According to The Wall Street Journal citing informed sources, just one day after Elon Musk lost his lawsuit against OpenAI, this artificial intelligence giant was already preparing to move forward with its initial public offering. CEO Sam Altman hopes to complete listing preparations before September. OpenAI has hired top investment banks in the tech IPO sector—Goldman Sachs and Morgan Stanley—and expects to secretly file listing documents with regulators within weeks. This announcement coincides with another major IPO nearing release: SpaceX's filing documents could be made public as early as Wednesday. Following its acquisition of Musk's xAI, SpaceX has officially become one of OpenAI's primary competitors in the field of artificial intelligence. Musk previously attempted to expose OpenAI's corporate structure, leadership dynamics, and financial status through litigation but ultimately failed. With that legal battle concluded, the next arena between Musk and Altman shifts to capital markets—who will launch the larger IPO? Analysts note that while SpaceX had been valued at up to $75 billion prior to recent developments, if OpenAI also lists with an valuation exceeding $1 trillion, the showdown between their two IPOs would become the most captivating highlight of this year's capital market landscape.