SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

Tavia Acquisition Corp.

(Name of Issuer)

Ordinary shares, $0.0001 par value per share

(Title of Class of Securities)

G86880104

(CUSIP Number)

03/31/2026

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

SCHEDULE 13G

CUSIP Number(s):

G86880104

Names of Reporting Persons

Westchester Capital Management, LLC

Check the appropriate box if a member of a Group (see instructions)

(a)

(b)

Sec Use Only

Citizenship or Place of Organization

DELAWARE

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 33,712.00
6	Shared Voting Power 646,288.00
7	Sole Dispositive Power 33,712.00
8	Shared Dispositive Power 646,288.00

Aggregate Amount Beneficially Owned by Each Reporting Person

680,000.00

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

Checkbox not checked

Percent of class represented by amount in row (9)

5.91 %

Type of Reporting Person (See Instructions)

SCHEDULE 13G

CUSIP Number(s):

G86880104

Names of Reporting Persons

Virtus Investment Advisers, LLC

Check the appropriate box if a member of a Group (see instructions)

(a)

(b)

Sec Use Only

Citizenship or Place of Organization

DELAWARE

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 0.00
6	Shared Voting Power 646,288.00
7	Sole Dispositive Power 0.00
8	Shared Dispositive Power 646,288.00

Aggregate Amount Beneficially Owned by Each Reporting Person

646,288.00

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

Checkbox not checked

Percent of class represented by amount in row (9)

5.62 %

Type of Reporting Person (See Instructions)

Comment for Type of Reporting Person: * Based on 11,500,000 Shares outstanding as of March 16, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2026. The amounts reported on this page are also included in the amounts reported by Westchester Capital Management, LLC on this Schedule 13G.

SCHEDULE 13G

CUSIP Number(s):

G86880104

Names of Reporting Persons

The Merger Fund

Check the appropriate box if a member of a Group (see instructions)

(a)

(b)

Sec Use Only

Citizenship or Place of Organization

MASSACHUSETTS

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 0.00
6	Shared Voting Power 625,033.00
7	Sole Dispositive Power 0.00
8	Shared Dispositive Power 625,033.00

Aggregate Amount Beneficially Owned by Each Reporting Person

625,033.00

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

Checkbox not checked

Percent of class represented by amount in row (9)

5.44 %

Type of Reporting Person (See Instructions)

Comment for Type of Reporting Person: * Based on 11,500,000 Shares outstanding as of March 16, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2026. The amounts reported on this page are also included in the amounts reported by Virtus Investment Advisers, LLC on this Schedule 13G.

SCHEDULE 13G

Item 1.

(a)

Name of issuer:

Tavia Acquisition Corp.

(b)

Address of issuer's principal executive offices:

850 Library Avenue, Suite 204 Newark, DE 19711

Item 2.

(a)

Name of person filing:

This statement is being filed jointly by the following (each, a "Reporting Person," and collectively, the "Reporting Persons"): Westchester Capital Management, LLC ("Westchester"), a Delaware limited liability company, Virtus Investment Advisers, LLC ("Virtus"), a Delaware limited liability company, and The Merger Fund ("MF"), a Massachusetts business trust. Virtus, a registered investment adviser, serves as the investment adviser to MF, The Merger Fund VL ("MF VL"), and Virtus Westchester Credit Event Fund ("CEF"). Westchester, a registered investment adviser, serves as sub-advisor to each of MF, MF VL, CEF and JNL Multi-Manager Alternative Fund ("JARB", together with MF, MF VL, and CEF, the "Funds"). The Funds directly hold Ordinary Shares of the Company for the benefit of the investors in those Funds. Mr. Roy Behren and Mr. Michael T. Shannon each serve as Co-Presidents of Westchester.

(b)

Address or principal business office or, if none, residence:

Westchester Capital Management, LLC 100 Summit Lake Drive, Valhalla, NY 10595 Virtus Investment Advisers, LLC One Financial Plaza, Hartford, CT 06103 The Merger Fund 101 Munson Street, Greenfield, MA 01301-9683

(c)

Citizenship:

Each of Westchester and Virtus are organized under the laws of the State of Delaware. MF is organized under the laws of the State of Massachusetts.

(d)

Title of class of securities:

Ordinary shares, $0.0001 par value per share

(e)

CUSIP Number(s):

G86880104

Item 3.

If this statement is filed pursuant to §§ 240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a:

(a)

Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o);

(b)

Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c);

(c)

Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c);

(d)

Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8);

(e)

An investment adviser in accordance with § 240.13d-1(b)(1)(ii)(E);

(f)

An employee benefit plan or endowment fund in accordance with § 240.13d-1(b)(1)(ii)(F);

(g)

A parent holding company or control person in accordance with § 240.13d-1(b)(1)(ii)(G);

(h)

A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);

(i)

A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);

(j)

A non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J). If filing as a non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J),
please specify the type of institution:

(k)

Group, in accordance with Rule 240.13d-1(b)(1)(ii)(K).

Item 4.

Ownership

(a)

Amount beneficially owned:

Westchester Capital Management, LLC: 680,000 Virtus Investment Advisers, LLC: 646,288 The Merger Fund: 625,033

(b)

Percent of class:

Westchester Capital Management, LLC: 5.91% Virtus Investment Advisers, LLC: 5.62% The Merger Fund: 5.44%

(c)

Number of shares as to which the person has:

(i) Sole power to vote or to direct the vote:

Westchester Capital Management, LLC: 33,712 Virtus Investment Advisers, LLC: 0 The Merger Fund: 0

(ii) Shared power to vote or to direct the vote:

Westchester Capital Management, LLC: 646,288 Virtus Investment Advisers, LLC: 646,288 The Merger Fund: 625,033

(iii) Sole power to dispose or to direct the disposition of:

Westchester Capital Management, LLC: 33,712 Virtus Investment Advisers, LLC: 0 The Merger Fund: 0

(iv) Shared power to dispose or to direct the disposition of:

Westchester Capital Management, LLC: 646,288 Virtus Investment Advisers, LLC: 646,288 The Merger Fund: 625,033

Item 5.

Ownership of 5 Percent or Less of a Class.

Not Applicable

Item 6.

Ownership of more than 5 Percent on Behalf of Another Person.

Not Applicable

Item 7.

Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.

Not Applicable

Item 8.

Identification and Classification of Members of the Group.

Not Applicable

Item 9.

Notice of Dissolution of Group.

Not Applicable

Item 10.

Certifications:

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Westchester Capital Management, LLC

Signature:	/s/ CaSaundra Wu
Name/Title:	Chief Compliance Officer
Date:	05/15/2026

Virtus Investment Advisers, LLC

Signature:	/s/ Chetram Persaud
Name/Title:	Chief Compliance Officer
Date:	05/15/2026

The Merger Fund

Signature:	/s/ Daphne Chisolm
Name/Title:	Vice President, Counsel and Assistant Secretary
Date:	05/15/2026

SEC Form SCHEDULE 13G filed by Tavia Acquisition Corp.