Company: KYIV
Filing Date: 2025-06-05
Form Type: F-4
Source: 0001213900-25-051575
Chunk: 352

Company: Kyivstar Group Ltd.
Filing Date: 2025-06-05
Form: F-4
Chunk 352
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 financial statements may be required to be audited in accordance with the standards of the PCAOB. These financial statement requirements may limit the pool of potential target businesses Cohen Circle may acquire because some targets may be unable to provide such statements in time for Cohen Circle to disclose such statements in accordance with federal proxy rules and complete its initial business combination within the prescribed time frame. Cohen Circle cannot assure you that any particular target business identified by Cohen Circle as a potential acquisition 188 candidate will have financial statements prepared in accordance with the requirements outlined above, or that the potential target business will be able to prepare its financial statements in accordance with the requirements outlined above. To the extent that these requirements cannot be met, Cohen Circle may not be able to acquire the proposed target business. While this may limit the pool of potential acquisition candidates, Cohen Circle does not believe that this limitation will be material. Cohen Circle is required to evaluate its internal control procedures for specific periods as required by the Sarbanes -OxleyAct. Only in the event Cohen Circle is deemed to be a large accelerated filer or an accelerated filer and no longer qualify as an emerging growth company, will it not be required to comply with the independent registered public accounting firm attestation requirement on its internal control over financial reporting. A target business may not be in compliance with the provisions of the Sarbanes -OxleyAct regarding adequacy of their internal controls. The development of the internal controls of any such entity to achieve compliance with the Sarbanes -OxleyAct may increase the time and costs necessary to complete any such acquisition. Cohen Circle has filed a Registration Statement on Form 8 -Awith the SEC to voluntarily register its securities under Section 12 of the Exchange Act. As a result, Cohen Circle is subject to the rules and regulations promulgated under the Exchange Act. Cohen Circle has no current intention of filing a Form 15 to suspend its reporting or other obligations under the Exchange Act prior or subsequent to the consummation of its initial business combination. Cohen Circle is a Cayman Islands exempted company limited by shares. Exempted companies are Cayman Islands companies conducting business mainly outside the Cayman Islands and, as such, are exempted from complying with certain provisions of the Companies Act. As an exempted company, Cohen Circle has applied for and received a tax exemption undertaking from the Cayman Islands government that, in accordance with Section 6 of the Tax Concessions Act (Revised) of the Cayman Islands, for a period of 20 years