Company: GSRF
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001213900-25-080052
Chunk: 82

Company: GSR IV Acquisition Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 82
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 America (“U.S. GAAP”), depending on the circumstances and the historical financial statements may be required to be audited in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”). These financial statement requirements may limit the pool of potential target businesses we may acquire because some targets may be unable to provide such financial statements in time for us to disclose such financial statements in accordance with federal proxy rules and complete our initial business combination within the prescribed time frame. Compliance obligations under the Sarbanes-Oxley Act may make it more difficult for us to effectuate our initial business combination, require substantial financial and management resources, and increase the time and costs of completing an acquisition. Section 404 of the Sarbanes -OxleyAct requires that we evaluate and report on our system of internal controls beginning with our Annual Report on Form 10 -Kfor the year ending December 31, 2026. Only in the event we are deemed to be a large accelerated filer or an accelerated filer, and no longer qualify as an emerging growth company, will we be required to comply with the independent registered public accounting firm attestation requirement on our internal control over financial reporting. The fact that we are a blank check company makes compliance with the requirements of the Sarbanes -OxleyAct particularly burdensome on us as compared to other public companies because a target business with which we seek to complete our initial business combination may not be in compliance with the provisions of the Sarbanes -OxleyAct regarding adequacy of its internal controls. The development of the internal control of any such entity to achieve compliance with the Sarbanes -OxleyAct may increase the time and costs necessary to complete any such initial business combination. Certain agreements related to this offering may be amended without shareholder approval. Certain agreements, including the underwriting agreement; the letter agreement among us and our initial shareholders, officers and directors; the registration rights agreement among us and our initial shareholders; the private placement units purchase agreement between us and our sponsor; the private placement units purchase agreement between us and Polaris Advisory Partners LLC; and the administrative services agreement among us, our sponsor and an affiliate of our sponsor may be amended without shareholder approval. These agreements contain various provisions that our public shareholders might deem to be material. For example, our letter agreement and the underwriting agreement contain certain lock -upprovisions with respect to the founder shares, private placement units and other securities held by our initial shareholders, officers and directors. Amendments to