Company: GSRF
Filing Date: 2025-09-05
Form Type: 424B4
Source: 0001213900-25-084652
Chunk: 269

Company: GSR IV Acquisition Corp.
Filing Date: 2025-09-05
Form: 424B4
Chunk 269
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 upon conversion or through a decrease to the conversion price) as a result of a distribution of cash to the holders of our ordinary shares which is taxable to the holders of such ordinary shares as a distribution. Such constructive distribution would be subject to tax as if the Non -U.S. Holders of the rights received a cash distribution from us equal to the fair market value of such increased interest. 172

UNDERWRITING (Conflicts of Interest) We are offering the units described in this prospectus through the underwriters named below. Polaris Advisory Partners LLC and The Benchmark Company, LLC are acting as the joint book -runningmanagers of the offering and as representative of the underwriters named below. Subject to the terms and conditions of the underwriting agreement dated September3, 2025, each of the underwriters has severally agreed to purchase, and we have agreed to sell to the underwriters, the respective number of units listed next to its name in the following table. The underwriters may offer and sell units to the public through one or more of their respective affiliates or other registered broker -dealersor selling agents.

| Underwriter                                                                 |     |  Number of 
      Units |
| Polaris Advisory Partners LLC, a division of Kingswood Capital Partners LLC |     |  9,950,000 |
| The Benchmark Company, LLC                                                  |     |  9,950,000 |
| B. Riley Securities, Inc.                                                   |     |     50,000 |
| StoneX Financial Inc.                                                       |     |     50,000 |
| Total                                                                       |     | 20,000,000 |

The underwriting agreement provides that, subject to the terms and conditions set forth therein, that the underwriters are obligated to purchase all the units in this offering if any are purchased, other than those units covered by the over -allotmentoption described below. We have agreed to indemnify the underwriters against certain liabilities under the Securities Act, or contribute to payments that the underwriters may be required to make in that respect. The underwriters are offering the units, subject to prior sale, when, as and if issued to and accepted by it, subject to approval of legal matters by their counsel, including the validity of the units, and other conditions contained in the underwriting agreement, such as the receipt by the underwriters of officer’s certificates and legal opinions. The underwriters reserve the right to withdraw, cancel or modify offers to the public and to reject orders in whole or in