Company: GSRF
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-111032
Chunk: 75

Company: GSR IV Acquisition Corp.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 8
Chunk 75
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 is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures are designed
to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized, and reported
within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our
management, including our Co-Chief Executive Officers or persons performing similar functions, as appropriate to allow timely decisions
regarding required disclosure.

Changes in Internal Control over Financial Reporting

There was no change in our internal control over
financial reporting that occurred during the fiscal quarter ended September 30, 2025 covered by this Quarterly Report on Form 10-Q that
has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

22

PART II-OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

Factors that could cause our actual results to
differ materially from those in this Quarterly Report are any of the risks described in our final prospectus for the Initial Public Offering
dated September 3, 2025. Any of these factors could result in a significant or material adverse effect on our results of operations or
financial condition. Additional risk factors not presently known to us or that we currently deem immaterial may also impair our business
or results of operations. As of the date of this Quarterly Report, there have been no material changes to the risk factors disclosed in
our final prospectus for our Initial Public Offering, except we may disclose changes to such factors or disclose additional factors from
time to time in our future filings with the SEC.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds

On September 5, 2025, we consummated our Initial
Public Offering of 23,000,000 Units, which includes the exercise in full of the underwriters’ option to purchase an additional 3,000,000
Units at $10.00 per Unit, generating gross proceeds of $230,000,000.

Simultaneously with the consummation of the Initial
Public Offering and the sale of the Units, the Company consummated the Private Placement of 655,500 Private Placement Units, at a price
of $10.00 per Private Placement Unit, generating total proceeds of $6,555,000.

Transaction costs amounted to $13,509,096 consisting
of $3,450,