Pine Tree Acquisition Corp.

EXHIBIT 10.7 PRIVATE PLACEMENT UNITS PURCHASE AGREEMENT THIS PRIVATE PLACEMENT UNITS PURCHASE AGREEMENT, dated as of October 6, 2026 (as it may from time to time be amended and including all exhibits referenced herein, this “Agreement”), is entered into by and Pine Tree Acquisition Corp., a Cayman Islands exempted company (the “Company”), and Pine Tree Sponsor Group, LLC (the “Purchaser”). WHEREAS, the Company intends to consummate an initial public offering (the “Public Offering”) of the Company’s units (the “Public Units”), each Public Unit consisting of one Class A ordinary share of the Company, par value $0.0001 per share (each, a “Share”) and one right entitling the holder thereof to receive three-fourths of one Share upon the completion of an initial business combination (each, a “Right”). WHEREAS, the Purchaser has agreed to purchase an aggregate of 135,000 units (the “Private Placement Units”) concurrently with the closing of the Public Offering. NOW THEREFORE, in consideration of the mutual promises contained in this Agreement and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties to this Agreement hereby, …

EXHIBIT 4.1 RIGHTS AGREEMENT This Rights Agreement (this “Agreement”) is made as of October 6, 2026 between Pine Tree Acquisition Corp., a Cayman Islands exempted company (the “Company”), and Continental Stock Transfer & Trust Company, a New York corporation, as rights agent (the “Rights Agent”). WHEREAS, the Company has filed with the Securities and Exchange Commission (the “SEC”) a Registration Statement on Form S-1 (File No. 333-292289) (“Registration Statement”), for the registration, under the Securities Act of 1933, as amended (“Act”), in connection with the Company’s initial public offering (the “Public Offering”), units (“Units”) of the Company, with each such Unit comprised of one Class A ordinary share of the Company, par value $0.0001 per share (the “Shares”), and one right to receive three-fourths (3/4) of one Share upon the happening of an Exchange Event (as defined below) (the “Rights”), the Shares and the Rights; WHEREAS, the Company has entered into an agreement with the Company’s sponsors to purchase up to an aggregate of 140,000 private units in a private placement transaction to occur simultaneously with the consummation of the Public Offering with each priva…

EXHIBIT 99.1 Pine Tree Acquisition Corp. Announces Pricing of $100,000,000 Initial Public Offering NEW YORK, October 6, 2026 (ACCESS NEWSWIRE) - Pine Tree Acquisition Corp. (the “Company”) announced today that it priced its initial public offering of 10,000,000 units at $10.00 per unit. The Company’s units are expected to be listed on the Nasdaq Global Market (“Nasdaq”) and are expected to begin trading on October 6, 2026 under the ticker symbol “PAXGU.” Each unit consists of one Class A ordinary share and one right entitling its holder to receive three-fourths (3/4) of one Class A ordinary share upon the consummation of an initial business combination, subject to adjustment. Once the securities comprising the units begin separate trading, the ordinary shares and rights are expected to be listed on Nasdaq under the symbols “PAXG” and “PAXGR,” respectively. The offering is expected to close on October 7, 2026, subject to customary closing conditions. The Company is a Cayman exempt company, formed as a blank check company for the purpose of entering into a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with …