Company: TDWDU
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001213900-25-075099
Chunk: 159

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-08-12
Form: S-1
Chunk 159
---
BS Act. Subject to certain conditions set forth in the JOBS Act, if, as an “emerging growth company,” we choose to rely on such exemptions we may not be required to, among other things, (i) provide an independent registered public accounting firm’s 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 -emerginggrowth public companies under the Dodd -FrankWall 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 report of the independent registered public accounting firm 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 completion of this offering or until we are no longer an “emerging growth company,” whichever is earlier. 101 Proposed Business We are a newly incorporated blank check company incorporated as a Cayman Islands exempted company and incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities, which we refer to throughout this prospectus as our initial business combination. We have not selected any potential business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with any potential business combination target. We will seek to capitalize on the investment experience of our management team, which consists of entrepreneurs as well as energy -orientedinvestors with a shared vision of identifying and investing in energy and compute infrastructure companies. We believe that our management team’s relationships with leading infrastructure company founders, executives of private and public companies, venture capitalists and growth equity fund managers and its ability to identify and implement value creation initiatives, including marketing optimization will give us a competitive advantage in pursuing a broad range of opportunities. While we may pursue an initial business combination target in any business, industry or geographical location, we intend to focus our search on companies building the intelligence layer of energy and compute infrastructure, specifically solving structural inefficiencies in energy routing, compute optimization, and grid intelligence. We intend to capitalize on the ability of our management team to identify, acquire and operate a business or businesses that can benefit from our management team’s established relationships and operating experience. Our