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Digital Health Acquisition Corp. – ‘S-4/A’ on 4/24/24 – ‘EX-2.3’

On:  Wednesday, 4/24/24, at 5:28pm ET   ·   Accession #:  1104659-24-51298   ·   File #:  333-268184

Previous ‘S-4’:  ‘S-4/A’ on 2/13/24   ·   Latest ‘S-4’:  This Filing   ·   16 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/24/24  Digital Health Acquisition Corp.  S-4/A                 73:21M                                    Toppan Merrill/FA

Pre-Effective Amendment to Registration Statement – Securities for a Merger   —   Form S-4   —   SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-4/A       Pre-Effective Amendment to Registration Statement   HTML  11.03M 
                - Securities for a Merger                                        
 2: EX-2.3      Plan of Acquisition, Reorganization, Arrangement,   HTML     46K 
                Liquidation or Succession                                        
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     28K 
 4: EX-10.20    Material Contract                                   HTML    114K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     23K 
 6: EX-23.2     Consent of Expert or Counsel                        HTML     23K 
 7: EX-23.3     Consent of Expert or Counsel                        HTML     23K 
18: R1          Document and Entity Information                     HTML     38K 
19: R2          Consolidated Balance Sheets                         HTML    130K 
20: R3          Consolidated Balance Sheet (Parenthetical)          HTML     43K 
21: R4          Consolidated Statements of Operations               HTML     98K 
22: R5          Consolidated Statements of Changes in               HTML     65K 
                Stockholders' Deficit                                            
23: R6          Consolidated Statements of Changes in               HTML     23K 
                Stockholders' Deficit (Parenthetical)                            
24: R7          Consolidated Statements of Cash Flows               HTML    128K 
25: R8          Description of Organization and Business            HTML     60K 
                Operations                                                       
26: R9          Summary of Significant Accounting Policies          HTML     96K 
27: R10         Initial Public Offering                             HTML     26K 
28: R11         Private Placement                                   HTML     27K 
29: R12         Related Party Transactions                          HTML     57K 
30: R13         Commitments                                         HTML    105K 
31: R14         Stockholders' Deficit                               HTML     37K 
32: R15         Warrants                                            HTML     68K 
33: R16         Income Tax                                          HTML     84K 
34: R17         Fair Value Measurements                             HTML    250K 
35: R18         Subsequent Events                                   HTML     31K 
36: R19         Summary of Significant Accounting Policies          HTML    131K 
                (Policies)                                                       
37: R20         Summary of Significant Accounting Policies          HTML     61K 
                (Tables)                                                         
38: R21         Income Tax (Tables)                                 HTML     82K 
39: R22         Fair Value Measurements (Tables)                    HTML    256K 
40: R23         Description of Organization and Business            HTML    154K 
                Operations (Details)                                             
41: R24         Summary of Significant Accounting Policies          HTML     59K 
                (Details)                                                        
42: R25         Summary of Significant Accounting Policies -        HTML     42K 
                Common Stock Reflected in the Condensed                          
                Consolidated Balance Sheet (Details)                             
43: R26         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     53K 
                Calculation of basic and diluted net loss per                    
                common stock (Details)                                           
44: R27         Initial Public Offering (Details)                   HTML     47K 
45: R28         Private Placement (Details)                         HTML     39K 
46: R29         RELATED PARTY TRANSACTIONS - Founder Shares         HTML     39K 
                (Details)                                                        
47: R30         Related Party Transactions (Details)                HTML    241K 
48: R31         Commitments (Details)                               HTML    177K 
49: R32         Commitments - Bridge Securities Purchase Agreement  HTML     86K 
                (Details)                                                        
50: R33         COMMITMENTS - Defaulted Bridge Notes (Details)      HTML     55K 
51: R34         COMMITMENTS - Exchange Note Exchange Financing      HTML     68K 
                (Details)                                                        
52: R35         COMMITMENTS - Additional Bridge Financing           HTML     85K 
                (Details)                                                        
53: R36         COMMITMENTS - Extension Note (Extension Financing)  HTML     90K 
                and Bifurcated Derivative (Details)                              
54: R37         COMMITMENTS - Quantum Financing Securities          HTML     56K 
                Purchase Agreement (Details)                                     
55: R38         COMMITMENTS - Equity Financing (Details)            HTML     43K 
56: R39         STOCKHOLDERS' DEFICIT - Common Shares (Details)     HTML     77K 
57: R40         Warrants (Details)                                  HTML     72K 
58: R41         Warrants - Bridge Warrants (Details)                HTML     33K 
59: R42         INCOME TAX - Schedule of net deferred tax assets    HTML     31K 
                (Details)                                                        
60: R43         INCOME TAX - Schedule of Income tax provision       HTML     37K 
                (Details)                                                        
61: R44         INCOME TAX - Summary of reconciliation of the       HTML     46K 
                federal income tax rate to the Company's effective               
                tax rate (Details)                                               
62: R45         Income Tax (Details)                                HTML     25K 
63: R46         FAIR VALUE MEASUREMENTS - Additional information    HTML     42K 
                (Details)                                                        
64: R47         Fair Value Measurements (Details)                   HTML     27K 
65: R48         Fair Value Measurements - Fair value information    HTML     44K 
                on recurring basis (Details)                                     
66: R49         FAIR VALUE MEASUREMENTS - Unobservable inputs for   HTML     45K 
                Bridge Note Bifurcate Derivative (Details)                       
67: R50         FAIR VALUE MEASUREMENTS - Unobservable inputs for   HTML     38K 
                Extension Note Bifurcated Derivative (Details)                   
68: R51         FAIR VALUE MEASUREMENTS - Unobservable inputs for   HTML     31K 
                PIPE Forward Contract (Details)                                  
69: R52         FAIR VALUE MEASUREMENTS - Unobservable inputs for   HTML     40K 
                Additional Bridge Note (Details)                                 
70: R53         FAIR VALUE MEASUREMENTS - Unobservable inputs for   HTML     38K 
                Exchange Note (Details)                                          
71: R54         FAIR VALUE MEASUREMENTS - Unobservable inputs for   HTML     36K 
                ELOC/Equity Financing (Details)                                  
72: R55         FAIR VALUE MEASUREMENTS - Changes in the fair       HTML     51K 
                value of financial liabilities (Details)                         
73: R56         Subsequent Events (Details)                         HTML     63K 
14: XML         IDEA XML File -- Filing Summary                      XML    131K 
17: XML         XBRL Instance -- dhacu-20231231xs4a_htm              XML   2.08M 
13: EXCEL       IDEA Workbook of Financial Report Info              XLSX    185K 
 9: EX-101.CAL  XBRL Calculations -- dhacu-20231231_cal              XML    132K 
10: EX-101.DEF  XBRL Definitions -- dhacu-20231231_def               XML   1.10M 
11: EX-101.LAB  XBRL Labels -- dhacu-20231231_lab                    XML   1.44M 
12: EX-101.PRE  XBRL Presentations -- dhacu-20231231_pre             XML   1.36M 
 8: EX-101.SCH  XBRL Schema -- dhacu-20231231                        XSD    269K 
15: JSON        XBRL Instance as JSON Data -- MetaLinks              418±   696K 
16: ZIP         XBRL Zipped Folder -- 0001104659-24-051298-xbrl      Zip   2.31M 


