# EDGAR Filing Document

**Accession Number:** 0002067627
**File Stem:** 0000000000-25-007256
**Filing Date:** 2025-7
**Character Count:** 8567
**Document Hash:** d67c64dfaccfcf76b14fb298134286ad
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007256.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0000000000-25-007256

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250710

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GSR III Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002029023
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287271

**BUSINESS ADDRESS:**
- **STREET 1:** 5900 BALCONES DRIVE, SUITE 100
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78731
- **BUSINESS PHONE:** (914) 369-4400

**MAIL ADDRESS:**
- **STREET 1:** 5900 BALCONES DRIVE, SUITE 100
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78731
**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Terra Innovatum Global N.V.
- **CENTRAL INDEX KEY:** 0002067627
- **STANDARD INDUSTRIAL CLASSIFICATION:** FABRICATED PLATE WORK (BOILER SHOPS) [3443]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L6
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287271

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** VIA DELLA CHIESA XXXII, 759
- **CITY:** LUCCA
- **PROVINCE COUNTRY:** L6
- **ZIP:** 55100
- **BUSINESS PHONE:** 39-340-465-3058

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** VIA DELLA CHIESA XXXII, 759
- **CITY:** LUCCA
- **PROVINCE COUNTRY:** L6
- **ZIP:** 55100

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Terra Innovatum Global S.R.L.
- **DATE OF NAME CHANGE:** 20250508
**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Terra Innovatum s.r.l.
- **CENTRAL INDEX KEY:** 0002067618
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L6
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287271

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** VIA MATTEO TRENTA 117
- **CITY:** LUCCA
- **PROVINCE COUNTRY:** L6
- **ZIP:** 00000
- **BUSINESS PHONE:** 39-340-465-3058

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** VIA MATTEO TRENTA 117
- **CITY:** LUCCA
- **PROVINCE COUNTRY:** L6
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-043376

## Text-Extract

```

                                                            July 10, 2025

Alessandro Petruzzi
Chief Executive Officer
Terra Innovatum Global S.R.L.
Via Matteo Trenta 117
Lucca, Italy 55100

Gus Garcia
Chief Executive Officer
GSR III Acquisition Corp.
5900 Balcones Drive, Suite 100
Austin, TX 78731

       Re: Terra Innovatum Global S.R.L.
           Amendment No. 1 to Registration Statement on Form S-4
           Filed June 26, 2025
           File No. 333-287271
Dear Alessandro Petruzzi and Gus Garcia:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our June 12,
2025 letter.

Amendment No. 1 to Registration Statement on Form S-4 filed June 26, 2025
Summary, page 1

1.     We note your revisions in response to prior comments 4 and 12. Please
disclose on the
       cover page any material financing transactions since the initial public
offering or that
       will occur in connection with the business combination, as previously
requested.
       Also revise to state in the summary the information required by Item
1604(b)(5)
 July 10, 2025
Page 2

       regarding the May 2025 and June 2025 Bridge Loan.
Selected Financial Data of GSR III, page 18

2.     Please revise the net income (loss) per share, average shares
outstanding and total
       assets amounts on page 18 to agree with the amounts presented on pages
F-2 and F-3.
Certain Unaudited Terra Innovatum Prospective Financial Information, page 78

3.     Refer to the disclosure added on page 80 in response to prior comment
23. In light of
       Terra Innovatum's stage of development, revise to clarify the material
assumptions to
       which you refer, the basis underlying each assumption and how the
assumptions relate
       to the number of deployments in each year. For example, it is unclear
what
       "assessment of demand" was performed and how it resulted in the number
of reactors
       to be sold in each year of deployment. It is similarly unclear how you
determined the
       number of commercial contracts expected to be signed.
Opinion of GSR III's Financial Advisor, page 83

4.     We note your response to prior comment 83. You define "Transaction
Consideration"
       as the PubCo shares to be issued in exchange for GSR III Class A shares,
so that
       definition appears to exclude any consideration issued to holders of
equity of Terra
       Innovatum. The opinion in Annex E appears to be similarly limited in
scope.
       Notwithstanding that:

             the third paragraph in this section says that the fairness opinion
relates to the
           "Transaction Consideration" to be paid to shareholders of Terra
Innovatum; and
             on page xxviii, you disclose the opinion relates to "the
consideration to be paid by
           GSRIII in the Merger."

       Please reconcile. If the fairness opinion does not relate to what the
SPAC is paying to
       acquire the target, ensure your disclosure throughout makes that clear.
General

5.     Please reconcile your response to prior comment 50 with the references
to
       "employment agreements" on pages 3 and 75.
6.     We note your response to prior comment 52. Please revise to clarify how
Cayman
       Islands law handles treatment of fractional shares.
7.     Please disclose your response to prior comment 54.
8.     We note your response to prior comment 56 and reissue. Specifically,
please expand
       your disclosure to discuss the potential conflicts of interest of the
target company
       officers, target company directors, and the target company.
 July 10, 2025
Page 3
9.     We note your response to prior comment 61. Please revise to highlight
the 10,000
       votes per preferred share and the agreement you mention, including its
material
       features, and file that agreement as an exhibit. Ensure your disclosure
explains
       whether, and if so, how, holders of a single preferred share can divide
the 10,000
       votes to which they are entitled to be in the same proportion as all
other holders who
       voted on a matter.
10.    Please address the last two sentences of prior comment 61.
11.    We note your response to prior comment 59. Regardless of whether you are
" not
       seeking to be treated" as a foreign private issuer or "intend to be
treated" as a domestic
       issuer, it continues to appear that you may satisfy the definition of
"foreign private
       issuer." Please provide your analysis of whether the combined company
will be a
       foreign private issuer and, if so, add any appropriate risk factors.
12.    Please reconcile your revisions added in response to prior comment 44
with your
       disclosure on page 72 that GSR III has completed over 20 successful
business
       combinations since 2020. Also revise to clarify what you mean by
"successful."

       Please contact SiSi Cheng at 202-551-5004 or Claire Erlanger at
202-551-3301 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Erin Donahue at 202-551-6063 or Geoffrey Kruczek at 202-551-3641 with
any other
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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