# EDGAR Filing Document

**Accession Number:** 0002061379
**File Stem:** 0001213900-25-055505
**Filing Date:** 2025-6
**Character Count:** 23443
**Document Hash:** d6756a8538f0bde925c6010eaf38eb7f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-055505.hdr.sgml**: 20250618

**ACCESSION NUMBER**: 0001213900-25-055505

**CONFORMED SUBMISSION TYPE**: S-1/A

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250618

**DATE AS OF CHANGE**: 20250618

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LightWave Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002061379
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** S-1/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-287412
- **FILM NUMBER:** 251055777

**BUSINESS ADDRESS:**
- **STREET 1:** 2735 SAND HILL RD
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025
- **BUSINESS PHONE:** 650-515-3930

**MAIL ADDRESS:**
- **STREET 1:** 2735 SAND HILL RD
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025

#### As filed with the U.S. Securities and Exchange Commission on June 1 8 , 2025.

#### Registration No. 333-287412

#### UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549

#### ___________________________________

#### AMENDMENT NO. 3

#### TO

#### FORM S-1<br>REGISTRATION STATEMENT<br>UNDER<br>THE SECURITIES ACT OF 1933

#### ___________________________________

#### LightWave Acquisition Corp. <br> (Exact name of registrant as specified in its charter)

#### ___________________________________

---

| | | |
|:---|:---|:---|
|  **Cayman Islands** | **6770** | **N/A** |
|  (State or other jurisdiction of<br>incorporation or organization) | (Primary Standard Industrial<br>Classification Code Number) | (I.R.S. Employer<br>Identification Number) |

---

#### 14755 Preston Road<br>Suite 520<br>Dallas TX 75254<br>Telephone: 214-617-8250<br> (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

#### ___________________________________

#### Robert Bennett<br>Chief Executive Officer<br>14755 Preston Road<br>Suite 520<br>Dallas TX 75254<br>Telephone: 214-617-8250<br> (Name, address, including zip code, and telephone number, including area code, of agent for service)

#### ___________________________________
*Copies to:*

---

| | | |
|:---|:---|:---|
|  **Mitchell S. Nussbaum<br>David J. Levine<br>Loeb & Loeb LLP<br>345 Park Avenue<br>New York, New York 10154<br>Tel: (212) 407-4000** | **Andrew Barker<br>Walkers (Cayman) LLP<br>190 Elgin Avenue**<br> **George Town**<br> **Grand Cayman KY1**-9008<br> **Cayman Islands** | **Douglas S. Ellenoff<br>Stuart Neuhauser**<br>**Anthony Ain**<br>**Ellenoff Grossman & Schole LLP**<br>**1345 Avenue of the Americas**<br>**New York, New York 10105<br>(212) 370**-1300 |

---

**Approximate date of commencement of proposed sale to the public:** As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

<u> Large accelerated filer </u>   <u> ☐ </u>   <u> Accelerated filer </u>   <u> ☐ </u> <br> <u> Non-accelerated filer </u>   <u> ☒ </u>   <u> Smaller reporting company </u>   <u> ☒ </u> <br>         <u> Emerging growth company </u>   <u> ☒ </u>

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.**

------

#### EXPLANATORY NOTE
**LightWave Acquisition Corp. is filing this Amendment No. 3 to its Registration Statement on Form S**-1 **(File No. 333**-287412**) as an exhibits**-only **filing. Accordingly, this amendment consists only of the facing page, this explanatory note, Item 16(a) of Part II of the Registration Statement, the signature page to the Registration Statement and the filed exhibit. The remainder of the Registration Statement is unchanged and has been omitted.**

