Company: JACS-RI
Filing Date: 2025-05-08
Form Type: 10-Q
Source: 0001213900-25-041127
Chunk: 94

Company: Jackson Acquisition Co II
Filing Date: 2025-05-08
Form: 10-Q
Item: Part I, Item 4
Chunk 94
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Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are designed
to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized, and reported
within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our
management, including our principal executive officer and principal financial officer or persons performing similar functions, as appropriate
to allow timely decisions regarding required disclosure.

As required by Rules 13a-15 and 15d-15
under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the
design and operation of our disclosure controls and procedures as of March 31, 2025. Based on this evaluation, our Chief Executive Officer
and Chief Financial Officer have concluded that our disclosure controls and procedures were effective.

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 March 31, 2025 covered by this Quarterly Report on Form 10-Q
that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

22

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 for our Initial Public Offering
filed with the SEC. As of the date of this report, there have been no material changes to the risk factors disclosed in our final prospectus
for our Initial Public Offering filed with the SEC.

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

On December 11, 2024, we consummated the Initial
Public Offering of 23,000,000 Units at $10.00 per Unit, which includes the full exercise by the underwriters of their over-allotment option
in the amount of 3,000,000 Units, generating gross proceeds of $230,000,000. Roth acted as sole manager of the Initial Public Offering.
The securities in the offering were registered under the Securities Act on registration statement on Form S-1 (No. 333-282393).
The Securities and Exchange Commission declared the registration statements effective on December 9, 2024.

Simultaneously with the closing of the Initial
Public Offering, we consumm