Columbus Circle Capital Corp III filed a Form 10-Q with the SEC covering the quarterly period ended September 30, 2026, disclosing its financial statements, capital structure, and key terms of its special purpose acquisition company operations.

Key Highlights

  • Share counts as of November 13, 2026: 23,665,000 Class A Ordinary Shares and 7,666,667 Class B Ordinary Shares were issued and outstanding.
  • NASDAQ listings: The company's Units (CCCTU), Class A Ordinary Shares (CCCT), and Redeemable Warrants (CCCTW) are all listed on The Nasdaq Stock Market LLC.
  • IPO completed July 10, 2026: Columbus Circle Capital Corp III consummated its Initial Public Offering on that date, beginning the Combination Period.
  • Business Combination deadline: The company has a 24-month Combination Period running from the IPO closing to July 10, 2028, to consummate an initial Business Combination.
  • Business Combination Marketing Fee: A fee of $9,800,000, subject to certain adjustments, is payable upon completion of a Business Combination pursuant to the Business Combination Marketing Agreement dated July 8, 2026.
  • Company classification: The registrant is identified as a non-accelerated filer, smaller reporting company, emerging growth company, and shell company under applicable Exchange Act definitions.
  • IPO Registration Statement: The Form S-1 was initially filed May 26, 2026, declared effective July 8, 2026, under File No. 333-296208.

Columbus Circle Capital Corp III: SPAC Structure, Sponsor Relationships, and Operational Framework

According to the filing, Columbus Circle Capital Corp III is a Cayman Islands exempted company headquartered at 3 Columbus Circle, 24th Floor, New York, New York 10019. The company operates as a special purpose acquisition company, commonly referred to as a SPAC, and the filing confirms it is classified as a shell company under Rule 12b-2 of the Exchange Act. The registrant trades on NASDAQ:CCCT for its Class A Ordinary Shares, with par value of $0.0001 per share, alongside separately listed Units (CCCTU) and Redeemable Warrants (CCCTW), each whole Warrant exercisable for one Class A Ordinary Share at an exercise price of $11.50 per share.

The filing identifies Cohen & Company, LLC ("Cohen LLC"), a Delaware limited liability company, as the managing member of the company's Sponsor. Cohen LLC is described as the operating subsidiary of Cohen & Company Inc. (NYSE American: COHN). The filing further discloses that Continental Stock Transfer & Trust Company serves as trustee of the company's Trust Account and as warrant agent for its Warrants. The IPO Promissory Note, an unsecured note in the principal amount of up to $300,000, was issued to the Sponsor on July 11, 2025, the date of the company's inception. An Administrative Services Agreement with an affiliate of the Sponsor was dated July 8, 2026.

The financial statements covered in this 10-Q include condensed balance sheets as of September 30, 2026 (unaudited) and December 31, 2025, unaudited condensed statements of operations for the three and nine months ended September 30, 2026, and comparative periods from July 11, 2025 (inception) through September 30, 2025. The filing notes that the company has elected, as an emerging growth company, not to opt out of the extended transition period for complying with new or revised financial accounting standards under Section 13(a) of the Exchange Act.

What Was Disclosed

Columbus Circle Capital Corp III disclosed its quarterly report for the period ended September 30, 2026, covering its capital structure with 23,665,000 Class A and 7,666,667 Class B Ordinary Shares outstanding, its SPAC framework, Sponsor and trust arrangements, IPO details, and a $9,800,000 Business Combination Marketing Fee obligation.