Williams Rowland Acquisition Corp. v. Global Food and Ingredients Ltd.

CourtDistrict Court, D. Delaware
DecidedMay 20, 2025
Docket1:24-cv-00471
StatusUnknown

This text of Williams Rowland Acquisition Corp. v. Global Food and Ingredients Ltd. (Williams Rowland Acquisition Corp. v. Global Food and Ingredients Ltd.) is published on Counsel Stack Legal Research, covering District Court, D. Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Williams Rowland Acquisition Corp. v. Global Food and Ingredients Ltd., (D. Del. 2025).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF DELAWARE WILLIAMS ROWLAND ACQUISITION | ) CORP., ) ) Plaintiff, ) Vv. ) Civil Action No. 24-471-RGA-SRF ) GLOBAL FOOD AND INGREDIENTS _ ) LTD., DAVID HANNA, WILLIAM ) MURRAY, and MAXIM GROUP LLC, ) ) Defendants. ) REPORT AND RECOMMENDATION Presently before the court in this civil action for breach of contract, fraud, and aiding and abetting fraud are the following motions: (1) the partial motion to dismiss Counts I and III of the amended complaint for failure to state a claim under Rule 12(b)(6), filed by defendant Maxim Group LLC (“Maxim”),! (D.1. 23);” and (2) the motion for alternative service under Federal Rule of Civil Procedure 4(£)(3), filed by plaintiff Williams Rowland Acquisition Corp. (“Plaintiff”), 33). For the following reasons, I recommend that the court GRANT-IN-PART Maxim’s partial motion to dismiss. Plaintiff's motion for alternative service is GRANTED.*

' Global Food and Ingredients Ltd. (“GFT”), David Hanna (“Hanna”), and William Murray (“Murray”) are also defendants in this action. (D.L 1) However, these defendants did not join in Maxim’s motion to dismiss. * The briefing and filings associated with the pending motion to dismiss are found at DI. 24, □□□ 25, D.I. 29, and 31, 3 Motions for alternative service under Rule 4(£)(3) are non-dispositive. See Werremeyer vy. Shinewide Shoes, Ltd., 2021 WL 3291683, at *2 (D.N.I. July 31, 2021) (citing Vanderhoef vy. China Auto Logistics Inc., 2019 WL 6337908, at *1-2 (D.N.J. Nov. 26, 2019)). Consequently, the court’s ruling on Plaintiff's motion for alternative service is governed by 28 U.S.C. § 636(b)(1)(A), Fed. R. Civ. P. 72(a), and D, Del. LR 72.1(a)(2),

BACKGROUND* Plaintiff is a Delaware corporation formed as a special purpose acquisition company (“SPAC”), which acts as a funding vehicle to acquire a foreign operating company and take it public on a U.S. exchange without an initial public offering (“IPO”). (D.I. 18 at 1, 3, 9, 14) Defendant Global Food and Ingredients Ltd. (“GFT”) is an Ontario corporation that produces specialty crops for the food and pet food industries, Ud. at § 10) Defendant David Hanna served as GFI’s chief executive officer (“CEO”), and defendant William Murray acted as GFI’s chief financial officer (“CFO”) and Director of Finance during the relevant time period. (/d. at §§ 11- 12) Maxim served as GFI’s investment banker. Ud. at ¥ 13) As a SPAC, Plaintiff was required to acquire an operating company within a specified time period, and the chosen company was required to have financial statements that complied with the requirements of the Public Company Accounting Oversight Board (“PCAOB”) before the acquisition could take place. Ud. at 43, 14) Plaintiff initially had until January 29, 2023 to complete an acquisition and later extended the acquisition deadline to March 29, 2024, (Ud. at □ 15-17) Beginning on May 9, 2023, Maxim contacted Plaintiff regarding several potential target corporations, but Plaintiff rejected each proposal. (/d. at ¥§] 19-25) On October 30, 2023, Maxim reached out to Plaintiff to propose GFI as a target, emphasizing that had “audited financials” and “meets financial reporting requirements.” (/d. at □□ 26-27) Plaintiff signed a

