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OBIO US Equity

Orchestra BioMed Holdings, Inc.Health Care · Surgical & Medical Instruments & Apparatus · CIK 1814114 · FY ends Dec 31
$5.55
-0.11 (-1.94%)
USD · as of 2026-08-19 · marketstack

OBIO · 10-K · period ended 2021-12-31

← all OBIO documents
filed 2022-03-31 · 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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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2021

or

☐TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _____________ to

________________

Commission file number: 001-39421

HEALTH SCIENCES ACQUISITIONS CORPORATION 2

(Exact name of registrant as specified in its charter)

Cayman Islands n/a

(State or other jurisdiction of (I.R.S. Employer

incorporation or organization) Identification No.)

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including

area code: (646)597-6980

Securities registered pursuant to Section 12(b)

of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Ordinary Shares, par value $0.0001 per share HSAQ The Nasdaq Stock Market LLC

Securities registered pursuant to Section 12(g)

of the Act: None.

Indicate by check mark if the registrant is a well-known seasoned issuer,

as defined in Rule 405 of the Securities Act. Yes ☐No☒

Indicate by check mark if the registrant is not required to file reports

pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐No☒

Indicate by check mark whether the registrant

(1) has filed all reports required by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements

for the past 90 days. Yes☒ No ☐

Indicate by check mark whether the registrant

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405

of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes☒ No ☐

Indicate by check mark whether the registrant

is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.

See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”

and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☒

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant

has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial

reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or

issued its audit report. ☐

Indicate by check mark whether the registrant

is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒

No ☐

At June 30, 2021, the aggregate market value of

the registrant’s ordinary shares held by non-affiliates of the registrant was $163.2 million.

As of March 23, 2022, 20,450,000 ordinary shares,

par value $0.0001 per share, were issued and outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

None.

HEALTH SCIENCES ACQUISITIONS CORPORATION 2

Annual Report on Form 10-K for the Year Ended

December 31, 2021

part I 1

ITEM 1. BUSINESS 1

ITEM 1A. RISK FACTORS 18

ITEM 1B. UNRESOLVED STAFF COMMENTS 18

ITEM 2. PROPERTIES 18

ITEM 3. LEGAL PROCEEDINGS 18

ITEM 4. MINE SAFETY DISCLOSURES 18

ITEM 6. [RESERVED] 19

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 24

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 25

ITEM 9A. CONTROLS AND PROCEDURES 25

ITEM 9B. OTHER INFORMATION 26

ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS 26

part III 27

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 27

ITEM 11. EXECUTIVE COMPENSATION 34

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES 38

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 39

i

FORWARD LOOKING STATEMENTS

This Annual Report on Form

10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, or the Securities Act,

and Section 21E of the Securities Exchange Act of 1934, or the Exchange Act. The statements contained in this report that are not

purely historical are forward-looking statements. Our forward-looking statements include, but are not limited to, statements regarding

our or our management’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 “anticipates,” “believe,” “continue,” “could,”

“estimate,” “expect,” “intend,” “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 complete our initial business combination;

● our pool of prospective target businesses;

● the potential liquidity and trading of our securities;

● the lack of a market for our securities;

● our financial performance.

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. 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 and/or if and when

management knows or has a reasonable basis on which to conclude that previously disclosed projections are no longer reasonably attainable.

ii

part

I

ITEM 1. BUSINESS

General

Health Sciences Acquisitions Corporation 2 (“we,”

“us,” or “our”) is a blank check company incorporated on May 25, 2020 as a Cayman Islands exempted company.

We were incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization

or similar business combination with one or more businesses, which we refer to throughout this annual report as our initial business combination.

Although there is no restriction or limitation on what industry our target operates in, it is our intention to pursue prospective targets

that are focused on healthcare innovation. We anticipate targeting companies domiciled in North America or Europe that are developing

assets in the biopharma and medical technology sectors, which aligns with our management team’s experience in healthcare investing

and drug development.

Our Sponsor and Competitive Advantages

HSAC 2 Holdings, LLC, our sponsor (the “sponsor”),

is an affiliate of RTW Investments, LP, or RTW, a New York based financial firm managing approximately $8.7 billion of regulatory

assets under management, as of December 31, 2020. RTW was formed in 2009 by Roderick Wong, MD, and has garnered a reputation as a

leading capital provider to healthcare industry entrepreneurs and academic investigators due to its investment expertise, deep industry

relationships, benevolent activism, and long-standing track record.

Our management team is led by Dr. Roderick

Wong and Dr. Naveen Yalamanchi, Chief Investment Officer and Portfolio Manager of RTW, respectively. Drs. Wong and Yalamanchi have

more than 31 years of combined experience in healthcare investing. Dr. Wong’s specialization lies within the biopharma

area, and Dr. Yalamanchi’s focus lies within the medical technology sector, including, but not limited to, device and diagnostic

companies.

We believe that our company’s philosophical

alignment with RTW, and our ability to leverage the rigorous and comprehensive scientific and financial analysis that RTW is known for,

provides us with a strong competitive advantage. RTW focuses on identifying transformational innovations across the life sciences space,

specifically backing scientific programs that have the potential to disrupt the current standard of care in their respective disease areas.

