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AIRJ US Equity

AirJoule Technologies Corp.Industrials · Air-Cond & Warm Air Heatg Equip & Comm & Indl Refrig Equip · CIK 1855474 · FY ends Dec 31
$5.02
-0.02 (-0.40%)
USD · as of 2026-08-21 · marketstack

AIRJ · 10-K · period ended 2021-12-31

← all AIRJ documents
filed 2022-04-13 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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Item 1A. Risk Factors 16

Item 1B. Unresolved Staff Comments 45

Item 2. Properties 45

Item 3. Legal Proceedings 45

Item 4. Mine Safety Disclosures 45

Item 6. [Reserved] 47

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 51

Item 8. Financial Statements and Supplementary Data 51

Item 9A. Controls and Procedures 51

Item 9B. Other Information 52

Item 9C. Discosure Regarding Foreign Jurisdictions that Prevent Inspections 52

Item 10. Directors, Executive Officers and Corporate Governance 52

Item 11. Executive Compensation 60

Item 14. Principal Accounting Fees and Services 63

PART III 64

Item 15. Exhibits, Financial Statement Schedules 64

i

Certain Terms

Unless otherwise stated in this Annual Report on

Form 10-K (this “Report”), or the context otherwise requires, references to:

● “common stock” are to our Class A common stock and our Class B common stock;

● “Nasdaq” are to the Nasdaq Stock Market LLC;

ii

iii

Cautionary Note

Regarding Forward-Looking Statements

This Report, including, without limitation, statements

under the heading “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations,” includes

forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, (the “Securities Act”)

and Section 21E of the Securities Exchange Act of 1934, as amended, (the “Exchange Act”). Our forward-looking statements include,

but are not limited to, statements regarding our or our management team’s expectations, hopes, beliefs, intentions or strategies

regarding the future. In addition, any statements that refer to projections, forecasts or other characterizations of future events or

circumstances, including any underlying assumptions, are forward-looking statements. The words “anticipate,” “believe,”

“continue,” “could,” “estimate,” “expect,” “intends,” “may,” “might,”

“plan,” “possible,” “potential,” “predict,” “project,” “should,”

“would” and similar expressions may identify forward-looking statements, but the absence of these words does not mean that

a statement is not forward-looking. Forward-looking statements in this Report may include, for example, statements about:

● our ability to select an appropriate target business or businesses;

● our ability to complete our initial business combination;

● our pool of prospective target businesses;

● our public securities’ potential liquidity and trading;

● the lack of a market for our securities;

● the trust account not being subject to claims of third parties; or

● our financial performance following our initial public offering.

The forward-looking statements contained in this

Report are based on our current expectations and beliefs concerning future developments and their potential effects on us. There can be

no assurance that future developments affecting us will be those that we have anticipated. These forward-looking statements involve a

number of risks, uncertainties (some of which are beyond our control) or other assumptions that may cause actual results or performance

to be materially different from those expressed or implied by these forward-looking statements. These risks and uncertainties include,

but are not limited to, those factors described under the heading “Risk Factors.” Should one or more of these risks or uncertainties

materialize, or should any of our assumptions prove incorrect, actual results may vary in material respects from those projected in these

forward-looking statements. We undertake no obligation to update or revise any forward-looking statements, whether as a result of new

information, future events or otherwise, except as may be required under applicable securities laws. These risks and others described

under “Risk Factors” may not be exhaustive.

iv

PART I

Item

1. Business.

Overview

We are a blank check company incorporated as a

Delaware corporation and formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization

or similar business combination with one or more businesses or entities, which we refer to throughout this Report as our initial business

combination. We have not selected any business combination targets and we have not, nor has anyone on our behalf, initiated any substantive

discussions, directly or indirectly, with any business combination targets.

We intend to pursue opportunities that are driving

the electrical power grid transition, both on the supply and demand side, as well as seeking co-optimization opportunities between supply

and demand, of the electrical grid in the United States. On the supply side, we plan to target high growth businesses or entities

including, but not limited to (i) renewable power generation; (ii) power technology, equipment and services companies that focus

on the integration of intermittent renewables; and (iii) dispatchable energy transition infrastructure. On the demand side, tremendous

growth is being driven by high-density energy consumers in the digital infrastructure industry, where we plan to target businesses comprised

of, but not limited to (i) data centers and data center management; (ii) blockchain infrastructure; and (iii) frontier

technology infrastructure that incorporates these high-density energy consumers into the electrical grid. We believe that these rapid

changes on the supply and demand side of the electrical power grid can create co-optimization and incremental margin opportunities as

(i) many base load data center customers demand green electricity, and (ii) blockchain infrastructure can act as a virtual power

plant by reducing its mining operations when electricity demand is high and/or renewable output is low. These strategies could allow a

company to capture high spot electricity market prices, while stabilizing the grid in areas with increasing market price volatility driven

by the proliferation of intermittent renewables.

Our intention is to acquire a business or entity

that could benefit from our expertise across the power and digital infrastructure landscape.

● XMS is an entity owned by professionals of XMS Capital.

In March 2021, our sponsor paid $25,000 to

cover for certain offering costs on behalf of us in exchange for issuance of 5,750,000 shares of our Class B common stock. In November

2021, we effected a stock dividend of 1,437,500 shares of our Class B common stock, resulting in there being an aggregate of 7,187,500 shares

of our Class B common stock outstanding. We have agreed to sell to the anchor investors 1,078,125 founder shares, and the anchor investors

agreed to purchase from our sponsor on the date of the initial business combination an aggregate of 1,078,125 founder shares for an aggregate

purchase price of approximately $3,750, or approximately $0.004 per share. Our sponsor has also agreed that in the event of such purchase

by the anchor investors, our sponsor will forfeit to us for no consideration a number of founder shares equal to the number of founder

shares purchased by the anchor investors.

