Company: TDWDU
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001213900-25-099978
Chunk: 38

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 38
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 750,000 founder shares are surrendered to us for no consideration. (2)Includes up to 750,000 founder shares that will be surrendered to us for no consideration depending on the extent to which the underwriters’ over -allotmentoption is exercised. (3)Comprised of 15,000,000 Class A ordinary shares included in the units to be sold in this offering, 5,000,000 Class B ordinary shares (or founder shares), and 500,000 private placement shares. Founder shares are currently classified as Class B ordinary shares, which shares will automatically convert into Class A ordinary shares concurrently with or immediately following the consummation of our initial business combination or earlier at the option of the holder on a one -for-onebasis, subject to adjustment as described below adjacent to the caption “ Founder shares conversion and anti -dilution rights.” (4)Assumes surrender of 750,000 founder shares. Up to 750,000 founder shares will be surrendered to us for no consideration depending on the extent to which the underwriters’ over -allotmentoption is exercised. (5)Comprised of 15,000,000 Share Rights included in the units to be sold in this offering and 500,000 private placement rights included in the private placement units to be sold in the private placement.

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| Founder shares: |     | On June 23, 2025, our sponsor paid $25,000, or approximately $0.004 per share in exchange for 5,750,000 founder shares (up to 750,000 shares of which are subject to forfeiture depending on the extent to which the underwriters’ over-allotment option is exercised). In July 2025, our sponsor transferred 40,000 founder shares to three of our independent director nominees (an aggregate of 120,000 founder shares) at their original purchase price. The founder shares transferred to our independent director nominees will not be subject to forfeiture in the event the underwriters’ over-allotment option is not exercised.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
 Prior to the initial investment in the company of $25,000 by the sponsor, the company had no assets, tangible or intangible. The per share price of the founder shares was determined by dividing the amount of cash contributed to the company by the number of founder shares issued. The number of founder shares outstanding was determined based on the expectation that the total size of this offering would be a maximum of