RTW’s screening process has been honed by Dr. Wong throughout his over 15-year tenure as an investment management professional.

RTW invests in healthcare companies across the

public/private spectrum, supporting investments through multiple stages of their respective life cycles. To date, RTW has not only delivered

attractive financial returns to investors but has also successfully supported companies through the U.S. Food and Drug Administration,

or FDA, approval process and the commercialization of six commercially available drugs.

RTW is a full life-cycle investor and, as

such, recognizes the importance of providing growth capital along with the support of an experienced team, if and when needed, at any

critical inflection point in an asset’s life cycle. RTW has engaged in new company formations around licensing promising programs

from both biotechnology companies and academic institutions and pairing these programs with world-class management teams. An example

of this is Rocket Pharmaceuticals, Inc., or Rocket, a now publicly traded gene therapy platform company (listed on the Nasdaq Global Market

under the ticker symbol “RCKT”), where Dr. Wong serves as Chairman and Dr. Yalamanchi serves as a director. Rocket

has a pipeline of four clinical stage programs and one pre-clinical stage program, each identified through RTW’s proprietary

“data-first” screening process.

RTW has long-term trusted relationships it

can leverage for investment purposes. Since RTW’s inception, the firm has formed three publicly traded biopharma companies, sponsored

a special purpose acquisition company (Health Sciences Acquisitions Corporation), and listed a closed-ended fund on the Specialist

Fund Segment of the London Stock Exchange that trades under the ticker symbol “RTW”. Since 2015, RTW has met with more than

300 private companies and invested in more than 30 private transactions. The majority of RTW’s private investments since 2015 have

been as a lead or participant in financing rounds involving other active and well-connected investors in the biopharma and medical

technology sectors, illustrative of the value RTW places on syndicating deals with trusted co-investors whose interest align with

maximizing long-term value.

1

RTW’s team is comprised of 60 individuals,

over 40% of whom have medical or advanced scientific training and/or legal or investment banking experience, all of which enable a deeply

differentiated approach to research, idea generation, and deal execution. Complementing RTW’s outstanding scientific perspicacity

and industry relationships is RTW’s business team, whose members bring valuable experiences as a life sciences attorney, industry

operators, consultants and investment bankers, who are actively engaging with banks and academic institutions, sophisticated family offices

and institutional investors, while cultivating strong relationships and expanding our network of key contacts and syndicate partners.

We believe the well-roundedness of the team, strengthened by strong ties across industry, academia, banking platforms, and unaffiliated

investor relationships, will enhance our management team’s ability to source viable prospective target businesses, capitalize them,

and ensure public-market readiness.

We believe that our management team is equipped

with the knowledge, experience, capital and human resources, and sustainable corporate governance practices to pursue unique opportunities

that will offer attractive risk-adjusted returns. In addition, we know first-hand the burden placed on management teams of healthcare

companies while they are simultaneously trying to advance their programs and sell their vision to both investors and the board of directors.

We are prepared to shoulder some of this burden upfront, ultimately allowing our business combination partner to focus on creating value.

With respect to the foregoing examples, past performance

by our management team or RTW, including with respect to Health Sciences Acquisitions Corporation, is not a guarantee either (i) of success

with respect to any business combination we may consummate or (ii) that we will be able to identify a suitable candidate for our initial

business combination. You should not rely on the historical record of our management’s or RTW’s performance as indicative

of our future performance.

Our Experience with Special Purpose Acquisition Companies (“SPACs”)

RTW sponsored Health Sciences Acquisitions Corporation’s

(Nasdaq: HSAC) $115 million initial public offering in May 2019. In December 2019, HSAC completed its business combination

with Immunovant Sciences, Ltd. (“Immunovant”), a clinical-stage biopharmaceutical company focused on enabling normal

lives for patients with autoimmune diseases, and is now publicly listed on Nasdaq as Immunovant, Inc. (Nasdaq: IMVT). HSAC and the subsequent

business combination achieved several important milestones. HSAC closed its business combination with Immunovant 216 days after the

initial public offering. Moreover, the HSAC-Immunovant SPAC achieved an IRR of 106% for ordinary shares and warrant shareholders

from initial public offering to the closing of the business combination. Additionally, the business combination closed with zero redemptions

from shareholders. Dr. Wong served as President, Chief Executive Officer and Chairman of HSAC, Dr. Yalamanchi served as Executive

Vice President, Chief Financial Officer and a board member of HSAC, Alice Lee served as Vice President of Operations and as Secretary

and Treasurer of HSAC, and Stephanie Sirota served as Vice President of Corporate Strategy and Corporate Communications of HSAC.

Our Board of Directors and Management

Roderick Wong, MD, has served as our President

and Chief Executive Officer since June 2020 and as a member of our board of directors since our inception. Dr. Wong has more

than 16 years of healthcare investing experience. Since 2009, he has served as Managing Partner and Chief Investment Officer of RTW.

