Company: HVIIR
Filing Date: 2025-12-23
Form Type: S-4
Source: 0001493152-25-029121
Chunk: 149

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-12-23
Form: S-4
Chunk 149
---
 in which they have participated and businesses with which they have been associated, is presented for informational purposes only. Any past experience and performance by HVII’s management team, HVII’s advisors and their respective affiliates and the businesses with which they have been associated, is not a guarantee that we will be able to successfully identify a suitable candidate for HVII’s initial business combination, that we will be able to provide positive returns to HVII Public Shareholders, or of any results with respect to any initial business combination HVII may consummate. You should not rely on the historical experiences of HVII’s management team, HVII’s advisors and their respective affiliates, including investments and transactions in which they have participated and businesses with which they have been associated, as indicative of the future performance of an investment in us or as indicative of every prior investment by each of the members of HVII’s management team, HVII’s advisors or their respective affiliates. The market price of HVII Securities may be influenced by numerous factors, many of which are beyond HVII’s control, and HVII Public Shareholders may experience losses on their investment in HVII Securities.

Material U.S. Federal Income Tax Considerations of the Domestication and for Holders of HVII Class A Ordinary Shares Exercising Redemption Rights

For a discussion summarizing material U.S. federal income tax considerations and consequences of the Domestication and an exercise of Redemption Rights in connection with the Business Combination, please see “ Material U.S. Federal Income Tax Considerations for Holders of HVII Class A Ordinary Shares and New ONE Nuclear Common Stock — I. Tax Treatment of the Domestication”or “ — Tax Consequences to U.S. Holders of HVII Class A Ordinary Shares Exercising Redemption Rights”.

Risks Related to the Domestication and the Business Combination

The Domestication may result in adverse tax consequences for holders of HVII Class A Ordinary Shares.

HVII and New ONE Nuclear intend to take the position that the Domestication will qualify as a reorganization within the meaning of Section 368(a)(1)(F) of the Code (an “F Reorganization”). If the Domestication fails to qualify as an F Reorganization, a U.S. Holder (as defined in “ Material U.S. Federal Income Tax Considerations for Holders of HVII Class A Ordinary Shares and New ONE Nuclear Common Stock — II. U.S. Holders”) of HVII Class A Ordinary Shares generally would recognize gain or loss with respect to its HVII Class A Ordinary Shares in an amount