In July 2021, our sponsor transferred 30,000 shares

of Class B common stock to each of the four independent director nominees, a total of 120,000 shares of Class B common stock. In

November 2021, our sponsor repurchased 30,000 shares of Class B common stock from a former independent director nominee.

On December 14, 2021 the company consummated its

IPO of 28,750,000 units, which included the exercise of the underwriters’ option to purchase an additional 3,750,000 units at the

initial public offering price to cover over-allotments. Each unit consists of one share of Class A common stock and one-half of one warrant,

each whole public warrant entitling the holder thereof to purchase one share of Class A common stock at an exercise price of $11.50 per

share, subject to adjustment. The units were sold at an offering price of $10.00 per unit, generating gross proceeds of $287,500,000.

Simultaneously with the closing of our IPO and

the issuance and sale of the units, we completed the private placement of an aggregate of 11,125,000 private placement warrants at a price

of $1.00 per private placement warrant, generating total proceeds of $11,125,000. The private placement warrants, which were purchased

by the sponsor and the anchor investors, are substantially similar to the public warrants, except that if held by the sponsor, the anchor

investors or their respective permitted transferees, they (i) may be exercised on a cashless basis, (ii) are not redeemable and (iii)

subject to certain limited exceptions, will be subject to transfer restrictions until 30 days following the consummation of our initial

business combination. If the private placement warrants are held by holders other than the sponsor, the anchor investors or their respective

permitted transferees, the private placement warrants will be redeemable by the company under all redemption scenarios and exercisable

by holders on the same basis as the public warrants.

Competitive Strengths

We believe the sourcing, valuation, diligence and

execution capabilities of our management team will provide us with a significant pipeline of opportunities from which to evaluate and

select a target for an initial business combination that will benefit from our extensive experience. Our competitive strengths include

the following:

1

● XMS’ partners average over 25 years of investment banking experience;

Business Strategy

Our business strategy is to identify and complete

an initial business combination that creates substantial long-term value for our stockholders. We will seek North American targets

operating as leaders in the power and digital infrastructure areas to capitalize on co-optimization opportunities, where they exist.

Through such opportunities we seek to provide a higher margin profile on the growing low-tier data center sector and blockchain infrastructure

industry by capturing the extrinsic value generated through the increased volatility of the electrical markets due to increased intermittent

renewable penetration, with the downside protection of owning real assets. We believe the network of proprietary and relationship-based opportunities

of the management, combined with its rigorous underwriting and risk management acumen, and macroeconomic and financial insight, will allow

us to effectively and efficiently identify and evaluate potential opportunities for our initial business combination. In addition to our

network and expertise, we plan to leverage XMS’ world class execution with expertise navigating all potential process dynamics

and nuances, to extend our access to opportunities. We will seek to:

Our company is supported by a full management team

with deep expertise and deal flow across both the intermittent renewable and dispatchable power and digital infrastructure industries.

Our operations will be overseen by an experienced Board of Directors with deep knowledge developed through extensive M&A, financing

transactions, and entrepreneurial ventures. Our management team brings extensive knowledge and a developed network.

We believe that the evolving transition taking

place in the electrical power and digital infrastructure landscape has created and will continue to create significant opportunity for

co-optimization from renewable energy resources, expanding their integration into the transmission and distribution grid, and utilizing

the more sustainable power to satisfy the demands of the ever-increasing high-density electrical needs of data centers and blockchain

infrastructure.

Acquisition Criteria

The following general criteria and guidelines were

developed to evaluate prospective target businesses, consistent with our Business Strategy. These criteria and guidelines will be used

in evaluating acquisition opportunities, but the target business that we decide to enter into our initial business combination with may

not meet all of the criteria and guidelines listed below. We may also consider other criteria and/or guidelines not listed below. We intend

to acquire a business or an entity that we believe:

2

The list of criteria and guidelines are not intended

to be exhaustive. Any evaluation of the merits of a particular initial business combination may be based on the above criteria and guidelines

as well as other factors and considerations that our management and our sponsors may deem appropriate. Should we elect to enter into our

initial business combination with a target business that does not meet the above criteria and guidelines, it will be disclosed in any

stockholder communications related to our initial business combination that the target business does not meet the above criteria.

Initial Business Combination

In accordance with the rules of the Nasdaq, our

initial business combination must occur with one or more target businesses that together have an aggregate fair market value of at least

80% of the assets held in the trust account (excluding the amount of deferred underwriting discounts held in trust and taxes payable by

us on the income earned on the trust account) at the time of our signing a definitive agreement in connection with our initial business

combination. If our board of directors is not able to independently determine the fair market value of the target business or businesses,

we will obtain an opinion from an independent investment banking firm or an independent valuation or appraisal firm with respect to satisfaction

of such criteria. Our stockholders may not be provided with a copy of such opinion nor will they be able to rely on such opinion. We do

not intend to purchase multiple businesses in unrelated industries in conjunction with our initial business combination. Subject to this

requirement, our management has virtually unrestricted flexibility in identifying and selecting one or more prospective businesses, although

we are not permitted to effectuate our initial business combination solely with another blank check company or a similar company with

nominal operations.