Prior to forming RTW, Dr. Wong was a Managing Director and sole Portfolio Manager for the Davidson Kempner Healthcare Funds. Prior

to joining Davidson Kempner, Dr. Wong held various healthcare investment and research roles at Sigma Capital Partners and Cowen &

Company. Dr. Wong served as Chairman of the board of directors of Health Sciences Acquisitions Corporation (“HSAC”) and

its Chief Executive Officer from January 2019 until December 2019. Other current and previous directorships include: Rocket

Pharmaceuticals, Inc., where he serves as Chairman, a position he has held since Rocket’s inception in July 2015; Attune Pharmaceuticals,

a portfolio company of RTW, where he has served as a director since June 2018; Landos Biopharma and Ji Xing Pharmaceuticals, portfolio

companies of RTW, where he has served as director since 2019, and NiKang Therapeutics, a portfolio company of RTW, where he has served

as a director since September 2020. Dr. Wong previously served on the board of directors of Penwest Pharmaceuticals in 2010 and Avidity

Biosciences from 2019 until August 2021. He simultaneously received an MD from the University of Pennsylvania Medical School and an MBA

from Harvard Business School, and graduated Phi Beta Kappa with a BS in Economics from Duke University.

2

Naveen Yalamanchi, MD, has served as our

Executive Vice President and Chief Financial Officer and as a member of our board of directors since June 2020. Dr. Yalamanchi

has more than 15 years of healthcare investment and research experience. Since 2015, Dr. Yalamanchi has been a Partner and Portfolio

Manager at RTW. Prior to joining RTW, Dr. Yalamanchi was Vice President and Co-Portfolio Manager at Calamos Arista Partners,

a subsidiary of Calamos Investments, a position he held from 2011 to 2015. Prior to joining Calamos Arista Partners, Dr. Yalamanchi

held various healthcare investment roles at Millennium Management and Davidson Kempner Capital Management, where he worked with Dr. Wong.

Dr. Yalamanchi graduated Phi Beta Kappa with a BS in Biology from the Massachusetts Institute of Technology and received an MD from

the Stanford University School of Medicine. He completed his surgical internship at UCLA Medical Center. Dr. Yalamanchi served as

Vice President and Chief Financial Officer of HSAC from January 2019 until December 2019 and as a director of HSAC from December

2018 until December 2019. Other prior and current directorships include: Rocket Pharmaceuticals, Inc., where he has served as

a director since Rocket’s inception in July 2015, and Ancora Heart and Magnolia Medical Technologies, portfolio companies of

RTW, where Dr. Yalamanchi serves as an observer to the board of directors.

Alice Lee, JD, has served as our Vice President

of Operations and as our Secretary and Treasurer since June 2020. Ms. Lee has served as RTW’s Senior Counsel since October 2017

and Chief Compliance Officer from February 2019 to February 2021 and has more than a decade of experience advising life sciences

companies in corporate and transactional matters. Prior to joining RTW, she most recently served as a senior associate in the Life Sciences

practice at Ropes & Gray LLP from 2015 to 2017. Prior to that, she worked in the Intellectual Property Transactions and Technology

practice at Sullivan & Cromwell LLP from 2010 to 2015, and she began her legal career in the Mergers & Acquisitions

practice at Cravath, Swaine & Moore LLP. Ms. Lee served as Vice President of Operations of HSAC from January 2019 until

December 2019. Ms. Lee received her law degree from Columbia Law School, where she served as a Senior Editor of Columbia Law

Review and was a Harlan Fiske Stone Scholar. She earned an MS from Stanford University in Computer Science (with an emphasis in Bioinformatics),

completed two years of pre-clinical coursework at the Stanford University School of Medicine, where she was an MD candidate, and

graduated Phi Beta Kappa and summa cum laude with a BA in Philosophy from Columbia University. Prior to law school, Ms. Lee worked

as a computational biologist at the H. Lee Moffitt Cancer Center & Research Institute at the University of South Florida and

co-authored “The promise of gene signatures in cancer diagnosis and prognosis” included in the Encyclopedia of Genetics,

Genomics, Proteomics and Bioinformatics and “Fundamentals of Cancer Genomics and Proteomics” included in Surgery: Basic Science

and Clinical Evidence. She also worked as a software development engineer intern at Amazon.com.

Stephanie A. Sirota has served as our Vice

President of Corporate Strategy and Corporate Communications since June 2020. Ms. Sirota has served as RTW’s Chief Business

Officer since 2012 and as a Partner since 2014. Ms. Sirota is responsible for strategy and oversight of RTW’s business development

and strategic partnerships with counterparties including limited partners, banks and academic institutions. She is also responsible for

shaping the firm’s governance policies underscoring impact and sustainability. Ms. Sirota has more than a decade of deal experience

in financial services. Prior to joining RTW, from 2006 to 2010, she served as a director at Valhalla Capital Advisors, a macro and commodity

investment manager. From 2000 to 2003, Ms. Sirota worked in the New York and London offices of Lehman Brothers, where she advised

on various mergers & acquisitions, IPOs, and capital market financing transactions with a focus on cross-border transactions

for the firm’s global corporate clients. She began her career on the Fixed Income trading desk at Lehman Brothers, structuring derivatives

for municipal issuers from 1997 to 1999. Ms. Sirota served as Vice President of Corporate Strategy of HSAC from January 2019

until December 2019. Other current directorships include RTW Venture Fund Limited (LSE: “RTW”), where Ms. Sirota

has served as a director since October 2019. Ms. Sirota graduated with honors from Columbia University and also received an

