Company: GSHRW
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001213900-25-043440
Chunk: 38

Company: Gesher Acquisition Corp. II
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 1
Chunk 38
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Further, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits
must be considered relative to their costs. Because of the inherent limitations in all disclosure controls and procedures, no evaluation
of disclosure controls and procedures can provide absolute assurance that we have detected all our control deficiencies and instances
of fraud, if any. The design of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of
future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Changes in Internal Control over Financial
Reporting

Not applicable.

21

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

To the knowledge of our management team, there
is no material litigation currently pending or contemplated against us, any of our officers or directors in their capacity as such or
against any of our property.

Item 1A. Risk Factors

As a smaller reporting company under Rule 12b-2
of the Exchange Act, we are not required to include risk factors in this Quarterly Report. For additional risks relating to our operations,
other than as set forth below, see the section titled “Risk Factors” contained in our final prospectus filed with the SEC
on March 21, 2025. Any of these factors could result in a significant or material adverse effect on our results of operations or financial
condition. Additional risks could arise that may also affect our business or ability to consummate an initial Business Combination. We
may disclose changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.

Changes in international trade policies,
tariffs and treaties affecting imports and exports may have a material adverse effect on our search for an initial Business Combination
target or the performance or business prospects of a post-Business Combination company.

There have recently been significant changes to
international trade policies and tariffs affecting imports and exports. Any significant increases in tariffs on goods or materials or
other changes in trade policy could negatively affect our search for a target and/or our ability to complete our initial Business Combination.

Recently, the U.S. has implemented a range of
new tariffs and increases to existing tariffs. In response to the tariffs announced by the U.S., other countries have imposed, are considering
imposing, and may in the future impose new or increased tariffs on certain exports from the United States. There is currently significant
uncertainty about the future relationship between the United States and other countries with respect to