Company: FGMCU
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001104659-25-004764
Chunk: 152

Company: FG Merger II Corp.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 152
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 attestation report on our system of internal controls over
financial reporting pursuant to Section 404, (ii) provide all of the compensation disclosure that may be required of non- emerging
growth public companies under the Dodd-Frank Wall Street Reform and Consumer Protection Act, (iii) comply with any requirement that
may be adopted by the PCAOB regarding mandatory audit firm rotation or a supplement to the independent registered public accounting firm’s
report providing additional information about the audit and the financial statements (auditor discussion and analysis), and (iv) disclose
certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of
the CEO’s compensation to median employee compensation. These exemptions will apply for a period of five years following the closing
of this offering or until we are no longer an “emerging growth company,” whichever is earlier.

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PROPOSED BUSINESS</div>

General

We are a newly organized blank check company formed as a Nevada corporation
for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business
combination with one or more businesses. Throughout this prospectus we will refer to this as our initial business combination. We have
not selected any specific business combination target and we have not, nor has anyone on our behalf, engaged in any substantive discussions,
directly or indirectly, with any business combination target with respect to an initial business combination with us.

We intend to prioritize combinations where we see significant opportunity
for attractive risk adjusted investor returns driven by the dynamics of a public listing. Although we will not limit our search to any
particular geography or industry, we will concentrate our efforts on identifying businesses in the financial services industry in North
America. We believe we can capitalize on the network and ability of our management team to identify, acquire, and manage a business.
We intend to find a combination that can benefit from our experience, support infrastructure, and differentiated global network.

We will not constrain our search to specific industries or geographies.
Our team has experience and contacts in many different industries within and outside financial services. If we find a quality combination
in an industry outside of financial services, we may choose to pursue that combination.

Business Strategy

The transformation from privately held to publicly listed can be a
catalyst for acceleration in value creation for a company and its stockholders. Access to public market capital, PIPE investments, public
company status, and the currency of publicly traded shares are a few of the many