Company: TDWDU
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001213900-25-075099
Chunk: 146

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-08-12
Form: S-1
Chunk 146
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 need to do so as we intend to target businesses with enterprise values that are greater than we could acquire with the net proceeds of this offering and the sale of the private placement units), (iii) no working capital loans are converted into private placement units, as further described in this prospectus, and (iv) no issuance of Class A ordinary shares underlying the public rights or private placement rights were considered, and (B) (i) assume the issuance of 15,000,000 Class A ordinary shares (or 17,250,000 Class A ordinary shares if the over -allotmentoption is exercised in full) and 5,750,000 founder shares (up to 750,000 of which are assumed to be forfeited in the scenario in which the over -allotmentoption is not exercised in full) and 500,000 private placement units (or 545,000 private placement units if the underwriters’ over -allotmentoption is exercised in full). Further, the issuance of additional ordinary or preference shares may significantly dilute the equity interest of public shareholders, which dilution would even further increase if the anti -dilutionprovisions in the Class B ordinary shares resulted in the issuance of Class A ordinary shares on a greater than one -to-onebasis upon conversion of the Class B ordinary shares. The following table illustrates the difference between the public offering price per unit and our NTBV per share, as adjusted to give effect to this offering and assuming redemption of our public shares at varying levels and the full exercise and no exercise of the over -allotmentoption:

| As of June 30, 2025 |                                                 |     |                |      |     |                |      |     |                |      |     |                |      |     |                |      |     |                |      |     |            |      |     |                |      |
|:--------------------|------------------------------------------------:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:---------------|-----:|:----|:-----------|-----:|:----|:---------------|-----:|
| Offering            
 Price of            
 $10.00 per          
 Unit                |                                                 |     | 25% of Maximum 
 Redemption     |      |     |                |      |     | 50% of Maximum 
 Redemption     |