ATech (Parent) Resolution Corp. (f/k/a Akoustis Technologies, Inc.), a publicly traded integrated device manufacturer of patented bulk acoustic wave RF filter solutions headquartered near Charlotte, North Carolina, filed for Chapter 11 protection in the District of Delaware on December 16, 2024 (Case No. 24-12796) before Judge Laurie Selber Silverstein. The filing followed a trade secret and patent infringement litigation with Qorvo that produced a jury verdict of approximately $38.6 million in damages (May 2024), an $11.7 million attorneys’ fee award (September 2024), and a permanent injunction (October 2024), resulting in a total judgment of approximately $59 million. The debtors operated a 125,000 sq. ft. wafer manufacturing facility in Canandaigua, New York with a portfolio of 100 patents. The case proceeded on cash collateral rather than a DIP facility. After a court-supervised 363 sale process with Gordon Brothers as stalking horse, Tune Holdings Corp. (a wholly owned SpaceX subsidiary) acquired substantially all Akoustis assets for approximately $30.2 million cash plus assumed liabilities, closing May 15, 2025. GDSI assets were separately sold to Silitronics Solutions Inc. for over $6 million, closing June 25, 2025. A wind-down plan was confirmed December 19, 2025, with projected recoveries of 12.3% to 13.8% for Class 4A general unsecured claims ($115.5 million projected) and 100% for smaller subsidiary classes.