Company: CLSO
Filing Date: 2025-09-23
Form Type: S-1
Source: 0001213900-25-090236
Chunk: 345

Company: Climate Transition Special Opportunities SPAC I
Filing Date: 2025-09-23
Form: S-1
Chunk 345
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 assuming the Underwriters’ over -allotmentoption is not exercised) in accordance with the guidance contained in ASC 815 -40. Such guidance provides that the warrants described above are not precluded from equity classification. Equity -classifiedcontracts are initially measured at fair value (or allocated value). Subsequent changes in fair value are not recognized as long as the contracts continue to be classified in equity. NOTE 9. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to September22, 2025, the date that the financial statements were issued. Based on this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On September 4, 2025, the Company effected a 1 for 1.26605495295share split of the Class B ordinary shares, in the form of a share dividend, resulting in the Sponsor holding an aggregate of 5,750,000 Class B ordinary shares. All share and per share data have been retrospectively presented. F-19 15,000,000 Units Climate Transition Special Opportunities SPAC I ––––––––––––––––––––––––––––– PRELIMINARY PROSPECTUS , 2025 ––––––––––––––––––––––––––––– Book-Running Manager Cohen & Company Capital Markets Until, 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our units, Class A ordinary shares or public warrants, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.

PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 13. Other Expenses of Issuance and Distribution. The estimated expenses payable by us in connection with the offering described in this registration statement (other than the underwriting discount and commissions) will be as follows:

| Legal fees and expenses:         |     | $ | 250,000 |
| Printing and engraving expenses: |     | $ |  40,000 |
| Trustee fees and expenses        |     | $ |  40,000 |
| Accounting fees and expenses:    |     | $ |  50,000 |
| SEC/FINRA expenses:              |     | $ |