WISA Wisa Technologies, Inc. - 8-K

Item 1.01. Entry into a Material Definitive Agreement.

Datavault AI Inc., (the “Company”) and Vivasor, Inc. (“Vivasor”) entered into a Subscription Agreement (the “Subscription
Agreement”), dated April 16, 2026. Pursuant to the Subscription Agreement, the Company agreed to purchase from Vivasor, and Vivasor
agreed to issue and sell to the Company, 8,163,265 shares of Vivasor’s Series A Common Stock (the “Vivasor Shares”),
at a purchase price of $6.125 per share, for aggregate consideration of $50 million (the “Purchase Price”). The Purchase Price
will be paid entirely in non-cash consideration by issuance of 75,942,666 shares of the Company’s common stock (the “Datavault
Shares”) to Vivasor at closing.

The foregoing description of the Subscription Agreement does not purport to be complete and is qualified
in its entirety by reference to the full text of the Subscription Agreement, a copy of which is filed as Exhibit 10.1 to this Current
Report on Form 8-K and incorporated herein by reference.

Item 8.01. Other Events.

On April 23, 2026,
the Company filed a prospectus supplement (“Prospectus Supplement”) to an effective shelf registration statement on Form
S-3, which was originally filed with the Securities and Exchange Commission (the “SEC”) on March 20, 2026, and was
declared effective by the SEC on March 25, 2026 (File No. 333-294502). The Company filed the Prospectus Supplement for the purpose
of registering the Datavault Shares issued in consideration for the Vivasor Shares. In connection with the filing of the Prospectus
Supplement, the Company is filing an opinion of its counsel, Paul Hastings LLP, regarding the legality of the Datavault Shares being
registered, which opinion is attached as Exhibit 5.1 to this Current Report on Form 8-K.

Item 9.01. Financial
Statements and Exhibits.

(d) Exhibits.

Exhibit

Number

Description

5.1

Opinion of Paul Hastings LLP

10.1

Subscription Agreement, dated April 16, 2026, between Vivasor, Inc. and Datavault AI Inc.

23.1

Consent of Paul Hastings LLP (included in Exhibit 5.1)

104

Cover Page Interactive Data File, formatted in Inline Extensible Business Reporting Language (iXBRL)