The Brazil Securities Commission (CVM), through its Securities Registration Superintendence (SRE), denied the request to register a mandatory tender offer (OPA) linked to the sale of control of ATOM Educação e Editora S.A. by AQWA Brasil Participações S.A., citing failure to meet CVM information and documentation requirements within the applicable deadline. The denial followed non-compliance with requests set out in CVM/SRE/GER-1 Official Letter 186/2025 under CVM Resolution 85, which provides for automatic denial if the deadlines for responding to requirements are not observed. The company sought a 20-business-day extension to respond and received an exceptional partial extension of 15 calendar days, but CVM rejected a further request for an additional 15 calendar days, noting the resolution does not provide for extending the response deadline. CVM warned that, with the OPA registration denied, the authorization of the company’s change of control was not observed and that failure to carry out the OPA would constitute an irregularity under Article 254-A(2) of Law 6,404 and Article 33(3) of CVM Resolution 85. The technical decision also indicated the company should publicly disclose the denial in line with its market disclosure policy, and that the offeror must keep the company informed so the market can be updated on developments.