Company: GSHRW
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-075907
Chunk: 86

Company: Gesher Acquisition Corp. II
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 86
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 our Certifying Officers concluded that our disclosure controls and procedures were effective as of June 30, 2025.

We do not expect that our disclosure controls
and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how well conceived and
operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met.
Further, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits
must be considered relative to their costs. Because of the inherent limitations in all disclosure controls and procedures, no evaluation
of disclosure controls and procedures can provide absolute assurance that we have detected all our control deficiencies and instances
of fraud, if any. The design of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of
future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Changes in Internal Control over Financial
Reporting

Not applicable.

22

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

To the knowledge of our Management Team, there
is no material litigation currently pending or contemplated against us, any of our officers or directors in their capacity as such or
against any of our property.

Item 1A. Risk Factors.

As a smaller reporting company under Rule 12b-2
of the Exchange Act, we are not required to include risk factors in this Report. For additional risks relating to our operations, other
than as set forth below, see the section titled “Risk Factors” contained in our (i) IPO Registration Statement and (ii) 2025
Q1 Form 10-Q. Any of these factors could result in a significant or material adverse effect on our results of operations or financial
condition. Additional risks could arise that may also affect our ability to consummate an initial Business Combination. We may disclose
changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.

We may seek to extend the Combination Period,
which could reduce the amount held in our Trust Account and have adverse effects on our Company. 

If we are unable to consummate our initial Business
Combination on or before December 24, 2026, we may seek shareholder approval to extend the Combination Period by amending our Amended
and Restated Articles. In such event, our Public Shareholders will be provided the opportunity to have all or a portion of their Public