Company: HVIIR
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001741
Chunk: 121

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1A
Chunk 121
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 share and the share right included in each unit could be
challenged by the IRS or courts. Furthermore, the U. S. federal income tax consequences of a cashless exercise of share rights are unclear
under current law. It is also unclear whether the redemption rights with respect to HVII’s Class A ordinary shares suspend the
running of the holding period of a U. S. Holder (as defined in the section of HVII’s final prospectus filed in connection with its
initial public offering entitled “ Taxation - Material United States Federal Income Tax Considerations - General”)
for purposes of determining whether any gain or loss realized by such U. S. Holder on the sale or exchange of Class A ordinary shares
is long-term capital gain or loss and for purposes of determining whether any dividends HVII pays would be considered “qualified
dividends” for U. S. federal income tax purposes. See the section of HVII’s final prospectus filed in connection with its
initial public offering entitled “ Taxation - Material United States Federal Income Tax Considerations” for a summary
of the U. S. federal income tax considerations of an investment in HVII’s securities. Prospective investors are urged to consult
their tax advisors with respect to these and other tax consequences related to purchasing, holding or disposing of HVII’s securities.

  68  

Cyber
incidents or attacks directed at HVII could result in information theft, data corruption, operational disruption and/or financial loss.

HVII
depends on digital technologies, including information systems, infrastructure and cloud applications and services, including those of
third parties with which it may deal. Sophisticated and deliberate attacks on, or security breaches in, HVII’s systems or infrastructure,
or the systems or infrastructure of third parties or the cloud, could lead to corruption or misappropriation of HVII’s assets,
proprietary information and sensitive or confidential data. As an early stage company without significant investments in data security
protection, HVII may not be sufficiently protected against such occurrences. HVII may not have sufficient resources to adequately protect
against, or to investigate and remediate any vulnerability to, cyber incidents. It is possible that any of these occurrences, or a combination
of them, could have adverse consequences on HVII’s business and lead to financial loss.

Changes
in laws or regulations, or a failure to comply with any laws and regulations, may adversely affect HVII’s business, including its
ability to negotiate and complete its initial business combination and