Company: CGCT
Filing Date: 2025-04-14
Form Type: S-1/A
Source: 0001104659-25-034635
Chunk: 306

Company: Cartesian Growth Corp III
Filing Date: 2025-04-14
Form: S-1/A
Chunk 306
---
 intend to treat the acquisition of
a unit in such manner. By purchasing a unit, you agree to adopt such treatment for United States federal income tax purposes. For
United States federal income tax purposes, each holder of a unit must allocate the purchase price paid by such holder for such unit
between the one Class A ordinary share and the one-half of one warrant based on the relative fair market value of each at the time
of issuance. Under U.S. federal income tax law, each investor must make his or her own determination of such value based on all
the relevant facts and circumstances. Therefore, we strongly urge each investor to consult his or her tax advisor regarding the determination
of value for these purposes. The price allocated to each Class A ordinary share and the one-half of one warrant should be the holder’s
initial tax basis in such share or warrant. Any disposition of a unit should be treated for United States federal income tax purposes
as a disposition of the Class A ordinary share and one-half of one warrant comprising the unit, and the amount realized on the disposition
should be allocated between the Class A ordinary share and one-half of one warrant based on their respective fair market values
(as determined by each such unit holder based on all the relevant facts and circumstances) at the time of disposition. The separation
of the Class A ordinary share and the one-half of one warrant comprising a unit and the combination of two halves of one warrant
into a single warrant should not be a taxable event for United States federal income tax purposes.

The foregoing treatments of the units, Class A
ordinary shares and warrants and a holder’s purchase price allocation are not binding on the IRS or the courts. Because there are
no authorities that directly address instruments that are similar to the units, no assurance can be given that the IRS or the courts
will agree with the characterization described above or the discussion below. Accordingly, each prospective investor is urged to consult
its tax advisors regarding the tax consequences of an investment in a unit (including alternative characterizations of a unit). The balance
of this discussion assumes that the characterization of the units described above will be respected for United States federal income
tax purposes.

U.S. Holders

This section applies to you if you are a “U.S. Holder.”
A U.S. Holder is a beneficial owner of our units, Class A ordinary shares or warrants who or that is, for United States
federal income tax purposes:

| · | an                                                            
 individual who is a citizen or resident of the United