Company: TDWDU
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001213900-25-075099
Chunk: 172

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-08-12
Form: S-1
Chunk 172
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 Class A ordinary shares at a greater than one-to-one ratio                                      |     | Issuance of the Class A ordinary shares issuable in connection with the conversion of the founder shares on a greater than one-to-one basis upon conversion |
| Tailwind 2.0 Sponsor LLC, officers, independent directors, advisors or their respective affiliates |     | Consulting, success or finder fees in connection with the consummation of our initial business combination                                    |     | Services in connection with identifying, investigating and completing an initial business combination                                                       |
|                                                                                                    |     | Salary or fee in an amount that constitutes a market standard for comparable transactions in connection with our initial business combination |     | Services in connection with identifying, investigating and completing an initial business combination                                                       |
|                                                                                                    |     | Reimbursement for any out-of-pocket expenses related to identifying, investigating and completing an initial business combination             |     | Services in connection with identifying, investigating and completing an initial business combination                                                       |

Because our sponsor acquired the founder shares at a nominal price, our public shareholders will incur immediate and substantial dilution upon the closing of this offering. Further, the Class A ordinary shares issuable in connection with the conversion of the founder shares may result in material dilution to our public shareholders due to the anti -dilutionrights of our founder shares that may result in an issuance of Class A ordinary shares on a greater than one -to-onebasis upon conversion. See the sections titled “ Risk Factors — Risks Relating to our Securities — The nominal purchase price paid by our sponsor for the founder shares may result in significant dilution to the implied value of your public shares upon the consummation of our initial business combination, and our sponsor is likely to make a substantial profit on its investment in us in the event we consummate an initial business combination, even if the business combination causes the trading price of our ordinary shares to materially decline.” and “ Dilution.” The founder shares will automatically convert into Class A ordinary shares concurrently with or immediately following the consummation of our initial business combination or earlier at the option of the holder on a one -for-onebasis, subject to adjustment for share sub -divisions, share capitalizations, reorganizations, recapitalizations and the like, and subject to further adjustment as provided herein. In the case that additional Class A ordinary shares, or any other equity -linkedsecurities, are issued or deemed issued in excess of the amounts sold in this offering and related to or in connection with the closing of the initial business combination