------

#### P art II

#### Information not required in prospectus

#### Item 16. Exhibits and Financial Statement Schedules.

#### Exhibit Index

---

| | |
|:---|:---|
|  **Exhibit No.** | **Description** |
|  1.1\*\* | [Form of Underwriting Agreement.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex1-1_lightwave.htm) |
|  3.1\*\* | [Memorandum and Articles of Association.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex3-1_lightwave.htm) |
|  3.2\*\* | [Form of Amended and Restated Memorandum and Articles of Association.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex3-2_lightwave.htm) |
|  4.1\*\* | [Specimen Unit Certificate.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex4-1_lightwave.htm) |
|  4.2\*\* | [Specimen Ordinary Share Certificate.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex4-2_lightwave.htm) |
|  4.3\*\* | [Specimen Warrant Certificate (included as an exhibit to Exhibit 4.4).](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex4-4_lightwave.htm) |
|  4.4\*\* | [Form of Warrant Agreement between Continental Stock Transfer & Trust Company and the Registrant.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex4-4_lightwave.htm) |
|  5.1\*\* | [Opinion of Loeb & Loeb LLP.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex5-1_lightwave.htm) |
|  5.2\*\* | [Opinion of Walkers (Cayman) LLP, Cayman Islands counsel to the Registrant.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex5-2_lightwave.htm) |
|  10.1\*\* | [Form of Letter Agreement among the Registrant, LightWave Founders LLC and each of the officers and directors of the Registrant.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-1_lightwave.htm) |
|  10.2\*\* | [Form of Investment Management Trust Agreement between Continental Stock Transfer & Trust Company and the Registrant.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-2_lightwave.htm) |
|  10.3\*\* | [Form of Registration Rights Agreement among the Registrant, LightWave Founders LLC and the Holders signatory thereto.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-3_lightwave.htm) |
|  10.4\*\* | [Form of Private Units Purchase Agreement between the Registrant and LightWave Founders LLC.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-4_lightwave.htm) |
|  10.5\*\* | [Form of Private Units Purchase Agreement between the Registrant and BTIG, LLC.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-5_lightwave.htm) |
|  10.6\*\* | [Form of Indemnity Agreement.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-6_lightwave.htm) |
| 10.7 | [Amended and Restated Promissory Note, dated June 17, 2025, issued to LightWave Founders LLC.](ea023416108ex10-7_lightwave.htm) |
|  10.8\*\* | [Securities Subscription Agreement dated January 29, 2025, between LightWave Founders LLC and the Registrant.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-8_lightwave.htm) |
|  10.9\*\* | [Form of Administrative Services Agreement.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex10-9_lightwave.htm) |
|  14.1\*\* | [Form of Code of Ethics.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex14-1_lightwave.htm) |
|  23.1\*\* | [Consent of WithumSmith+Brown, PC.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025052342/ea023416104ex23-1_lightwave.htm) |
|  23.2\*\* | [Consent of Loeb & Loeb LLP (included on Exhibit 5.1).](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex5-1_lightwave.htm) |
|  23.3\*\* | [Consent of Walkers (Cayman) LLP (included on Exhibit 5.2).](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex5-2_lightwave.htm) |
|  24.1\*\* | [Power of Attorney (included on the signature page hereto).](http://www.sec.gov/Archives/edgar/data/2061379/000121390025052342/ea0234161-04.htm#T601) |
|  99.1\*\* | [Audit Committee Charter.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex99-1_lightwave.htm) |
|  99.2\*\* | [Compensation Committee Charter.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025054826/ea023416107ex99-2_lightwave.htm) |
|  107\*\* | [Filing Fee Table.](http://www.sec.gov/Archives/edgar/data/2061379/000121390025052342/ea023416104ex-fee_lightwave.htm) |

---

____________

\*\* Previously filed.

#### SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this amended Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in New York, New York, on the 18<sup>th</sup> day of June, 2025.

---

| | |
|:---|:---|
|  **LightWave Acquisition Corp.** | **LightWave Acquisition Corp.** |
|  By: | /s/ Robert Bennett |
|  Name: | Robert Bennett |
|  Title: | Chief Executive Officer |

---

---

| | | |
|:---|:---|:---|
|  **Name** | **Position** | **Date** |
|  /s/ Robert Bennett | Chairman and Chief Executive Officer | June 18, 2025 |
|  Robert Bennett | (principal executive officer) |  |
|  /s/ William W. Bunker | Vice Chairman and Chief Financial Officer | June 18, 2025 |
|  William W. Bunker | (principal financial and accounting officer) |  |

---

#### Authorized representative
Pursuant to the requirements of Section 6(a) of the Securities Act of 1933, the undersigned has signed this amended registration statement, solely in its capacity as the duly authorized representative of LightWave Acquisition Corp., in New York, New York, on the 18<sup>th</sup> day of June, 2025.

---

| | |
|:---|:---|
|  By: | /s/ Robert Bennett |
|  Name: | Robert Bennett |
|  Title: | Chief Executive Officer |

---

## Exhibit 10.7

**Exhibit 10.7**

THIS AMENDED AND RESTATED PROMISSORY NOTE ("NOTE") HAS NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE "SECURITIES ACT"). THIS NOTE HAS BEEN ACQUIRED FOR INVESTMENT ONLY AND MAY NOT BE SOLD, TRANSFERRED OR ASSIGNED IN THE ABSENCE OF REGISTRATION OF THE RESALE THEREOF UNDER THE SECURITIES ACT OR AN OPINION OF COUNSEL REASONABLY SATISFACTORY IN FORM, SCOPE AND SUBSTANCE TO THE COMPANY THAT SUCH REGISTRATION IS NOT REQUIRED.

