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BURU US Equity

Nuburu, Inc.Information Technology · Miscellaneous Electrical Machinery, Equipment & Supplies · CIK 1814215 · FY ends Dec 31
$0.04
+0.00 (+3.67%)
USD · as of 2026-08-21 · marketstack

BURU · 10-K · period ended 2020-12-31

← all BURU documents
filed 2021-03-31 · 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

An investment in our securities involves a high

degree of risk. You should consider carefully all of the risks described below, together with the other information contained in this

Report and the prospectus associated with our initial public offering, before making a decision to invest in our securities. If any of

the following events occur, our business, financial condition and operating results may be materially adversely affected. In that event,

the trading price of our securities could decline, and you could lose all or part of your investment. For risk factors related to

the Business Combination, please refer to the registration statement on Form S-4 initially filed with the SEC on March 25, 2021.

Risks Relating to our Search for, and Consummation of or Inability

to Consummate, a Business Combination

We are a newly formed company with no operating history and no

revenues, and you have no basis on which to evaluate our ability to achieve our business objective.

We are a newly formed company with no operating

results. Because we lack an operating history, you have no basis upon which to evaluate our ability to achieve our business objective

of completing our initial business combination with one or more target businesses. We have no plans, arrangements or understandings with

any prospective target business concerning a business combination and may be unable to complete our business combination. If we fail to

complete our business combination, we will never generate any operating revenues.

Past performance by our management team or our Advisors is not

indicative of future performance of an investment in us.

Information regarding performance by, or businesses

associated with, our management team or our Advisors, is presented for informational purposes only. Any past experience and performance

of our management team or our Advisors is not a guarantee either: (1) that we will be able to successfully identify a suitable candidate

for our initial business combination; or (2) of any results with respect to any initial business combination we may consummate. You

should not rely on the historical record of the performance of our management team or our Advisors as being indicative of the future performance

of an investment in us or the returns we will, or are likely to, generate going forward.

Our public stockholders may not be afforded an opportunity to

vote on our proposed business combination, which means we may complete our initial business combination even though a majority of our

public stockholders do not support such a combination.

We may not hold a stockholder vote to approve our

initial business combination unless the business combination would require stockholder approval under applicable law or stock exchange

listing requirements or if we decide to hold a stockholder vote for business or other legal reasons. Except as required by law, the decision

as to whether we will seek stockholder approval of a proposed business combination or will allow stockholders to sell their shares to

us in a tender offer will be made by us, solely in our discretion, and is based on a variety of factors, such as the timing of the transaction

and whether the terms of the transaction would otherwise require us to seek stockholder approval. Accordingly, we may complete our initial

business combination even if holders of a majority of our public shares do not approve of the business combination we complete.

If we seek stockholder approval of our initial business combination,

our initial stockholders have agreed to vote in favor of such initial business combination, regardless of how our public stockholders

vote.

Our initial stockholders have agreed to vote their

founder shares, as well as any public shares purchased during or after our initial public offering, in favor of our initial business combination.

As a result, in addition to our initial stockholders’ founder shares, we would need 12,533,089, or 37.5%, of the 33,421,570 public

shares sold in our initial public offering to be voted in favor of a transaction (assuming all outstanding shares are voted) in order

to have our initial business combination approved. Our initial stockholders own shares representing 20% of our outstanding shares of common

stock immediately following the completion of our initial public offering. Accordingly, if we seek stockholder approval of our initial

business combination, it is more likely that the necessary stockholder approval will be received than would be the case if our initial

stockholders agreed to vote their founder shares in accordance with the majority of the votes cast by our public stockholders.

24

Your only opportunity to affect the investment decision regarding

a potential business combination will be limited to the exercise of your right to redeem your shares from us for cash, unless we seek

stockholder approval of the business combination.

At the time of your investment in us, you will

not be provided with an opportunity to evaluate the specific merits or risks of one or more target businesses. Since our board of directors

may complete a business combination without seeking stockholder approval, public stockholders may not have the right or opportunity to

vote on the business combination, unless we seek such stockholder vote. Accordingly, if we do not seek stockholder approval, your only

opportunity to affect the investment decision regarding a potential business combination may be limited to exercising your redemption

rights within the period of time (which will be at least 20 business days) set forth in our tender offer documents mailed to our public

stockholders in which we describe our initial business combination.

The ability of our public stockholders to redeem their shares

for cash may make our financial condition unattractive to potential business combination targets, which may make it difficult for us to

enter into a business combination with a target.

We may seek to enter into a business combination

transaction agreement with a prospective target that requires as a closing condition that we have a minimum net worth or a certain amount

of cash. If too many public stockholders exercise their redemption rights, we would not be able to meet such closing condition and, as

a result, would not be able to proceed with the business combination. Furthermore, 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. Consequently, if accepting all properly submitted redemption

requests would cause our net tangible assets to be less than $5,000,001 upon consummation of our initial business combination or such

greater amount necessary to satisfy a closing condition as described above, we would not proceed with such redemption and the related

business combination and may instead search for an alternate business combination. Prospective targets will be aware of these risks and,

thus, may be reluctant to enter into a business combination transaction with us.

The ability of our public stockholders to exercise redemption

rights with respect to a large number of our shares may not allow us to complete the most desirable business combination or optimize our

capital structure.

At the time we enter into an agreement for our

initial business combination, we will not know how many stockholders may exercise their redemption rights, and therefore will need to

structure the transaction based on our expectations as to the number of shares that will be submitted for redemption. If our business

combination agreement requires us to use a portion of the cash in the trust account to pay the purchase price, or requires us to have

a minimum amount of cash at closing, we will need to reserve a portion of the cash in the trust account to meet such requirements, or

arrange for third party financing. In addition, if a larger number of shares are submitted for redemption than we initially expected,

we may need to restructure the transaction to reserve a greater portion of the cash in the trust account or arrange for third party financing.

