tailings from Seller, and PubCo will issue, on behalf of Buyer, approximately 3,000,000 shares of common stock of PubCo (the "Stock Consideration") to Seller at the closing of the transactions contemplated by the Asset Purchase Agreement. Closing under the Asset Purchase Agreement is subject to, among other customary conditions, the closing of the previously announced business combination among Plum Acquisition Corp. III, a Cayman Islands exempted company ("Plum"), Tactical and PubCo (the "Business Combination").

Additionally, pursuant to the Asset Purchase Agreement, after the closing date thereunder, PubCo will file with the U.S. Securities and Exchange Commission (the "SEC") a registration statement on Form S-3 or F-3 (or, if PubCo is not then eligible, on Form S-1 for Form F-1) covering the resale by Seller of the Stock Consideration in accordance with applicable SEC rules, regulations and interpretations so as to permit the resale of the Stock Consideration.

On April 15, 2026, Tactical published a press release announcing the Asset Purchase Agreement. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated by reference herein.

The information in Item 8.01, including Exhibit 99.1 attached hereto, is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), nor shall it be deemed incorporated by reference in any of Plum's filings under the Securities Act of 1933, as amended, or the Exchange Act, whether made before or after the date hereof, except as shall be expressly set forth by specific reference to this Current Report on Form 8-K (this "Current Report") in such filing.

**Forward-Looking Statements**

This Current Report contains certain forward-looking statements within the meaning of the "safe harbor" provisions of the United States Private Securities Litigation Reform Act of 1995. These forward-looking statements generally are identified by words such as "believe," "project," "expect," "anticipate," "estimate," "intend," "strategy," "future," "opportunity," "plan," "potential," "predict," "may," "might," "could," "should," "will," "would," "will be," "will continue," "will likely result," and similar expressions and each of their respective negative forms.

These forward-looking statements include, but are not limited to, statements regarding Plum's and Tactical's businesses; the expected timing of the completion or benefits of the Business Combination or the likelihood or ability of the parties to successfully complete the Business Combination; expectations with respect to future operating and financial results for Pubco, Plum and Tactical; and the expected ownership structure of Pubco. These statements are based on various assumptions, whether or not identified in this report, and on the current expectations of Tactical's and Plum's management, and are not predictions of actual performance or results. These forward-looking statements are provided for illustrative purposes only and are not intended to serve as, and must not be relied upon as a guarantee, an assurance, a prediction or a definitive statement of fact or probability.

Forward-looking statements are predictions, projections and other statements about future events that are based on current expectations and assumptions and are subject to inherent risks and uncertainties that may cause Plum's, Pubco's or Tactical's activities or results to differ significantly from those expressed in any forward-looking statement, including: (a) changes in domestic and foreign business, market, financial, political and legal conditions; (b) the likelihood of completion of the Business Combination, including the risk that the Business Combination may not close due to one or more closing conditions set forth in the definitive written agreement providing for the Business Combination not being satisfied or waived on a timely basis or otherwise, or that any applicable regulatory approvals may not be obtained; (c) the risk that the Business Combination may not be completed in a timely manner or at all, which may adversely affect the price of Plum's or Tactical's securities; (d) the outcome of any legal proceedings that may be instituted against the parties, or any of their respective directors or executive officers, following the announcement of the Business Combination; (e) changes to the proposed structure of the Business Combination that may be required or appropriate as a result of applicable laws or regulations or as a condition to obtaining applicable regulatory approvals for the Business Combination; (f) failure to realize the anticipated benefits of the Business Combination; (g) the potential inability to consummate any PIPE financing on terms or in amounts satisfactory to the parties; (h) the occurrence of any event, change or other circumstance that could give rise to the termination of the definitive written agreement providing for the Business Combination; (i) the ability of Pubco to meet stock exchange listing standards following the consummation of the Business Combination; (j) the effect of the announcement or pendency of the Business Combination on the market price of securities, business relationships, operating results, current plans and operations of Plum or Tactical; (k) risks related to the rollout of Tactical's business and the timing of expected business milestones; (l) the effects of competition of the Business Combination on Tactical's or Pubco's business and operations; (m) supply shortages in the materials necessary for Tactical's business; (n) delays in construction and operation of facilities; (o) the amount of redemption requests made by Tactical's public shareholders; (p) changes in applicable laws or regulations; (q) risks relating to the viability of Tactical's growth strategy, including related capabilities and ability to execute on its business strategy; (r) the parties' estimates of growth and projected financial results and meeting or satisfying the underlying assumptions with respect thereto; (s) the possibility that the parties may be adversely affected by other economic, business, and/or competitive factors, or adverse macroeconomic conditions, including inflation, supply chain delays and increased interest rates; (t) the potential disruption of Tactical's management's time from ongoing business operations due to the Business Combination; (u) the potential occurrence of a materially adverse change with respect to the financial position, performance, operations or prospects of Plum or Tactical; (v) costs related to the Business Combination; and (w) other risks and uncertainties described from time to time in filings by the parties with the SEC or the Canadian Securities Administrators (the "CSA"), or otherwise made available to interested parties in connection with the Business Combination.

