Company: TDWDU
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001213900-25-099978
Chunk: 152

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 152
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losures about Market Risk The net proceeds of this offering and the sale of the private placement units held in the trust account will initially be invested only in U.S. government treasury obligations with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a -7under the Investment Company Act which invest only in direct U.S. government treasury obligations; the holding of these assets in this form is intended to be temporary and for the sole purpose of facilitating the intended business combination. To mitigate the risk that we might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases the longer that we hold investments in the trust account, we may, at any time (based on our management team’s ongoing assessment of all factors related to our potential status under the Investment Company Act), instruct the trustee to liquidate the investments held in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit account at a bank. Due to the short -termnature of these investments, we believe there will be no associated material exposure to interest rate risk. 99 Related Party Transactions On June 23, 2025, our sponsor made a capital contribution of $25,000, or approximately $0.004 per share, in exchange for 5,750,000 founder shares (up to 750,000shares of which are subject to forfeiture depending on the extent to which the underwriters’ over -allotmentoption is exercised). In July 2025, our sponsor transferred 40,000 founder shares to three of our independent director nominees (an aggregate of 120,000 founder shares) at their original purchase price. The founder shares transferred to our independent director nominees will not be subject to forfeiture in the event the underwriters’ over -allotmentoption is not exercised. The number of founder shares outstanding was determined based on the expectation that the total size of this offering would be a maximum of 17,250,000 units if the underwriters’ over -allotmentoption is exercised in full, and therefore that such founder shares would represent 25% of the outstanding shares after this offering (excluding the private placement shares). Our public shareholders may incur material dilution due to anti -dilutionadjustments that result in the issuance of Class A ordinary shares on a greater than one -to-onebasis upon conversion. Up to 750,000 of the founder shares will be surrendered for no consideration depending on the extent to which the