X0202 SCHEDULE 13G 0001512805 XXXXXXXX LIVE Ordinary shares, $0.0001 par value per share 03/31/2026 0002077033 Miluna Acquisition Corp G6180J100 12F, No. 43, Cheng Gong Road Sec 4, Neihu Taipei F5 114 Rule 13d-1(b) Westchester Capital Management, LLC b DE 38123 407879 38123 407879 446002 5.05 IA * Based on 8,828,100 Shares outstanding as of February 12, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 12, 2026. Westchester Capital Partners, LLC b DE 3998 0 3998 0 3998 0.05 IA * Based on 8,828,100 Shares outstanding as of February 12, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 12, 2026. Miluna Acquisition Corp 12F, No. 43, Cheng Gong Road, Sec 4, Neihu, Taipei, 114 Taiwan This statement is being filed jointly by the following (each, a "Reporting Person," and collectively, the "Reporting Persons"): Westchester Capital Management, LLC ("Westchester"), a Delaware limited liability company, and Westchester Capital Partners, LLC ("WCP"), a Delaware limited liability company. Westchester, a registered investment adviser, serves as sub-advisor to each of The Merger Fund ("MF"), The Merger Fund VL ("MF VL"), Virtus Westchester Event-Driven Fund ("EDF"), Virtus Westchester Credit Event Fund ("CEF"), JNL/Westchester Capital Event Driven Fund ("JNL"), JNL Multi-Manager Alternative Fund ("JARB") and Principal Funds, Inc. - Global Multi-Strategy Fund ("PRIN"). WCP, a registered investment adviser, serves as investment adviser to Westchester Capital Master Trust ("Master Trust", together with MF, MF VL, EDF, CEF, JNL, JARB and PRIN, the "Funds"). The Funds directly hold Ordinary Shares of the Company for the benefit of the investors in those Funds. Mr. Roy Behren and Mr. Michael T. Shannon each serve as Co-Presidents of Westchester. Westchester and WCP often make acquisitions in, and dispose of, securities of an issuer on the same terms and conditions and at the same time. Based on the foregoing and the relationships described herein, these parties may be deemed to constitute a "group" for purposes of Section 13(g)(3) of the Act. The filing of this statement shall not be construed as an admission that the Reporting Persons are a group, or have agreed to act as a group. Westchester Capital Management, LLC 100 Summit Lake Drive, Valhalla, NY 10595 Westchester Capital Partners, LLC 100 Summit Lake Drive, Valhalla, NY 10595 Each of Westchester and WCP are organized under the laws of the State of Delaware. N IA Westchester Capital Management, LLC: 446,002 Westchester Capital Partners, LLC: 3,998 Westchester Capital Management, LLC: 5.05% Westchester Capital Partners, LLC: 0.05% Westchester Capital Management, LLC: 38,123 Westchester Capital Partners, LLC: 3,998 Westchester Capital Management, LLC: 407,879 Westchester Capital Partners, LLC: 0 Westchester Capital Management, LLC: 38,123 Westchester Capital Partners, LLC: 3,998 Westchester Capital Management, LLC: 407,879 Westchester Capital Partners, LLC: 0 Y Y Y Y Y N By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11. Westchester Capital Management, LLC /s/ CaSaundra Wu 05/15/2026 Westchester Capital Partners, LLC /s/ CaSaundra Wu 05/15/2026