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PFSA US Equity

Profusa, Inc.Health Care · Surgical & Medical Instruments & Apparatus · CIK 1859807 · FY ends Dec 31
$13.57
-13.91 (-50.62%)
USD · as of 2026-08-19 · marketstack

PFSA · 10-K · period ended 2021-12-31

← all PFSA documents
filed 2022-03-18 · 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

Summary of Risk Factors

An investment in our securities

involves a high degree of risk. The occurrence of one or more of the events or circumstances described in the section titled “Risk

Factors,” alone or in combination with other events or circumstances, may materially adversely affect our business, financial condition

and operating results. In that event, the trading price of our securities could decline, and you could lose all or part of your investment.

Such risks include, but are not limited to:

13

Risks Relating to Our Search For, Consummation of, or Inability

to Consummate, a Business Combination

As the number of special purpose acquisition

companies evaluating targets increases, attractive targets may become scarcer and there may be more competition for attractive target

businesses. This could increase the cost of our initial business combination and could even result in our inability to find a suitable

target business 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 target businesses for blank

check companies have already entered into an initial business combination, and there are still many blank check companies preparing and

seeking target businesses for an initial public offering, 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 blank check companies seeking to enter into an initial business combination with available targets businesses, the competition

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

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.

Changes in the market for directors and officers

liability insurance could make it more difficult and more expensive for us to negotiate and complete an initial business combination.

In recent months, the market

for directors and officers liability insurance for blank check companies has changed in ways adverse to us and our officers and directors.

Fewer insurance companies are offering quotes for directors and officers liability coverage, the premiums charged for such policies have

generally increased and the terms of such policies have generally become less favorable. These trends may continue into the future.

The increased cost and decreased

availability of directors and officers liability insurance could make it more difficult and more expensive for us to negotiate and consummate

an initial business combination. In order to obtain directors and officers liability insurance or modify its coverage as a result of becoming

a public company, the post-business combination entity might need to incur greater expense, accept less favorable terms or both.

However, any failure to obtain adequate directors and officers liability insurance could have an adverse impact on the post business combination’s

ability to attract and retain qualified officers and directors.

14

In addition, even after we

were to complete an initial business combination, our directors and officers could still be subject to potential liability from claims

arising from conduct alleged to have occurred prior to the initial business combination. As a result, in order to protect our directors

and officers, the post-business combination entity may need to purchase additional insurance with respect to any such claims (“run-off insurance”).

The need for run off insurance would be an added expense for the post-business combination entity, and could interfere with or frustrate

our ability to consummate an initial business combination on terms favorable to our stockholders.

We may issue our shares to investors in connection

with our initial business combination at a price that is less than the prevailing market price of our shares at that time.

In connection with our initial

business combination, we may issue shares to investors in private placement transactions (so-called PIPE transactions) at a price

of $10.00 per share or which approximates the per-share amounts in our trust account at such time, which is generally approximately

$10.10. The purpose of such issuances will be to enable us to provide sufficient liquidity to the post-business combination entity.

The price of the shares we issue may therefore be less, and potentially significantly less, than the market price for our shares at such

time.

Our public stockholders may not be afforded

an opportunity to vote on our proposed initial business combination, and even if we hold a vote, holders of our founder shares will participate

in such vote, 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 state

law or the rules of Nasdaq or if we decide to hold a stockholder vote for business or other reasons. For instance, the Nasdaq rules currently

allow us to engage in a tender offer in lieu of a stockholder meeting but would still require us to obtain stockholder approval if we

were seeking to issue more than 20% of our outstanding shares to a target business as consideration in any business combination. Therefore,

if we were structuring a business combination that required us to issue more than 20% of our outstanding shares, we would seek stockholder

approval of such business combination. However, except for 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 will be 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. Even if we seek stockholder approval, the holders of our founder shares will

participate in the vote on such approval. Accordingly, we may consummate our initial business combination even if holders of a majority

of the outstanding shares of our common stock do not approve of the business combination we consummate. Please see the section entitled

“Proposed Business — Stockholders May Not Have the Ability to Approve Our Initial Business Combination” for additional

information.

If we seek stockholder approval of our initial

business combination, our sponsor, officers and directors have agreed to vote in favor of such initial business combination, regardless

of how our public stockholders vote.

Unlike many other blank check

companies in which the initial stockholders agree to vote their founder shares in accordance with the majority of the votes cast by the

public stockholders in connection with an initial business combination, our sponsor, officers and directors 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.

Our sponsor, officers and directors own 19.6% of our outstanding shares of common stock. As a result, in addition to the founder shares

and representative shares, we would need 6,890,626, or 36.31%, of the 18,975,000 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.