Raising additional third party financing may involve dilutive equity issuances or the incurrence of indebtedness at higher than desirable

levels. The above considerations may limit our ability to complete the most desirable business combination available to us or optimize

our capital structure. The amount of the deferred underwriting commissions payable to the underwriter will not be adjusted for any shares

that are redeemed in connection with a business combination. The per-share amount we will distribute to stockholders who properly exercise

their redemption rights will not be reduced by the deferred underwriting commission and after such redemptions, the per-share value of

shares held by non-redeeming stockholders will reflect our obligation to pay the deferred underwriting commissions.

The ability of our public stockholders to exercise redemption

rights with respect to a large number of our shares could increase the probability that our initial business combination would not be

consummated and that you would have to wait for liquidation in order to redeem your stock.

If our business combination agreement requires

us to use a portion of the cash in the trust account to pay the purchase price, or requires us to have a minimum amount of cash at closing,

the probability that our initial business combination would not be consummated is increased. If our initial business combination is unsuccessful,

you would not receive your pro rata portion of the trust account until we liquidate the trust account. If you are in need of immediate

liquidity, you could attempt to sell your stock in the open market; however, at such time our stock may trade at a discount to the pro rata

amount per share in the trust account. In either situation, you may suffer a material loss on your investment or lose the benefit of funds

expected in connection with our redemption until we liquidate or you are able to sell your stock in the open market.

25

The requirement that we complete our initial business combination

within the prescribed time frame may give potential target businesses leverage over us in negotiating a business combination and may decrease

our ability to conduct due diligence on potential business combination targets as we approach our dissolution deadline, which could undermine

our ability to complete our business combination on terms that would produce value for our stockholders.

Any potential target business with which we enter

into negotiations concerning a business combination will be aware that we must complete our initial business combination within 24 months

from the closing of our initial public offering. Consequently, such target business may obtain leverage over us in negotiating a business

combination, knowing that if we do not complete our initial business combination with that particular target business, we may be unable

to complete our initial business combination with any target business. This risk will increase as we get closer to the timeframe described

above. In addition, we may have limited time to conduct due diligence and may enter into our initial business combination on terms that

we would have rejected upon a more comprehensive investigation.

Our search for a business combination, and any target business

with which we ultimately consummate a business combination, may be materially adversely affected by the recent coronavirus (COVID-19)

outbreak and the status of debt and equity markets.

In December 2019, a novel strain of coronavirus

was reported to have surfaced in Wuhan, China, which has and is continuing to spread throughout the world, including the United States.

On January 30, 2020, the World Health Organization declared the outbreak of COVID-19 a “Public Health Emergency of International

Concern.” On January 31, 2020, U.S. Health and Human Services Secretary Alex M. Azar II declared a public health emergency

for the United States to aid the U.S. healthcare community in responding to COVID-19, and on March 11, 2020 the World Health Organization

characterized the outbreak as a “pandemic”. The COVID-19 outbreak has and a significant outbreak of other infectious diseases

could result in a widespread health crisis that could adversely affect the economies and financial markets worldwide, and the business

of any potential target business with which we consummate a business combination could be materially and adversely affected. Furthermore,

we may be unable to complete a business combination if continued concerns relating to COVID-19 continue to restrict travel, limit the

ability to have meetings with potential investors or the target company’s personnel, vendors and services providers are unavailable

to negotiate and consummate a transaction in a timely manner. The extent to which COVID-19 impacts our search for a business combination

will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning

the severity of COVID-19 and the actions to contain COVID-19 or treat its impact, among others. If the disruptions posed by COVID-19 or

other matters of global concern continue for an extensive period of time, our ability to consummate a business combination, or the operations

of a target business with which we ultimately consummate a business combination, may be materially adversely affected. In addition, our

ability to consummate a transaction may be dependent on the ability to raise equity and debt financing which may be impacted by COVID-19

and other events, including as a result of increased market volatility, decreased market liquidity and third-party financing being unavailable

on terms acceptable to us or at all.

We may not be able to complete our initial business combination

within the prescribed time frame, in which case we would cease all operations except for the purpose of winding up and we would redeem

our public shares and liquidate, in which case our public stockholders may only receive $10.00 per share, or less than such amount in

certain circumstances, and our warrants will expire worthless.

Our sponsor, executive officers and directors

have agreed that we must complete our initial business combination within 24 months from the closing of our initial public

offering. We may not be able to find a suitable target business and complete our initial business combination within such time

period. If we have not completed our initial business combination within such time period, we will: (i) cease all operations

except for the purpose of winding up; (ii) as promptly as reasonably possible but not more than ten business days thereafter,

redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account

including interest earned on the funds held in the trust account and not previously released to us to pay our franchise and income

taxes (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding public shares, which

redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further

liquidating distributions, if any), subject to applicable law; and (iii) as promptly as reasonably possible following such

redemption, subject to the approval of our remaining stockholders and our board of directors, dissolve and liquidate, subject in

each case to our obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. In

such case, our public stockholders may only receive $10.00 per share, and our warrants will expire worthless. In certain

circumstances, our public stockholders may receive less than $10.00 per share on the redemption of their shares.

26

If we are unable to complete an initial business

combination within the 24-month period from the closing of our initial public offering, we may seek an amendment to our amended and restated

certificate of incorporation to extend the period of time we have to complete an initial business combination beyond 24 months. Our

amended and restated certificate of incorporation requires that such an amendment be approved by holders of 65% of our outstanding common

stock.

