Company: CGCT
Filing Date: 2025-01-29
Form Type: S-1
Source: 0001104659-25-006780
Chunk: 166

Company: Cartesian Growth Corp III
Filing Date: 2025-01-29
Form: S-1
Chunk 166
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 increasing our exposure to financial fraud or erroneous financing reporting.

Once our management’s report on internal
controls is complete, we will retain our independent registered public accounting firm to audit and render an opinion on such report when
required by Section 404 of the Sarbanes-Oxley Act. The independent registered public accounting firm may identify additional issues
concerning a target business’s internal controls while performing their audit of internal control over financial reporting.

Quantitative and Qualitative Disclosures about Market Risk

The net proceeds of this offering and the sale
of the private placement warrants 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-7 under the Investment
Company Act which invest only in direct U.S. government treasury obligations; the holding of these assets in this form is intended
to be temporary and for the sole purpose of facilitating the intended business combination. To mitigate the risk that we might be deemed
to be an investment company for purposes of the Investment Company Act, which risk increases the longer that we hold investments in the
trust account, we may, at any time (based on our management team’s ongoing assessment of all factors related to our potential status
under the Investment Company Act), instruct the trustee to liquidate the investments held in the trust account and instead to hold the
funds in the trust account in cash or in an interest bearing demand deposit account at a bank. Due to the short-term nature of these investments,
we believe there will be no associated material exposure to interest rate risk.

Critical Accounting Estimates

We prepare our financial statements in accordance with accounting principles generally accepted in the United States of America. The preparation of financial statementsalso requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities,
costs and expenses and related disclosures. We base our estimates on historical experience and on various other assumptions that we believe
to be reasonable under the circumstances. Actual results could differ significantly from the estimates made by our management. We have
not identified any critical accounting estimates.

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Related Party Transactions

Pursuant to certain subscription agreements dated
October 29, 2024, on November 12, 2024, our initial shareholders paid an aggregate of $25,000, or approximately $0.004 per share,
to cover certain of our offering costs in exchange for an aggregate of 5,750,000 founder