We anticipate structuring our initial business

combination so that the post-transaction company in which our public stockholders own shares will own or acquire 100% of the equity

interests or assets of the target business or businesses. We may, however, structure our initial business combination such that the post-transaction company

owns or acquires less than 100% of such interests or assets of the target business in order to meet certain objectives of the prior owners

of the target business, the target management team or stockholders or for other reasons, but we will only complete such business combination

if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires

a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment

Company Act. Even if the post-transaction company owns or acquires 50% or more of the voting securities of the target, our stockholders

prior to the business combination may collectively own a minority interest in the post-transaction company, depending on valuations

ascribed to the target and us in the business combination transaction. For example, we could pursue a transaction in which we issue a

substantial number of new shares in exchange for all of the outstanding capital stock, shares or other equity interests of a target. In

this case, we would acquire a 100% controlling interest in the target. However, as a result of the issuance of a substantial number of

new shares, our stockholders immediately prior to our initial business combination could own less than a majority of our issued and outstanding

shares subsequent to our initial business combination. If less than 100% of the equity interests or assets of a target business or businesses

are owned or acquired by the post-transaction company, the portion of such business or businesses that is owned or acquired is what

will be valued for purposes of the 80% of net assets test. If the business combination involves more than one target business, the 80%

of net assets test will be based on the aggregate value of all of the target businesses and we will treat the target businesses together

as the initial business combination for purposes of a tender offer or for seeking stockholder approval, as applicable.

To the extent we effect our initial business combination

with a company or business that may be financially unstable or in its early stages of development or growth, we may be affected by numerous

risks inherent in such company or business. Although our management will endeavor to evaluate the risks inherent in a particular target

business, we cannot assure you that we will properly ascertain or assess all significant risk factors.

In evaluating a prospective target business, we

expect to conduct a thorough due diligence review which will encompass, among other things, meetings with incumbent management and employees,

document reviews, inspection of facilities, as well as a review of financial, operational, legal and other information which will be made

available to us.

The time required to select and evaluate a target

business and to structure and complete our initial business combination, and the costs associated with this process, are not currently

ascertainable with any degree of certainty. Any costs incurred with respect to the identification and evaluation of a prospective target

business with which our initial business combination is not ultimately completed will result in our incurring losses and will reduce the

funds we can use to complete another business combination.

Potential Conflicts of Interest

We are not prohibited from pursuing an initial

business combination with a company that is affiliated with our sponsor, officers, directors. or any of their affiliates. In the event

we seek to complete our initial business combination with a company that is affiliated with our sponsor, officers, or directors, we, or

a committee of independent directors, will obtain an opinion from an independent investment banking firm or another valuation or appraisal

firm that commonly renders fairness opinions that our initial business combination is fair to our company from a financial point of view.

3

Our sponsor and directors directly or indirectly

own founder shares, Class A common stock and/or private placement warrants following our IPO and, accordingly, may have a conflict

of interest in determining whether a particular target business is an appropriate business with which to effectuate our initial business

combination. In particular, because the founder shares were purchased at approximately $0.004 per share, the holders of our founder shares

(including members of our management team that directly or indirectly own founder shares) could make a substantial profit after our initial

business combination even if our public stockholders lose money on their investment as a result of a decrease in the post-combination value

of their shares of common stock (after accounting for any adjustments in connection with an exchange or other transaction contemplated

by the business combination). Further, each of our officers and directors may have a conflict of interest with respect to evaluating a

particular business combination if the retention or resignation of any such officers and directors was included by a target business as

a condition to any agreement with respect to our initial business combination.

Each of our officers and directors presently has,

and any of them in the future may have additional, fiduciary or contractual obligations to other entities pursuant to which such officer

or director is or will be required to present a business combination opportunity to such entities, including as described above. Accordingly,

if any of our officers or directors becomes aware of a business combination opportunity that is suitable for an entity to which he or

she has then current fiduciary or contractual obligations ,including one or more other blank check companies, he or she will honor his

or her fiduciary or contractual obligations to present such business combination opportunity to such other entity, subject to their fiduciary

duties under Delaware law.

Status as a Public Company

We believe our structure will make us an attractive

business combination partner to target businesses. As an existing public company, we offer a target business an alternative to the traditional

initial public offering through a merger or other business combination with us. In a business combination transaction with us, the owners

of the target business may, for example, exchange their shares of stock, shares or other equity interests in the target business for our

Class A common stock (or shares of a new holding company) or for a combination of our Class A common stock and cash, allowing

us to tailor the consideration to the specific needs of the sellers. We believe target businesses will find this method a more expeditious

and cost effective method to becoming a public company than the typical initial public offering. The typical initial public offering process

takes a significantly longer period of time than the typical business combination transaction process, and there are significant expenses

in the initial public offering process, including underwriting discounts and commissions, that may not be present to the same extent in

connection with a business combination with us.

Furthermore, once a proposed business combination

is completed, the target business will have effectively become public, whereas an initial public offering is always subject to the underwriters’

ability to complete the offering, as well as general market conditions, which could delay or prevent the offering from occurring or could

have negative valuation consequences. Once public, we believe the target business would then have greater access to capital, an additional

means of providing management incentives consistent with stockholders’ interests and the ability to use its shares as currency for

acquisitions. Being a public company can offer further benefits by augmenting a company’s profile among potential new customers

and vendors and aid in attracting talented employees.

While we believe that our structure and our management

team’s backgrounds will make us an attractive business partner, some potential target businesses may view our status as a blank

check company, such as our lack of an operating history and our ability to seek stockholder approval of any proposed initial business

combination, negatively.

