Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 4

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 4
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 selected December 31 as its fiscal year end.  The Company’s sponsor is Tailwind 2.0 Sponsor LLC (the “Sponsor”). The registration statement for the Company’s Initial Public Offering became effective on November 5, 2025. On November 10, 2025, the Company consummated the Initial Public Offering of 17,250,000 units (the “Units”) at $10.00 per Unit, which is discussed in Note 3, which includes the full exercise of the underwriters’ over-allotment option of 2,250,000 Units, generating gross proceeds of $172,500,000. Each Unit consists of one Class A ordinary share (the “Public Share”) and one-tenth of one right (the “Public Right”).   Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of an aggregate of 545,000 private placement units (the “Private Placement Units”) to the Sponsor and the underwriters at a price of $10.00 per Private Placement Unit, or $5,450,000 in the aggregate. Each Private Placement Unit consists of one Class A ordinary share (the “Private Placement Share”) and one-tenth of one right (the “Private Placement Right”).   Transaction costs amounted to $10,862,543, consisting of $3,450,000 of cash underwriting fee, $6,900,000 of deferred underwriting fee, and $512,543 of other offering costs.   The Company’s Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the net balance in the trust account (the “Trust Account”) (excluding the amount of deferred underwriting discounts held and taxes payable on the income earned on the Trust Account) at the time of the signing an agreement to enter into a Business Combination. However, the Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to successfully effect a Business Combination.   Upon the closing of the Initial Public Offering on November 10, 2025, an amount of $172,500