Company: WLACW
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021938
Chunk: 78

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part II, Item 1
Chunk 78
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To
the knowledge of our Management Team, there is no material litigation currently pending or contemplated against us, any of our officers
or directors in their capacity as such or against any of our property.

Item
1A. Risk Factors.

As
a smaller reporting company under Rule 12b-2 of the Exchange Act, we are not required to include risk factors in this Report.
However, for risks relating to our operations, see the section titled “Risk
Factors” contained in our (i) IPO Registration Statement, (ii) 2024 Annual Report and (iii) Quarterly Reports on Form
10-Q for the quarterly periods ended March 31, 2025 and June 30, 2025, as filed with the SEC on May 14, 2025 and August 12, 2025,
respectively. As of the date of this Report, other than as set forth below, there have been no material changes with respect to
those risk factors. Any of these previously disclosed risk factors could result in a significant or material adverse effect on our
results of operations or financial condition. Additional risks not presently known to us or that we currently deem immaterial may
also affect our ability to consummate an initial Business Combination. We may disclose changes to such risk factors or disclose
additional risk factors from time to time in our future filings with the SEC.

SEC review delays caused by any government
shutdown may delay or interfere with our ability to complete our initial Business Combination.

Each year, the U.S. Congress must pass all spending bills in
the federal budget. If spending bills are not timely passed, a government shutdown could occur, and the work of many parts of the
federal government, including the SEC, would be required to halt except for the work of federal employees who are deemed essential. A
government shutdown commenced on October 1, 2025 and has continued through the date of this Report. As the SEC has remained closed during
the shutdown, the delayed SEC review process with respect to the Boost Run Registration Statement may result in a delay in or interference
with our ability to consummate our initial Business Combination. Possible future shutdowns of the federal government could result in further
delays in or interference with our ability to consummate our initial Business Combination.

For
risks related to Boost Run and the Boost Run Business Combination, please see the Boost Run Registration Statement once filed.

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

Unregistered
Sales