If we seek stockholder approval of our initial business combination,

our sponsor, directors, officers, advisors and their affiliates may elect to purchase shares from public stockholders, which may influence

a vote on a proposed business combination and reduce the public “float” of our Class A common stock.

If we seek stockholder approval of our initial

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

our sponsor, directors, officers, advisors or their affiliates may purchase shares in privately negotiated transactions or in the open

market either prior to or following the completion of our initial business combination, although they are under no obligation to do so.

Such a purchase may include a contractual acknowledgement 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. The purpose of such purchases could be to vote such shares in favor of the business combination and thereby increase the likelihood

of obtaining stockholder approval of the business combination, or 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 business combination, where it appears that such requirement

would otherwise not be met. This may result in the completion of our 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 and the number of beneficial holders of our securities may be reduced, possibly making

it difficult to obtain or maintain the quotation, listing or trading of our securities on a national securities exchange.

If a stockholder fails to receive notice of our offer to redeem

our public shares in connection with our business combination, or fails to comply with the procedures for tendering its shares, such shares

may not be redeemed.

We will comply with the tender offer rules or proxy

rules, as applicable, when conducting redemptions in connection with our business combination. Despite our compliance with these rules,

if a stockholder fails to receive our tender offer or proxy materials, as applicable, such stockholder may not become aware of the opportunity

to redeem its shares. In addition, 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. For example, we may require our public

stockholders seeking to exercise their redemption rights, whether they are record holders or hold their shares in “street name,”

to either tender their certificates to our transfer agent prior to the date set forth in the tender offer documents or proxy materials

mailed to such holders, or up to two business days prior to the initially scheduled vote on the proposal to approve the business combination

in the event we distribute proxy materials, or to deliver their shares to the transfer agent electronically. In the event that a stockholder

fails to comply with these or any other procedures, its shares may not be redeemed.

27

As the number of special purpose acquisition companies evaluating

targets increases, attractive targets may become scarcer and there may be more competition for attractive targets. This could increase

the cost of our initial business combination and could even result in our inability to find a target or to consummate an initial business

combination.

In recent years, the number of special

purpose acquisition companies that have been formed has increased substantially. Many potential targets for special purpose

acquisition companies have already entered into an initial business combination, and there are still many special purpose

acquisition companies seeking targets for their initial business combination, as well as many such companies currently in

registration. As a result, at times, fewer attractive targets may be available, and it may require more time, more effort and more

resources to identify a suitable target and to consummate an initial business combination. In addition, because there are more

special purpose acquisition companies seeking to enter into an initial business combination with available targets, the competition

for available targets with attractive fundamentals or business models may increase, which could cause target companies to demand

improved financial terms. Attractive deals could also become scarcer for other reasons, such as economic or industry sector

downturns, geopolitical tensions or increases in the cost of additional capital needed to close business combinations or operate

targets post-business combination. This could increase the cost of, delay or otherwise complicate or frustrate our ability to find

and consummate an initial business combination, and may result in our inability to consummate an initial business combination on

terms favorable to our investors altogether.

You will not have any rights or interests in funds from the trust

account, except under certain limited circumstances. To liquidate your investment, therefore, you may be forced to sell your public shares

or warrants, potentially at a loss.

Our public stockholders will be entitled to receive

funds from the trust account only upon the earliest to occur of: (a) the completion of our initial business combination, (b) the

redemption of any public shares properly tendered in connection with a stockholder vote to amend our amended and restated certificate

of incorporation (i) to modify the substance or timing of our obligation to provide holders of our 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 do

not complete our initial business combination within 24 months from the closing of our initial public offering or (ii) with

respect to any other provisions relating to the rights of holders of our Class A common stock, and (c) the redemption of our

public shares if we have not consummated our business combination within 24 months from the closing of our initial public offering,

subject to applicable law. In addition, if we are unable to complete an initial business combination within 24 months from the closing

of our initial public offering for any reason, compliance with Delaware law may require that we submit a plan of dissolution to our then-existing

stockholders for approval prior to the distribution of the proceeds held in our trust account. In that case, public stockholders may be

forced to wait beyond 24 months from the closing of our initial public offering before they receive funds from our trust account.

In no other circumstances will a public stockholder have any right or interest of any kind in the trust account. Accordingly, to liquidate

your investment, you may be forced to sell your public shares or warrants, potentially at a loss.

Because of our limited resources and the significant competition

for business combination opportunities, it may be more difficult for us to complete our initial business combination. If we are unable

to complete our initial business combination, our public stockholders may receive only approximately $10.00 per share on our redemption

of our public shares, or less than such amount in certain circumstances, and our warrants will expire worthless.

We expect to encounter intense competition from

other entities having a business objective similar to ours, including private investors (which may be individuals or investment partnerships),

other blank check companies and other entities, domestic and international, competing for the types of businesses we intend to acquire.

Many of these individuals and entities are well-established and have extensive experience in identifying and effecting, directly or indirectly,

acquisitions of companies operating in or providing services to various industries. Many of these competitors possess greater technical,

human and other resources or more local industry knowledge than we do and our financial resources will be relatively limited when contrasted

with those of many of these competitors. While we believe there are numerous target businesses we could potentially acquire with the net

proceeds of our initial public offering and the sale of the private placement warrants, our ability to compete with respect to the acquisition

of certain target businesses that are sizable will be limited by our available financial resources. This inherent competitive limitation

gives others an advantage in pursuing the acquisition of certain target businesses. Furthermore, because we are obligated to pay cash

for the shares of Class A common stock which our public stockholders redeem in connection with our initial business combination,

target companies will be aware that this may reduce the resources available to us for our initial business combination.

