ACP Holdings Acquisition Corp. is a special purpose acquisition company, or SPAC, headquartered in Houston, Texas. It is organized as a blank check company formed to execute a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more operating businesses. Today, ACP Holdings Acquisition Corp. primarily serves as a capital pool, raising funds from public investors and holding the proceeds in trust while it evaluates potential private companies to combine with, typically providing them with a pathway to access public markets. The company is sponsored by affiliates of Atlas Credit Partners and is led by an experienced management team focused on identifying targets across a broad range of sectors and geographies, without limiting itself to a specific industry vertical. In the current market, ACP Holdings Acquisition Corp. functions as a vehicle for corporate transactions and capital formation, sitting at the intersection of private equity, capital markets, and corporate restructuring.