Company: SATLW
Filing Date: 2025-03-25
Form Type: 424B3
Source: 0001437749-25-009180
Chunk: 134

Company: Satellogic Inc.
Filing Date: 2025-03-25
Form: 424B3
Chunk 134
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 of 30% (or a lower applicable treaty rate).

Following the Domestication, holders of DE Warrants will hold warrants to acquire DE Common Stock. The terms of each DE Warrant will provide for an adjustment to the number of shares of DE Common Stock for which the DE Warrant may be exercised or to the exercise price of the DE Warrant in certain events. An adjustment which has the effect of preventing dilution generally is not a taxable event. Nevertheless, a Non-U.S. Holder of DE Warrants may be treated as receiving a constructive distribution from the Company if, for example, the adjustment increases the holder’s proportionate interest in the Company’s assets or earnings and profits (e.g., through an increase in the number of shares of DE Common Stock that would be obtained upon exercise or through a decrease in the exercise price of the DE Warrants), including as a result of a distribution of cash or other property to the holders of shares of DE Common Stock which is taxable as a distribution to the Holders of such shares. Any constructive distribution received by a Non-U.S. Holder of DE Warrants would be subject to tax in the same manner as if such Non-U.S. Holder received a cash distribution from the Company equal to the fair market value of such increased interest. It is possible that any withholding tax on such a constructive distribution might be satisfied by the Company or the applicable withholding agent from other distributions to the Non-U.S. Holder, or from proceeds subsequently paid or credited to such holder. Generally, a Non-U.S. Holder’s adjusted tax basis in its DE Warrant would be increased to the extent any such constructive distribution is treated as a dividend for tax purposes.

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Sale, Taxable Exchange or Other Taxable Disposition of DE Common Stock and DE Warrants.A Non-U.S. Holder generally will not be subject to U.S. federal income or withholding tax in respect of gain recognized on a sale, taxable exchange or other taxable disposition of its DE Common Stock or DE Warrants (including an expiration of the DE Warrants, unless:

| ● | the gain is effectively connected with the conduct by the Non-U.S. Holder of a trade or business within the United States (and, under certain income tax treaties, is attributable to a U.S. permanent establishment or fixed place of business maintained by the Non-U.S. Holder); |

| ● | such Non-U.S. Holder is an individual, who was present in the United States for 183 days or more in the