This may place us at a competitive disadvantage

in successfully negotiating a business combination. If we are unable to complete our initial business combination, our public stockholders

may receive only approximately $10.00 per share on the liquidation of our trust account and our warrants will expire worthless. In certain

circumstances, our public stockholders may receive less than $10.00 per share upon our liquidation.

28

If the net proceeds of our initial public offering and the sale

of the private placement warrants not being held in the trust account are insufficient to allow us to operate for at least the next 24 months,

we may be unable to complete our initial business combination, in which case our public stockholders may only receive $10.00 per share,

or less than such amount in certain circumstances, and our warrants will expire worthless.

The funds available to us outside of the trust

account may not be sufficient to allow us to operate for at least the 24 months from the closing of our initial public offering,

assuming that our initial business combination is not completed during that time. We believe that the funds available to us outside of

the trust account will be sufficient to allow us to operate for the 24 months following the closing of our initial public offering;

however, we cannot assure you that our estimate is accurate. Of the funds available to us, we could use a portion of the funds available

to us to pay fees to consultants to assist us with our search for a target business. We could also use a portion of the funds as a down

payment or to fund a “no-shop” provision (a provision in letters of intent designed to keep target businesses from “shopping”

around for transactions with other companies on terms more favorable to such target businesses) with respect to a particular proposed

business combination. If we are unable to complete our initial business combination, our public stockholders may receive only approximately

$10.00 per share on the liquidation of our trust account and our warrants will expire worthless. In certain circumstances, our public

stockholders may receive less than $10.00 per share upon our liquidation.

If third parties bring claims against us, the proceeds held in

the trust account could be reduced and the per-share redemption amount received by stockholders may be less than $10.00 per share.

Our placing of funds in the trust account may not

protect those funds from third-party claims against us. Although we will seek to have all vendors, service providers (other than our independent

registered public accounting firm), prospective target businesses or other entities with which we do business execute agreements with

us waiving any right, title, interest or claim of any kind in or to any monies held in the trust account for the benefit of our public

stockholders, such parties may not execute such agreements, or even if they execute such agreements they may not be prevented from bringing

claims against the trust account, including, but not limited to, fraudulent inducement, breach of fiduciary responsibility or other similar

claims, as well as claims challenging the enforceability of the waiver, in each case in order to gain advantage with respect to a claim

against our assets, including the funds held in the trust account. If any third party refuses to execute an agreement waiving such claims

to the monies held in the trust account, our management will perform an analysis of the alternatives available to it and will only enter

into an agreement with a third party that has not executed a waiver if management believes that such third party’s engagement would

be significantly more beneficial to us than any alternative. The underwriter of our initial public offering will not execute an agreement

with us waiving such claims to the monies in the trust account.

Examples of possible instances where we may

engage a third party that refuses to execute a waiver include the engagement of a third party consultant whose particular expertise

or skills are believed by management to be significantly superior to those of other consultants that would agree to execute a waiver

or in cases where management is unable to find a service provider willing to execute a waiver. In addition, there is no guarantee

that such entities will agree to waive any claims they may have in the future as a result of, or arising out of, any negotiations,

contracts or agreements with us and will not seek recourse against the trust account for any reason. Upon redemption of our public

shares, if we are unable to complete our business combination within the prescribed timeframe, or upon the exercise of a redemption

right in connection with our business combination, we will be required to provide for payment of claims of creditors that were not

waived that may be brought against us within the 10 years following redemption. Accordingly, the per-share redemption amount

received by public stockholders could be less than the $10.00 per share initially held in the trust account, due to claims of such

creditors. Our sponsor has agreed that it will be liable to us if and to the extent any claims by a vendor for services rendered or

products sold to us, or a prospective target business with which we have discussed entering into a transaction agreement, reduce the

amount of funds in the trust account to below (i) $10.00 per public share or (ii) such lesser amount per public share held

in the trust account as of the date of the liquidation of the trust account due to reductions in the value of the trust assets, in

each case net of the interest that may be withdrawn to pay our franchise and income taxes. This liability will not apply with

respect to any claims by a third party who executed a waiver of any and all rights to seek access to the trust account and except as

to any claims under our indemnity of the underwriter of our initial public offering against certain liabilities, including

liabilities under the Securities Act. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third

party, then our sponsor will not be responsible to the extent of any liability for such third party claims. We have not

independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations and believe that our

sponsor’s only assets are securities of our company. We have not asked our sponsor to reserve for such indemnification

obligations. Therefore, our sponsor may not be able to satisfy those obligations. As a result, if any such claims were successfully

made against the trust account, the funds available for our initial business combination and redemptions could be reduced to less

than $10.00 per public share. In such event, we may not be able to complete our initial business combination, and you would receive

such lesser amount per share in connection with any redemption of your public shares. None of our officers will indemnify us for

claims by third parties including, without limitation, claims by vendors and prospective target businesses.

29

Our stockholders may be held liable for claims by third parties

against us to the extent of distributions received by them upon redemption of their shares.

Under the DGCL, stockholders may be held liable

for claims by third parties against a corporation to the extent of distributions received by them in a dissolution. The pro rata

portion of our trust account distributed to our public stockholders upon the redemption of our public shares in the event we do not complete

our initial business combination within 24 months from the closing of our initial public offering may be considered a liquidating

distribution under Delaware law. If a corporation complies with certain procedures set forth in Section 280 of the DGCL intended

to ensure that it makes reasonable provision for all claims against it, including a 60-day notice period during which any third-party

claims can be brought against the corporation, a 90-day period during which the corporation may reject any claims brought, and an additional

150-day waiting period before any liquidating distributions are made to stockholders, any liability of stockholders with respect to a

liquidating distribution is limited to the lesser of such stockholder’s pro rata share of the claim or the amount distributed

to the stockholder, and any liability of the stockholder would be barred after the third anniversary of the dissolution. However, it is

our intention to redeem our public shares as soon as reasonably possible following the 24th month from the closing of our initial public

offering in the event we do not complete our business combination and, therefore, we do not intend to comply with the foregoing procedures.

