Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 80

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part II, Item 2
Chunk 80
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On November 10, 2025, we consummated the initial
public offering of 17,250,000 units, which included the full exercise by the underwriters of their over-allotment option, at $10.00 per
unit, generating gross proceeds of $172,500,000. Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC
(“CCM”) acted as lead book-running manager of the initial public offering. The securities sold in the initial public offering
were registered under the Securities Act on a registration statement on Form S-1 (File No. 333-289546). The registration statement became
effective on November 5, 2025.

Simultaneously with the closing of the initial
public offering we consummated the sale of an aggregate of 545,000 private placement units to the Sponsor and CCM at a price of $10.00
per unit, or $5,450,000 in the aggregate. Each unit consists of one Class A ordinary share and one-tenth of one right. The foregoing
issuances were made pursuant to the exemption from registration contained in Section 4(a)(2) of the Securities Act.

The private placement units are identical to the
units sold in the initial public offering, except that the private placement units are not transferable, assignable or salable until after
the completion of a business combination, subject to certain limited exceptions.

Of the gross proceeds received from the initial
public offering and the proceeds of the sale of the private placement units, an aggregate of $172,500,000 was placed in the trust account.

We paid a total of $10,862,543, consisting of
$3,450,000 of cash underwriting fee, $6,900,000 of deferred underwriting fee, (see additional discussion in Note 6 of the financial statements
contained elsewhere in this Quarterly Report), and $512,543 of other offering costs.

For a description of the use of the proceeds generated
in our initial public offering, see Part I, Item 2 of this Quarterly Report.

Item 3. Defaults Upon Senior Securities

None

Item 4. Mine Safety Disclosures

None

Item 5. Other Information

 None 

17

Item 6. Exhibits

The following exhibits are filed as part of, or
incorporated by reference into, this Quarterly Report on Form 10-Q.

No.
 
Description
    of Exhibit

31