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

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 22
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 enough capital is available to complete a Business Combination or similar transaction within the Completion Window. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the unaudited condensed statements of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net loss are reported on the unaudited condensed statements of operations and described within their respective disclosures. The CODM reviews the position of total assets available with the Company to assess if the Company has sufficient resources available to discharge its liabilities. The CODM is provided with details of cash and liquid resources available with the Company. Additionally, the CODM regularly reviews the status of deferred costs incurred to assess if these are in line with the planned use of proceeds raised from the Initial Public Offering. 12  TAILWIND 2.0 ACQUISITION CORP.NOTES TO CONDENSED FINANCIAL STATEMENTSSEPTEMBER 30, 2025(UNAUDITED) 

NOTE 9. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the unaudited condensed balance sheet date through December 22, 2025, the date that the unaudited condensed financial statements were issued. Based upon this review, other than described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited condensed financial statements.  The registration statement for the Company’s Initial Public Offering became effective on November 5, 2025. On November 10, 2025, the Company consummated the Initial Public Offering of 17,250,000 Units, at a price of $10.00 per Unit, which includes the full exercise of the underwriters’ over-allotment option of 2,250,000 Units, generating gross proceeds of $172,500,000.   Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of an aggregate of 545,000 Private Placement Units to the Sponsor and the underwriters at a price of $10.00 per Private Placement Unit, or $5,450,000 in the aggregate.   Upon the closing of the Initial Public Offering on November 10, 2025, an amount of $172,500,000 ($10.00 per Unit) from the net proceeds of the sale of the Units