Company: WLACW
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010349
Chunk: 90

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 3
Chunk 90
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 to material adverse effects on a post-Business Combination company. Among other things, historical financial performance of companies
affected by trade policies and/or tariffs may not provide useful guidance as to the future performance of such companies, because future
financial performance of those companies may be materially affected by new U.S. tariffs or foreign retaliatory tariffs, or other changes
to trade policies. The business prospects of a particular target for a Business Combination could change even after we enter into a Business
Combination agreement, as a result of tariffs or the threat of tariffs that may have a material impact on that target’s business,
and it may be costly or impractical for us to terminate that Business Combination agreement. These factors could affect our selection
of a Business Combination target.

We
may not be able to adequately address the risks presented by these tariffs or other potential trade policy changes. As a result, we may
deem it costly, impractical or risky to complete an initial Business Combination with a particular target or with a target in a particular
industry or from a particular country. Consequently, the pool of potential target companies may be reduced, which could impair our ability
to identify a suitable target and to complete an initial Business Combination. If we complete an initial Business Combination with such
a target, the post-Business Combination company’s operations and financial results could be adversely affected as a result of tariffs
or changes to trade policies, which may cause the market value of the securities of the post-Business Combination company to decline.

Item
2. Unregistered Sales of Equity Securities and Use of Proceeds.

Unregistered
Sales of Equity Securities

None.

Use
of Proceeds

For
a description of the use of proceeds generated in our Initial Public Offering and Private Placement, see Part II, Item 5 of our Annual
Report on Form 10-K for the fiscal year ended December 31, 2024, as filed with the SEC on March 27, 2024. There has been no material
change in the planned use of proceeds from our Initial Public Offering and Private Placement as described in the IPO Registration Statement.
The specific investments in our Trust Account may change from time to time.

Item
3. Defaults Upon Senior Securities.

None.

Item
4. Mine Safety Disclosures.

Not
applicable.

19

Item
5. Other Information.

Trading
Arrangements

During
the quarterly period ended March 31, 2025, none of our directors or officers (as defined in Rule 16a-