Company: TDWDU
Filing Date: 2025-11-17
Form Type: 8-K
Source: 0001213900-25-111562
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Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-11-17
Form: 8-K
Item: Item 8.01
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Item 8.01 Other Events.

On November 10, 2025, Tailwind
2.0 Acquisition Corp. (the “ Company”) completed (i) its initial public offering (the “ IPO”) of 17,250,000 units
(the “ Units”), which included the full exercise of the underwriters’ over-allotment option, at an offering price of
$10.00 per Unit, with each Unit consisting of one Class A ordinary share, par value $0.0001 per share (the “ Class A Ordinary Shares”),
and one right (each, a “ Right”) entitling the holder thereof to receive one-tenth of one Class A Ordinary Share upon the completion
of an initial business combination, generating gross proceeds of $172,500,000 (before underwriting discounts and commissions and offering
expenses), and (ii) a private placement of an aggregate of 545,000 private placement units (the “ Private Placement Units”)
to Tailwind 2.0 Sponsor LLC (the “ Sponsor”), Cohen & Company Capital Markets, a division of Cohen & Company Securities,
LLC (“ CCM”) at a price of $10.00 per Private Placement Unit, generating gross proceeds of $5,450,000, as follows: (A) 372,500
Private Placement Units ($3,725,000 in the aggregate) with the Sponsor and (B) 172,500 Private Placement Units ($1,725,000 in the aggregate)
with CCM (collectively, the “ Private Placement”).

A total of $172,500,000 of
the net proceeds from the IPO and the Private Placement (which includes the underwriters’ deferred discount of up to $6,900,000)
was placed in a trust account with Lucky Lucko, Inc. d/b/a Efficiency established for the benefit of the Company’s public shareholders
and the underwriters of the IPO. Except with respect to interest earned on the funds held in the trust account that may be released to
the Company to pay its taxes, if any, and up to $100,000 to pay dissolution expenses, if any, the funds held in the trust account will
not be released from the trust account until the earliest to occur of: (1) the completion of the Company’s initial business combination;
(2) the redemption of any public shares properly submitted in connection with a shareholder vote to amend the Company’s Amended
and Restated Memorandum and Articles of Association (A