Tactical Resources Completes Business Combination with Plum Acquisition Corp. III

On August 13, 2026, Tactical Resources Corp.  (TSXV: RARE) (OTC: USREF), a U.S.-focused rare earth elements development company, completed its business combination with Plum Acquisition Corp. III (OTC: PLMJF).

Pursuant to the business combination agreement, following a series of amalgamation transactions, Tactical continues as a wholly-owned subsidiary of a new parent entity (“New PubCo”), which has been renamed “Tactical Resources Corp.” Common shares of New PubCo began trading on the Nasdaq Capital Market under the ticker symbol “TREO.”

The completion of the business combination positions Tactical to accelerate development of its Peak Project in Hudspeth County, Texas.

Aird & Berlis represented Plum Acquisition Corp. with a team led by Francesco Gucciardo and including Adria Leung Lim, Liam Tracey-Raymont, Amy Marcen-Gaudaur and Annie Xie (Capital Markets/M&A).