Company: CUB
Filing Date: 2025-03-21
Form Type: 10-K
Source: 0001013762-25-001006
Chunk: 114

Company: Lionheart Holdings
Filing Date: 2025-03-21
Form: 10-K
Item: Item 1A
Chunk 114
---
. or foreign laws or regulations, including the Committee on Foreign Investment in the United States;

    ●
    recent fluctuations in inflation and interest rates in the United States and elsewhere could make it more difficult for us to consummate an initial Business Combination;

    ●
    adverse
    developments affecting the financial services industry, including events or concerns involving liquidity, defaults or non-performance
    by financial institutions, could adversely affect our business, financial condition or results of operations, or our prospects;

    ●
    military or other conflicts
    in Ukraine, the Middle East, Southeast Asia or elsewhere may lead to increased volume and price volatility for publicly traded securities, or affect
    the operations or financial condition of potential target companies, which could make it more difficult for us to consummate an initial
    Business Combination;

    ●
    if our initial Business
    Combination involves a company organized under the laws of a state of the United States, it is possible the Excise Tax will be imposed
    on us in connection with redemptions of our Ordinary Shares after or in connection with such initial Business Combination;

    ●
    cyber incidents or attacks
    directed at us or third parties could result in information theft, data corruption, operational disruption and/or financial loss;

18

    ●
    changes in laws or regulations,
    or a failure to comply with any laws and regulations, may adversely affect our business, including our ability to negotiate and complete
    our initial Business Combination, and results of operations;

    ●
    if we are deemed to be
    an investment company under the Investment Company Act, we may be required to institute burdensome compliance requirements and our
    activities may be restricted, which may make it difficult for us to complete our initial Business Combination;

    ●
    to mitigate the risk that
    we might be deemed to be an investment company for purposes of the Investment Company Act, we may, at any time (based on our Management
    Team’s ongoing assessment of all factors related to our potential status under the Investment Company Act), instruct the trustee
    to liquidate the investments held in the Trust Account and instead to hold the funds in the Trust Account in an interest-bearing
    demand deposit account at a bank until the earlier of the consummation of our initial Business Combination or our liquidation. As
    a result of such transfer, we could receive less interest on the funds held in the Trust Account than the interest we would have
    received pursuant to our original Trust Account investments,