Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 860

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 860
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 best of his knowledge and belief, they are true, correct and complete. The undersigned further declares that he is a responsible officer, and that he has authority to sign this document on behalf of Target. A copy of the statement provided pursuant to Treasury Regulations Sections 1.897-2(h)(2)and 1.1445-2(c)(3)(i)is attached.

|                  |     | HADRON ENERGY, INC. |     |        |
| Dated: [_], 2026 |     | By:                 |     |        |
|                  |     |                     |     | Name:  |
|                  |     |                     |     | Title: |

A-145

CERTIFICATE OF NON-U.S.REAL PROPERTY HOLDING CORPORATION STATUS PURSUANT TO TREASURY REGULATIONS SECTIONS 1.897-2(h)AND 1.1445-2(c)(3) Pursuant to the BUSINESS COMBINATION AGREEMENT (“ Agreement”) among GIGCAPITAL7 CORP., a corporation organized under the laws of the State of Delaware (“ Acquiror”), HADRON ENERGY, INC., a Delaware corporation (“ Target”), and MMR Merger Sub, Inc., a Delaware corporation (“ Merger Sub”), on the Closing Date (as such term is used in the Agreement), Merger Sub shall merge with and into Target, with Target being the surviving company of the merger and Acquiror owning all of the issued and outstanding shares in the capital of Target. Section 1445 of the Internal Revenue Code of 1986, as amended (the “ Code”), provides that a transferee of a U.S. real property interest must withhold tax if the transferor is not a U.S. person. In order to confirm that Acquiror, as transferee, is not required to withhold tax upon the receipt of Target stock, the undersigned, in his capacity as Chief Executive Officer of Target, hereby certifies as follows: 1. As of the date hereof, the stock of Target to be received by Acquiror pursuant to the Agreement does not constitute a United States real property interest as that term is defined in Section 897(c)(1) of the Code; 2. The determination in Paragraph 1, above, is based on a determination by Target that Target is not and has not been a United States real property holding corporation as that term is defined in Section 897(c)(2) of the Code during the five-year period ending on