Company: HVIIR
Filing Date: 2025-01-15
Form Type: S-1/A
Source: 0001493152-25-002259
Chunk: 234

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-01-15
Form: S-1/A
Chunk 234
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3) of the Tax Concessions Act (As Revised). |

These concessions shall be for a period of 30 years from October 8, 2024.

| 170 |

Material United States Federal Income Tax Considerations

General

The following discussion summarizes certain material U.S. federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units (each consisting of one Class A ordinary share and one Share Right) that are purchased in this offering by U.S. Holders (as defined below) and Non-U.S. Holders (as defined below). Because the components of a unit are generally separable at the option of the holder of such unit, the holder of a unit generally should be treated, for U.S. federal income tax purposes, as the owner of the underlying Class A ordinary share and the Share Right components of the unit. As a result, the discussion below with respect to holders of Class A ordinary shares and Share Rights should also apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and Share Rights that constitute the units).

This discussion is limited to certain material U.S. federal income tax considerations to beneficial owners of our securities who are initial purchasers of units pursuant to this offering and hold the units and each component of each unit as a capital asset within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”) (generally, property held for investment). This discussion assumes (a) that the Class A ordinary shares and Share Rights will trade separately, and (b) that any distributions made (or deemed made) by us on our Class A ordinary shares, and any consideration received (or deemed received) by a holder of our securities in consideration for the sale or other disposition of our securities, will be in U.S. dollars. This discussion is a summary only and does not consider all aspects of U.S. federal income taxation that may be relevant to the acquisition, ownership and disposition of a unit by a prospective investor in light of its particular circumstances, including:

| ● | our                                                                                       
 sponsor, officers or directors or other holders of our Class B ordinary shares or private 
 placement Share Rights;                                                                   |

| ● | persons                                 
 subject to the alternative minimum tax; |

| ● | banks,                                                 
 financial institutions or financial services entities; |

| ● | broker-dealers; |

| ● | taxpayers                                                
 that are subject to the mark-to-market accounting rules; |