E-Commerce Bankruptcy Trustee Sues SPAC, Directors Over Merger

Aug. 14, 2025, 9:50 PM UTC

A trustee for Nogin Inc. creditors sued a special purpose acquisition company that merged with the e-commerce business before its bankruptcy, saying the SPAC and its directors destroyed hundreds of millions of dollars in value.

Software Acquisition Group III Inc. and the directors breached their fiduciary duties by proceeding with a 2022 merger despite the knowledge that Nogin had breached provisions of the agreement, the trustee said in a Wednesday complaint filed in the US Bankruptcy Court for the District of Delaware.

Nogin gained approval of its bankruptcy plan in April 2024, selling itself to a B. Riley Financial unit. ...

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