Company: SZZL
Filing Date: 2025-03-14
Form Type: S-1
Source: 0001213900-25-024211
Chunk: 136

Company: Sizzle Acquisition Corp. II
Filing Date: 2025-03-14
Form: S-1
Chunk 136
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 period for purposes of determining whether any gain or loss realized by such holder on the sale or exchange of Class A ordinary shares is long -termcapital gain or loss and for determining whether any dividend we pay would be considered “qualified dividend income” for U.S. federal income tax purposes. See the section titled “ Taxation— United States Federal Income Tax Considerations” for a summary of the U.S. federal income tax considerations of an investment in our securities. Prospective investors are urged to consult their tax advisors with respect to these and other tax consequences when acquiring, owning or disposing of our securities. Whether a redemption of Class A ordinary shares will be treated as a sale of such Class A ordinary shares for U.S. federal income tax purposes will depend on a shareholder’s specific facts. The U.S. federal income tax treatment of a redemption of Class A ordinary shares will depend on whether the redemption qualifies as a sale of such Class A ordinary shares under Section 302(a) of the Internal Revenue Code of 1986, as amended (the “Code”), which will depend largely on the total number of our shares treated as held by the shareholder electing to redeem Class A ordinary shares (including any shares constructively owned by the holder as a result of owning private placement units or Share Rights or otherwise) relative to all of our shares outstanding both before and after the redemption. If such redemption is not treated as a sale of Class A ordinary shares for U.S. federal income tax purposes, the redemption will instead be treated as a corporate distribution of cash from us. For more information about the U.S. federal income tax treatment of the redemption of Class A ordinary shares, see the sections entitled “ Certain Income Tax Considerations — U.S. Federal Income Tax Considerations — Considerations for U.S. Holders — Redemption or Repurchase of Class A Ordinary Shares for Cash” or “ Certain Income Tax Considerations — U.S. Federal Income Tax Considerations — Considerations for Non -U .S. Holders — Redemption or Repurchase of Class A Ordinary Shares for Cash,” as applicable. We may amend the terms of the Share Rights in a manner that may be adverse to holders of the Share Rights with the approval by the holders of at least 50% of the then outstanding Share Rights . As a result, the conversion ratio of your Share Rights could be changed , the conversion period could be shortened and the number of Class A ordinary shares upon conversion of a Share Right could be changed , all without your approval. Our Share Rights will be issued in registered