UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
Amendment No 1 to
FORM 20-F
(Mark One)
☐ REGISTRATION STATEMENT PURSUANT TO SECTION
12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
☐ ANNUAL REPORT PURSUANT TO SECTION 13
OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended ___________
OR
☐ TRANSITION REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
☒ SHELL COMPANY REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of event requiring this shell company report:
August 12, 2026
Commission File Number: 001-43416
TACTICAL RESOURCES CORP.
(Exact name of Registrant as specified in its charter)
| Not applicable |
|
British Columbia |
| (Translation of Registrant’s name into English) |
|
(Jurisdiction of incorporation of organization) |
Suite 1500 – 1055 West Georgia Street, Vancouver,
British Columbia, Canada V6E 4N7
(Address of principal executive offices)
Ranjeet Sundher, 778-588-5483, rsundher@tacticalresources.com
Suite 1500 – 1055 West Georgia Street, Vancouver,
British Columbia, Canada V6E 4N7
(Name, Telephone, Email, and/or Facsimile number
and Address of Company Contact Person)
Securities registered or to be registered pursuant
to Section 12(b) of the Act:
| Title of each class |
|
Trading Symbol(s) |
|
Name of exchange on which registered |
| Common shares, no par value |
|
TREO |
|
The Nasdaq Stock Market LLC |
Securities registered or to be registered pursuant
to Section 12(g) of the Act:
None
(Title of Class)
Securities for which there is a reporting obligation
pursuant to Section 15(d) of the Act:
None
(Title of Class)
Indicate the number of outstanding shares of each
of the issuer’s classes of capital or common stock as of the close of the period covered by the shell company report: 13,612,034
Common Shares
Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒
If this report is an annual or transition report,
indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934. Yes ☐ No ☐
Indicate by check mark whether the registrant (1) has
filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes ☐ No ☒
Indicate by check mark whether the registrant has
submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such
files). Yes ☒ No ☐
Indicate by check mark whether the registrant is
a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of “large
accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule 12b-2 of the Exchange
Act.
| |
Large accelerated filer ☐ |
Accelerated filer ☐ |
Non-accelerated filer ☒ |
Emerging growth company ☒ |
If an emerging growth company that prepares its
financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected to use the extended transition
period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange
Act. ☐
| † |
The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012. |
Indicate by check mark whether the registrant has
filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting
over Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued
its audit report. ☐
If securities are registered pursuant to Section
12(b) of Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements. ☐
Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s
executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐
Indicate by check mark which basis of accounting
the registrant has used to prepare the financial statements included in this filing:
| U.S. GAAP ☒ |
International Financial Reporting Standards as issued by the International Accounting Standards Board ☐ |
Other ☐ |
If “Other” has been checked in response
to the previous question indicate by check mark which financial statement item the registrant has elected to follow. Item 17 ☐
Item 18 ☐
If this is an annual report,
indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No
☐
Table of Contents
| |
|
Page |
| EXPLANATORY NOTE |
|
ii |
| PART III |
|
1 |
| Item 17. FINANCIAL STATEMENTS |
|
1 |
| Item 18. FINANCIAL STATEMENTS |
|
1 |
| Item 19. EXHIBITS |
|
2 |
| EXHIBIT INDEX |
|
2 |
| SIGNATURE |
|
5 |
EXPLANATORY NOTE
On August 13, 2026 (the
“Closing Date”), Plum III Merger Corp. (“PubCo”) consummated the business combination contemplated by the Business
Combination Agreement dated as of August 22, 2024 (as amended to date, the “Business Combination Agreement”), by and among
PubCo, Plum Acquisition Corp. III (“Plum”), Plum III Amalco Corp. (“Amalco”), and Tactical Resources Corp. (“TRC”),
pursuant to which (i) Plum transferred by way of continuation from the Cayman Islands to the Province of British Columbia in accordance
with the Cayman Islands Companies Act (As Revised) (the “Companies Act”) and continued as a corporation under the Laws of
the Province of British Columbia in accordance with the applicable provisions of the Business Corporations Act (British Columbia) (the
“BCBCA”) (the “Domestication”), (ii) following the Domestication, Plum amalgamated with PubCo (the “Plum
Amalgamation”) to form one corporate entity, and (iii) immediately following the Plum Amalgamation, TRC and Amalco amalgamated
(the “TRC Amalgamation” and, together with the Plum Amalgamation, the “Amalgamations”) to form one corporate
entity. On August 12, 2026, PubCo filed a Form 20-F with the Securities and Exchange Commission describing the consummation of the transactions
contemplated by the Business Combination Agreement. The sole purpose of filing this Form 20-F/A is to include the financial statements
of Plum for the three and six months ending June 30, 2026.
