Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 72

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 4
Chunk 72
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333-289546). The registration statement became
effective on November 5, 2025.

Simultaneously with the closing of the initial
public offering we consummated the sale of an aggregate of 545,000 private placement units to the Sponsor and CCM at a price of $10.00
per unit, or $5,450,000 in the aggregate. Each unit consists of one Class A ordinary share and one-tenth of one right. The foregoing
issuances were made pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act.

The private placement units are identical to the
units sold in the initial public offering, except that the private placement units are not transferable, assignable or salable until after
the completion of a business combination, subject to certain limited exceptions.

Of the gross proceeds received from the initial
public offering and the proceeds of the sale of the private placement units, an aggregate of $172,500,000 was placed in the trust account.

We paid a total of $10,862,543, consisting of
$3,450,000 of cash underwriting fee, $6,900,000 of deferred underwriting fee, (see additional discussion in Note 6 of the financial statements
contained elsewhere in this Quarterly Report), and $512,543 of other offering costs.

For a description of the use of the proceeds generated
in our initial public offering, see Part I, Item 2 of this Quarterly Report.

Item 3. Defaults Upon Senior Securities

None

Item 4. Mine Safety Disclosures

None

Item 5. Other Information

 None 

17

Item 6. Exhibits

The following exhibits are filed as part of, or
incorporated by reference into, this Quarterly Report on Form 10-Q.

No.
 
Description
    of Exhibit

31.1*
 
Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.2*
 
Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32.1**
 
Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906