Financial Position

With funds available for a business

combination from our IPO and the sale of the private placement warrants initially in the amount of approximately $290.4 million

after payment of approximately $10.1 million of deferred underwriting fees, we offer a target business a variety of options such as

creating a liquidity event for its owners, providing capital for the potential growth and expansion of its operations or

strengthening its balance sheet by reducing its debt leverage ratio. Because we are able to complete our initial business

combination using our cash, debt or equity securities, or a combination of the foregoing, we have the flexibility to use the most

efficient combination that will allow us to tailor the consideration to be paid to the target business to fit its needs and desires.

However, we have not taken any steps to secure third party financing and there can be no assurance it will be available to us.

Effecting our Initial Business Combination

We are not presently engaged in, and we will not

engage in, any operations for an indefinite period of time following our IPO. We intend to effectuate our initial business combination

using cash from the proceeds of our IPO, the private placements of the private placement warrants, our equity, debt or a combination of

these as the consideration to be paid in our initial business combination. We may seek to complete our initial business combination with

a company or business that may be financially unstable or in its early stages of development or growth, which would subject us to the

numerous risks inherent in such companies and businesses.

4

If our initial business combination is paid for

using equity or debt securities, or not all of the funds released from the trust account are used for payment of the consideration in

connection with our initial business combination or used for redemptions of our Class A common stock, we may apply the balance of

the cash released to us from the trust account for general corporate purposes, including for maintenance or expansion of operations of

the post-transaction company, the payment of principal or interest due on indebtedness incurred in completing our initial business

combination, to fund the purchase of other companies or for working capital.

Although our management will assess the risks inherent

in a particular target business with which we may combine, we cannot assure you that this assessment will result in our identifying all

risks that a target business may encounter. Furthermore, some of those risks may be outside of our control, meaning that we can do nothing

to control or reduce the chances that those risks will adversely affect a target business.

We may need to obtain additional financing to complete

our initial business combination, either because the transaction requires more cash than is available from the proceeds held in our trust

account, or because we become obligated to redeem a significant number of our public shares upon completion of the business combination,

in which case we may issue additional securities or incur debt in connection with such business combination. There are no prohibitions

on our ability to issue securities or incur debt in connection with our initial business combination. We are not currently a party to

any arrangement or understanding with any third party with respect to raising any additional funds through the sale of securities, the

incurrence of debt or otherwise.

Sources of Target Businesses

Our process of identifying acquisition targets

will leverage XMS, TEP, our sponsor and our management team’s industry experiences, proven deal sourcing capabilities and broad

and deep network of relationships in numerous industries, including executives and management teams, private equity groups and other institutional

investors, large business enterprises, lenders, investment bankers and other investment market participants, restructuring advisers, consultants,

attorneys and accountants, which we believe should provide us with a number of business combination opportunities. We expect that the

collective experience, capability and network of XMS, TEP, our directors and officers, combined with their individual and collective reputations

in the investment community, will help to create prospective business combination opportunities.

In addition, we anticipate that target business

candidates may be brought to our attention from various unaffiliated sources, including investment bankers and private investment funds.

Target businesses may be brought to our attention by such unaffiliated sources as a result of being solicited by us through calls or mailings.

These sources may also introduce us to target businesses in which they think we may be interested on an unsolicited basis, since many

of these sources will have read this Report and know what types of businesses we are targeting. Our officers and directors, as well as

their affiliates, may also bring to our attention target business candidates of which they become aware through their business contacts

as a result of formal or informal inquiries or discussions they may have, as well as attending trade shows or conventions.

We also expect to receive a number of proprietary

deal flow opportunities that would not otherwise necessarily be available to us as a result of the business relationships of our officers

and directors. While we do not presently anticipate engaging the services of professional firms or other individuals that specialize in

business acquisitions on any formal basis, we may engage these firms or other individuals in the future, in which event we may pay a finder’s

fee, consulting fee or other compensation to be determined in an arm’s length negotiation based on the terms of the transaction.

We will engage a finder only to the extent our management determines that the use of a finder may bring opportunities to us that may not

otherwise be available to us or if finders approach us on an unsolicited basis with a potential transaction that our management determines

is in our best interest to pursue. Payment of finder’s fees is customarily tied to completion of a transaction, in which case any

such fee will be paid out of the funds held in the trust account. In no event, however, will either of our sponsor or any of our existing

officers or directors, or any entity with which they are affiliated, be paid any finder’s fee, consulting fee or other compensation

by the company prior to, or for any services they render in order to effectuate, the completion of our initial business combination (regardless

of the type of transaction that it is). None of our sponsor, executive officers or directors, or any of their respective affiliates, will

be allowed to receive any compensation, finder’s fees or consulting fees from a prospective business combination target in connection

with a contemplated acquisition of such target by us.

5

We are not prohibited from pursuing an initial

business combination with a business combination target that is affiliated with our sponsor, officers or directors or from making the

acquisition through a joint venture or other form of shared ownership with our sponsor, officers or directors. In the event we seek to

complete our initial business combination with a business combination target that is affiliated with our sponsor, executive officers or

directors, we, or a committee of independent directors, would obtain an opinion from an independent investment banking firm or an independent

accounting firm, that such an initial business combination is fair to our company from a financial point of view. We are not required

to obtain such an opinion in any other context.

Each of our officers and directors presently has,

and any of them in the future may have additional, fiduciary or contractual obligations to other entities, including entities that are

affiliates of our sponsor, pursuant to which such officer or director is or will be required to present a business combination opportunity

to such entity.

Accordingly, if our sponsor or its affiliates or

our officers or directors becomes aware of a business combination opportunity that is suitable for an entity to which he or she has then-current fiduciary

or contractual obligations, he or she will honor his or her fiduciary or contractual obligations to present such business combination

opportunity to such entity, subject to their fiduciary duties under Delaware law.

