ESH Acquisition Corp. (ESHA) — Institutional Holders, Q1 2026

23 institutional investment managers reported a ESHA position on SEC Form 13F-HR for the quarter ended March 31, 2026, with a combined reported value of $2.0M. Every filer is listed below, ranked by position value. Put and call option positions are excluded, and a firm filing several lots or share classes is shown once with its total.

ESHA in Q1 2026: what funds did

Funds that filed a 13F for both Q4 2025 and Q1 2026, by what they did with the common stock. Share counts are adjusted for any split between the two quarters; dollar figures are the change in shares at this quarter’s price.

New positions

0

Added to

4

Trimmed

5

Sold out

1

Biggest buyers

  1. HIGHBRIDGE CAPITAL MANAGEMENTAdded · +8,106 sh+$973.00
  2. FLOW TRADERS U.S.Added · +2,657 sh+$319.00

Biggest sellers

  1. K2 PRINCIPAL FUND, L.P.Trimmed · -4,428 sh-$531.00
  2. Yakira Capital ManagementTrimmed · -2,777 sh-$333.00
  3. UBS Group AGTrimmed · -242 sh-$29.00

ESHA 13F holders ranked 1–23 of 23

Institutional investors reporting a position in ESH Acquisition Corp. on SEC Form 13F-HR for Q1 2026, ranked by reported value.
InstitutionValueQoQ
AQR Arbitrage#1 · 577,760 sh$733.8K0.0%
Harraden Circle Investments#2 · 3,761,795 sh$451.4K0.0%
Clear Street Group#3 · 388,437 sh$233.8K+6.1%
HIGHBRIDGE CAPITAL MANAGEMENT#4 · 811,666 sh$138.0K+1.0%
PERISCOPE CAPITAL#5 · 550,000 sh$88.3K0.0%
Polar Asset Management Partners#6 · 300,000 sh$48.2K0.0%
Westchester Capital Management#7 · 400,000 sh$40.0K0.0%
GABELLI & INVESTMENT ADVISERS#8 · 252,850 sh$30.3K0.0%
TORONTO DOMINION BANK#9 · 232,392 sh$27.9K0.0%
GABELLI FUNDS#10 · 227,150 sh$27.3K0.0%
Yakira Capital Management#11 · 217,970 sh$26.2K-1.3%
Centiva Capital#12 · 150,000 sh$25.5K0.0%
Mint Tower Capital Management B.V.#13 · 150,000 sh$18.0K0.0%
RIVERNORTH CAPITAL MANAGEMENT#14 · 146,934 sh$17.6K0.0%
Wealthspring Capital#15 · 175,620 sh$17.6K0.0%
LINDEN ADVISORS#16 · 100,000 sh$16.1K0.0%
BOOTHBAY FUND MANAGEMENT#17 · 64,258 sh$7.7K0.0%
TrueMark Investments#18 · 19,934 sh$3.2K0.0%
FLOW TRADERS U.S.#19 · 31,277 sh$3.0K+9.3%
K2 PRINCIPAL FUND, L.P.#20 · 22,379 sh$2.2K-16.5%
UBS Group AG#21 · 17,478 sh$1.7K-1.4%
MORGAN STANLEY#22 · 34 sh$407.00+47.8%
LONGFELLOW INVESTMENT MANAGEMENT#23 · 470 sh$56.00-50.0%

Funds that sold out of ESHA in Q1 2026 (1)

Held ESHA at the end of Q4 2025 and filed a Q1 2026 13F without it. Not in the list above, because they no longer hold it. Largest prior position first.

Institutions that held ESHA in Q4 2025 and reported no position in Q1 2026.
InstitutionValue in Q4 2025
Tower Research Capital (TRC)381 sh$7.3K

Source: Form 13F-HR filings on SEC EDGAR, Q1 2026. Values are as reported by each manager at quarter end. “% of portfolio” is the position’s share of the manager’s total reported 13F value for the same quarter. “New” means the manager filed a 13F for Q4 2025 without this position; a dash means no comparison is available. Where a manager’s own filing is internally inconsistent its value is withheld and it is listed last. 13F data shows reported holdings, not recommendations.