Because we will not be complying with Section 280,

Section 281(b) of the DGCL requires us to adopt a plan, based on facts known to us at such time that will provide for our payment

of all existing and pending claims or claims that may be potentially brought against us within the 10 years following our dissolution.

However, because we are a blank check company, rather than an operating company, and our operations will be limited to searching for prospective

target businesses to acquire, the only likely claims to arise would be from our vendors (such as lawyers, investment bankers, etc.) or

prospective target businesses. If our plan of distribution complies with Section 281(b) of the DGCL, any liability of stockholders

with respect to a liquidating distribution is limited to the lesser of such stockholder’s pro rata share of the claim or the

amount distributed to the stockholder, and any liability of the stockholder would likely be barred after the third anniversary of the

dissolution. We cannot assure you that we will properly assess all claims that may be potentially brought against us. As such, our stockholders

could potentially be liable for any claims to the extent of distributions received by them (but no more) and any liability of our stockholders

may extend beyond the third anniversary of such date. Furthermore, if the pro rata portion of our trust account distributed to our

public stockholders upon the redemption of our public shares in the event we do not complete our initial business combination within 24 months

from the closing of our initial public offering is not considered a liquidating distribution under Delaware law and such redemption distribution

is deemed to be unlawful, then pursuant to Section 174 of the DGCL, the statute of limitations for claims of creditors could then

be six years after the unlawful redemption distribution, instead of three years, as in the case of a liquidating distribution.

We may not hold an annual meeting of stockholders until after

the consummation of our initial business combination, which could delay the opportunity for our stockholders to elect directors.

In accordance with the NYSE corporate governance

requirements, we are not required to hold an annual meeting until one year after our first fiscal year end following our listing on the

NYSE. Under Section 211(b) of the DGCL, we are, however, required to hold an annual meeting of stockholders for the purposes of electing

directors in accordance with our bylaws unless such election is made by written consent in lieu of such a meeting. We may not hold an

annual meeting of stockholders to elect new directors prior to the consummation of our initial business combination, and thus we may not

be in compliance with Section 211(b) of the DGCL, which requires an annual meeting. Therefore, if our stockholders want us to hold

an annual meeting prior to the consummation of our initial business combination, they may attempt to force us to hold one by submitting

an application to the Delaware Court of Chancery in accordance with Section 211(c) of the DGCL.

30

Because we are not limited to a particular industry, sector or

any specific target businesses with which to pursue our initial business combination, you will be unable to ascertain the merits or risks

of any particular target business’ operations.

Although we expect to focus our search for a

target business in the industrial sector, we may seek to complete a business combination with an operating company in any industry

or sector. However, we are not, under our amended and restated certificate of incorporation, permitted to effectuate our business

combination with another blank check company or similar company with nominal operations. To the extent we complete our business

combination, we may be affected by numerous risks inherent in the business operations with which we combine. For example, if we

combine with a financially unstable business or an entity lacking an established record of revenues or earnings, we may be affected

by the risks inherent in the business and operations of a financially unstable or a development stage entity. Although our officers

and directors will endeavor to evaluate the risks inherent in a particular target business, we cannot assure you that we will

properly ascertain or assess all of the significant risk factors or that we will have adequate time to complete due diligence.

Furthermore, some of these risks may be outside of our control and leave us with no ability to control or reduce the chances that

those risks will adversely impact a target business. We also cannot assure you that an investment in our units will ultimately

prove to be more favorable to investors than a direct investment, if such opportunity were available, in a business combination

target. Accordingly, any stockholders who choose to remain stockholders following the business combination could suffer a reduction

in the value of their shares. Such stockholders are unlikely to have a remedy for such reduction in value.

We may seek acquisition opportunities in industries or sectors

which may or may not be outside of our management’s area of expertise.

We may consider a business combination outside

of our management’s area of expertise if a business combination candidate is presented to us and we determine that such candidate

offers an attractive acquisition opportunity for our company. Although our management will endeavor to evaluate the risks inherent in

any particular business combination candidate, we cannot assure you that we will adequately ascertain or assess all of the significant

risk factors. We also cannot assure you that an investment in our units will not ultimately prove to be less favorable to investors

in our initial public offering than a direct investment, if an opportunity were available, in a business combination candidate. In the

event we elect to pursue an acquisition outside of the areas of our management’s expertise, our management’s expertise may

not be directly applicable to its evaluation or operation, and the information contained in our initial prospectus regarding the areas

of our management’s expertise would not be relevant to an understanding of the business that we elect to acquire. As a result, our

management may not be able to adequately ascertain or assess all of the significant risk factors. Accordingly, any stockholders who choose

to remain stockholders following our business combination could suffer a reduction in the value of their shares. Such stockholders are

unlikely to have a remedy for such reduction in value.

We do not have a specified maximum redemption threshold. The absence

of such a redemption threshold may make it possible for us to complete a business combination with which a substantial majority of our

stockholders do not agree.