Furthermore, assuming only the minimum number of stockholders required to be present at the stockholders’ meeting held to approve

our initial business combination are present at such meeting, we would need only 848,439 of the 18,975,000 public shares, or approximately

4.47% of the shares sold as part of the units in our initial public offering, to be voted in favor of our initial business combination

in order to have such transaction approved. In addition, in the event that our board of directors amends our bylaws to reduce the number

of shares required to be present at a meeting of our stockholders, we would need even fewer public shares to be voted in favor of our

initial business combination to have such transaction approved.

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 shares in accordance with the majority of the votes cast by our public stockholders.

Your only opportunity to affect the investment

decision regarding a potential business combination may 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 may 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.

15

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 both immediately before and after the consummation

of our initial business combination (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. Consequently,

if accepting all properly submitted redemption requests would cause our net tangible assets to be less than $5,000,001 both immediately

before and after the 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 is 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 amount of the fee payable to I-Bankers and Dawson James pursuant to the terms of the business combination marketing agreement

will not be adjusted for any shares that are redeemed in connection with an initial business combination. The above considerations may

limit our ability to complete the most desirable business combination available to us or optimize our capital structure, or may incentivize

us to structure a transaction whereby we issue shares to new investors and not to sellers of target businesses.

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

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

If our initial 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 be unsuccessful 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.

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 optimize 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 15 months from the closing of our initial public offering (or up to 21 months from the closing of our initial public

offering if we extend the period of time to consummate a business combination). 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.

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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.

We

must complete our initial business combination within 15 months from the closing of our initial public offering (or up to 21 months

from the closing of our initial public offering if we extend the period of time to consummate a business combination). Our ability to

complete our initial business combination may be negatively impacted by general market conditions, volatility in the capital and debt

markets and the other risks described herein. For example, the conflict between Ukraine and Russia continues to grow and,

while the extent of the impact of the conflict on us will depend on future developments, it could limit our ability to complete our initial

business combination, 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 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 (which interest shall be net of taxes

payable, and 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 liquidation

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.

If we seek stockholder approval of our initial

business combination, our initial stockholders, directors, executive 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

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 initial stockholders, directors, executive 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 initial stockholders, directors, executive 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 a business

combination that may not otherwise have been possible.

In addition, if such purchases

are made, the public “float” of our common stock and the number of beneficial holders of our securities may be reduced, possibly

making it difficult to maintain or obtain 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 tender offer documents or proxy materials, as applicable, that we will

furnish to holders of our public shares in connection with our initial business combination will describe the various procedures that

must be complied with in order to validly tender or redeem public shares. In the event that a stockholder fails to comply with these procedures,

its shares may not be redeemed.

You will not be 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 that has not been identified, 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 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 will not be afforded the benefits or protections of those rules. Among

other things, we will 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.

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If we seek stockholder approval of our initial

business combination and we do not conduct redemptions pursuant to the tender offer rules, and if you or a “group” of stockholders

are deemed to hold 15% or more of our common stock, you will lose the ability to redeem all such shares equal to or in excess of 15% of

our common stock.

If we seek stockholder approval

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

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

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

Section 13 of the Exchange Act), will be restricted from seeking redemption rights with respect to an aggregate of 15% or more of

the shares sold in our initial public offering, which we refer to as the “Excess Shares.” However, we would not be restricting

our stockholders’ ability to vote all of their shares (including Excess Shares) for or against our business combination. Your inability

to redeem the Excess Shares will reduce your influence over our ability to complete our business combination and you could suffer a material

loss on your investment in us if you sell Excess Shares in open market transactions. Additionally, you will not receive redemption distributions

with respect to the Excess Shares if we complete our business combination. And as a result, you will continue to hold that number of shares

equal to or exceeding 15% and, in order to dispose of such shares, would be required to sell your stock in open market transactions, 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 $10.10 per share, on our

redemption, and our rights and 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, if we are obligated

to pay cash for the shares of common stock redeemed and, in the event we seek stockholder approval of our business combination, we make

purchases of our common stock, the resources available to us for our initial business combination will potentially be reduced. Any of

these obligations 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 $10.10 per share on the liquidation of our trust

account and our rights and warrants will expire worthless.

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

15 months from the closing of our initial public offering (or up to 21 months from the closing of our initial public offering

if we extend the period of time to consummate a business combination), we may be unable to complete our initial business combination.

The funds available to us outside

of the trust account may not be sufficient to allow us to operate for at least 15 months from the closing of our initial public offering

(or up to 21 months from the closing of our initial public offering if we extend the period of time to consummate a business combination),

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 at least 15 months following the closing of our initial public offering

(or up to 21 months from the closing of our initial public offering if we extend the period of time to consummate a business combination);

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, although we do not have any current intention to do so. If we entered into a letter of intent where we paid for

the right to receive exclusivity from a target business and were subsequently required to forfeit such funds (whether as a result of our

breach or otherwise), we might not have sufficient funds to continue searching for, or conduct due diligence with respect to, a target

business. If we are unable to complete our initial business combination, our public stockholders may receive only approximately $10.10

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

18

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, it could limit the amount available

to fund our search for a target business or businesses and complete our initial business combination and we will depend on loans from

our initial stockholders or management team to fund our search, to pay our taxes and to complete our business combination.

