Strong equity markets and robust investor demand for AI-exposed companies have sustained a healthy 2026 IPO window, with 109 deals raising $146.5 billion through mid-September and several more priced or scheduled into late Q4, including Oura and Accelevation. Elevated Treasury yields near 19-year highs and concerns over AI capital spending have tempered the fall pickup, pushing some issuers to refine terms or defer. Mega-cap candidates such as OpenAI and Anthropic continue to signal preference for 2027 timing to achieve higher valuations and complete regulatory preparations, while smaller and mid-sized AI infrastructure and biotech names remain active. Market-implied odds reflect this bifurcation: broad IPO volume is likely before year-end, yet individual high-profile resolutions hinge on near-term sentiment, rate stability, and earnings momentum heading into the final quarter.