Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 375

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 375
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, representations and covenants, (i) the disclosure contained herein under the heading “ Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7 Securities—Tax Treatment of the Domestication” and “ —U.S. Holders—Tax Effects of the Domestication to U.S. Holders” constitutes our opinion insofar as it expresses conclusions as to the application of U.S. federal income tax law, and (ii) the Domestication should qualify as an F Reorganization, which such opinion will be filed as Exhibit 8.1 to the registration statement of which this proxy statement/prospectus forms a part. The obligations of GigCapital7 to undertake the Domestication and the Business Combination are not conditioned on the receipt of an opinion regarding the Domestication’s qualification as an F Reorganization. If any of the assumptions, representations or covenants on which the opinion is based is or becomes incorrect, incomplete, inaccurate or is otherwise not complied with, the validity of the opinion described above may be adversely affected and the tax consequences of the Domestication could differ from those described herein. An opinion of counsel represents counsel’s legal judgment and is not binding on the IRS or any court. GigCapital7 has not requested, and does not intend to request, a ruling from the IRS as to the U.S. federal income tax consequences of the Domestication. Consequently, no assurance can be given that the IRS will not assert, or that a court would not sustain, a position contrary to any of those set forth below. Accordingly, each Holder of GigCapital7 Securities is urged to consult its tax advisor with respect to the particular tax consequence of the Domestication to such Holder. Assuming the Domestication qualifies as an F Reorganization, the Domestication should be treated for U.S. federal income tax purposes as if GigCapital7 (a) transferred all of its assets and liabilities to Domesticated GigCapital7 in exchange for all of the outstanding stock and warrants of Domesticated GigCapital7; and (b) then distributed such shares of stock and warrants of Domesticated GigCapital7 to the holders of securities of GigCapital7 in liquidation of GigCapital7. The taxable year of GigCapital7 will be deemed to end on the date of the Domestication. If the Domestication fails to qualify as an F Reorganization, a Holder of GigCapital7 Securities generally would be treated for U.S. federal income tax purposes as having exchanged its GigCapital7 Securities for Domesticated GigCapital