Company: IPODW
Filing Date: 2025-04-29
Form Type: S-1/A
Source: 0001213900-25-036656
Chunk: 311

Company: Dune Acquisition Corp II
Filing Date: 2025-04-29
Form: S-1/A
Chunk 311
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less exercise results in a taxable exchange, the consequences would be similar to those described in the preceding paragraphs above for a Non -U.S. Holder’s gain on the sale or other disposition of our Class A ordinary shares and warrants. Information Reporting and Backup Withholding Dividend payments with respect to our Class A ordinary shares and proceeds from the sale, exchange or redemption of our Class A ordinary shares may be subject to information reporting to the IRS and possible United States backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnished a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishing such exempt status. A Non -U.S. Holder generally will eliminate the requirement for backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W -8or by otherwise establishing an exemption. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability, and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and furnishing any required information. INVESTORS CONSIDERING THE PURCHASE OF OUR SECURITIES ARE URGED TO CONSULT WITH AND RELY SOLELY UPON THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS TO THEIR PARTICULAR SITUATIONS AND THE APPLICABILITY AND EFFECT OF ANY OTHER TAX LAWS, INCLUDING BUT NOT LIMITED TO U.S. FEDERAL ESTATE AND GIFT TAX LAWS AND ANY STATE, LOCAL OR NON -U .S. TAX LAWS AND TAX TREATIES. 198

UNDERWRITING Clear Street is acting as the lead book running manager and representative of the underwriters of the offering. Subject to the terms and conditions of the underwriting agreement dated, 2025, each underwriter named below has severally agreed to purchase, and we have agreed to sell to such underwriters, the number of units set forth opposite the underwriter’s name.

| Underwriter  |     |  Number of 
      Units |
| Clear Street |     |            |
| Total:       |     | 12,500,000 |

The underwriting agreement provides that the obligations of the underwriters to purchase the units included in this offering are subject to approval of legal matters by counsel and to other conditions. The underwriters are