Our amended and restated certificate of incorporation

does not provide a specified maximum redemption threshold, except 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 or any greater net tangible asset or cash requirement which may be contained

in the agreement relating to our initial business combination. As a result, we may be able to complete our business combination even though

a substantial majority of our public stockholders do not agree with the transaction and have redeemed their shares or, if we seek stockholder

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

tender offer rules, have entered into privately negotiated agreements to sell their shares to our sponsor, officers, directors, Advisors

or their affiliates. In the event the aggregate cash consideration we would be required to pay for all shares of 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, all

shares of Class A common stock submitted for redemption will be returned to the holders thereof, and we instead may search for an

alternate business combination.

In order to effectuate our initial business combination, we may

seek to amend our amended and restated certificate of incorporation or governing instruments in a manner that will make it easier for

us to complete our initial business combination but that our stockholders may not support.

In order to effectuate a business

combination, blank check companies have, in the recent past, amended various provisions of their charters and modified governing

instruments, including their warrant agreements. For example, blank check companies have amended the definition of business

combination, increased redemption thresholds and extended the time to consummate an initial business combination and, with respect

to their warrants, amended their warrant agreements to require the warrants to be exchanged for cash and/or other securities. We

cannot assure you that we will not seek to amend our charter or governing instruments or extend the time to consummate an initial

business combination in order to effectuate our initial business combination.

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Our initial stockholders may exert a substantial influence on

actions requiring a stockholder vote, potentially in a manner that you do not support.

Our initial stockholders own shares representing

20% of our issued and outstanding shares of common stock. Accordingly, they may exert a substantial influence on actions requiring a stockholder

vote, potentially in a manner that you do not support, including amendments to our amended and restated certificate of incorporation and

approval of major corporate transactions. If our initial stockholders purchase any additional shares of common stock in the aftermarket

or in privately negotiated transactions, this would increase their control. Factors that would be considered in making such additional

purchases would include consideration of the current trading price of our Class A common stock. In addition, our board of directors,

whose members were elected by our initial stockholders, is and will be divided into three classes, each of which will generally serve

for a term of three years with only one class of directors being elected in each year. We may not hold an annual meeting of stockholders

to elect new directors prior to the completion of our business combination, in which case all of the current directors will continue in

office until at least the completion of the business combination. If there is an annual meeting, as a consequence of our “staggered”

board of directors, only a minority of the board of directors will be considered for election and our initial stockholders, because of

their ownership position, will have considerable influence regarding the outcome. In addition, prior to the completion of an initial business

combination, holders of a majority of our founder shares may remove a member of the board of directors for any reason. In addition, as

long as our sponsor is controlled by our founders, we have agreed not to enter into a definitive agreement regarding an initial business

combination without the prior consent of our sponsor. Accordingly, our initial stockholders will continue to exert control at least until

the completion of our business combination.

You are not entitled to protections normally afforded to investors

of many other blank check companies.

Since the net proceeds of our initial public offering

and the sale of the private placement warrants are intended to be used to complete an initial business combination with a target business,

we may be deemed to be a “blank check” company under the United States securities laws. However, because we have net tangible

assets in excess of $5,000,000 upon the successful completion of our initial public offering and the sale of the private placement warrants

and have filed a Current Report on Form 8-K, including an audited balance sheet demonstrating this fact, we are exempt from rules promulgated

by the SEC to protect investors in blank check companies, such as Rule 419. Accordingly, investors are not be afforded the benefits

or protections of those rules. Among other things, this means our units are tradable and we have a longer period of time to complete

our business combination than do companies subject to Rule 419. Moreover, if our initial public offering were subject to Rule 419,

that rule would prohibit the release of any interest earned on funds held in the trust account to us unless and until the funds in the

trust account were released to us in connection with our completion of an initial business combination.

We may be required to take write-downs or write-offs, restructuring

and impairment or other charges that could have a significant negative effect on our financial condition, results of operations and our

stock price, which could cause you to lose some or all of your investment.

Even if we conduct extensive due diligence on

a target business with which we combine, we cannot assure you that this diligence will surface all material issues that may be

present inside a particular target business, that it would be possible to uncover all material issues through a customary amount of

due diligence, or that factors outside of the target business and outside of our control will not later arise. As a result of these

factors, we may be forced to later write-down or write-off assets, restructure our operations, or incur impairment or other charges

that could result in our reporting losses. Even if our due diligence successfully identifies certain risks, unexpected risks may

arise and previously known risks may materialize in a manner not consistent with our preliminary risk analysis. Even though these

charges may be non-cash items and not have an immediate impact on our liquidity, the fact that we report charges of this nature

could contribute to negative market perceptions about us or our securities. In addition, charges of this nature may cause us to

violate net worth or other covenants to which we may be subject as a result of assuming pre-existing debt held by a target business

or by virtue of our obtaining post-combination debt financing. Accordingly, any stockholders who choose to remain stockholders

following the business combination could suffer a reduction in the value of their shares. Such stockholders are unlikely to have a

remedy for such reduction in value unless they are able to successfully claim that the reduction was due to the breach by our

officers or directors of a duty of care or other fiduciary duty owed to such stockholders, or if they are able to successfully bring

a private claim under securities laws that the tender offer materials or proxy statement related to our initial business combination

contained an actionable material misstatement or material omission.

32

Our directors may decide not to enforce the indemnification obligations

of our sponsor, resulting in a reduction in the amount of funds in the trust account available for distribution to our public stockholders.

In the event that the proceeds in the trust account

are reduced below the lesser of (i) $10.00 per public share or (ii) such lesser amount per share held in the trust account as

of the date of the liquidation of the trust account due to reductions in the value of the trust assets, in each case net of the interest

which may be withdrawn to pay our franchise and income taxes, and our sponsor asserts that it is unable to satisfy its obligations or

that it has no indemnification obligations related to a particular claim, our independent directors would determine whether to take legal

action against our sponsor to enforce its indemnification obligations.