The foregoing list is not exhaustive, and new risks may emerge from time to time. If any of these risks materialize or the parties' assumptions prove incorrect, actual results could differ materially from the results implied by these forward-looking statements. Many factors could cause actual future events to differ materially from the forward-looking statements in this Current Report. There may be additional risks that neither Plum nor Tactical presently know or that Plum and Tactical currently believe are immaterial that could also cause actual results to differ from those contained in the forward-looking statements. You should carefully consider the risks and uncertainties described in the "Risk Factors" section of Plum's Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, and other documents filed by Plum from time to time with the SEC and by Tactical from time to time with the CSA. These filings identify and address other important risks and uncertainties that could cause actual events and results to differ materially from those contained in the forward-looking statements. Forward-looking statements speak only as of the date they are made. Readers are cautioned not to put undue reliance on forward-looking statements, and Plum and Tactical assume no obligation to update or revise these forward-looking statements, whether as a result of new information, future events, or otherwise, except as required by law. Neither Plum nor Tactical gives any assurance that Pubco or Tactical will achieve its expectations.

**Item 9.01 Financial Statements and Exhibits**

**(d) Exhibits**

<u>Exhibit No.</u> <u>Description</u> <br> 99.1 [Press Release of Tactical Resources Corp., dated April 15, 2026.](ea028641201ex99-1.htm) <br> 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **PLUM ACQUISITION CORP. III** | **PLUM ACQUISITION CORP. III** |
| Date: April 15, 2026 | By: | /s/ Kanishka Roy |
|  | Name: | Kanishka Roy |
|  | Title: | President and Chief Executive Officer |

---

## Exhibit 99.1

**Exhibit 99.1**

**Tactical Resources Secures 1.5M Tons of Crushed Aggregate Feedstock in Texas**

 

*Agreement for mined tailings positions the Company to advance project development activities at its flagship Peak Project*

 

**VANCOUVER, BC / April 15, 2026 /** Tactical Resources Corp. (TSXV:RARE) (OTC:USREF) ("Tactical" or the "Company"), a mineral exploration and development company focused on domestic rare earth elements ("REE") production, today announced it has entered into an Asset Purchase Agreement (the "APA") to acquire approximately 1.5 million tons of processed tailings from the Sierra Blanca Quarry ("SBQ"). Based on initial sampling and metallurgical testing, the crushed aggregate tailings materials appear to contain consistent REE mineralization and is expected to serve as potential near-term feedstock for the Company's Peak Rare Earth Project.

The acquisition provides Tactical with secured feedstock material sourced from an active quarry operation, significantly reducing traditional mining and permitting timelines. By leveraging already extracted and stockpiled tailings, the Company is positioning to accelerate development of a domestic rare earth supply chain at a time of increasing U.S. demand and geopolitical urgency. The secured material is expected to support early-stage construction and potential initial processing at the Peak Project, representing a foundational step toward envisioned future revenue generation. Currently, there has been insufficient exploration to allow for an estimate of a mineral resource, nor have any such REE minerals been extracted on a commercial basis.

The acquisition represents a step in de-risking the Company's development pathway by securing feedstock material within an established industrial site. By leveraging existing tailings, Tactical is advancing a strategy designed to compress project timelines and reduce capital intensity relative to traditional rare earth development, while supporting the buildout of a domestic U.S. supply chain amid increasing demand for critical minerals.

"This agreement moves us from access to ownership of a meaningful volume of potential feedstock," said Ranjeet Sundher, Chief Executive Officer of Tactical Resources. "With approximately 1.5 million tons of material now secured, we are positioning the Peak Project to advance without the delays typically associated with a new mine development. Combined with our broader agreements at Sierra Blanca, this establishes a pathway from near-term feedstock to long-term asset ownership."

**Transaction Details**

Pursuant to the APA, at closing, SBQ will sell, assign, transfer, convey and deliver to Tactical all of SBQ's right, title and interest in approximately 1.5 million tons of processed crushed aggregate feedstock currently stockpiled on the leased premises in Sierra Blanca, Texas. These assets represent accumulated byproduct material from SBQ's two-decade-long ballast crushing operations—material which based on initial sampling and metallurgical testing indicates elevated levels of rare earth elements and constitutes potential feedstock for the Company's planned rare earth extraction facility. The consideration for the acquisition consists of approximately 3,000,000 shares of common stock of PubCo (as defined below), to be issued at closing.

