Company: APACU
Filing Date: 2025-08-01
Form Type: S-1/A
Source: 0001829126-25-005702
Chunk: 295

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-08-01
Form: S-1/A
Chunk 295
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 laws of the Cayman Islands as an exempted company with limited liability and, as such, has applied for and received an undertaking from the Financial Secretary of the Cayman Islands in a form substantially similar to the following on June 25, 2024:

<div align='center'>“ The Tax Concessions Law

Undertaking as to Tax Concessions</div>

In accordance with the Tax Concessions Law, the following undertaking is hereby given to the Company:

| 1. | That no law which is hereafter enacted in the Islands imposing any tax to be levied on profits, income, gains or appreciations shall apply to the Company or its operations; and |

| 2. | In addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: |

| 2.1 | on or in respect of the shares, debentures or other obligations of the Company; or |

| 2.2 | by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions Law. |

These concessions shall be for a period of 30 years from the 25 thday of June 2024.”

<div align='center'>179</div>

United States Federal Income Tax Considerations

General

The following discussion summarizes certain U.S. federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units (each consisting of one Class A ordinary share and one right) that are purchased in this offering by U.S. Holders (as defined below) and Non-U.S. Holders (as defined below). Because the components of a unit are generally separable at the option of the holder, the holder of a unit generally should be treated, for U.S. federal income tax purposes, as the owner of the underlying ordinary share and right components of the unit. As a result, the discussion below of the U.S. federal income tax consequences with respect to actual holders of Class A ordinary shares and rights should also apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and rights that comprise the units).

This discussion is limited to certain United States federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as a capital asset within the meaning of Section 1221 of the U.S. Internal Revenue Code of