While we currently expect that our independent

directors would take legal action on our behalf against our sponsor to enforce its indemnification obligations to us, it is possible that

our independent directors in exercising their business judgment may choose not to do so if, for example, the cost of such legal action

is deemed by the independent directors to be too high relative to the amount recoverable or if the independent directors determine that

a favorable outcome is not likely. If our independent directors choose not to enforce these indemnification obligations, the amount of

funds in the trust account available for distribution to our public stockholders may be reduced below $10.00 per share.

If, after we distribute the proceeds in the trust account to our

public stockholders, we file a bankruptcy petition or an involuntary bankruptcy petition is filed against us that is not dismissed, a

bankruptcy court may seek to recover such proceeds, and we and our board may be exposed to claims of punitive damages.

If, after we distribute the proceeds in the trust

account to our public stockholders, we file a bankruptcy petition or an involuntary bankruptcy petition is filed against us that is not

dismissed, any distributions received by stockholders could be viewed under applicable debtor/creditor and/or bankruptcy laws as either

a “preferential transfer” or a “fraudulent conveyance.” As a result, a bankruptcy court could seek to recover

all amounts received by our stockholders. In addition, our board of directors may be viewed as having breached its fiduciary duty to our

creditors and/or having acted in bad faith, thereby exposing itself and us to claims of punitive damages, by paying public stockholders

from the trust account prior to addressing the claims of creditors.

If, before distributing the proceeds in the trust account to our

public stockholders, we file a bankruptcy petition or an involuntary bankruptcy petition is filed against us that is not dismissed, the

claims of creditors in such proceeding may have priority over the claims of our stockholders and the per-share amount that would otherwise

be received by our stockholders in connection with our liquidation may be reduced.

If, before distributing the proceeds in the trust

account to our public stockholders, we file a bankruptcy petition or an involuntary bankruptcy petition is filed against us that is not

dismissed, the proceeds held in the trust account could be subject to applicable bankruptcy law, and may be included in our bankruptcy

estate and subject to the claims of third parties with priority over the claims of our stockholders. To the extent any bankruptcy claims

deplete the trust account, the per-share amount that would otherwise be received by our stockholders in connection with our liquidation

may be reduced.

If we are deemed to be an investment company under the Investment

Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make it

difficult for us to complete our business combination.

If we are deemed to be an investment company under

the Investment Company Act, our activities may be restricted, including:

· restrictions on the nature of our investments; and

· In addition, we may have imposed upon us burdensome requirements, including:

33

· registration as an investment company;

· adoption of a specific form of corporate structure; and

In order not to be regulated as an investment company

under the Investment Company Act, unless we can qualify for an exclusion, we must ensure that we are engaged primarily in a business other

than investing, reinvesting or trading in securities and that our activities do not include investing, reinvesting, owning, holding or

trading “investment securities” constituting more than 40% of our total assets (exclusive of U.S. government securities and

cash items) on an unconsolidated basis. Our business is to identify and complete a business combination and thereafter to operate the

post-transaction business or assets for the long term. We do not plan to buy businesses or assets with a view to resale or profit from

their resale. We do not plan to buy unrelated businesses or assets or to be a passive investor.

We do not believe that our anticipated principal

activities will subject us to the Investment Company Act. To this end, the proceeds held in the trust account may only be invested in

United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act having a maturity

of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company

Act which invest only in direct U.S. government treasury obligations. Pursuant to the trust agreement, the trustee is not permitted to

invest in other securities or assets. By restricting the investment of the proceeds to these instruments, and by having a business plan

targeted at acquiring and growing businesses for the long term (rather than on buying and selling businesses in the manner of a merchant

bank or private equity fund), we intend to avoid being deemed an “investment company” within the meaning of the Investment

Company Act. Our initial public offering was not intended for persons who are seeking a return on investments in government securities

or investment securities. The trust account is intended as a holding place for funds pending the earliest to occur of: (a) the completion

of our initial business combination, (b) the redemption of any public shares properly tendered in connection with a stockholder vote

to amend our amended and restated certificate of incorporation (i) to modify the substance or timing of our obligation to provide

holders of our 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 do not complete our initial business combination within 24 months from the closing of our

initial public offering or (ii) with respect to any other provisions relating to the rights of holders of our Class A common

stock, and (c) the redemption of our public shares if we have not consummated our business combination within 24 months from

the closing of our initial public offering, subject to applicable law. If we do not invest the proceeds as discussed above, we may be

deemed to be subject to the Investment Company Act. If we were deemed to be subject to the Investment Company Act, compliance with these

additional regulatory burdens would require additional expenses for which we have not allotted funds and may hinder our ability to complete

a business combination. If we are unable to complete our initial business combination, our public stockholders may receive only approximately

$10.00 per share on the liquidation of our trust account and our warrants will expire worthless.

We may have a limited ability to assess the management of a prospective

target business and, as a result, may affect our initial business combination with a target business whose management may not have the

skills, qualifications or abilities to manage a public company, which could, in turn, negatively impact the value of our stockholders’

investment in us.

When evaluating the desirability of effecting our

initial business combination with a prospective target business, our ability to assess the target business’ management may be limited

due to a lack of time, resources or information. Our assessment of the capabilities of the target’s management, therefore, may prove

to be incorrect and such management may lack the skills, qualifications or abilities we suspected. Should the target’s management

not possess the skills, qualifications or abilities necessary to manage a public company, the operations and profitability of the post-combination

business may be negatively impacted. Accordingly, any stockholders who choose to remain stockholders following the business combination

could suffer a reduction in the value of their shares. Such stockholders are unlikely to have a remedy for such reduction in value.

