Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 178

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 178
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, the Excise Tax would be payable by the repurchasing corporation, and not by the redeeming holder. If we were to be treated as a covered corporation for purposes of the redemption of Public Shares in connection with the Business Combination or otherwise, the per-share redemption amount payable from the Trust Account (including any interest earned on the funds held in the Trust Account) to Public Shareholders in connection with a redemption of Public Shares is not expected to be reduced by any Excise Tax imposed on us. The imposition of the Excise Tax on us could, however, cause a reduction in the cash available on hand to complete the Business Combination and may affect our ability to complete any business combination or fund future operations.**

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If we are deemed to be an investment company under the Investment Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make it difficult for us to complete the Business Combination or another initial business combination or force us to abandon our efforts to complete an initial business combination. If we are deemed to be an investment company under the Investment Company Act, our activities may be restricted, including:

| • |     | restrictions on the nature of our investments; and |

| • |     | restrictions on the issuance of securities, each of which may make it difficult for us to complete the Business Combination, or any other initial business combination. |

In addition, we may have imposed upon us burdensome requirements, including:

| • |     | registration as an investment company with the SEC; |

| • |     | adoption of a specific form of corporate structure; and |

| • |     | reporting, record keeping, voting, proxy and disclosure requirements and other rules and regulations that we are not subject to. |

**In order not to be regulated as an investment company under the Investment Company Act, unless we can qualify for an exclusion, we must ensure that we are engaged primarily in a business other than investing, reinvesting or trading of securities and that our activities do not include investing, reinvesting, owning, holding or trading “investment securities” constituting more than 40% of our assets (exclusive of U.S. government securities and cash items) on an unconsolidated basis. Our business is to identify and complete an initial business combination, such as the Business Combination, and thereafter to operate the post-transaction business or assets for the long term. We do not plan to buy businesses or assets with a view to resale or