Company: KOYNU
Filing Date: 2025-07-22
Form Type: S-1/A
Source: 0001829126-25-005283
Chunk: 378

Company: CSLM Digital Asset Acquisition Corp III, Ltd
Filing Date: 2025-07-22
Form: S-1/A
Chunk 378
---
 their exempt status may be required to provide such certification on IRS Form W-9. A Non-U.S. Holder generally will eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W-8 or by otherwise establishing an exemption.

Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability, and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and furnishing any required information. Holders are urged to consult their own tax advisors regarding the application of backup withholding and the availability of and procedure for obtaining an exemption from backup withholding in their particular circumstances.

The U.S. federal income tax discussion set forth above is included for general information only and may not be applicable depending upon a holder’s particular situation. Holders are urged to consult their tax advisors with respect to the tax consequences to them of the acquisition, ownership and disposition of our public shares and public warrants, including the tax consequences under U.S. federal, state and local, estate, non-U.S. and other tax laws and tax treaties and the possible effects of changes in U.S. or other tax laws.

<div align='center'>218</div>

<div align='center'>UNDERWRITING</div>

We are offering the units described in this prospectus through the underwriter named below. We will enter into an underwriting agreement with Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC. Subject to the terms and conditions of the underwriting agreement, the underwriter will agree to purchase, and we will agree to sell to the underwriter, the number of public units listed next to each name in the following table.

| Underwriter                                                                    |     | Number of 
 Units     |            |
| Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC |     |           |            |
| Total                                                                          |     |           | 20,000,000 |

The underwriting agreement provides that the underwriter must buy all of the public units if it buys any of them. However, the underwriter is not required to purchase the units covered by the underwriter’s option to purchase additional units as described below. The underwriter may offer and sell the units through certain of its affiliates or other registered broker-dealers or selling agents.

Our public units are offered hereby subject to a