Company: WLACW
Filing Date: 2025-08-12
Form Type: 10-Q
Source: 0001493152-25-011863
Chunk: 40

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-08-12
Form: 10-Q
Item: Part I, Item 1
Chunk 40
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 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.

We anticipate that our securities will
be suspended from trading on Nasdaq and delisted if we do not consummate our initial Business Combination by November 7, 2027. Any trading
suspension or delisting could have a material adverse effect on the trading of our securities and may adversely affect our ability to
consummate an initial Business Combination.

Our IPO Registration Statement
was declared effective by the SEC on November 8, 2024, and our securities are currently listed on the Global Market tier of Nasdaq. Pursuant
to our Amended and Restated Memorandum and Articles of Association (the “Amended and Restated Articles”), we have until November
12, 2026 to consummate our initial Business Combination.

Under the Nasdaq Rules,
a SPAC’s Nasdaq-listed securities will be immediately suspended from trading if the SPAC does not meet the Nasdaq 36-Month Requirement,
and Nasdaq will, at such point, commence delisting procedures. Although a SPAC can request a hearing before the hearing panel of Nasdaq