SpaceX, founded by Elon Musk in 2002, is a privately held company operating the world's leading commercial spaceflight and satellite internet business through Starlink. The company generates substantial revenue and has been valued as a unicorn, though Musk has historically resisted public markets to maintain operational autonomy. However, investor demand, business maturity, and Starlink's proven profitability have consistently fueled IPO speculation. This market tracks whether SpaceX will file Form S-1 and complete an initial public offering by December 31, 2026. Resolution is straightforward: if SpaceX remains private through year-end, YES resolves true; if the company launches a public offering before the deadline, NO resolves true. Current market odds of 7% on non-completion suggest traders expect an IPO within the next eight to nine months, pricing in business fundamentals, regulatory pathways, and Musk's capital allocation strategy. Sentiment has remained consistently in the low single digits, reflecting stable market expectations. Starlink's revenue growth and expanding government contracts support market confidence in near-term IPO execution, though regulatory timing and broader market conditions remain potential variables.