Company: TDWDU
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001213900-25-075099
Chunk: 289

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-08-12
Form: S-1
Chunk 289
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 in full) payable to the underwriters in this offering, for deferred underwriting commissions, to be placed in a trust account located in the United States and released to the underwriters only upon the completion of an initial business combination, but such $0.40 per unit shall be due solely on amounts remaining in the trust account following all properly submitted shareholder redemptions in connection with the consummation of our initial business combination. If we do not complete our initial business combination within the completion window and subsequently liquidate, the trustee and the underwriters have agreed that (i) they will forfeit any rights or claims to their deferred underwriting discounts and commissions, including any accrued interest thereon, then in the trust account upon liquidation, and (ii) that the deferred underwriting discounts and commissions will be distributed on a pro rata basis, including interest earned on the funds held in the trust account (net of taxes payable), to the public shareholders. We estimate that our portion of the total expenses of this offering payable by us will be $600,000, excluding underwriting discounts and commissions. We have agreed to reimburse the underwriters for certain of their out -of-pocketcosts for this offering up to an aggregate reimbursement allowance of $75,000, including, but not limited to, legal fees related to the review by FINRA. The representative has informed us that the underwriters do not intend to make sales to discretionary accounts. The underwriters have committed to use a portion of their underwriting discount and commission to purchase an aggregate of 150,000 private placement units (or 172,500 private placement units if the underwriters’ over -allotmentoption is exercised in full) at a price of $10.00 per unit, or $1,500,000 in the aggregate (or $1,725,000 if the underwriters’ over -allotmentoption is exercised in full), in a private placement that will close simultaneously with the closing of this

182 offering. The private placement units are identical to the units being sold in this offering except as described elsewhere in this prospectus. The private placement units and underlying ordinary shares and Share Rights have been deemed compensation by FINRA and are therefore subject to lock -up, registration and termination restrictions. Pursuant to FINRA Rule 5110(e), the private placement units purchased by the underwriters and/or their permitted designees may not be sold, transferred, assigned, pledged or hypothecated or the subject of any hedging, short sale,