Company: TDWDU
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001213900-25-099978
Chunk: 120

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 120
---
 (iv) any equity issued or cash paid to the target’s sellers, (v) any equity issued to other third party investors, or (vi) the target’s business itself.

| Public shares                                                   |     |   |  15,000,000 |
| Founder shares                                                  |     |   |   5,000,000 |
| Private placement shares                                        |     |   |     500,000 |
| Total shares                                                    |     |   |  20,500,000 |
| Total funds in trust available for initial business combination |     | $ | 144,000,000 |
| Public shareholders’ investment per Class A ordinary share(1)   |     | $ |       10.00 |
| Sponsor’s investment per Class B ordinary share(2)              |     | $ |       0.004 |
| Initial implied value per public share(3)                       |     | $ |        9.60 |
| Implied value per public share upon business combination        |     | $ |        7.02 |

____________ (1)While the public shareholders’ investment is in both the public shares and the public Share Rights, for purposes of this table the full investment amount is ascribed to the public shares only. (2)The total investment in the equity of the company by the sponsor is $3,525,000, consisting of (i) $25,000 paid by the sponsor for the founder shares and (ii) $3,500,000 paid by the sponsor for 350,000 private placement units. For purposes of this table, the full investment amount is ascribed to the founder shares only. (3)Implied value per public share is defined as the funds available for the initial business combination (assuming the underwriters’ over -allotmentoption is not exercised and following payment of the underwriters’ deferred fee) divided by the public shares issued of 15,000,000 (assuming the underwriters’ over -allotmentoption is not exercised). Based on these assumptions, each Class A ordinary share would have an implied value of $7.02 per public share. While the implied value of $7.02 per Class A ordinary share would represent a dilution to our public shareholders, this would represent a significant increase in value for our sponsor relative to the price it paid for each founder share. At $10.00 per Class A ordinary share, the 5,350,000 Class A ordinary shares that the sponsor would