‘EX-2.3’   —   Plan of Acquisition, Reorganization, Arrangement, Liquidation or Succession


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 2.3

DIGITAL HEALTH ACQUISITION CORP.

Second AMENDMENT AND WAIVER

This Second Amendment and Waiver (this “Second Amendment”) is made effective as of April 17, 2024 (the “Effective Date”), by and among Digital Health Acquisition Corp., a Delaware corporation (the “Company”), DHAC Merger Sub I, Inc., DHAC Merger Sub II, Inc., VSee Lab, Inc., and iDoc Virtual Telehealth Solutions, Inc. (each, a “Party” and collectively, the “Parties”). Capitalized terms used but not defined herein shall have the meanings ascribed to such terms in the Third Amended and Restated Business Combination Agreement dated November 21, 2023 among the Company and the Parties (the “Original BCA”) and as further amended on February 13, 2024 (the “First Amendment” as amended by the First Amendment, the “Third A&R BCA”). The Original BCA, as amended by both the First Amendment and this Second Amendment, is hereby referred as the “Agreement”.

RECITALS

A.WHEREAS, on November 21, 2023, the Company and the Parties entered into the Original BCA;

B.WHEREAS, on February 13, 2024, the Parties to the Original BCA entered the First Amendment, which amended certain definitions and closing considerations in the Original BCA;

C.WHEREAS, under the Original BCA, the transactions contemplated by the business combination agreement shall be consummated on or prior to March 31, 2024 (the “Termination Date”); and

D.WHEREAS, the Parties desire to amend and extend the Termination Date in the Original BCA.

