Brilliant Acquisition Corporation: New SEC Guidance Relating to SPAC Warrants, Its Effect on the Company’s Periodic Filings and Compliance with Nasdaq Rules

Brilliant Acquisition Corporation announced today that, as the result of the SEC’s recent guidance, released on April 12, 2021 relating to the accounting treatment of certain warrants issued in connection with SPAC issuers, that the Company is conducting an analysis of the effect of the SEC’s guidance (if any) on the accounting treatment of its warrants.

Webinar: Key Takeaways: SPACs and How to Plug into the Opportunities They Present in Renewable Energy and Green Infrastructure

McDermott Will & Emery partners Tom Conaghan and Carl Fleming and Nicole Neeman Brady, CEO and director of the renewable energy SPAC, Sustainable Development Acquisition I Corp, discussed the rise of special purpose acquisition companies (SPACs), the opportunities they present in renewable energy and in the transition to green infrastructure and the complex legal and business challenges these vehicles present.

Former NYSE CFO: SPACs are ‘here to stay’

In 2020, 219 SPACs raised $73 billion in proceeds, Business Insider reported. That’s a 462% year-over-year jump in proceeds raised using the process, outpacing traditional IPOs, which raised $67 billion year-to-date. Companies including Virgin Galactic, AppHarvest and DraftKings have chosen the SPAC approach.