MS from the Columbia Graduate School of Journalism. She has contributed to Fortune Magazine and ABCNews.com. Ms. Sirota is a supporter

of the arts, science, and children’s initiatives. She serves as Co-Chairman of the Council of the Phil at the New York

Philharmonic. She also serves as President of RTW Charitable Foundation.

3

Pedro Granadillo has served as our

director since August 2020. Mr. Granadillo has nearly 50 years of biopharmaceutical industry experience with expertise in human resources,

manufacturing, quality control, and corporate governance. From 1970 until his retirement in 2004, Mr. Granadillo held multiple leadership

roles at Eli Lilly and Company, including Senior Vice President of Global Manufacturing and Human Resources and a member of the Executive

Committee. Mr. Granadillo currently serves on the board of directors of Rocket Pharmaceuticals, Inc., a position he has held since

January 2018. Mr. Granadillo has previously served on the boards of directors at Haemonetics Corporation from 2004 to 2019, Dendreon

Corporation, Nile Therapeutics and Noven Pharmaceuticals, as well as NPS Pharmaceuticals, which was sold to Shire for $5.2 billion

in 2015. Mr. Granadillo is also a co-founder and board member of Neumentum Pharmaceuticals, a private non opioid pain company.

Mr. Granadillo graduated from Purdue University with a Bachelor of Science in Industrial Engineering.

Carsten Boess has served as our director

since August 2020. Mr. Boess has served as a director for Rocket Pharmaceuticals, Inc. since January 2016, Avidity Biosciences since

April 2020, and Achilles Therapeutics since April 2020. Previously, Mr. Boess was the Executive Vice President of Corporate Affairs

at Kiniksa Pharmaceuticals, Ltd. from August 2015 until February 2020. Before Kiniksa, Mr. Boess was the Chief Financial Officer

at Alexion Pharmaceuticals from 2004 to 2005 and the Senior Vice President and Chief Financial Officer at Synageva BioPharma Corp. from

2011 until the company’s acquisition by Alexion Pharmaceuticals in 2015. Previously, Mr. Boess served in multiple roles with

increasing responsibility at Insulet Corporation, including Chief Financial Officer from 2006 to 2009 and Vice President of International

Operations from 2009 to 2011. Prior to that, Mr. Boess served as Executive Vice President of Finance at Serono Inc. from 2005 to

2006. In addition, he was a member of the Geneva-based World Wide Executive Finance Management Team while at Serono. Mr. Boess

also held several financial executive roles at Novozymes of North America and Novo Nordisk in France, Switzerland and China. During his

tenure at Novo Nordisk, he served on Novo Nordisk’s Global Finance Board. Mr. Boess received a Bachelor’s degree and

Master’s degree in Economics and Finance, specializing in Accounting and Finance from the University of Odense, Denmark.

Stuart Peltz, PhD, has served as our

director since August 2020. Dr. Peltz founded PTC Therapeutics in 1998 and has served as Chief Executive Officer and a member of the board

of directors since our inception. Prior to founding PTC, Dr. Peltz was a Professor in the Department of Molecular Genetics & Microbiology

at the Robert Wood Johnson Medical School, Rutgers University. Dr. Peltz currently serves as a director of the Biotechnology Industry

Organization (BIO) and serves on BIO’s Emerging Companies Section Governing Board. Dr. Peltz received a Ph.D. from the McArdle Laboratory

for Cancer Research at the University of Wisconsin.

Michael Brophy has served as our director

since August 2020. Mr. Brophy has served as the Chief Financial Officer of Natera since February 2017. Previously, Mr. Brophy

served as Natera’s Senior Vice President, Finance and Investor Relations since September 2016, and prior to that, as Vice President,

Corporate Development and Investor Relations since September 2015. Prior to joining Natera, Mr. Brophy served in the investment banking

division at Morgan Stanley and Deutsche Bank where he focused on advising corporate clients in the life science tools and diagnostics

sector. Mr. Brophy holds an MBA from the University of California, Los Angeles and a Bachelor of Science in Economics from the United

States Air Force Academy.

Acquisition Strategy

Our acquisition strategy is to identify an untapped

opportunity within our target industry and offer a public-ready business a facility through which to enter the public sphere accessing

capital markets and advancing its priorities. We believe that our management team’s and directors’ experiences in evaluating

assets through investing and company building will enable us to source the highest quality targets. Our selection process will leverage

the relationships of our management team with industry captains, leading venture capitalists, private equity and hedge fund managers,

respected peers, and our network of investment banking executives, attorneys, and accountants. Together with this network of trusted partners,

we intend to capitalize the target business and create purposeful strategic initiatives in order to achieve attractive growth and performance

targets.

