Company: WENNU
Filing Date: 2025-02-25
Form Type: DRS
Source: 0001213900-25-016948
Chunk: 292

Company: WEN Acquisition Corp
Filing Date: 2025-02-25
Form: DRS
Chunk 292
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 a Class A ordinary share on the exercise of a warrant or the lapse of a warrant held by a U.S. Holder, as described under “ — U.S. Holders — Exercise, Lapse or Redemption of a Warrant,” above, although to the extent a cashless exercise results in a taxable exchange, the consequences would be similar to those described in the preceding paragraphs above for a Non -U.S. Holder’s gain on the sale or other disposition of our Class A ordinary shares and warrants. The characterization for United States federal income tax purposes of the redemption of the Non -U.S. Holder’s Class A ordinary shares or warrants generally will correspond to the United States federal income tax treatment of such a redemption of a U.S. Holder’s Class A ordinary shares or warrants, as described under “ — U.S. Holders — Redemption of Class A Ordinary Shares” or “ — U.S. Holders — Exercise, Lapse or Redemption of a Warrant” above, as applicable, and the consequences of the redemption to the Non -U.S. Holder will be as described in the paragraphs above under the heading “ — Non -U .S. Holders” based on such characterization. Information Reporting and Backup Withholding Dividend payments with respect to our Class A ordinary shares and proceeds from the sale, exchange or redemption of our Class A ordinary shares or warrants may be subject to information reporting to the IRS and possible United States backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishes such exempt status. A Non -U.S. Holder generally will eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W -8or by otherwise establishing an exemption. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability, and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and furnishing any required information. 183

Underwriting Cantor Fitzgerald & Co. is acting as representative of the underwriters named below. Subject to the terms and conditions of the underwriting agreement dated [•], 2025, each underwriter named below has severally agreed to purchase, and we have agreed to sell to such underwriter, the number