Company: GIGGU
Filing Date: 2025-09-29
Form Type: 425
Source: 0001193125-25-221783
Chunk: 27

Company: GigCapital7 Corp.
Filing Date: 2025-09-29
Form: 425
Chunk 27
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, simultaneously with the execution and delivery of this Agreement
or from time to time following the date hereof and prior to the Closing, the Purchaser may enter into subscription agreements on forms mutually acceptable to the Company and the Purchaser (the “”) with
investors (the “”) pursuant to which, and on the terms and subject to the conditions of which, the PIPE Investors will agree to make a private investment in the Purchaser, which commitment may be subject to potential
offset by certain Purchaser Class A Ordinary Shares owned by the PIPE Investors that the PIPE Investors do not redeem (such investments, the “”);

WHEREAS, in connection with the consummation of the Transactions, simultaneously with the Closing, the Sponsor, the Purchaser, certain
stockholders of the Purchaser party to the Original Registration Rights Agreement, and certain stockholders of the Company to be mutually agreed by the Company and Purchaser (the “”) will enter
into an Amended and Restated Registration Rights Agreement in substantially the form attached hereto as (the “”), with such changes thereto as may be agreed in writing by the Purchaser
and the Company, which Registration Rights Agreement shall amend and restate the Original Registration Rights Agreement in its entirety;

WHEREAS, in connection with the consummation of the Transactions, simultaneously with the Closing, the Company Stockholders will enter
into a lock-up Agreement (the “”) in substantially the form attached hereto as , with such changes thereto as may be
agreed in writing by the Purchaser and the Company, in each case with such changes to the forms attached hereto as as may be agreed in writing by the Purchaser and the Company;

WHEREAS, the Parties intend that, for U.S. federal, and applicable state and local, income tax purposes, (a) the Domestication
qualifies as a “reorganization” described in Section 368(a)(1)(F) of the Code and the Treasury Regulations promulgated thereunder, (b) the Sponsor Share Conversion is treated as a “reorganization” described in
Section 368(a)(1)(E) of the Code and the Treasury Regulations promulgated thereunder, and (c) the Merger qualifies as a “reorganization” within the meaning of Section 368(a) of the Code and the Treasury Regulations
promulgated thereunder (each an “,” and collectively, the “”), and that this Agreement be, and hereby is, adopted as a “plan of reorganization