PART III
ITEM 17. FINANCIAL STATEMENTS
See Item 18.
ITEM 18. FINANCIAL STATEMENTS
Audited financial statements
for Plum Acquisition Corp III as of December 31, 2025 and 2024 and for the years then ended are incorporated by reference to Exhibit
15.2 of PubCo’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File
No. 001-43416) filed on August 12, 2026.
Unaudited financial statements
for Plum Acquisition Corp III as of March 31, 2026 and for the three months then ended are incorporated by reference to Exhibit 15.3
of PubCo’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416)
filed on August 12, 2026.
Unaudited financial statements
for Plum Acquisition Corp III as of June 30, 2026 and for the three and six months then ended are attached as Exhibit 15.9 to this Report.
The financial statements of TRC as of July 31,
2025 and 2024 and for the two years ending July 31, 2025, are incorporated by reference from pages F-86 through F-109 of the Financial
Statements in Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863).
Unaudited financial statements
for Tactical Resources Corp as of April 30, 2026 and for the three and nine months then ended are incorporated by reference to Exhibit
15.5 of PubCo’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File
No. 001-43416) filed on August 12, 2026
The financial statements
of Plum III Merger Corp. as of December 31, 2025 and 2024, for the year ended December 31, 2025 and for the period beginning August 8,
2024 (inception date) to December 31, 2024 are incorporated by reference to Exhibit 15.6 of PubCo’s Shell Company Report pursuant
to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026.
Unaudited financial statements
of Plum III Merger Corp. as of March 31, 2026 and 2025, for the three months ended March 31, 2026 and 2025 are incorporated by reference
to Exhibit 15.7 of PubCo’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form
20-F (File No. 001-43416) filed on August 12, 2026.
Unaudited Pro Forma Condensed
Combined Financial Information of PubCo as of April 30, 2026, for the year ended July 31, 2025, and for the nine months ended April 30,
2026 are incorporated by reference to Exhibit 15.1 of PubCo’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities
Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026.
ITEM 19. EXHIBITS
EXHIBIT INDEX
EXHIBIT
NUMBER |
|
DESCRIPTION |
| 1.1 |
|
Plum III Merger Corp. Closing Articles (Incorporated by reference to Annex E to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 2.1 |
|
Warrant Agreement, dated July 27, 2021, between Plum Acquisition Corp. III and Continental Stock Transfer & Trust Company, as warrant agent (Incorporated by reference to Exhibit 4.1 to Plum Acquisition Corp. III’s Current Report on Form 8-K (File No. 001-40677), filed with the SEC on July 30, 2021). |
| 2.2 |
|
Specimen Warrant Certificate (Incorporated by reference to Exhibit 4.3 to Plum Acquisition Corp. III’s Registration Statement on Form S-1/A (File 333-253221), filed with the SEC on March 12, 2021. |
| 2.3 |
|
Registration Rights Agreement among Plum III Merger Corp., a corporation formed under the Laws of the Province of British Columbia (“PubCo”), and each of the Persons listed on Schedule A thereto (Incorporated by reference to Annex C to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.1 |
|
Business Combination Agreement, dated August 22, 2024, by and among Plum Acquisition Corp. III, Plum III Amalco Corp., Plum III Merger Corp., and Tactical Resources Corp. (Incorporated by reference to Annex A-1 to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.2 |
|
Amendment No. 1 to Business Combination Agreement, dated December 10, 2024, by and among Plum Acquisition Corp. III and Tactical Resources Corp. (Incorporated by reference to Annex A-2 to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.3 |
|
Amendment No. 2 to Business Combination Agreement, dated January 28, 2025, by and among Plum Acquisition Corp. III and Tactical Resources Corp. (Incorporated by reference to Annex A-3 to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.4 |
|
Amendment No. 3 to Business Combination Agreement, dated July 30, 2025, by and among Plum Acquisition Corp. III and Tactical Resources Corp. (Incorporated by reference to Annex A-4 to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.5 |
|
Company Securityholder Support Agreement, dated August 22, 2024 by and among Plum III Merger Corp., Plum Acquisition Corp. III, Tactical Resources Corp. and certain securityholders of Tactical Resources Corp. (Incorporated by reference to Annex I to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.6 |
|
Sponsor Support Agreement, dated August 22, 2024, by and among Plum III Merger Corp., Plum Acquisition Corp. III, Tactical Resources Corp., Mercury Capital, LLC, Alpha Partners Technology Merger Sponsor LLC, and certain other shareholders of Plum Acquisition Corp. III. (Incorporated by reference to Annex H to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)) |
