Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 363

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 363
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 may limit the pool of potential acquisition candidates, Cohen Circle does not believe that this limitation will be material. Cohen Circle is required to evaluate its internal control procedures for specific periods as required by the Sarbanes -OxleyAct. Only in the event Cohen Circle is deemed to be a large accelerated filer or an accelerated filer and no longer qualify as an emerging growth company, will it not be required to comply with the independent registered public accounting firm attestation requirement on its internal control over financial reporting. A target business may not be in compliance with the provisions of the Sarbanes -OxleyAct regarding adequacy of their internal controls. The development of the internal controls of any such entity to achieve compliance with the Sarbanes -OxleyAct may increase the time and costs necessary to complete any such acquisition. Cohen Circle has filed a Registration Statement on Form 8 -Awith the SEC to voluntarily register its securities under Section 12 of the Exchange Act. As a result, Cohen Circle is subject to the rules and regulations promulgated under the Exchange Act. Cohen Circle has no current intention of filing a Form 15 to suspend its reporting or other obligations under the Exchange Act prior or subsequent to the consummation of its initial business combination. Cohen Circle is a Cayman Islands exempted company limited by shares. Exempted companies are Cayman Islands companies conducting business mainly outside the Cayman Islands and, as such, are exempted from complying with certain provisions of the Companies Act. As an exempted company, Cohen Circle has applied for and received a tax exemption undertaking from the Cayman Islands government that, in accordance with Section 6 of the Tax Concessions Act (Revised) of the Cayman Islands, for a period of 20 years from the date of the undertaking, no law which is enacted in the Cayman Islands imposing any tax to be levied on profits, income, gains or appreciations will apply to Cohen Circle or its operations and, in addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax will be payable (i) on or in respect of Cohen Circle’s shares, debentures or other obligations or (ii) by way of the withholding in whole or in part of a payment of dividend or other distribution of income or capital by Cohen Circle to its shareholders or a payment of principal or interest or other sums due under a debenture or other obligation of Cohen Circle. Cohen Circle