Opportunity Acquisition Corp. is a blank-check special purpose acquisition company that filed an amended registration statement (Form S-1/A) with the SEC on May 12, 2008, placing its IPO squarely in the mid-2008 SPAC wave. The company, registered under CIK 0001424347, pursued a traditional SPAC structure targeting an unspecified acquisition in the business combination market. Like many SPACs of that vintage, it operated as a shell entity seeking a suitable merger target across general industry sectors. The 2008 cohort faced significant headwinds from the global financial crisis, and many vehicles from that period either completed combinations at reduced valuations or returned capital to shareholders. Visit SpacDesk and sign up for full access to Opportunity Acquisition Corp.'s filing history, deal timeline, and sponsor data.