Closing of the APA is subject to, among other customary conditions, the completion of Tactical's previously announced business combination (the "Transaction") with Plum Acquisition Corp. III (OTC:PLMJF) ("Plum"), which is expected to result in the listing of the resulting issuer's ("PubCo") common shares on the Nasdaq Capital Market. The Transaction has received shareholder approval from the shareholders of Tactical and the shareholders of Plum. In December 2025, the Registration Statement on Form F-4 filed by Plum III Merger Corp. with the U.S. Securities and Exchange Commission became effective.

The Company has not yet applied to the TSX Venture Exchange (the "TSXV") for review of the previously announced Purchase and Sale Agreement ("PSA"), dated March 16, 2026, or the APA described herein. The Company intends that all steps and transactions contemplated under the PSA and the APA will be completed only following the closing of the Transaction and the Nasdaq listing. In the event that the Company remains listed on the TSXV at the time of any proposed closing under the PSA or the APA, the Company will apply for and obtain TSXV review and approval, as required, prior to completing any such transactions.

**Building a Scalable Feedstock Position**

The APA builds on Tactical's previously announced PSA with SBQ and Dennis Walker and Becky Dean Walker, entered into on March 9, 2026, and announced on March 16, 2026. That agreement provides Tactical with: (i) an exclusive option, exercisable until five (5) business days after the date that is thirty-six (36) months following the fifth (5th) business day after Tactical's parent company is first listed on the Nasdaq Stock Market, to acquire 100% of the membership interests of SBQ for a purchase price of US$29,000,000 (50% cash / 50% equity) (the "SBQ Purchase Price"); (ii) access to approximately four million tons of tailings; and (iii) rights to additional tailings produced thereafter.

The APA announced today converts a portion of that access into secured ownership, representing the first tranche of feedstock within a broader, staged acquisition strategy.

Together, the APA and the PSA establish a multi-layered position at Sierra Blanca – combining near-term feedstock availability with a defined pathway to full asset ownership. This approach is designed to support phased development of the Peak Project, beginning with existing material and expanding over time as additional assets are secured and technical work advances.

**About Tactical Resources**

Tactical is a mineral exploration and development company focused on U.S.-made rare earth elements used in semiconductors, electric vehicles, advanced robotics, and most importantly, national defense. The Company is also actively involved in the development of innovative metallurgical processing techniques to further unlock REEs development potential. The Company's Peak Project is located in the Sierra Blanca area of Texas.

**Ranjeet Sundher**, Chief Executive Officer

Tel: +1-778-588-5483

For additional information, please visit www.tacticalresources.com.

**About Plum Acquisition Corp. III** 

Plum Acquisition Corp. III is a special purpose acquisition company, which engages in effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. Plum seeks to establish itself as the first-stop SPAC platform for high-quality companies, and the management team's decades of operational experience leading technology companies, and the proprietary Accelerating Through the Bell operational playbook that helps companies list and grow in the public markets.

For additional information, please visit plumpartners.com.

The TSX Venture Exchange has neither approved nor disapproved the contents of this press release. Neither the TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of the TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.

**Forward-Looking Statements**

Certain statements in this press release may contain forward-looking information (within the meaning of Canadian securities legislation), including, without limitation, the terms and closing of the Transaction, the APA and the PSA, the expected closing date of the Transaction, the APA and the PSA, the intended use of the tailings and the SBQ assets, the Company's belief that the APA and the PSA enhances its ability to advance the Peak Project, the exercise of the option to acquire the membership interests of SBQ, the anticipated composition of the SBQ Purchase Price, the availability of successive extensions of the PSA term, and any required regulatory approvals. These statements address future events and conditions and, as such, involve known and unknown risks, uncertainties, and other factors, which may cause the actual results, performance, or achievements to be materially different from any future results, performance, or achievements expressed or implied by the statements. Forward-looking statements speak only as of the date on which they are made. Although the Company believes the expectations expressed in such forward-looking statements are based on reasonable assumptions, such statements are not guarantees of future performance and actual results may differ materially from those in the forward-looking statements. Factors that could cause the actual results to differ materially from those in forward-looking statements include regulatory actions, market prices, continued availability of capital and financing, the quality or commercial viability of the tailings material, the satisfaction of conditions to closing of the Transaction, the ability of counterparties to perform their obligations under the APA and the PSA, and general economic, market or business conditions. Investors are cautioned that any such statements are not guarantees of future performance and actual results or developments may differ materially from those projected in the forward-looking statements. Forward-looking statements are based on the beliefs, estimates, and opinions of the Company's management on the date the statements are made. Except as required by applicable law, the Company assumes no obligation to update or to publicly announce the results of any change to any forward-looking statement contained or incorporated by reference herein to reflect actual results, future events or developments, changes in assumptions, or changes in other factors affecting the forward-looking statements. If the Company updates any forward-looking statement(s), no inference should be drawn that it will make additional updates with respect to those or other forward-looking statements.