Evaluation of a Target Business and Structuring of our Initial

Business Combination

Our initial business combination must occur with

one or more target businesses that together have an aggregate fair market value of at least 80% of our assets held in the trust account

(excluding the deferred underwriting commissions and taxes payable by us on the income earned on the trust account) at the time of the

agreement to enter into the initial business combination. The fair market value of the target or targets will be determined by our board

of directors based upon one or more standards generally accepted by the financial community, such as discounted cash flow valuation or

value of comparable businesses. If our board of directors is not able to independently determine the fair market value of the target business

or businesses, we will obtain an opinion from an independent investment banking firm, or from an independent accounting firm, with respect

to the satisfaction of such criteria. We do not intend to purchase multiple businesses in unrelated industries in conjunction with our

initial business combination. Subject to this requirement, our management will have virtually unrestricted flexibility in identifying

and selecting one or more prospective target businesses, although we will not be permitted to effectuate our initial business combination

with another blank check company or a similar company with nominal operations.

In any case, we will only complete an initial business

combination in which we own or acquire 50% or more of the outstanding voting securities of the target or otherwise acquire a controlling

interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act.

If we own or acquire less than 100% of the equity interests or assets of a target business or businesses, the portion of such business

or businesses that are owned or acquired by the post-transaction company is what will be valued for purposes of the 80% of net assets

test. There is no basis for investors in our IPO to evaluate the possible merits or risks of any target business with which we may ultimately

complete our business combination.

To the extent we effect our business combination

with a company or business that may be financially unstable or in its early stages of development or growth we may be affected by numerous

risks inherent in such company or business. Although our management will endeavor to evaluate the risks inherent in a particular target

business, we cannot assure you that we will properly ascertain or assess all significant risk factors.

In evaluating a prospective target business, we

expect to conduct a thorough due diligence review, which will encompass, among other things, meetings with incumbent management and employees,

document reviews, interviews of customers and suppliers, inspection of facilities, as well as a review of financial, operational, legal

and other information which will be made available to us. If we determine to move forward with a particular target, we will proceed to

structure and negotiate the terms of the business combination transaction.

The time required to select and evaluate a target

business and to structure and complete our initial business combination, and the costs associated with this process, are not currently

ascertainable with any degree of certainty. Any costs incurred with respect to the identification and evaluation of, and negotiation with,

a prospective target business with which our initial business combination is not ultimately completed will result in our incurring losses

and will reduce the funds we can use to complete another business combination. The company will not pay any consulting fees to members

of our management team, or any of their respective affiliates, for services rendered to or in connection with our initial business combination.

6

Lack of Business Diversification

For an indefinite period of time after the completion

of our initial business combination, the prospects for our success may depend entirely on the future performance of a single business.

Unlike other entities that have the resources to complete business combinations with multiple entities in one or several industries, it

is probable that we will not have the resources to diversify our operations and mitigate the risks of being in a single line of business.

By completing our initial business combination with only a single entity, our lack of diversification may:

Limited Ability to Evaluate the Target’s Management Team

Although we intend to closely scrutinize the management

of a prospective target business when evaluating the desirability of effecting our initial business combination with that business, our

assessment of the target business’s management may not prove to be correct. In addition, the future management may not have the

necessary skills, qualifications or abilities to manage a public company. Furthermore, the future role of members of our management team,

if any, in the target business cannot presently be stated with any certainty. The determination as to whether any of the members of our

management team will remain with the combined company will be made at the time of our initial business combination. While it is possible

that one or more of our directors will remain associated in some capacity with us following our initial business combination, it is unlikely

that any of them will devote their full efforts to our affairs subsequent to our initial business combination. Moreover, we cannot assure

you that members of our management team will have significant experience or knowledge relating to the operations of the particular target

business.

We cannot assure you that any of our key personnel

will remain in senior management or advisory positions with the combined company. The determination as to whether any of our key personnel

will remain with the combined company will be made at the time of our initial business combination.

Following a business combination, we may seek to

recruit additional managers to supplement the incumbent management of the target business. We cannot assure you that we will have the

ability to recruit additional managers, or that additional managers will have the requisite skills, knowledge or experience necessary

to enhance the incumbent management.

Stockholders May Not Have the Ability to Approve our Initial Business

Combination

We may conduct redemptions without a stockholder

vote pursuant to the tender offer rules of the SEC subject to the provisions of our amended and restated certificate of incorporation.

However, we will seek stockholder approval if it is required by law or applicable stock exchange rule, or we may decide to seek stockholder

approval for business or other legal reasons.

Under the Nasdaq’s listing rules, stockholder

approval would be required for our initial business combination if, for example:

The decision as to whether we will seek stockholder

approval of a proposed business combination in those instances in which stockholder approval is not required by law will be made by us,

solely in our discretion, and will be based on business and legal reasons, which include a variety of factors, including, but not limited

to:

● the expected cost of holding a stockholder vote;

7

● other time and budget constraints of the company; and

Permitted Purchases of Our Securities

If we seek stockholder approval of our initial

business combination and we do not conduct redemptions in connection with our initial business combination pursuant to the tender offer

rules, our sponsor, directors, executive officers, advisors or their affiliates may purchase shares or public warrants in privately negotiated

transactions or in the open market prior to the completion of our initial business combination. However, they have no current commitments,

plans or intentions to engage in such transactions and have not formulated any terms or conditions for any such transactions. None of

the funds in the trust account will be used to purchase shares or public warrants in such transactions. If they engage in such transactions,

they will not make any such purchases when they are in possession of any material non-public information not disclosed to the seller

or if such purchases are prohibited by Regulation M under the Exchange Act.

