# Shuttle Pharmaceuticals Holdings, Inc. (SHPH) — merger [completed]
Source: sec.gov · situation sit_0213f62d86c4281ba5b9 · public 2542663740474419806 · retrieved 2026-08-19T11:59:25.160Z

## Overview
Shuttle Pharmaceuticals Holdings, Inc. is a pharmaceutical company that completed a merger with United Dogecoin Inc., a development-stage entity with no revenue-generating operations or material assets.

Shuttle Pharmaceuticals Holdings, Inc. completed a merger with United Dogecoin Inc. (UDC) pursuant to an Agreement and Plan of Merger entered into on April 30, 2026. The merger closed on May 1, 2026. However, in this amended 8-K/A filing dated August 17, 2026, the Company determined that UDC did not meet the definition of a business under ASC 805 because at the time of closing it was in the development stage with no revenue-generating operations, no material tangible or intangible assets, no mining rigs or power/hosting arrangements, and no organized workforce. Consequently, the transaction was not accounted for as a business combination, and the historical and pro forma financial statements otherwise required under SEC rules were deemed not applicable.

## Terms
- Counterparty: United Dogecoin Inc.

## Key dates
- Completed 2026-05-01

## Timeline
- 2026-08-17 · 8-K/A (0001493152-26-038786): 8-K/A - Shuttle Pharmaceuticals Holdings, Inc. — *Shuttle Pharmaceuticals Holdings, Inc. is a pharmaceutical company that completed a merger with United Dogecoin Inc., a development-stage entity with no revenue-generating operations or material assets.* Shuttle Pharmaceuticals Holdings, Inc. completed a merger with United Dogecoin Inc. (UDC) pursuant to an Agreement and Plan of Merger entered into on April 30, 2026. The merger closed on May 1, 2026. However, in this amended 8-K/A filing dated August 17, 2026, the Company determined that UDC did not meet the definition of a business under ASC 805 because at the time of closing it was in the development stage with no revenue-generating operations, no material tangible or intangible assets, no mining rigs or power/hosting arrangements, and no organized workforce. Consequently, the transaction was not accounted for as a business combination, and the historical and pro forma financial statements otherwise required under SEC rules were deemed not applicable.
  https://www.sec.gov/Archives/edgar/data/1757499/0001493152-26-038786.txt

## Citations
- 0001493152-26-038786 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000149315226038786