Company: CGCT
Filing Date: 2025-03-21
Form Type: S-1/A
Source: 0001104659-25-026623
Chunk: 109

Company: Cartesian Growth Corp III
Filing Date: 2025-03-21
Form: S-1/A
Chunk 109
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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-Oxley Act 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-Oxley Act regarding adequacy of its internal controls. The development of the
internal control of any such entity to achieve compliance with the Sarbanes-Oxley Act may increase the time and costs necessary to complete
any such business combination.

Trade policies that restrict imports or increase import tariffs may have a material adverse effect on our search for an initial business combination target or the performance or business prospects of a post-combination company.

There have been significant changes and proposed
changes in recent years to U.S. trade policies, tariffs, and treaties affecting imports. Any significant increases in tariffs on a broad
array of important goods or materials could negatively affect our ability to complete our initial business combination.

In response to the tariffs announced by the U.S.,
other countries have imposed or proposed additional tariffs on certain exports from the United States. There is current uncertainty about
the future relationship between the United States and other countries with respect to trade policies, taxes, government regulations and
tariffs and we cannot predict whether, and to what extent, U.S. trade policies will change in the future, including as a result of changes
by the new U.S. presidential administration.

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Such tariffs, or the threat of tariffs or increased
tariffs, could have a significant negative impact on certain businesses (either due to domestic businesses’ reliance on imported
goods, or foreign businesses’ reliance on sales into the United States). Inversely, retaliatory tariffs could have a significant
negative impact on foreign businesses that rely on imports from the United States, and domestic businesses that rely on exporting goods
internationally. These tariffs and threats of tariffs and other potential trade policy changes could negatively affect the attractiveness
of certain initial business combination targets, or lead to material adverse effects on an affected post-combination company. There
is also the possibility that the business prospects of a particular target for a business combination could change 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