Company: TDWDU
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001213900-25-099978
Chunk: 147

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 147
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 significant change in our financial or trading position and no material adverse change has occurred since the date of our audited financial statements. After this offering, we expect to incur increased expenses as a result of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for due diligence expenses. We expect our expenses to increase substantially after the closing of this offering. Liquidity and Capital Resources As indicated in the accompanying financial statements, as of June 30, 2025, we had no cash and deferred offering costs of $38,600. Further, we expect to incur significant costs in the pursuit of our initial business combination. Management plans to address this uncertainty through this initial public offering, although we cannot assure you that our plans to raise capital or to complete our initial business combination will be successful. These factors, among others, raise substantial doubt about our ability to continue as a going concern. Our liquidity needs have been satisfied prior to the completion of this offering through $25,000 paid by the sponsor to cover certain of our offering and formation costs in exchange for the issuance of the founder shares to our sponsor and up to $500,000 in loans from our sponsor. We estimate that the net proceeds from the sale of the units in this offering and the sale of the private placement units for an aggregate purchase price of $5,000,000 (or $5,450,000 private placement units if the underwriters’ over -allotmentoption is exercised in full), after deducting offering expenses of approximately $600,000 and underwriting commissions of $3,000,000 (or $3,450,000 if the underwriters’ over -allotmentoption is exercised in full and in each case as described elsewhere in this prospectus; excluding deferred underwriting commissions of up to $6,000,000, or up to $6,900,000 if the underwriters’ over -allotmentoption is exercised in full), will be $150,000,000 (or $172,500,000 if the underwriters’ over -allotmentoption is exercised in full). These amounts will be held in the trust account, which includes the deferred underwriting commissions described above. The proceeds held in the trust account will initially be invested only in U.S. government treasury obligations with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a -7under the Investment Company Act which invest only in direct U.S. government treasury obligations; the