Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 28

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 Making estimates requires
management to exercise significant judgement. It is at least reasonably possible that the estimate of the effect of a condition, situation
or set of circumstances that existed at the date of the unaudited condensed financial statements, which management considered in formulating
its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could materially
differ from those estimates. As of September 30, 2025, we did not have any critical accounting estimates to be disclosed.

Item 3. Quantitative and Qualitative Disclosures
About Market Risk

Not required for smaller reporting companies.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls
and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange
Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls
and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our
reports filed or submitted under the Exchange Act is accumulated and communicated to Management, including our Chief Executive Officer
and Chief Financial Officer (together, the “Certifying Officers”), or persons performing similar functions, as appropriate,
to allow timely decisions regarding required disclosure.

Under the supervision and with the participation
of our Management, including our Certifying Officers, we carried out an evaluation of the effectiveness of the design and operation of
our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on the foregoing, our
Certifying Officers concluded that our disclosure controls and procedures were effective as of the end of the quarterly period ended September
30, 2025.

Changes in Internal Control over Financial
Reporting

There was no change in our internal control over financial reporting
that occurred during the fiscal quarter of 2025 covered by this Quarterly Report that has materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.

16

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None

Item 1A. Risk Factors

Factors that could cause our actual results to differ materially from
those in this report include the risk factors described in our final prospectus. As of the date of this Quarterly Report, there have been
no material changes to the risk factors disclosed in our final prospectus.

Item 2. Un