Western Capital Resources, Inc. (OTCPK:WCRS) entered into an agreement to acquire Swisher Acquisition, Inc. from Richard Miller and others on January 8, 2021. Western Capital Resources acquired all shares of Swisher Acquisition to make it a wholly owned subsidiary. Richard Miller and another shareholder received 16,801 and 390,596 shares of Western Capital Resources’ common stock, respectively. Western Capital Resources paid cash as consideration and issued a total of 0.41 million shares in total. The value of the shares and cash received by Richard Miller and the other shareholder was approximately $140,000 and $3.3 million, respectively, based on closing sale price of Western Capital Resources’ common stock on January, 7, 2021. The Board of Directors of Western Capital Resources appointed a special committee to consider the approval of the merger and it approved the same. Lincoln International LLC provided fairness opinion to special committee of Western Capital Resources, Inc. Western Capital Resources, Inc. (OTCPK:WCRS) completed the acquisition of Swisher Acquisition, Inc. from Richard Miller and others on January 8, 2021.