Company: TDWDU
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001213900-25-075099
Chunk: 9

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-08-12
Form: S-1
Chunk 9
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 a nominal price, our public shareholders will incur an immediate and substantial dilution upon the closing of this offering. Further, the Class A ordinary shares issuable in connection with the conversion of the founder shares may result in material dilution to our public shareholders due to the anti -dilutionrights of our founder shares that may result in an issuance of Class A ordinary shares on a greater than one -to-onebasis upon conversion. See the sections titled “ Risk Factors — Risks Relating to our Securities — The nominal purchase price paid by our sponsor for the founder shares may result in significant dilution to the implied value of your public shares upon the consummation of our initial business combination, and our sponsor is likely to make a substantial profit on its investment in us in the event we consummate an initial business combination, even if the business combination causes the trading price of our ordinary shares to materially decline .” and “ Dilution .” The following table illustrates the difference between the public offering price per unit and our net tangible book value per share (“NTBV”), as adjusted to give effect to this offering and assuming the redemption of our public shares at varying levels and the exercise in full and no exercise of the over -allotmentoption. See the section titled “ Dilution ” for more information.

| As of June 30, 2025 |                                                 |     |                |      |     |                |      |     |                |      |     |                |      |     |                |      |     |                |      |     |            |      |     |                |      |
|:--------------------|------------------------------------------------:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:-----------|-----:|:----|:---------------|-----:|
| Offering            
 Price of            
 $10.00 per          
 Unit                |                                                 |     | 25% of Maximum 
 Redemption     |      |     |                |      |     | 50% of Maximum 
 Redemption     |      |     |                |      |     | 75% of Maximum 
 Redemption     |      |     |                |      |     | Maximum    
 Redemption |      |     |                |      |
| NTBV                |                                                 |     | NTBV           |      |     | Difference     
 between        
 NT