Company: GSHRW
Filing Date: 2025-03-12
Form Type: S-1/A
Source: 0001213900-25-022882
Chunk: 62

Company: Gesher Acquisition Corp. II
Filing Date: 2025-03-12
Form: S-1/A
Chunk 62
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 which they have been associated, may not be indicative of future performance of an investment in the company. •Unlike some other similarly structured special purpose acquisition companies, because of the anti -dilutionprotection in the founder shares, our initial shareholders will receive additional Class A ordinary shares if we issue certain shares to consummate an initial business combination, which would be disproportionately dilutive to our Class A ordinary shares. •We may be a passive foreign investment company, or “PFIC,” which could result in adverse United States federal income tax consequences to U.S. investors. •To mitigate the risk that we might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases the longer that we hold investments in the trust account, we may, at any time (based on our management team’s ongoing assessment of all factors related to our potential status under the Investment Company Act), instruct the trustee to liquidate the investments held in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit account at a bank until the earlier of the consummation of our initial business combination or our liquidation. •If our initial business combination involves a company organized under the laws of the United States (or any subdivision thereof), a U.S. federal excise tax could be imposed on us in connection with any redemptions of our Class A ordinary shares after or in connection with such initial business combination. •If we are deemed to be an investment company under the Investment Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make it difficult for us to complete our initial business combination. •Changes in laws or regulations, or a failure to comply with any laws and regulations, may adversely affect our business, including our ability to negotiate and complete our initial business combination, and results of operations. 48 •Our search for an initial business combination, and any target business with which we may ultimately consummate an initial business combination, may be materially adversely affected by current global geopolitical conditions resulting from the ongoing Russia -Ukraineconflict and the recent escalation of the conflict in the Middle East and Southwest Asia. •We may reincorporate in or transfer by way of continuation to another jurisdiction which may result in taxes imposed on shareholders or warrant holders. •An investment in this offering may result in uncertain U.S. federal income tax consequences. •The other risks and uncertainties discussed in “Risk Factors” and elsewhere in this prospectus. 49 Risk factors