| 4.7 |
|
Sponsor Parties Lock-Up Agreement, dated August 22, 2024, by and among Plum III Merger Corp., Plum Acquisition Corp. III, Mercury Capital, LLC, Alpha Partners Technology Merger Sponsor LLC, and Kanishka Roy. (Incorporated by reference to Annex J to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.8 |
|
Form of Plum III Merger Corp. Stock Incentive Plan (Incorporated by reference to Annex K to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.9 |
|
Form of Share Award Agreement (Incorporated by reference to Annex G to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.9 |
|
Purchase and Sale Agreement dated as of July 30, 2021, between Sierra Blanca Quarry LLC and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.11 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.10 |
|
Amendment No. 1 to the Purchase and Sale Agreement, between Sierra Blanca Quarry LLC and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.12 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.11 |
|
Mining
Lease M-114769 dated as of February 5, 2013, by and between Sierra Blanca Quarry LLC and Commissioner of the General Land
Office of the State of Texas. (Incorporated by reference to Exhibit 10.13 of Plum III Merger Corp.’s registration statement
on Form F-4 (File No. 333-282863)). |
| 4.12 |
|
Form of Tactical Resources Corp Unsecured Convertible Debentures due May 17, 2026. (Incorporated by reference to Exhibit 10.14 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.13 |
|
Form of Tactical Resources Corp Unsecured Convertible Debentures due January 21, 2027. (Incorporated by reference to Exhibit 10.15 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.14 |
|
Amended and Restated Consulting Agreement dated as of January 1, 2025 by and between Ranjeet Sundher and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.16 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.15 |
|
Amended and Restated Consulting Agreement dated as of January 1, 2025 by and between Alnesh Mohan and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.17 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.16 |
|
Amended and Restated Consulting Agreement dated as of January 1, 2025 by and between Kuljit Basi and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.18 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.17 |
|
Amended and Restated Consulting Agreement dated as of January 1, 2025 by and between F2 Florida, LLC and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.19 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.18 |
|
Amended and Restated Consulting Agreement dated as of January 1, 2025 by and between Fortuna Investments Corp. and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.20 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.19 |
|
Amended and Restated Consulting Agreement dated as of January 1, 2025 by and between 129925 BC Ltd and Tactical Resources Corp. (Incorporated by reference to Exhibit 10.21 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.20 |
|
Key Company Securityholder Lock-Up Agreement, dated July 30, 2025, by and among Plum III Merger Corp., Plum Acquisition Corp. III and the Key TRC Securityholders. (Incorporated by reference to Annex N to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.21 |
|
Services Agreement, by and between Freya Advisory, LLC and Mercury Capital LLC. (Incorporated by reference to Exhibit 10.23 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.22 |
|
Consulting Agreement, by and between Cooper Advisers LLC and Mercury Capital LLC. (Incorporated by reference to Exhibit 10.24 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.23 |
|
Amendment to Consulting Agreement, by and between Cooper Advisers LLC and Mercury Capital LLC. (Incorporated by reference to Exhibit 10.25 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.24 |
|
Amendment No. 1 to the Sponsor Support Agreement, dated September 4, 2025, by and among Plum III Merger Corp., Plum Acquisition Corp. III, Tactical Resources Corp., Mercury Capital, LLC, Alpha Partners Technology Merger Sponsor LLC, and certain other shareholders of Plum Acquisition Corp. III (Incorporated by reference to Annex H-1 to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.25 |
|
Securities Transfer Agreement, by and between Mercury Capital, LLC and Blue Bird Enterprises, LLC(Incorporated by reference to Exhibit 10.27 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.26 |
|
Standby Equity Purchase Agreement dated November 7, 2025, by and among Plum III Merger Corp, Tactical Resources Corp and YA II PN, LTD. (Incorporated by reference to Exhibit 10.28 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.27 |
|
