Simon Property Group Acquisition Holdings, Inc. (SPGS-UN) operates as a blank check company whose primary objective is to effect a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses; it currently has no significant operations or products and services. The company focuses on targets across general sectors with a global geographic scope. Incorporated in 2020 and headquartered in Indianapolis, Indiana, it raised $345 million in its February 2021 initial public offering led by Goldman Sachs with a 24-month tenor. In December 2022, the company was liquidated following an amendment vote with no merger completed, marking its primary recent operational change as it returned funds to shareholders and ceased active pursuit of a business combination.