Such a purchase may include a contractual acknowledgment

that such stockholder, although still the record holder of our shares is no longer the beneficial owner thereof and therefore agrees not

to exercise its redemption rights. In the event that our sponsor, directors, officers, advisors or their affiliates purchase shares in

privately negotiated transactions from public stockholders who have already elected to exercise their redemption rights, such selling

stockholders would be required to revoke their prior elections to redeem their shares. We do not currently anticipate that such purchases,

if any, would constitute a tender offer subject to the tender offer rules under the Exchange Act or a going-private transaction

subject to the going-private rules under the Exchange Act; however, if the purchasers determine at the time of any such purchases

that the purchases are subject to such rules, the purchasers will comply with such rules.

The purpose of any such purchases of shares could

be to (i) vote such shares in favor of the business combination and thereby increase the likelihood of obtaining stockholder approval

of the business combination or (ii) to satisfy a closing condition in an agreement with a target that requires us to have a minimum

net worth or a certain amount of cash at the closing of our initial business combination, where it appears that such requirement would

otherwise not be met. The purpose of any such purchases of public warrants could be to reduce the number of public warrants outstanding

or to vote such warrants on any matters submitted to the warrant holders for approval in connection with our initial business combination.

Any such purchases of our securities may result in the completion of our initial business combination that may not otherwise have been

possible.

In addition, if such purchases are made, the public

“float” of our Class A common stock or public warrants may be reduced and the number of beneficial holders of our securities

may be reduced, which may make it difficult to maintain or obtain the quotation, listing or trading of our securities on a national securities

exchange.

Our sponsor, officers, directors and/or their affiliates

anticipate that they may identify the stockholders with whom our sponsor, officers, directors or their affiliates may pursue privately

negotiated purchases by either the stockholders contacting us directly or by our receipt of redemption requests submitted by stockholders

(in the case of our Class A common stock) following our mailing of proxy materials in connection with our initial business combination.

To the extent that our sponsor, officers, directors, advisors or their affiliates enter into a private purchase, they would identify and

contact only potential selling stockholders who have expressed their election to redeem their shares for a pro rata share of the trust

account or vote against our initial business combination, whether or not such stockholder has already submitted a proxy with respect to

our initial business combination but only if such shares have not already been voted at the stockholder meeting related to our initial

business combination. Our sponsor, executive officers, directors, advisors or any of their affiliates will select which stockholders to

purchase shares from based on the negotiated price and number of shares and any other factors that they may deem relevant, and will only

purchase shares if such purchases comply with Regulation M under the Exchange Act and the other federal securities

laws.

Any purchases by our sponsor, officers, directors

and/or their affiliates who are affiliated purchasers under Rule 10b-18 under the Exchange Act will only be made to

the extent such purchases are able to be made in compliance with Rule 10b-18, which is a safe harbor from liability for manipulation

under Section 9(a)(2) and Rule 10b-5 of the Exchange Act. Rule 10b-18 has certain technical requirements

that must be complied with in order for the safe harbor to be available to the purchaser. Our sponsor, officers, directors and/or their

affiliates will not make purchases of shares if the purchases would violate Section 9(a)(2) or Rule 10b-5 of the Exchange

Act. Any such purchases will be reported pursuant to Section 13 and Section 16 of the Exchange Act to the extent such

purchasers are subject to such reporting requirements.

Redemption Rights for Public Stockholders upon Completion of our

Initial Business Combination

We will provide our public stockholders with the

opportunity to redeem all or a portion of their Class A common stock upon the completion of our initial business combination at a

per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account calculated as of two business

days prior to the completion of the initial business combination, including interest earned on the funds held in the trust account and

not previously released to us to pay our taxes, if any, divided by the number of then outstanding public shares, subject to the limitations

described herein. The amount in the trust account is initially anticipated to be approximately $10.10 per public share. The per-share amount

we will distribute to investors who properly redeem their shares will not be reduced by the deferred underwriting commissions we will

pay to the underwriters. The redemption rights will include the requirement that a beneficial holder must identify itself in order to

validly redeem its shares. There will be no redemption rights upon the completion of our initial business combination with respect to

our warrants. Our sponsor, directors, each other member of our management team and the anchor investors have entered into agreements with

us, pursuant to which they have agreed to waive their redemption rights with respect to any founder shares and any public shares in connection

with (i) the completion of our initial business combination and (ii) a stockholder vote to approve an amendment to our amended

and restated certificate of incorporation that would affect the substance or timing of our obligation to provide holders of shares of

Class A common stock the right to have their shares redeemed in connection with our initial business combination or to redeem 100%

of our public shares if we have not completed an initial business combination within 18 months (or 21 months or 24 months,

as applicable) from the closing of our IPO.

8

Limitations on Redemptions

Our amended and restated certificate of incorporation

provides that in no event will we redeem our public shares in an amount that would cause our net tangible assets to be less than $5,000,001

(so that we are not subject to the SEC’s “penny stock” rules). However, the proposed business combination may require:

(i) cash consideration to be paid to the target or its owners, (ii) cash to be transferred to the target for working capital

or other general corporate purposes or (iii) the retention of cash to satisfy other conditions in accordance with the terms of the

proposed business combination. In the event the aggregate cash consideration we would be required to pay for all Class A common stock

that are validly submitted for redemption plus any amount required to satisfy cash conditions pursuant to the terms of the proposed business

combination exceed the aggregate amount of cash available to us, we will not complete the business combination or redeem any shares, and

all Class A common stock submitted for redemption will be returned to the holders thereof.

