Company: TDWDU
Filing Date: 2025-07-14
Form Type: DRS
Source: 0001213900-25-063440
Chunk: 204

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-07-14
Form: DRS
Chunk 204
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 take advantage of the benefits of this extended transition period. We will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following the fifth anniversary of the completion of this offering, (b) in which we have total annual gross revenue of at least $1.235 billion, or (c) in which we are deemed to be a large accelerated filer, which means the market value of our Class A ordinary shares that are held by non -affiliatesexceeds $700 million as of the prior June 30, and (2) the date on which we have issued more than $1.0 billion in non -convertibledebt during the prior three -yearperiod. Additionally, we are a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S -K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statements. We will remain a smaller reporting company until the last day of the fiscal year in which (1) the market value of our Class A ordinary shares held by non -affiliatesequals or exceeds $250 million as of the end of that year’s second fiscal quarter, or (2) our annual revenues equaled or exceeded $100 million during such completed fiscal year and the market value of our Class A ordinary shares held by non -affiliatesexceeds $700 million as of the end of that year’s second fiscal quarter. Legal Proceedings There is no material litigation, arbitration or governmental proceeding currently pending against us or any members of our management team in their capacities as such. 134

Management Officers, Directors and Director Nominees Our officers, directors and director nominees are as follows:

| Name            |     | Age |     | Position                             |
| Philip Krim     |     | [•] |     | Chairman                             |
| Sharo M. Atmeh  |     | [•] |     | Chief Executive Officer and Director |
| Michael DeLucia |     | [•] |     | Chief Financial Officer              |
| Eliot Cotton    |     | [•] |     | General Counsel                      |
| Andreas Penna   |     | [•] |     | Director                             |
| Ralph Alexander |     | [•] |     | Director Nominee                     |
| Evan Caron      |     | [•] |     | Director Nominee                     |
| Alan