We will focus on targeting companies in the most

innovative subsectors within the broader healthcare complex where emerging technologies in pharmaceuticals, biotechnology, and medical

technologies are engendering explosive growth in drug development.

4

Investment Criteria

We intend to focus on companies that possess under-researched and

underappreciated asset(s) poised for significant growth once adequately capitalized.

Consistent with our strategy, we have identified

the following criteria to evaluate prospective target businesses. Although we may decide to enter into our initial business combination

with a target business that does not meet the criteria described below, it is our intention to acquire companies that we believe:

● have a scientific or other competitive advantage in the markets;

We intend to seek target companies

that have significant competitive advantages and underexploited expansion opportunities that can benefit from access to additional capital

as well as our industry relationships and expertise.

We will seek to identify companies

with strong and experienced public-ready management teams. Specifically, we will look for management teams that have a proven track

record of value creation for their shareholders. We will seek to partner with a potential target’s management team and expect that

the operating and investment abilities of our executive team and board will complement their own capabilities.

We believe that there are a substantial

number of potential target businesses with appropriate valuations that can benefit from a public listing and new capital for growth to

support significant revenue and earnings growth or to advance clinical programs.

We intend to seek target companies

that have significant and underexploited expansion opportunities. This can be accomplished through a combination of accelerating organic

growth and finding attractive add-on acquisition targets. Our management team has significant experience in identifying such targets

and in helping target management assess the strategic and financial fit. Similarly, our management has the expertise to assess the likely

synergies and a process to help a target integrate acquisitions.

We will seek target companies which

exhibit value or other characteristics that we believe have been overlooked or misevaluated by the marketplace based on our company-specific analyses

and due diligence. For a potential target company, this process will include, among other things, a review and analysis of the company’s

capital structure, quality of current or future earnings, preclinical or clinical data, potential for operational improvements, corporate

governance, customers, and material contracts. We intend to leverage the operational experience and disciplined investment approach of

our team to identify opportunities to unlock value that our experience in complex situations allows us to pursue.

● will offer attractive risk-adjusted equity returns for our shareholders.

We intend to seek to acquire a target

on terms and in a manner that leverage our experience. We expect to evaluate a company based on its potential to successfully achieve

regulatory approval and commercialize its product(s). We also expect to evaluate financial returns based on (i) risk-adjusted peak

sales potential, (ii) the growth potential of pipeline products and the scientific platform, (iii) the ability to accelerate

growth via other options, including through the opportunity for follow-on acquisitions, and (iv) the prospects for creating

value through other initiatives. Potential upside, for example, from the growth in the target business’s earnings or an improved

capital structure, will be weighed against any identified downside risks.

5

Competitive Strengths

We believe our competitive strengths to be the

following:

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. In this situation, the owners of the target business would exchange

their shares of stock, shares or other equity interests in the target business for shares of our shares or for a combination of shares

of our shares and cash, allowing us to tailor the consideration to the specific needs of the sellers. We believe target businesses might

find this method a more certain and cost-effective method to becoming a public company than the typical initial public offering.

In a typical initial public offering, there are additional expenses incurred in marketing, roadshow and public reporting efforts that

will likely not be present to the same extent in connection with a business combination with us. Furthermore, once the business combination

is consummated, 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 that could prevent the offering from occurring. Once public, we

believe the target business would then have greater access to capital and an additional means of providing management incentives consistent

with shareholders’ interests than it would have as a privately held company. It 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 status as a public company

will make us an attractive business partner, some potential target businesses may view the inherent limitations in our status as a blank

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

combination and provide holders of public shares the opportunity to convert their shares into cash from the trust account, as a deterrent

and may prefer to effect a business combination with a more established entity or with a private company.

Transaction flexibility

We offer a target business a variety of options

such as providing the owners of a target business with shares in a public company and a public means to sell such shares, providing cash

for shares, and providing capital for the potential growth and expansion of its operations or strengthening its balance sheet by reducing

its debt ratio. Because we are able to consummate 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, since we have no specific business combination under consideration, we have

not taken any steps to secure third-party financing and it may not be available to us.

Competitive Weaknesses

We believe our competitive weaknesses to be the

following:

Limited financial resources

Our financial reserves are relatively

limited when contrasted with those of venture capital firms, leveraged buyout firms and operating businesses competing for acquisitions.

In addition, our financial resources could be reduced because of our obligation to convert shares held by our public shareholders as well

as any tender offer we conduct.

Limited technical and human resources

As a blank check company, we have limited

technical and human resources. Many venture capital funds, leveraged buyout firms and operating businesses possess greater technical and

human resources than we do and thus we may be at a disadvantage when competing with them for target businesses.

6

Delay associated with shareholder approval or tender offer

We may be required to seek shareholder

approval of our initial business combination. If we are not required to obtain shareholder approval of an initial business combination,

we will allow our shareholders to sell their shares to us pursuant to a tender offer. Both seeking shareholder approval and conducting

a tender offer will delay the consummation of our initial business combination. Other companies competing with us for acquisition opportunities

may not be subject to similar requirement or may be able to satisfy such requirements more quickly than we can. As a result, we may be

at a disadvantage in competing for these opportunities.

