The 2026 IPO market has staged a robust recovery, with 109 offerings raising $146.5 billion through mid-September amid supportive equity valuations, sustained demand for AI infrastructure capital, and broader capital formation. Multiple deals priced in late September—including Accelevation Holdings and several smaller listings—while others like Oura postponed amid selective investor appetite and macro uncertainty around yields. Activity remains concentrated in AI, biotech, and growth sectors, with a pipeline of sizable filings and potential mega-deals such as Anthropic expected to test the window before year-end. Recent SEC data confirm sharply higher proceeds versus 2025, though near-term pacing hinges on volatility, rate expectations, and seasonal factors through December.