Company: WLACW
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010349
Chunk: 72

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 8
Chunk 72
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the supervision and with the participation of our Management, including our Certifying Officers, we carried out an evaluation of the
effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under
the Exchange Act. Based on the foregoing, our Certifying Officers concluded that our disclosure controls and procedures were effective
as of the end of the fiscal period ended March 31, 2025.

	We do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls
and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of
the disclosure controls and procedures are met. Further, the design of disclosure controls and procedures must reflect the fact that
there are resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations in all
disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected
all of our control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures also is based partly
on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving
its stated goals under all potential future conditions.

Changes
in Internal Control over Financial Reporting

Not
applicable.

18

PART
II - OTHER INFORMATION

Item
1. Legal Proceedings

To
the knowledge of our Management Team, there is no material litigation currently pending or contemplated against us or 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. For
additional risks relating to our operations, other than as set forth below, see the section titled “Risk Factors” contained
in our (i) IPO Registration Statement and (ii) Annual Report on Form 10-K for the year ended December 31, 2024. Any of these factors
could result in a significant or material adverse effect on our results of operations or financial condition. Additional risks could
arise that may also affect our business or 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.

Changes