**AMENDED AND RESTATED PROMISSORY NOTE**

---

| | |
|:---|:---|
| Principal Amount: Up to $300,000 | Dated as of June 17, 2025 |

---

LightWave Acquisition Corp., a Cayman Islands exempted company (the "**Maker**"), promises to pay to the order of LightWave Founders LLC, its registered assigns or successors in interest (the "**Payee**"), the principal sum of up to Three Hundred Thousand Dollars ($300,000) in lawful money of the United States of America, on the terms and conditions described below. All payments on this Note shall be made by check or wire transfer of immediately available funds or as otherwise determined by the Maker to such account as the Payee may from time to time designate by written notice in accordance with the provisions of this Note. This Note amends and restates in its entirety the promissory note of the Maker, dated January 29, 2025, in the principal sum of Twenty Five Thousand Dollars ($25,000), previously issued by the Maker to the Payee.

1. **Principal.** The principal balance of this Amended and Restated Promissory
 Note (this "**Note**") shall be payable promptly after the date on which the Maker consummates an initial public
 offering of its securities or the date on which the Company determines not to conduct an initial public offering of its securities (such date, the "**Maturity Date**") .
 The principal balance may be prepaid at any time.

2. **Interest.** No interest shall accrue on the unpaid principal balance of this Note.

3. **Application of Payments.** All payments shall be applied first to payment
in full of any costs incurred in the collection of any sum due under this Note, including (without limitation) reasonable attorney's
fees, then to the payment in full of any late charges and finally to the reduction of the unpaid principal balance of this Note.

4. **Drawdown Requests.** Maker and Payee agree that Maker
may request up to Three Hundred Thousand Dollars ($300,000) for working capital purposes. The principal of this Note may be drawn down
from time to time prior to the Maturity Date upon written request from Maker to Payee (each, a "**Drawdown Request** ").
Each Drawdown Request must state the amount to be drawn down, and must not be an amount less than Ten Thousand Dollars ($10,000) unless
agreed upon by Maker and Payee. Payee shall fund each Drawdown Request no later than five (5) business days after receipt of a Drawdown
Request; provided, however, that the maximum amount of drawdowns collectively under this Note is Three Hundred Thousand Dollars ($300,000).
Once an amount is drawn down under this Note, it shall not be available for future Drawdown Requests even if prepaid. No fees, payments
or other amounts shall be due to Payee in connection with, or as a result of, any Drawdown Request by Maker. Notwithstanding the foregoing,
all payments shall be applied first to payment in full of any costs incurred in the collection of any sum due under this Note, including
(without limitation) reasonable attorneys' fees, and then to the reduction of the unpaid principal balance of this Note.

5. **Events of Default.** The following shall constitute an event of default ()"**Event of Default** "):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) **Failure to Make Required Payments.** Failure by Maker to pay the principal of this Note within
 five (5) business days following the date
when due.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) **Voluntary Liquidation, Etc.** The commencement by Maker of a proceeding relating
to its bankruptcy, insolvency, reorganization, rehabilitation, restructuring or other similar action, or the consent by it to the appointment
of, or taking possession by, a receiver, liquidator, assignee, trustee, custodian, restructuring officer, sequestrator (or other similar
official) for Maker or for any substantial part of its property, or the making by it of any assignment for the benefit of creditors, or
the failure of Maker generally to pay its debts as such debts become due, or the taking of corporate action by Maker in furtherance of
any of the foregoing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) **Involuntary Bankruptcy, Etc.** The entry of a decree or order for relief
by a court having jurisdiction in the premises in respect of maker in an involuntary case under any applicable bankruptcy, insolvency
or similar law, for the appointing of a receiver, liquidator, assignee, custodian, trustee, restructuring officer, sequestrator (or similar
official) for Maker or for any substantial part of its property, or ordering the winding-up or liquidation of the affairs of Maker, and
the continuance of any such decree or order unstayed and in effect for a period of 60 consecutive days.

6. Remedies.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Upon the occurrence of an Event of Default specified in Section 4(a) hereof, Payee
may, by written notice to Maker, declare this Note to be due immediately and payable, whereupon the unpaid principal amount of this Note,
and all other amounts payable thereunder, shall become immediately due and payable without presentment, demand, protest or other notice
of any kind, all of which are hereby expressly waived, anything contained herein or in the documents evidencing the same to the contrary
notwithstanding.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Upon the occurrence of an Event of Default specified in Sections 4(b) and 4(c),
the unpaid principal balance of this Note, and all other sums payable with regard to this Note, shall automatically and immediately become
due and payable, in all cases without any action on the part of Payee.

