SPAC transactions come to a halt amid SEC crackdown, cooling retail investor interest

CNBC | Yun Li | Apr 21, 2021 Key Points After a record of 109 new SPAC deals in March alone, issuance has now come to almost a standstill with just 10 SPACs in April, according to data from SPAC Research. The SEC issued accounting guidance that would classify SPAC warrants as liabilities instead of equity

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