Item 2.01 Completion of Acquisition or Disposition of Assets

As previously announced, on December 16, 2020, Alphatec Holdings, Inc. ("ATEC" or the "Company"), entered into a Tender Offer Agreement (the "Tender Offer Agreement") with EOS imaging S.A., a société anonyme organized and existing under the laws of France ("EOS"), pursuant to which ATEC or one of its affiliates would commence a public tender offer (the "Offer") to purchase all of the issued and outstanding ordinary shares, nominal value €0.01 per share (collectively, the "EOS Shares"), and outstanding convertible bonds ("OCEANEs"), of EOS. Additional information about the Tender Offer Agreement and the Offer are provided in the Company's Current Report on Form 8-K filed on December 17, 2020.

On May 13, 2021, Alphatec Holdings, Inc. ("ATEC" or the "Company") substantially completed the Offer, pursuant to which the Company ultimately purchased 100% of the issued and outstanding EOS Shares, and 57% of the outstanding OCEANEs of EOS. The Offer consisted of a cash tender offer price of €2.45 (or approximately $2.99) per EOS Share and €7.01 (or approximately $8.55) per OCEANE, for a total purchase price of $100.0 million.

The Company previously reported the substantial purchase of outstanding shares of EOS, pursuant to the Tender Offer Agreement, on its Current Report on Form 8-K filed with the Securities and Exchange Commission on May 18, 2021 (the "Initial 8-K"). This Amendment Number 1 to Current Report on Form 8-K/A (this "Form 8-K/A") amends the Initial 8-K to include the financial statements and pro forma financial information required to be filed in connection with the acquisition of EOS pursuant to Item 9.01(a) and (b) of Form 8-K. The information previously reported under Item 2.01 in the Initial 8-K filed on May 18, 2021 is hereby incorporated by reference into this Form 8-K/A.

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Item 9.01   Financial Statements and Exhibits




(a)     Financial Statements of Businesses Acquired

        In connection with the closing of the Offer, the Company is filing with
        this Current Report on Form 8-K the audited financial statements of EOS
        as of December 31, 2020, and for the year ended December 31, 2020, and
        the related notes to the financial statements, which are included as
        Exhibit 99.1 and incorporated herein by reference

(b)     Pro Forma Financial Information

        In connection with the closing of the Offer, the Company is filing with
        this Current Report on Form 8-K the unaudited pro forma combined balance
        sheet for the Company as of March 31, 2021, the related unaudited pro
        forma combined statements of operations for the three months ended March
        31, 2021, and the fiscal year ended December 31, 2020, and the related
        notes to the unaudited pro forma combined financial information, which
        are included as Exhibit 99.2 and incorporated herein by reference.

(d)     Exhibits

23.1      Consent of Independent Registered Public Accounting Firm
99.1      EOS Audited Financial Statements as of December 31, 2020
99.2      Company Unaudited Pro Forma Statements as of December 31, 2020 and
        March 31, 2021
104     Cover Page Interactive Data File (embedded within the Inline XBRL
        document)

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