Effecting Our Initial Business Combination

General

We are not presently engaged in, and we will not

engage in, any substantive commercial business until we complete a business combination. We intend to utilize cash derived from the proceeds

of our initial public offering, our shares, debt or a combination of these in effecting our initial business combination. Our initial

business combination may involve the acquisition of, or merger with, a company which does not need substantial additional capital but

which desires to establish a public trading market for its shares. In the alternative, we may seek to consummate a business combination

with a company that may be financially unstable or in its early stages of development or growth. While we may seek to effect simultaneous

business combinations with more than one target business, we will probably have the ability, as a result of our limited resources, to

effect only a single business combination.

Sources of Target Businesses

We believe based on our management’s business

knowledge and past experience that there are numerous business combination candidates. We anticipate that target business candidates will

be brought to our attention from various unaffiliated sources, including investment bankers, venture capital funds, private equity funds,

leveraged buyout funds, management buyout funds and other members of the financial community. 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. Our officers and directors, as well as their

affiliates, may also bring to our attention target business candidates that they become aware of 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 may engage professional

firms or other individuals that specialize in business acquisitions or mergers 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.

Except for the $10,000 per month administrative services fee paid to our sponsor, in no event will our initial shareholders or any of

the members of our management team be paid any finder’s fee, consulting fee or other compensation prior to, or for any services

they render in order to effectuate, the consummation of our initial business combination (regardless of the type of transaction that it

is). We have no present intention to enter into a business combination with a target business that is affiliated with any of our initial

shareholders or director nominees. However, we are not restricted from entering into any such transactions and may do so if (1) such

transaction is approved by a majority of our disinterested and independent directors (if we have any at that time) and (2) we obtain

an opinion from an independent investment banking firm that the business combination is fair to our unaffiliated shareholders from a financial

point of view.

Selection of a Target Business and Structuring of Our Initial Business

Combination

Subject to our management team’s fiduciary

duties and the limitation that one or more target businesses have an aggregate fair market value of at least 80% of the value of the trust

account (excluding any deferred underwriter’s fees and taxes payable on the income earned on the trust account) at the time of the

execution of a definitive agreement for our initial business combination, as described below in more detail, our management will have

virtually unrestricted flexibility in identifying and selecting a prospective target business. Therefore, the fair market value of the

target business will be calculated prior to any conversions of our shares in connection with a business combination and therefore will

be a minimum of $128,000,000 in order to satisfy the 80% test. While the fair market value of the target business must satisfy the 80%

test, the consideration we pay the owners of the target business may be a combination of cash (whether cash from the trust account or

cash from a debt or equity financing transaction that closes concurrently with the business combination) or our equity securities. The

exact nature and amount of consideration would be determined based on negotiations with the target business, although we will attempt

to primarily use our equity as transaction consideration. There is no limitation on our ability to raise funds privately or through loans

in connection with our initial business combination. We have not established any specific attributes or criteria (financial or otherwise)

for prospective target businesses.

7

To the extent we effect our initial business combination

with a financially unstable company or an entity in its early stage of development or growth, including entities without established records

of sales or earnings, we may be affected by numerous risks inherent in the business and operations of financially unstable and early stage

or potential emerging growth companies. Although our management will endeavor to evaluate the risks inherent in a particular target business,

we may not properly ascertain or assess all significant risk factors. In evaluating a prospective target business, our management may

consider a variety of factors, including one or more of the following:

● financial condition and results of operations;

● growth potential;

● brand recognition and potential;

● return on equity or invested capital;

● market capitalization or enterprise value;

● experience and skill of management and availability of additional personnel;

● capital requirements;

● competitive position;

● barriers to entry;

● stage of development of the products, processes or services;

● existing distribution and potential for expansion;

● impact of regulation on the business;

● regulatory environment of the industry;

● costs associated with effecting the business combination;

● macro competitive dynamics in the industry within which the company competes.

These criteria are not intended to be exhaustive.

Our management may not consider any of the above criteria in evaluating a prospective target business. The retention of our officers and

directors following the completion of any business combination will not be a material consideration in our evaluation of a prospective

target business.

8

Any evaluation relating to the merits of a particular

business combination will be based, to the extent relevant, on the above factors as well as other considerations deemed relevant by our

management in effecting a business combination consistent with our business objective. In evaluating a prospective target business, we

will conduct an extensive due diligence review which will encompass, among other things, meetings with incumbent management and inspection

of facilities, as well as review of financial and other information which is made available to us. This due diligence review will be conducted

either by our management or by unaffiliated third parties we may engage, although we have no current intention to engage any such third

parties.

The time and costs required to select and evaluate

a target business and to structure and complete our initial business combination remain to be determined. Any costs incurred with respect

to the identification and evaluation of a prospective target business with which a business combination is not ultimately completed will

result in a loss to us and reduce the amount of capital available to otherwise complete a business combination.