Manner of Conducting Redemptions

We will provide our public stockholders with the

opportunity to redeem all or a portion of their public shares upon the completion of our initial business combination either (i) in

connection with a stockholder meeting called to approve the business combination or (ii) by means of a tender offer. The decision

as to whether we will seek stockholder approval of a proposed business combination or conduct a tender offer will be made by us, solely

in our discretion, and will be based on a variety of factors such as the timing of the transaction and whether the terms of the transaction

would require us to seek stockholder approval under applicable law or stock exchange listing requirement or whether we were deemed to

be a foreign private issuer (which would require a tender offer rather than seeking stockholder approval under SEC rules). Asset acquisitions

and share purchases would not typically require stockholder approval while direct mergers with our company where we do not survive and

any transactions where we issue more than 20% of our shares of outstanding common stock or seek to amend our amended and restated certificate

of incorporation would require stockholder approval. We currently intend to conduct redemptions in connection with a stockholder vote

unless stockholder approval is not required by applicable law or stock exchange listing requirement and we choose to conduct redemptions

pursuant to the tender offer rules of the SEC for business or other legal reasons. So long as we obtain and maintain a listing for our

securities on the Nasdaq, we will be required to comply with the Nasdaq rules.

If we held a stockholder vote to approve our initial

business combination, we will, pursuant to our amended and restated certificate of incorporation:

● file proxy materials with the SEC.

In the event that we seek stockholder approval

of our initial business combination, we will distribute proxy materials and, in connection therewith, provide our public stockholders

with the redemption rights described above upon completion of the initial business combination.

If we seek stockholder approval, we will complete

our initial business combination only if a majority of the outstanding shares of common stock are voted by the stockholders at a stockholders

meeting to approve the initial business combination, unless applicable law, our corporate governing documents or applicable stock exchange

rules require a different vote, in which case we will complete our initial business combination only if such requisite vote is received.

A quorum for such meeting will consist of the holder present in person or by proxy of shares of outstanding capital stock of the company

representing a majority of the voting power of all outstanding shares of capital stock of the company entitled to vote at such meeting.

Our initial stockholders and the anchor investors will count towards this quorum and, pursuant to the terms of a letter agreement entered

into with us, our sponsor, directors and each member of our management team have agreed to vote their founder shares and any public shares

purchased during or after our IPO, in favor of our initial business combination. For purposes of seeking approval of the majority of our

outstanding shares of common stock voted, non-votes will have no effect on the approval of our initial business combination once

a quorum is obtained. As a result, in addition to our initial stockholders’ and anchor investors’ founder shares, we would

need 10,781,251, or 37.5%, of the 28,750,000 public shares sold in our IPO to be voted in favor of an initial business combination in

order to have our initial business combination approved (assuming all issued and outstanding shares are voted). In addition, in the event

the anchor investors acquire and own an aggregate of 2,300,000 public shares, and vote such public shares in favor of our initial business

combination, then we would need only 8,481,251, or 29.5%, of the 28,750,000 public shares sold in our IPO, to be voted in favor of our

initial business combination in order to have our initial business combination approved (assuming all outstanding shares are voted). Also,

as a result of the founder shares and private placement warrants that our anchor investors may hold (directly or indirectly), they may

have different interests with respect to a vote on an initial business combination than other public stockholders. These quorum and voting

thresholds, and the voting agreements of our initial stockholders, may make it more likely that we will complete our initial business

combination. Each public stockholder may elect to redeem its public shares irrespective of whether they vote for or against the proposed

transaction or whether they were a stockholder on the record date for the stockholder meeting held to approve the proposed transaction.

In addition, our sponsor, directors, each other member of our management team and the anchor investors have entered into agreements with

us, pursuant to which they have agreed to waive their redemption rights with respect to their founder shares and public shares in connection

with (i) the completion of a business combination and (ii) a stockholder vote to approve an amendment to our amended and restated

certificate of incorporation that would affect the substance or timing of our obligation to provide holders of shares of Class A

common stock the right to have their shares redeemed in connection with our initial business combination or to redeem 100% of our public

shares if we have not completed an initial business combination within 18 months (or 21 months or 24 months, as applicable)

from the closing of our IPO.

9

If, however, stockholder approval of the transaction

is required by law or stock exchange listing requirement, or we decide to obtain stockholder approval for business or other legal reasons,

we will, pursuant to our amended and restated certificate of incorporation:

Upon the public announcement of our initial business

combination, we or our sponsor will terminate any plan established in accordance with Rule 10b5-1 to purchase Class A common

stock in the open market if we elect to redeem our public shares through a tender offer, to comply with Rule 14e-5 under the Exchange

Act.

In the event we conduct redemptions pursuant to

the tender offer rules, our offer to redeem will remain open for at least 20 business days, in accordance with Rule 14e-1(a) under

the Exchange Act, and we will not be permitted to complete our initial business combination until the expiration of the tender offer

period. In addition, the tender offer will be conditioned on public stockholders not tendering more than the number of public shares we

are permitted to redeem. If public stockholders tender more shares than we have offered to purchase, we will withdraw the tender offer

and not complete the initial business combination.

