Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 55

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1
Chunk 55
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and price of our securities.

There
is currently no market for our securities. Shareholders therefore have no access to information about prior market history on which to
base their investment decision. Following the IPO, the price of our securities may vary significantly due to one or more potential business
combinations and general market or economic conditions. Furthermore, an active trading market for our securities may never develop or,
if developed, it may not be sustained. You may be unable to sell your securities unless a market can be established and sustained.

Because
we must furnish our shareholders with target business financial statements, we may lose the ability to complete an otherwise advantageous
initial business combination with some prospective target businesses.

The
federal proxy rules require that a proxy statement with respect to a vote on a business combination meeting certain financial significance
tests include target historical and/or pro forma financial statement disclosure. We will include the same financial statement disclosure
in connection with our tender offer documents, whether or not they are required under the tender offer rules. These financial statements
may be required to be prepared in accordance with, or be reconciled to, accounting principles generally accepted in the United States
of America, or GAAP, or international financial reporting standards as issued by the International Accounting Standards Board, or IFRS,
depending on the circumstances and the historical financial statements may be required to be audited in accordance with the standards
of the Public Company Accounting Oversight Board (United States), or PCAOB. These financial statement requirements may limit the pool
of potential target businesses we may acquire because some targets may be unable to provide such financial statements in time for us
to disclose such financial statements in accordance with federal proxy rules and complete our initial business combination within the
prescribed time frame.

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An
investment in the IPO may result in uncertain or adverse U.S. federal income tax consequences.

An
investment in the IPO may result in uncertain U.S. federal income tax consequences. For instance, because there are no authorities that
directly address instruments similar to the Units we are issuing in the IPO, the allocation an investor makes with respect to the purchase
price of a unit between the Ordinary Shares and the right to receive one-tenth of an ordinary share upon the completion of an initial
business combination included in each unit could be challenged by the IRS or courts. Finally, it is unclear whether the redemption rights
with respect to our Ordinary Shares suspend the running of a U.S. Holder’s holding period for purposes of determining whether any
gain or