Special Situations Digest - #7

Clark Square Capital · Clark Square Capital's Ultimate Value · March 22, 2026 at 23:42 · ⏱ 93 min read  | Read on Substack ↗
Summary
The digest catalogs dozens of active special situations—M&A, spin-offs, activist campaigns, and restructurings—providing key catalysts, deal terms, and risk assessments for event-driven investors. It highlights specific arb spreads, proxy fights, and activist targets with near-term deadlines, making it a reference for traders seeking actionable setups.
  • Couche-Tard is conducting active due diligence on Seven & i Holdings for a $47B+ acquisition, the largest foreign acquisition of a Japanese company, with US antitrust divestiture planning underway.
  • Victory Capital's revised $56.84/share bid for Janus Henderson was rejected; the Trian/GC deal at $49/share is on track to close mid-2026.
  • Diana Shipping raised its all-cash offer for Genco Shipping to $23.50/share with committed financing and launched a proxy contest after the board rejected the offer twice.
  • Tri Pointe Homes acquisition by Sumitomo Forestry at $47/share all-cash has unanimous board recommendation and a special meeting on April 16; stock trades at $46.58 (0.9% spread).
  • Spirit Airlines filed an RSA with majority creditor support and is recalling pilots; new equity will emerge post-bankruptcy from DIP lenders.
  • SITE Centers is executing a formal Plan of Liquidation with ongoing asset sales; stock is near analysts' estimated liquidation value of ~$6.40/share.
  • Jana Partners (9% stake) issued a public letter demanding Six Flags Entertainment explore a full sale and remove the board chair, threatening a proxy war.
  • EchoStar sold spectrum to SpaceX and AT&T for ~$33B total, and DISH entered an RSA with 82% creditor support for its notes.
Read time 93 min
Length 93,132 chars
Category finance
Trade Ideas
Clark Square Capital Substack author, Clark Square Capital's Ultimate Value
Commerzbank's board and the German government (owns ~12%) oppose UniCredit's hostile approach. The article calls German government opposition 'the key variable' and notes labor unions also oppose, cre
Commerzbank's board and the German government (owns ~12%) oppose UniCredit's hostile approach. The article calls German government opposition 'the key variable' and notes labor unions also oppose, creating significant deal risk. Risk: UniCredit may withdraw or escalate; political intervention could block the deal.
Clark Square Capital Substack author, Clark Square Capital's Ultimate Value
Tri Pointe Homes acquisition at $47/share all-cash has unanimous board recommendation and no antitrust issues, with stock at $46.58 (0.9% spread). The article calls it 'essentially risk-free arb' give
Tri Pointe Homes acquisition at $47/share all-cash has unanimous board recommendation and no antitrust issues, with stock at $46.58 (0.9% spread). The article calls it 'essentially risk-free arb' given the short deadline (special meeting April 16). Risk: Competing bid is upside; catastrophic operational miss before vote is unlikely.
Clark Square Capital Substack author, Clark Square Capital's Ultimate Value
Saltchuk Resources commenced a cash tender offer at $17.00/share with a ~40% premium to pre-announcement price. The article advises to check current price vs $17 for a clean arb, implying strong compl
Saltchuk Resources commenced a cash tender offer at $17.00/share with a ~40% premium to pre-announcement price. The article advises to check current price vs $17 for a clean arb, implying strong completion probability. Risk: Tender conditions or regulatory issues could cause delay or failure.
Clark Square Capital Substack author, Clark Square Capital's Ultimate Value
Jana Partners (9% stake) issued a public letter demanding a full sale and threatened a proxy war. The article states strategic buyers could include PE or international park companies, and $1.8B market
Jana Partners (9% stake) issued a public letter demanding a full sale and threatened a proxy war. The article states strategic buyers could include PE or international park companies, and $1.8B market cap is 'accessible for PE'. Risk: Activist campaign may not force a sale if board resists; stock could remain depressed.
Clark Square Capital Substack author, Clark Square Capital's Ultimate Value
SITE Centers is executing a formal Plan of Liquidation with asset sales distributing proceeds to shareholders. Stock near analysts' estimated liquidation value of ~$6.40/share, and the article notes t
SITE Centers is executing a formal Plan of Liquidation with asset sales distributing proceeds to shareholders. Stock near analysts' estimated liquidation value of ~$6.40/share, and the article notes the arb is simple if liquidation value exceeds market price. Risk: Asset sale prices below NAV or extended timeline could reduce returns.
Clark Square Capital Substack author, Clark Square Capital's Ultimate Value
Trinseo has missed interest payments, received NYSE delisting notice, and is in active creditor restructuring. The article states 'the equity ($30M market cap) is almost certainly impaired' and calls
Trinseo has missed interest payments, received NYSE delisting notice, and is in active creditor restructuring. The article states 'the equity ($30M market cap) is almost certainly impaired' and calls it a 'textbook Chapter 11 candidate'. Risk: Equity holders likely receive nothing in restructuring; debt instruments are more relevant.
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