Fair Market Value of Target Business

Pursuant to Nasdaq listing rules, our initial

business combination must occur with one or more target businesses having an aggregate fair market value equal to at least 80% of the

value of the funds in the trust account (excluding any deferred underwriter’s fees and taxes payable on the income earned on the

trust account), which we refer to as the 80% test, at the time of the execution of a definitive agreement for our initial business combination,

although we may structure a business combination with one or more target businesses whose fair market value significantly exceeds 80%

of the trust account balance. Therefore, the fair market value of the target business will be calculated prior to any conversions of our

shares in connection with a business combination and therefore will be a minimum of $128,000,000 in order to satisfy the 80% test. While

the fair market value of the target business must satisfy the 80% test, the consideration we pay the owners of the target business may

be a combination of cash (whether cash from the trust account or cash from a debt or equity financing transaction that closes concurrently

with the business combination) or our equity securities. The exact nature and amount of consideration would be determined based on negotiations

with the target business, although we will attempt to primarily use our equity as transaction consideration. If our board 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 with respect to the satisfaction of such criteria. We will also obtain a fairness opinion from an independent investment

banking firm before consummating a business combination with an entity affiliated with any of our officers, directors or initial shareholders.

If we are no longer listed on Nasdaq, we will not be required to satisfy the 80% test.

We currently anticipate structuring a business

combination to acquire 100% of the equity interests or assets of the target business or businesses. We may, however, structure a business

combination where we merge directly with the target business or where we acquire less than 100% of such interests or assets of the target

business in order to meet certain objectives of the target management team or shareholders or for other reasons, but we will only complete

such business combination if the post-transaction company owns 50% or more of the outstanding voting securities of the target or

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

Investment Company Act of 1940, as amended (the “Investment Company Act”). Even if the post-transaction company owns

50% or more of the voting securities of the target, our shareholders 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 shareholders immediately prior to our initial business

combination could own less than a majority of our 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% test. In order to consummate such

an acquisition, we may issue a significant amount of our debt or equity securities to the sellers of such businesses and/or seek to raise

additional funds through a private offering of debt or equity securities. Since we have no specific business combination under consideration,

we have not entered into any such fund-raising arrangement and have no current intention of doing so. The fair market value of the

target will be determined by our board of directors based upon one or more standards generally accepted by the financial community (such

as actual and potential sales, earnings, cash flow and/or book value). If our board is not able to independently determine that the target

business has a sufficient fair market value, we will obtain an opinion from an unaffiliated, independent investment banking firm, or another

independent entity that commonly renders valuation opinions on the type of target business we are seeking to acquire, with respect to

the satisfaction of such criteria. We will not be required to obtain an opinion from an independent investment banking firm, or another

independent entity that commonly renders valuation opinions on the type of target business we are seeking to acquire, as to the fair market

value if our board of directors independently determines that the target business complies with the 80% threshold. However, if we seek

to consummate an initial business combination with an entity that is affiliated with any of our officers, directors or other initial shareholders

and are therefore required to obtain an opinion from an independent investment banking firm that the business combination is fair to our

unaffiliated shareholders from a financial point of view, we may ask that banking firm to opine on whether the target business met the

80% fair market value test. Nevertheless, we are not required to do so and could determine not to do so without consent of our shareholders.

9

Lack of Business Diversification

We expect to complete only a single business combination,

although this process may entail simultaneous business combinations with several operating businesses. Therefore, at least initially,

the prospects for our success may be entirely dependent upon the future performance of a single business operation. Unlike other entities

which may have the resources to complete several business combinations of entities operating in multiple industries or multiple areas

of a single industry, it is probable that we will not have the resources to diversify our operations or benefit from the possible spreading

of risks or offsetting of losses. By consummating our initial business combination with only a single entity, our lack of diversification

may:

If we determine to simultaneously consummate our

initial business combination with several businesses and such businesses 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 combinations, which may make

it more difficult for us, and delay our ability, to complete the business combination. With a business combination with several businesses,

we could also face additional risks, including additional burdens and costs with respect to possible multiple negotiations and due diligence

investigations and the additional risks associated with the subsequent assimilation of the operations and services or products of the

target companies in a single operating business.

Limited Ability to Evaluate the Target Business’ Management

Team

Although we intend to scrutinize the management

team of a prospective target business when evaluating the desirability of effecting our initial business combination, our assessment of

the target business’ management team may not prove to be correct. In addition, the future management team may not have the necessary

skills, qualifications or abilities to manage a public company. Furthermore, the future role of our officers and directors, if any, in

the target business following our initial business combination remains to be determined. While it is possible that some of our key personnel

will remain associated in senior management or advisory positions with us following our initial business combination, it is unlikely that

they will devote their full-time efforts to our affairs subsequent to our initial business combination. Moreover, they would only be able

to remain with the company after the consummation of our initial business combination if they are able to negotiate employment or consulting

agreements in connection with the business combination. Such negotiations would take place simultaneously with the negotiation of the

business combination and could provide for them to receive compensation in the form of cash payments and/or our ordinary shares for services

they would render to the company after the consummation of the business combination. While the personal and financial interests of our

key personnel may influence their motivation in identifying and selecting a target business, their ability to remain with the company

after the consummation of our initial business combination will not be the determining factor in our decision as to whether or not we

will proceed with any potential business combination. Additionally, our officers and directors may not have significant experience or

knowledge relating to the operations of the particular target business.