7. **Waivers.** Maker and all endorsers and guarantors of, and sureties for, this
Note waive presentment for payment, demand, notice of dishonor, protest, and notice of protest with regard to the Note, all errors, defects
and imperfections in any proceedings instituted by Payee under the terms of this Note, and all benefits that might accrue to Maker by
virtue of any present or future laws exempting any property, real or personal, or any part of the proceeds arising from any sale of any
such property, from attachment, levy or sale under execution, or providing for any stay of execution, exemption from civil process, or
extension of time for payment; and Maker agrees that any real estate that may be levied upon pursuant to a judgment obtained by virtue
hereof, on any writ of execution issued hereon, may be sold upon any such writ in whole or in part in any order desired by Payee.

8. **Unconditional Liability.** Maker hereby waives all notices in connection with
the delivery, acceptance, performance, default, or enforcement of the payment of this Note, and agrees that its liability shall be unconditional,
without regard to the liability of any other party, and shall not be affected in any manner by any indulgence, extension of time, renewal,
waiver or modification granted or consented to by Payee, and consents to any and all extensions of time, renewals, waivers, or modifications
that may be granted by Payee with respect to the payment or other provisions of this Note, and agrees that additional makers, endorsers,
guarantors, or sureties may become parties hereto without notice to Maker or affecting Maker's liability hereunder.

9. **Notices.** Any notice called for hereunder shall be deemed properly given
if (i) sent by certified mail, return receipt requested, (ii) personally delivered, (iii) dispatched by any form of private or governmental
express mail or delivery service providing receipted delivery or (iv) sent by facsimile or (v) to the following addresses or to such other
address as either party may designate by notice in accordance with this Section:

If to Maker:

LightWave Acquisition Corp.

2735 Sand Hill Rd

Menlo Park, CA 94025

If to Payee:

LightWave Founders LLC

2735 Sand Hill Rd

Menlo Park, CA 94025

Notice shall be deemed given on the earlier of (i) actual receipt by the receiving party, (ii) the date shown on a facsimile transmission confirmation, (iii) the date reflected on a signed delivery receipt, or (iv) two (2) Business Days following tender of delivery or dispatch by express mail or delivery service.

10. **Construction.** THIS NOTE SHALL BE CONSTRUED AND ENFORCED IN ACCORDANCE WITH
THE LAWS OF NEW YORK, WITHOUT REGARD TO CONFLICT OF LAW PROVISIONS THEREOF.

11. **Jurisdiction.** The courts of New York have exclusive jurisdiction to settle
any dispute arising out of or in connection with this agreement (including a dispute relating to any non-contractual obligations arising
out of or in connection with this agreement) and the parties submit to the exclusive jurisdiction of the courts of New York.

12. **Severability.** Any provision contained in this Note which is prohibited
or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability
without invalidating the remaining provisions hereof, and any such prohibition or unenforceability in any jurisdiction shall not invalidate
or render unenforceable such provision in any other jurisdiction.

13. **Trust Waiver.** Notwithstanding anything herein to the contrary, the Payee
hereby waives any and all right, title, interest or claim of any kind ()"**Claim**") in or to any amounts contained in the
trust account in which the proceeds of the initial public offering (the "**IPO**") conducted by the Maker and the proceeds
of the sale of securities in a private placement to occur prior to the effectiveness of the IPO, as described in greater detail in the
registration statement and prospectus to be filed with the Securities and Exchange Commission in connection with the IPO, will be placed,
and hereby agrees not to seek recourse, reimbursement, payment or satisfaction for any Claim from the trust account or any distribution
therefrom for any reason whatsoever.

14. **Amendment; Waiver.** Any amendment hereto or waiver of any provision hereof
may be made with, and only with, the written consent of the Maker and the Payee.

15. **Assignment.** No assignment or transfer of this Note or any rights or obligations
hereunder may be made by any party hereto (by operation of law or otherwise) without the prior written consent of the other party hereto
and any attempted assignment without the required consent shall be void.

16. **Further Assurance.** The Maker shall, at its own cost and expense, execute
and do (or procure to be executed and done by any other necessary party) all such deeds, documents, acts and things as the Payee may from
time to time require as may be necessary to give full effect to this Promissory Note.

IN WITNESS WHEREOF, Maker, intending to be legally bound hereby, has caused this Note to be duly executed on the day and year first above written.

---

| | | |
|:---|:---|:---|
| LIGHTWAVE ACQUISITION CORP. | LIGHTWAVE ACQUISITION CORP. | LIGHTWAVE ACQUISITION CORP. |
| By: | /s/ Robert Bennett | /s/ Robert Bennett |
|  | Name: | Robert Bennett |
|  | Title: | Chief Executive Officer |

---