Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 832

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 832
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 Company pursuant to the Business Combination Agreement, and ( ii) whether th e Company has an aggregate fair market value equal to at least 80 percent of the balance of funds in Cohen Circle’s trust account (excluding deferred underwriting commissions and taxes payable and subject to proportionate adjustments related to Nasdaq’s 80 percent test) (each an “ Opinion ” and, together, the “ Opinions ”). In connection with our review of the Transaction and in arriving at our Opinions, we have made such reviews, analyses, and inquiries as we have deemed necessary and appropriate under the circumstances. Among other things, we have reviewed: 1.a draft of the Business Combination Agreement, dated March 14, 2025; 2.certain documents filed by Cohen Circle with the U.S. Securities and Exchange Commission (the “ SEC ”), including the registration statement on Form S-1 initially filed September 20, 2024, and amendments thereto, and the related Rule 424(b)(4) final prospectus filed with the SEC on October 11, 2024; 3.the Quarterly Report on Form 10-Q, and other reports filed by Cohen Circle with the SEC pursuant to the U.S. Securities Exchange Act of 1934; 4.the Company’s financial statements for the calendar years ended December 31, 2021, 2022, and 2023; 5.the Company’s draft, unaudited financial statements for the calendar year ended December 31, 2024; 6.certain non-public financial and business information provided to us by management of Cohen Circle, the Company, and their respective advisors; 7.certain internal financial information, estimates, and financial and operations forecasts for the Company, prepared by the management of the Company or Cohen Circle; 8.certain press releases issued by Cohen Circle and the Company; Annex H-1 9.certain industry and research reports; and 10. the reported historical price and trading activity for the securities of Cohen Circle, compared to certain financial stock market information for Cohen Circle with certain other publicly traded companies, and reviewed the financial terms of certain recent business combinations, and other studies and analyses we deemed appropriate. We have spoken with certain members of the respective management teams of Cohen Circle and the Company and certain of their respective representatives and advisors regarding the business, operations, financial condition and prospects of the Company, the Transaction, and related matters. We participated in financial and business diligence calls with executive management of Cohen Circle and the Company, regarding