Registration Rights Agreement dated October 31, 2025, by and among Tactical Resources Corporation and YA II PN, LTD. (Incorporated by reference to Exhibit 10.29 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.28 |
|
Form of Promissory Note to be issued YA II PN, LTD by Tactical Resources Corporation (Incorporated by reference to Exhibit 10.30 of Plum
III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.29 |
|
Prepaid Expenses Agreement, dated November 7, 2025, by and among Mercury Capital, LLC and YA II PN, LTD. (Incorporated by reference to Exhibit 10.31 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 4.30 |
|
Asset
Purchase Agreement between Sierra Blanca Quarry and Tactical Resources Corp. dated April 7, 2026. (Incorporated by reference to Exhibit
4.30 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934
on Form 20-F (File No. 001-43416) filed on August 12, 2026). |
| 4.31 |
|
Purchase
and Sale Agreement dated March 16, 2026, by and among Tactical Resources Corp., Sierra Blanca Quarry, LLC, Dennis Walker and Becky
Dean Walker. (Incorporated by reference to Exhibit 4.31 of Tactical Resources Corp.’s Shell Company Report pursuant to Section
13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 4.32 |
|
Employment Agreement between Tactical Resources US Corp and Man Ching (Jenny) Shen. (Incorporated by reference to Exhibit 4.32 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 8.1 |
|
List of subsidiaries of PubCo. (Incorporated by reference to Exhibit 21.1 of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 15.1 |
|
Unaudited Pro Forma Condensed Combined Financial Information of PubCo as of April 30, 2026, for the year ended July 31, 2025, and for the nine months ended April 30, 2026 (Incorporated by reference to Exhibit 15.1 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.2 |
|
Audited financial statements for Plum Acquisition Corp III as of December 31, 2025 and 2024 and for the two years then ended. (Incorporated by reference to Exhibit 15.2 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.3 |
|
Unaudited financial statements for Plum Acquisition Corp III as of March 31, 2026 and for the three months then ended (Incorporated by reference to Exhibit 15.3 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.4 |
|
Audited financial statements for Tactical Resources Corp as of July 31, 2025 and 2024 and for the two years then ended. (Incorporated by reference from pages F-86 through F-109 of the Financial Statements in Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 15.5 |
|
Unaudited financial statements for Tactical Resources Corp as of April 30, 2026 and for the three and nine months then ended (Incorporated by reference to Exhibit 15.5 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.6 |
|
Audited financial statements for Plum III Merger Corp as of December 31, 2025 and 2024 and for the year ended December 31, 2025 and the period from August 8, 2024 (inception) to December 31, 2024. (Incorporated by reference to Exhibit 15.6 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.7 |
|
Unaudited financial statements of Plum III Merger Corp. as of March 31, 2026 and 2025, for the three months ended March 31, 2026 and 2025. (incorporated by reference to the Form 10-Q filed by Plum Acquisition Corp. III on May 20, 2026 (File No. 001-40677) |
| 15.8 |
|
Technical Report of APEX Geoscience Ltd and Kemetco Research Inc. as to reserves of Tactical Resources Inc. Peak Rare Earth Element Project (Incorporated by reference to Annex O to the proxy statement/prospectus that forms a part of Plum III Merger Corp.’s registration statement on Form F-4 (File No. 333-282863)). |
| 15.9* |
|
Unaudited financial statements for Plum Acquisition Corp III as of June 30, 2026 and for the three and six months then ended. |
| 15.10* |
|
Consent
of Marcum LLP. |
| 15.11 |
|
Consent of Manning Elliott LLP with respect to Tactical Resources Corp. (Incorporated by reference to Exhibit 15.10 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.12 |
|
Consent of Manning Elliott LLP with respect to Plum III Merger Corp. (Incorporated by reference to Exhibit 15.11 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.13 |
|
Consent of Apex Geoscience Ltd. with respect to the Tactical Resources Inc. technical report. (Incorporated by reference to Exhibit 15.12 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
| 15.14 |
|
Consent of Kemetco Research Inc. with respect to the Tactical Resources Inc. technical report. (Incorporated by reference to Exhibit 15.13 of Tactical Resources Corp.’s Shell Company Report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 on Form 20-F (File No. 001-43416) filed on August 12, 2026) |
SIGNATURE
The registrant hereby certifies that it meets all
of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this report on its behalf.
| |
TACTICAL RESOURCES CORP. |
| |
|
|
| |
Name: |
Ranjeet Sundher |
| |
Title: |
Chief Executive Officer |
| |
September 21, 2026 |
