Company: FGMCU
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001104659-25-004764
Chunk: 271

Company: FG Merger II Corp.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 271
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 these securities are entitled to make up to three demands, excluding
short form demands, that we register such securities. In addition, the holders have certain “piggy-back” registration rights
with respect to registration statements filed subsequent to our completion of our initial business combination. We will bear the expenses
incurred in connection with the filing of any such registration statements.

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Listing of Securities

We have applied to have our units listed on NASDAQ under the symbol
“FGMCU” commencing on or promptly after the date of this prospectus. We cannot guarantee that our securities will be approved
for listing on NASDAQ. Once the securities comprising the units begin separate trading, we expect that the common stock and rights will
be listed on NASDAQ under the symbols “FGMC” and “FGMCR,” respectively.

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U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following discussion is a summary
of certain U.S. federal income tax consequences generally applicable to the acquisition, ownership and disposition of our units (each
consisting of one share of common stock and one right to receive one-tenth (1/10) of a share of common stock, which we refer to collectively
as our securities). Because the components of a unit are separable at the option of the holder, the holder of a unit generally should
be treated, for U.S. federal income tax purposes, as the owner of the underlying common stock and one right to receive one-tenth (1/10)
of a share of common stock components of the unit, as the case may be. As a result, the discussion below with respect to actual holders
of common stock and rights should also apply to holders of units (as the deemed owners of the underlying common stock and rights that
comprise the units). This discussion applies only to securities that are held as capital assets for U.S. federal income tax purposes
and is applicable only to holders who purchased units for cash in this offering. This discussion assumes that the common stock and rights
will trade separately and that any distributions made (or deemed made) by us on our common stock and any consideration received (or deemed
received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This summary is based
upon U.S. federal income tax laws as of the date of this prospectus, which are subject to change or differing interpretations