UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): August 20, 2021

Mercury Ecommerce Acquisition Corp.
(Exact name of registrant as specified in its charter)

Delaware
001-40679
86-2365445
(State or other jurisdiction of incorporation)
(Commission File Number)
(I.R.S. Employer Identification No.)

3737 Buffalo Speedway, Suite 1750
Houston, Texas
(Address of Principal Executive Offices)
 
77002
(Zip Code)

(713) 715-6820
(Registrant’s telephone number, including area code)

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



Written communication 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-commencements 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:

Title of each class
 
Trading Symbol(s)
 
Name of each exchange on which registered
Units, each consisting of one share of Class A common stock and one-half of one warrant
 
MEACU
 
The Nasdaq Stock Market LLC
Class A common stock, par value $0.0001 per share
 
MEAC
 
The Nasdaq Stock Market LLC
Warrants, each whole warrant exercisable for one share of Class A common stock at an exercise price of $11.50 per share
 
MEACW
 
The Nasdaq Stock Market LLC

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.



Explanatory Note

Mercury Ecommerce Acquisition Corp. (the “Company”) is filing this Form 8-K/A (this “Amendment”) to amend its Current Report on Form 8-K, originally filed with the Securities and Exchange Commission (the “SEC”) on August 26, 2021 (“Original Form 8-K”), to replace Exhibit 99.1 from the Original Form 8-K due to the restatement of the Company’s financial statements and related footnote disclosures as of July 30, 2021.

As previously reported, on October 31, 2021, the management and the Audit Committee of the Company, after consultation with BDO, concluded that the Company’s audited balance sheet as of July 30, 2021 filed in the Original Form 8-K contained errors relating to (i) the classification between temporary equity and permanent equity of the shares of the Company’s Class A common stock subject to redemption, which the Company initially presented a portion of as permanent equity, and has determined should be classified as temporary equity; and (ii) the accounting for the sale of founder shares by the Company’s sponsor to certain anchor investors in connection with their indications of interest in the Company’s initial public offering, which the Company has determined should be accounted for as non-cash offering costs. In light of these errors, the Company filed an amendment to its Form 8-K originally filed on August 6, 2021 to restate its previously issued audited balance sheet as of July 30, 2021 reflecting receipt of the proceeds upon consummation of the Company’s initial public offering and the private placement.

The Company is filing this Amendment to the Original Form 8-K to incorporate by reference the restated unaudited pro forma balance sheet of the Company as of August 20, 2021 to reflect receipt of the proceeds from the underwriter’s partial exercise of its option to purchase additional units and as Exhibit 99.1. Accordingly, the Original Form 8-K is hereby amended solely to amend and restate Item 9.01. The Original Form 8-K otherwise remains unchanged.

Item 9.01
Financial Statements and Exhibits
 
Exhibit No.
 
Description of Exhibits
 
Pro Forma Balance Sheet
104
 
Cover Page Interactive Data File (formatted as Inline XBRL)


SIGNATURE

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 hereunto duly authorized.

 
Mercury Ecommerce Acquisition Corp.
Date: November 18, 2021
By:
/s/ R. Andrew White
 
Name:
R. Andrew White
 
Title:
President and Chief Executive Officer