NOW, THEREFORE, the undersigned Parties hereby agree as follows:

1.Effect of this Agreement. The Third A&R BCA will remain in full force and effect except as expressly modified by this Agreement.
2.Omnibus Amendments and Waivers.  The Company and the applicable Parties hereby agree as follows:
2.1Section 7.1(d) of the Original BCA shall be amended and restated as follows:

(d)by either Parent or a Company Party, if the transactions contemplated by this Agreement shall not have been consummated on or prior to June 30, 2024 (the “Termination Date”); provided, that


3.Waivers and Agreements. The Company and the applicable Parties hereby agree as follows:
3.1The Parties hereby consent to the execution of a Letter Agreement dated April 17, 2024 by and among Digital Health Acquisition Corp, VSee Lab, Inc., iDoc Virtual Telehealth Solutions, Inc., and [___________].
4.Miscellaneous. Article 9 of the Original BCA is hereby incorporated by reference and shall apply to this Agreement.

[REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK]


IN WITNESS WHEREOF, each of the Parties has caused this Second Amendment to the Third Amended and Restated Business Combination Agreement (as amended) to be duly executed on its behalf as of the day and year first above written.

    

DIGITAL HEALTH ACQUISITION CORP.

By:

/s/ Scott Wolf

Name:

Scott Wolf

Title:

Chief Executive Officer

    

DHAC MERGER SUB I, INC.

By:

/s/ Scott Wolf

Name:

Scott Wolf

Title:

President

    

DHAC MERGER SUB II, INC.

By:

/s/ Scott Wolf

Name:

Scott Wolf

Title:

President

Signature Page to Second Amendment to BCA


IN WITNESS WHEREOF, each of the Parties has caused this Second Amendment to the Third Amended and Restated Business Combination Agreement (as amended) to be duly executed on its behalf as of the day and year first above written.

    

VSEE LAB, INC.

By:

/s/ Milton Chen

Name:

Milton Chen

Title:

Executive Vice Chairman

    

IDOC VIRTUAL TELEHEALTH SOLUTIONS, INC.

By:

/s/ Imoigele Aisiku

Name:

Dr. Imoigele Aisiku

Title:

Executive Chairman

Signature Page to Second Amendment to BCA



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-4/A’ Filing    Date    Other Filings
6/30/24
Filed on:4/24/24
4/17/248-K
3/31/24
2/13/248-K,  S-4/A
11/21/238-K
 List all Filings 


16 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/18/24  Digital Health Acquisition Corp.  8-K:1,9     4/17/24   14:329K                                   Toppan Merrill/FA
 2/13/24  Digital Health Acquisition Corp.  S-4/A                  7:12M                                    Toppan Merrill/FA
 2/13/24  Digital Health Acquisition Corp.  8-K:1,9     2/13/24   14:445K                                   Toppan Merrill/FA
11/22/23  Digital Health Acquisition Corp.  8-K:1,9    11/21/23   29:3.7M                                   Toppan Merrill/FA
11/13/23  Digital Health Acquisition Corp.  8-K:1,5,8,911/06/23   13:315K                                   Toppan Merrill/FA
 9/11/23  Digital Health Acquisition Corp.  8-K:5,9     9/08/23   12:273K                                   Toppan Merrill/FA
 5/08/23  Digital Health Acquisition Corp.  8-K:1,2,3,9 5/05/23   17:978K                                   Toppan Merrill/FA
 4/14/23  Digital Health Acquisition Corp.  S-4/A                 65:14M                                    Toppan Merrill/FA
11/04/22  Digital Health Acquisition Corp.  S-4                   90:15M                                    Toppan Merrill/FA
11/03/22  Digital Health Acquisition Corp.  8-K:1,9    11/03/22   14:540K                                   Toppan Merrill/FA
10/26/22  Digital Health Acquisition Corp.  8-K:1,2,5,810/20/22   14:350K                                   Toppan Merrill/FA
10/07/22  Digital Health Acquisition Corp.  8-K:1,9    10/05/22   23:3.4M                                   Toppan Merrill/FA
 8/11/22  Digital Health Acquisition Corp.  8-K:1,9     8/09/22   22:3.1M                                   Toppan Merrill/FA
 6/16/22  Digital Health Acquisition Corp.  8-K:1,7,9   6/15/22   15:1.3M                                   Toppan Merrill/FA
11/08/21  Digital Health Acquisition Corp.  8-K:1,3,5,811/03/21   13:1M                                     Toppan Merrill/FA
10/28/21  Digital Health Acquisition Corp.  S-1/A                 24:2.6M                                   Toppan Merrill/FA
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Filing Submission 0001104659-24-051298   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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