Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 201

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1A
Chunk 201
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 the United States. A judgment of a United States court for civil liabilities predicated upon
the federal securities laws of the United States may not be enforceable in or recognized by the courts of the jurisdictions where our
directors and officers reside, and the judicial recognition process may be time-consuming. It may be difficult for you to enforce judgments
obtained in U.S. courts based on the civil liability provisions of the U.S. federal securities laws against us and our officers and directors.

We
have appointed Cogency Global Inc., 122 East 42nd Street, 18th Floor New York, NY 10168 as our agent to receive
service of process with respect to any action brought against us in the state or federal courts of the United States in connection with
our initial public offering under the securities laws of the United States.

Our
corporate affairs will be governed by our amended and restated memorandum and articles of association, the Companies Act (as the same
may be supplemented or amended from time to time) and the common law of the Cayman Islands. The rights of shareholders to take action
against the directors, actions by minority shareholders and the fiduciary duties of our directors to us under Cayman Islands law are
to a large extent governed by the Companies Act and common law of the Cayman Islands. The common law of the Cayman Islands is derived
in part from comparatively limited judicial precedent in the Cayman Islands as well as from English common law, and whilst the decisions
of the English courts are of persuasive authority, they are not binding on a court in the Cayman Islands. The rights of our shareholders
and the fiduciary duties of our directors under Cayman Islands law are different from statutes or judicial precedent in some jurisdictions
in the United States. In particular, the Cayman Islands has a less developed body of securities laws as compared to the United States,
and some states, such as Delaware, have more fully developed and judicially interpreted bodies of corporate law. In addition, Cayman
Islands companies may not have the standing to initiate a shareholder derivative action in a federal court of the United States.

We
have been advised by our Cayman Islands legal counsel that there is uncertainty as to whether the courts of the Cayman Islands would:

    ●
    recognize
    or enforce against us judgments of courts of the United States based on certain civil liability provisions of U.S. securities laws;
    and

    ●
    entertain
    original actions brought in each