Company: TDWDU
Filing Date: 2025-07-14
Form Type: DRS
Source: 0001213900-25-063440
Chunk: 299

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-07-14
Form: DRS
Chunk 299
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 Experts The financial statements of Tailwind 2.0 Acquisition Corp. as of June 30, 2025 and for the period from May 29, 2025 (inception) through June 30, 2025 appearing in this prospectus have been audited by WithumSmith+Brown, PC, independent registered public accounting firm, as set forth in their report thereon, (which contains an explanatory paragraph describing conditions that raise substantial doubt about the Company’s ability to continue as a going concern as described in Note 1 to the financial statements) appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. Where You Can Find Additional Information We have filed with the SEC a registration statement on Form S -1under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document. Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov. 190

TAILWIND 2.0 ACQUISITION CORP. INDEX TO FINANCIAL STATEMENTS

|                                                                                                                 |     | Page |
| Financial Statements of Tailwind 2.0 Acquisition Corp.:                                                         |     |      |
| Report of Independent Registered Public Accounting Firm                                                         |     | F-2  |
| Balance Sheet as of June 30, 2025                                                                               |     | F-3  |
| Statement of Operations for the Period from May 29, 2025 (Inception) through June 30, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the Period from May 29, 2025 (Inception) through June 30, 2025 |