Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 26

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 26
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 the trust account,
including any amounts representing interest earned on the trust account (less income taxes payable), to complete our business combination.
To the extent that our share capital or debt is used, in whole or in part, as consideration to complete our business combination, the
remaining proceeds held in the trust account will be used as working capital to finance the operations of the target business or businesses,
make other acquisitions and pursue our growth strategies. 

We intend to use the funds held outside the trust account primarily
to identify and evaluate target businesses, perform business due diligence on prospective target businesses, travel to and from the offices,
plants or similar locations of prospective target businesses or their representatives or owners, review corporate documents and material
agreements of prospective target businesses, and structure, negotiate and complete a business combination.

In order to fund working capital deficiencies or finance transaction
costs in connection with a business combination, the Sponsor, or certain of our officers and directors or their affiliates may, but are
not obligated to, loan us funds as may be required. If we complete a business combination, we would repay such loaned amounts. In the
event that a business combination does not close, we may use a portion of the working capital held outside the trust account to repay
such loaned amounts but no proceeds from our trust account would be used for such repayment. Up to $2,500,000 of such working capital
loans may be convertible into private placement units at a price of $10.00 per unit at the option of the lender. Such units would be identical
to the private placement units.

We do not believe we will need to raise additional funds in order to
meet the expenditures required for operating our business. However, if our estimate of the costs of identifying a target business, undertaking
in-depth due diligence and negotiating a business combination are less than the actual amount necessary to do so, we may have insufficient
funds available to operate our business prior to our business combination. Moreover, we may need to obtain additional financing either
to complete our business combination or because we become obligated to redeem a significant number of our public shares upon consummation
of our business combination, in which case we may issue additional securities or incur debt in connection with such business combination.

Off-Balance Sheet Arrangements

We have no obligations, assets or liabilities,
which would be considered off-balance sheet arrangements as of September 30, 2025. We do not participate in transactions that create relationships
with unconsolidated