Company: NOEMW
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001013762-25-004368
Chunk: 145

Company: CO2 Energy Transition Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 145
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er or an accelerated filer, and no longer qualify as an emerging growth company, will we be required to comply
with the independent registered public accounting firm attestation requirement on our internal control over financial reporting. The fact
that we are a blank check company makes compliance with the requirements of the Sarbanes-Oxley Act particularly burdensome on us
as compared to other public companies because a target business with which we seek to complete our initial business combination may not
be in compliance with the provisions of the Sarbanes-Oxley Act regarding adequacy of its internal controls. The development of the
internal control of any such entity to achieve compliance with the Sarbanes-Oxley Act may increase the time and costs necessary to
complete any such acquisition.

39

If our management team pursues a company
with operations or opportunities outside of the United States for our initial business combination, we may face additional burdens
in connection with investigating, agreeing to and completing such combination, and if we effect such initial business combination, we
would be subject to a variety of additional risks that may negatively impact our operations.

If our management team pursues
a company with operations or opportunities outside of the United States for our initial business combination, we would be subject
to risks associated with cross-border business combinations, including in connection with investigating, agreeing to and completing
our initial business combination, conducting due diligence in a foreign market, having such transaction approved by any local governments,
regulators or agencies and changes in the purchase price based on fluctuations in foreign exchange rates.

If we effect our initial business
combination with such a company, we would be subject to any special considerations or risks associated with companies operating in an
international setting (including how relevant governments respond to such factors), including any of the following:

●costs and difficulties inherent in managing cross-border business
operations and complying with commercial and legal requirements of overseas markets;

●rules and regulations regarding currency redemption;

●complex corporate withholding taxes on individuals;

●laws governing the manner in which future business combinations
may be effected;

●tariffs and trade barriers;

●regulations related to customs and import/export matters;

●longer payment cycles;

●tax consequences, such as tax law changes, including termination
or reduction of tax and other incentives that the applicable government provides to domestic companies, and variations in tax laws as
compared to the United States;

●currency fluctuations and exchange controls, including devaluations
and other exchange rate movements;

●