‘ For purposes of the pending motion to dismiss, the court has considered only the allegations in the amended complaint. (D.I. 18) References to evidence outside the pleading are made only in connection with Plaintiff's motion for alternative service. See Hudson Furniture, Inc. v. Mizrahi, 2022 WL 16954854, at *2 (Fed. Cir. Nov. 16, 2022) (concluding the district court properly considered the evidence submitted by the plaintiff and determined the plaintiff showed sufficient cause for alternative service).

nondisclosure agreement (“NDA”) the same day to obtain further information about GFI. (Jd. at 4/28) The next day, Plaintiff followed up with Maxim to ask about next steps, noting that it had “a few other potential business combinations and needed] to make a decision.” (/d. at J 30) Maxim and GFI jointly prepared an investor presentation emphasizing GFI’s status as a “US Publicly Ready SPAC Opportunity” that had “Public Ready, Audited Financials” which “[clurrently meet financial reporting requirements under IFRS IASB standards.” (/d. at 30- 31) Negotiations between Plaintiff, Maxim, and GFI on the terms of a letter of interest (“LOT”) began on November 6, 2023, and Plaintiff asked Maxim to send GFI’s current capitalization table, audited financials, and projections, Ud. at 33-34) The following day, Maxim provided Plaintiff with GFI’s financial statements for 2022, 2023, and the first quarter of 2024, which were not PCAOB-compliant. (/d. at | 35) On November 15, 2023, Maxim sent Plaintiff a revised LOI that required Plaintiff to terminate any ongoing acquisition discussions with other potential targets and prohibited Plaintiff from engaging in discussions with other targets during the term of the LOI. Ud. at 438) Later that day, Plaintiff made a counterproposal on price to Maxim and GFI and stated its goal of having the LOI signed by the end of the week, (/d.) Plaintiff sent Maxim and GFI a revised LOI on November 16, 2023 that required GFI’s financial statements to be prepared by “an audit firm registered with the PCAOB,” with PCAOB-audited financial statements due no later than December 15, 2023. (ad. at [ 39-40) The parties exchanged further revisions in the ensuing days, but no changes were made to the December 15, 2023 deadline for providing PCAOB- audited financials. Ud. at 41-44)

Plaintiff asked Maxim and GFI to confirm that GFI’s financials needed to be prepared in accordance with PCAOB standards, and that compliance could be achieved before the end of 2023. (/d. at 49-50) Murray confirmed his understanding that achieving PCAOB compliance “should not delay the listing,” and Maxim circulated a revised LOI on November 28, 2023 changing the deadline for PCAOB-audited financials to December 31, 2023 with a note stating “Need to confirm.” Ud. at 49-52) The comment was subsequently deleted, but Plaintiff expressed concern about the amount of time GFI was taking to complete the PCAOB audit. Ud. at 53-54)

On November 30, 2023, Plaintiff asked Maxim and if they had confirmed completion of the PCAOB requirements by December 31, 2023. Ud. at 56) Murray responded that extra time was needed, and Plaintiff requested confirmation that preliminary conversations with GFT’s auditors at KPMG had occurred. Gd.) Hanna provided the requested confirmation that the PCAOB audit would be complete by December 31. (/d.} Relying on Hanna’s assurances, Plaintiff signed the LOI on December 1, 2023 terminated its discussions with other acquisition targets. at 57) After signing the LOL, Plaintiff inquired about the audit schedule and sought updates on GFI’s progress toward meeting the December 31, 2023 deadline. Gd. at J] 59-60) On December 8, 2023, Maxim disclosed that the PCAOB audit could not start until mid-February 2024 at the earliest, based on its “initial calls” with the auditor. (/d. at 1 60) Plaintiff pressed GFI to disclose who at KPMG had represented that the audit could be completed by December 31, and GFI revealed that KMPG had never confirmed a specific delivery date for the audit. (7d. at {| 65-70) Plaintiff urged GFI and KPMG to expedite the PCAOB audit. Ud. at Jf 63, 65, 71- 76)

Maxim contacted Plaintiff on December 22, 2023 in response to Plaintiff's pressure campaign on GF] and KPMG, informing Plaintiff that the LOI was non-binding and Plaintiff was free to walk away from the transaction. (/d.

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Williams Rowland Acquisition Corp. v. Global Food and Ingredients Ltd., Counsel Stack Legal Research, https://law.counselstack.com/opinion/williams-rowland-acquisition-corp-v-global-food-and-ingredients-ltd-ded-2025.