10

Following our initial business combination, we

may seek to recruit additional managers to supplement the incumbent management of the target business. We may not have the ability to

recruit additional managers, or that any such additional managers we do recruit will have the requisite skills, knowledge or experience

necessary to enhance the incumbent management.

Shareholder Approval of Business Combination

In connection with any proposed business combination,

we will either (1) seek shareholder approval of our initial business combination at a general meeting called for such purpose at

which public shareholders may seek to convert their public shares, regardless of whether they vote for or against the proposed business

combination, into their pro rata share of the aggregate amount then on deposit in the trust account (net of taxes payable),

or (2) provide our public shareholders with the opportunity to sell their public shares to us by means of a tender offer (and thereby

avoid the need for a shareholder vote) for an amount equal to their pro rata share of the aggregate amount then on deposit

in the trust account (net of taxes payable), in each case subject to the limitations described herein. Notwithstanding the foregoing,

our initial shareholders have agreed, pursuant to written letter agreements with us, not to convert any public shares held by them into

their pro rata share of the aggregate amount then on deposit in the trust account. If we determine to engage in a tender

offer, such tender offer will be structured so that each shareholder may tender any or all of his, her or its public shares rather than

some pro rata portion of his, her or its shares. The decision as to whether we will seek shareholder approval of a proposed

business combination or will allow shareholders to sell their shares to us in a tender offer will be made by us based on a variety of

factors such as the timing of the transaction, whether the terms of the transaction would otherwise require us to seek shareholder approval

or whether we were deemed to be a foreign private issuer (which would require us to conduct a tender offer rather than seeking shareholder

approval under SEC rules). If we so choose and we are legally permitted to do so, we have the flexibility to avoid a shareholder vote

and allow our shareholders to sell their shares pursuant to Rule 13e-4 and Regulation 14E of the Exchange Act which regulate

issuer tender offers. In that case, we will file tender offer documents with the SEC which will contain substantially the same financial

and other information about the initial business combination as is required under the SEC’s proxy rules. We will consummate our

initial business combination only if we have net tangible assets of at least $5,000,001 upon such consummation and, solely if we seek

shareholder approval, an ordinary resolution under Cayman Islands law, which requires the affirmative vote of a majority of the shareholders

who attend and vote at a general meeting of the company will be required to approve the business combination.

We chose our net tangible asset threshold of $5,000,001

to ensure that we would avoid being subject to Rule 419 promulgated under the Securities Act. However, if we seek to consummate an

initial business combination with a target business that imposes any type of working capital closing condition or requires us to have

a minimum amount of funds available from the trust account upon consummation of such initial business combination, our net tangible asset

threshold may limit our ability to consummate such initial business combination (as we may be required to have a lesser number of shares

converted or sold to us) and may force us to seek third party financing which may not be available on terms acceptable to us or at all.

As a result, we may not be able to consummate such initial business combination and we may not be able to locate another suitable target

within the applicable time period, if at all. Public shareholders may therefore have to wait August 6, 2022 in order to be able to receive

a pro rata share of the trust account.

Our initial shareholders and our officers and

directors have agreed (1) to vote any ordinary shares owned by them in favor of any proposed business combination, (2) not to

convert any ordinary shares in connection with a shareholder vote to approve a proposed initial business combination and (3) not

sell any ordinary shares in any tender in connection with a proposed initial business combination. As a result, if we sought shareholder

approval of a proposed transaction we could need as little as 632,501 of our public shares (or approximately 4.0% of our public shares)

to be voted in favor of the transaction in order to have such transaction approved.

If a shareholder vote is not required and we do

not decide to hold a shareholder vote for business or other legal reasons, we will provide our shareholders with an opportunity to tender

their shares to us pursuant to a tender offer pursuant to Rule 13e-4 and Regulation 14E of the Exchange Act, which regulate

issuer tender offers, and we will file tender offer documents with the SEC which will contain substantially the same financial and other

information about the initial business combination as is required under the SEC’s proxy rules.

11

In the event we allow shareholders to tender their

shares pursuant to the tender offer rules, our tender offer 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 shareholders not tendering more than a specified number of public

shares, which number will be based on the requirement that we may not purchase 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) or any greater net tangible

asset or cash requirement which may be contained in the agreement relating to our initial business combination. If public shareholders

tender more shares than we have offered to purchase, we will withdraw the tender offer and not complete the initial business combination.

If, however, shareholder approval of the transaction

is required by law or Nasdaq requirements, or we decide to obtain shareholder approval for business or other legal reasons, we will:

● file proxy materials with the SEC.

In the event that we seek shareholder approval

of our initial business combination, we will distribute proxy materials and, in connection therewith, provide shareholders with the conversion

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-31 · accession 0001213900-22-016849

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