Our amended and restated certificate of incorporation

provides that in no event will we redeem our public shares in an amount that would cause our net tangible assets to be less than $5,000,001

(so that we are not subject to the SEC’s “penny stock” rules). Redemptions of our public shares may also be subject

to a higher net tangible asset test or cash requirement pursuant to an agreement relating to our initial business combination. For example,

the proposed business combination may require: (i) cash consideration to be paid to the target or its owners, (ii) cash to

be transferred to the target for working capital or other general corporate purposes or (iii) the retention of cash to satisfy other

conditions in accordance with the terms of the proposed business combination. In the event the aggregate cash consideration we would

be required to pay for all shares of our Class A common stock that are validly submitted for redemption plus any amount required

to satisfy cash conditions pursuant to the terms of the proposed business combination exceed the aggregate amount of cash available to

us, we will not complete the business combination or redeem any shares, and all shares of our Class A common stock submitted for

redemption will be returned to the holders thereof.

Limitation on Redemption upon Completion of Our Initial Business

Combination If We Seek Stockholder Approval

Notwithstanding the foregoing, if we seek stockholder

approval of our initial business combination and we do not conduct redemptions in connection with our initial business combination pursuant

to the tender offer rules, our amended and restated certificate of incorporation provides that a public stockholder, together with any

affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined

under Section 13 of the Exchange Act), will be restricted from seeking redemption rights with respect to the excess shares.

We believe this restriction will discourage stockholders from accumulating large blocks of shares, and subsequent attempts by such holders

to use their ability to exercise their redemption rights against a proposed business combination as a means to force us or our management

to purchase their shares at a significant premium to the then-current market price or on other undesirable terms. Absent this provision,

a public stockholder holding more than an aggregate of 15% of the shares sold in our IPO could threaten to exercise its redemption rights

if such holder’s shares are not purchased by us, our sponsor or our management at a premium to the then-current market price

or on other undesirable terms. By limiting our stockholders’ ability to redeem no more than 15% of the shares sold in our IPO without

our prior consent, we believe we will limit the ability of a small group of stockholders to unreasonably attempt to block our ability

to complete our initial business combination, particularly in connection with a business combination with a target that requires as a

closing condition that we have a minimum net worth or a certain amount of cash.

However, we would not be restricting our stockholders’

ability to vote all of their shares (including excess shares) for or against our initial business combination.

Tendering Share Certificates in Connection with a Tender Offer

or Redemption Rights

Public stockholders seeking to exercise their redemption

rights, whether they are record holders or hold their shares in “street name,” will be required to either tender their certificates

(if any) to our transfer agent prior to the date set forth in the proxy solicitation or tender offer materials, as applicable, mailed

to such holders, or to deliver their shares to the transfer agent electronically using The Depository Trust Company’s DWAC (Deposit/Withdrawal

At Custodian) System, at the holder’s option, in each case up to two business days prior to the initially scheduled vote to approve

the business combination. The proxy solicitation or tender offer materials, as applicable, that we will furnish to holders of our public

shares in connection with our initial business combination will indicate the applicable delivery requirements, which will include the

requirement that a beneficial holder must identify itself in order to validly redeem its shares. Accordingly, a public stockholder would

have from the time we send out our tender offer materials until the close of the tender offer period, or up to two days prior to the initial

vote on the business combination if we distribute proxy materials, as applicable, to tender its shares if it wishes to seek to exercise

its redemption rights. Given the relatively short period in which to exercise redemption rights, it is advisable for stockholders to use

electronic delivery of their public shares.

10

There is a nominal cost associated with the above-referenced tendering

process and the act of certificating the shares or delivering them through the DWAC System. The transfer agent will typically charge the

tendering broker a fee of approximately $80.00 and it would be up to the broker whether or not to pass this cost on to the redeeming holder.

However, this fee would be incurred regardless of whether or not we require holders seeking to exercise redemption rights to tender their

shares. The need to deliver shares is a requirement of exercising redemption rights regardless of the timing of when such delivery must

be effectuated.

The foregoing is different from the procedures

used by many blank check companies. In order to perfect redemption rights in connection with their business combinations, many blank check

companies would distribute proxy materials for the stockholders’ vote on an initial business combination, and a holder could simply

vote against a proposed business combination and check a box on the proxy card indicating such holder was seeking to exercise his or her

redemption rights. After the business combination was approved, the company would contact such stockholder to arrange for him or her to

deliver his or her certificate to verify ownership. As a result, the stockholder then had an “option window” after the completion

of the business combination during which he or she could monitor the price of our shares in the market. If the price rose above the redemption

price, he or she could sell his or her shares in the open market before actually delivering his or her shares to the company for cancellation.

As a result, the redemption rights, to which stockholders were aware they needed to commit before the general meeting, would become “option”

rights surviving past the completion of the business combination until the redeeming holder delivered its certificate. The requirement

for physical or electronic delivery prior to the meeting ensures that a redeeming stockholder’s election to redeem is irrevocable

once the business combination is approved.

Any request to redeem such shares, once made, may

be withdrawn at any time up to two business days prior to the vote on the proposal to approve the business combination, unless otherwise

agreed to by us. Furthermore, if a holder of a public share delivered its certificate in connection with an election of redemption rights

and subsequently decides prior to the applicable date not to elect to exercise such rights, such holder may simply request that the transfer

agent return the certificate (physically or electronically). It is anticipated that the funds to be distributed to holders of our public

shares electing to redeem their shares will be distributed promptly after the completion of our initial business combination.

If our initial business combination is not approved

or completed for any reason, then our public stockholders who elected to exercise their redemption rights would not be entitled to redeem

their shares for the applicable pro rata share of the trust account. In such case, we will promptly return any certificates delivered

by public holders who elected to redeem their shares.

If our initial proposed business combination is

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-04-13 · accession 0001213900-22-019472

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