Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 57

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 8
Chunk 57
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 accumulated and communicated to Management, including our Chief Executive Officer
and Chief Financial Officer (together, the “Certifying Officers”), or persons performing similar functions, as appropriate,
to allow timely decisions regarding required disclosure.

Under the supervision and with the participation
of our Management, including our Certifying Officers, we carried out an evaluation of the effectiveness of the design and operation of
our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on the foregoing, our
Certifying Officers concluded that our disclosure controls and procedures were effective as of the end of the quarterly period ended September
30, 2025.

Changes in Internal Control over Financial
Reporting

There was no change in our internal control over financial reporting
that occurred during the fiscal quarter of 2025 covered by this Quarterly Report that has materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.

16

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None

Item 1A. Risk Factors

Factors that could cause our actual results to differ materially from
those in this report include the risk factors described in our final prospectus. As of the date of this Quarterly Report, there have been
no material changes to the risk factors disclosed in our final prospectus.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds.

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