34

We may issue notes or other debt securities, or otherwise incur

substantial debt, to complete a business combination, which may adversely affect our leverage and financial condition and thus negatively

impact the value of our stockholders’ investment in us.

We may choose to incur substantial debt to complete

our business combination. We have agreed that we will not incur any indebtedness unless we have obtained from the lender a waiver of any

right, title, interest or claim of any kind in or to the monies held in the trust account. As such, no issuance of debt will affect the

per-share amount available for redemption from the trust account. Nevertheless, the incurrence of debt could have a variety of negative

effects, including:

· our inability to pay dividends on our common stock;

· other disadvantages compared to our competitors who have less debt.

​We may only be able

to complete one business combination with the proceeds of our initial public offering and the sale of the private placement warrants,

which will cause us to be solely dependent on a single business which may have a limited number of products or services. This lack of

diversification may negatively impact our operations and profitability.

The net proceeds from our initial public offering

and the sale of the private placement warrants initially provided us with $325,533,836 that we may use to complete our initial business

combination (after taking into account the $11,697,550 of deferred underwriting commissions being held in the trust account and the expenses

of our initial public offering).

We may effectuate our business combination with

a single target business or multiple target businesses simultaneously or within a short period of time. However, we may not be able to

effectuate our business combination with more than one target business because of various factors, including the existence of complex

accounting issues and the requirement that we prepare and file pro forma financial statements with the SEC that present operating

results and the financial condition of several target businesses as if they had been operated on a combined basis. By completing our initial

business combination with only a single business, our lack of diversification may subject us to numerous economic, competitive and regulatory

developments. Further, we would not be able to diversify our operations or benefit from the possible spreading of risks or offsetting

of losses, unlike other entities which may have the resources to complete several business combinations in different industries or different

areas of a single industry. Accordingly, the prospects for our success may be:

This lack of diversification may subject us to

numerous economic, competitive and regulatory developments, any or all of which may have a substantial adverse impact upon the particular

industry in which we may operate subsequent to our business combination.

35

We may attempt to simultaneously complete business combinations

with multiple prospective targets, which may hinder our ability to complete our business combination and give rise to increased costs

and risks that could negatively impact our operations and profitability.

If we determine to simultaneously acquire several

businesses that are owned by different sellers, we will need for each of such sellers to agree that our purchase of its business is contingent

on the simultaneous closings of the other business combinations, which may make it more difficult for us, and delay our ability, to complete

our initial business combination. With multiple business combinations, we could also face additional risks, including additional burdens

and costs with respect to possible multiple negotiations and due diligence investigations (if there are multiple sellers) and the additional

risks associated with the subsequent assimilation of the operations and services or products of the acquired companies in a single operating

business. If we are unable to adequately address these risks, it could negatively impact our profitability and results of operations.

Because we must furnish our stockholders with target business

financial statements, we may lose the ability to complete an otherwise advantageous initial business combination with some prospective

target businesses.

The federal proxy rules require that the proxy

statement with respect to the vote on an initial business combination include historical and pro forma financial statement disclosure.

We will include the same financial statement disclosure in connection with our tender offer documents, whether or not they are required

under the tender offer rules. These financial statements may be required to be prepared in accordance with, or be reconciled to, accounting

principles generally accepted in the United States of America, or GAAP, or international financial reporting standards, or IFRS, depending

on the circumstances and the historical financial statements may be required to be audited in accordance with the standards of the Public

Company Accounting Oversight Board (United States), or PCAOB. These financial statement requirements may limit the pool of potential target

businesses we may acquire because some targets may be unable to provide such financial statements in time for us to disclose such statements

in accordance with federal proxy rules and complete our initial business combination within the prescribed time frame.

The provisions of our amended and restated certificate of incorporation

that relate to our pre-business combination activity (and corresponding provisions of the agreement governing the release of funds from

our trust account) may be amended with the approval of holders of 65% of our common stock, which is a lower amendment threshold than that

of some other blank check companies. It may be easier for us, therefore, to amend our amended and restated certificate of incorporation

and the trust agreement to facilitate the completion of an initial business combination that some of our stockholders may not support.

Our amended and restated certificate of incorporation

provides that any of its provisions related to pre-business combination activity (including the requirement to deposit proceeds of our

initial public offering and the private placement of warrants into the trust account and not release such amounts except in specified

circumstances, and to provide redemption rights to public stockholders as described herein) may be amended if approved by holders of 65%

of our common stock entitled to vote thereon, and corresponding provisions of the trust agreement governing the release of funds from

our trust account may be amended if approved by holders of 65% of our common stock entitled to vote thereon. In all other instances, our

amended and restated certificate of incorporation may be amended by holders of a majority of our outstanding common stock entitled to

vote thereon, subject to applicable provisions of the DGCL or applicable stock exchange rules. Our initial stockholders, who collectively

beneficially own 20% of our common stock, will participate in any vote to amend our amended and restated certificate of incorporation

and/or trust agreement and will have the discretion to vote in any manner they choose. As a result, we may be able to amend the provisions

of our amended and restated certificate of incorporation which govern our pre-business combination behavior more easily than some other

blank check companies, and this may increase our ability to complete a business combination with which you do not agree. Our stockholders

may pursue remedies against us for any breach of our amended and restated certificate of incorporation.

36

Our sponsor, executive officers and directors have

agreed, pursuant to a written agreement with us, that they will not propose any amendment to our amended and restated certificate of incorporation

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-12-31, filed 2021-03-31 · accession 0001104659-21-044824

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