Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 55

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 8
Chunk 55
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event that a business combination does not close, we may use a portion of the working capital held outside the trust account to repay
such loaned amounts but no proceeds from our trust account would be used for such repayment. Up to $2,500,000 of such working capital
loans may be convertible into private placement units at a price of $10.00 per unit at the option of the lender. Such units would be identical
to the private placement units.

We do not believe we will need to raise additional funds in order to
meet the expenditures required for operating our business. However, if our estimate of the costs of identifying a target business, undertaking
in-depth due diligence and negotiating a business combination are less than the actual amount necessary to do so, we may have insufficient
funds available to operate our business prior to our business combination. Moreover, we may need to obtain additional financing either
to complete our business combination or because we become obligated to redeem a significant number of our public shares upon consummation
of our business combination, in which case we may issue additional securities or incur debt in connection with such business combination.

Off-Balance Sheet Arrangements

We have no obligations, assets or liabilities,
which would be considered off-balance sheet arrangements as of September 30, 2025. We do not participate in transactions that create relationships
with unconsolidated entities or financial partnerships, often referred to as variable interest entities, which would have been established
for the purpose of facilitating off-balance sheet arrangements. We have not entered into any off-balance sheet financing arrangements,
established any special purpose entities, guaranteed any debt or commitments of other entities, or purchased any non-financial assets.

Contractual Obligations

We do not have any long-term debt, capital lease obligations, operating
lease obligations or long-term liabilities, other than an agreement to pay an aggregate of $20,000 per month for office space and general
and administrative services until the consummation of the business combination. These monthly fees will cease upon the completion of the
initial business combination or the liquidation of the Company.

The underwriters had a 45-day option from the date of the initial public
offering to purchase up to an additional 2,250,000 units to cover over-allotments, if any. On November 10, 2025, simultaneously with
the closing of the initial public offering, the underwriters elected to fully exercise the over-allotment option to purchase the