Of the net proceeds of our

initial public offering and the sale of the private placement warrants, only approximately $741,228 as of December 31, 2021 is available

to us outside the trust account to fund our working capital requirements. If we are required to seek additional capital, we would need

to borrow funds from our initial stockholders, management team or other third parties to operate or may be forced to liquidate. None of

our initial stockholders, members of our management team or any of their affiliates is under any obligation to advance funds to us in

such circumstances. Any such advances would be repaid only from funds held outside the trust account or from funds released to us upon

completion of our initial business combination. Up to $1,500,000 of such working capital loans may be convertible into private placement-equivalent warrants

at a price of $1.00 per warrant at the option of the lender. Such warrants would be identical to the private placement warrants, including

as to exercise price, exercisability and exercise period of the underlying warrants. We do not expect to seek loans from parties other

than our initial stockholders or an affiliate of our initial stockholders as we do not believe third parties will be willing to loan such

funds and provide a waiver against any and all rights to seek access to funds in our trust account. If we are unable to complete our initial

business combination because we do not have sufficient funds available to us, we will be forced to cease operations and liquidate the

trust account. Consequently, our public stockholders may only receive approximately $10.10 per share on our redemption of our public shares,

and our rights and warrants will expire worthless.

We may seek acquisition opportunities in companies

that may be outside of our management’s areas of expertise.

We will consider a business

combination outside of our management’s areas 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. 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 this Report 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 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 them, or if they are able to successfully bring a private claim under securities laws that the tender offer materials or

proxy statement relating to the business combination contained an actionable material misstatement or material omission.

Although we have identified general criteria

and guidelines that we believe are important in evaluating prospective target businesses, we may enter into our initial business combination

with a target that does not meet such criteria and guidelines, and as a result, the target business with which we enter into our initial

business combination may not have attributes entirely consistent with our general criteria and guidelines.

Although we have identified

general criteria and guidelines for evaluating prospective target businesses, it is possible that a target business with which we enter

into our initial business combination will not have all of these positive attributes. If we complete our initial business combination

with a target that does not meet some or all of these guidelines, such combination may not be as successful as a combination with a business

that does meet all of our general criteria and guidelines. In addition, if we announce a prospective business combination with a target

that does not meet our general criteria and guidelines, a greater number of stockholders may exercise their redemption rights, which may

make it difficult for us to meet any closing condition with a target business that requires us to have a minimum net worth or a certain

amount of cash. In addition, if stockholder approval of the transaction is required by law, or we decide to obtain stockholder approval

for business or other legal reasons, it may be more difficult for us to attain stockholder approval of our initial business combination

if the target business does not meet our general criteria and guidelines. If we are unable to complete our initial business combination,

our public stockholders may receive only approximately $10.10 per share on the liquidation of our trust account and our rights and warrants

will expire worthless.

We are not required to obtain an opinion from

an independent investment banking firm or from an independent accounting firm, and consequently, you may have no assurance from an independent

source that the price we are paying for the business is fair to our company from a financial point of view.

Unless we complete our business

combination with an affiliated entity, or our board cannot independently determine the fair market value of the target business or businesses,

we are not required to obtain an opinion from an independent investment banking firm that is a member of FINRA or from an independent

accounting firm that the price we are paying for a target is fair to our company from a financial point of view. If no opinion is obtained,

our stockholders will be relying on the judgment of our board of directors, who will determine fair market value based on standards generally

accepted by the financial community. Such standards used will be disclosed in our tender offer documents or proxy solicitation materials,

as applicable, related to our initial business combination.

19

Resources could be wasted in researching acquisitions

that are not completed, which could materially adversely affect subsequent attempts to locate and acquire or merge with another business.

If we are unable to complete our initial business combination, our public stockholders may receive only approximately $10.10 per share

on the liquidation of our trust account and our rights and warrants will expire worthless.

We anticipate that the investigation

of each specific target business and the negotiation, drafting and execution of relevant agreements, disclosure documents and other instruments

will require substantial management time and attention and substantial costs for accountants, attorneys and others. If we decide not to

complete a specific initial business combination, the costs incurred up to that point for the proposed transaction likely would not be

recoverable. Furthermore, if we reach an agreement relating to a specific target business, we may fail to complete our initial business

combination for any number of reasons including those beyond our control. Any such event will result in a loss to us of the related costs

incurred which could materially adversely affect subsequent attempts to locate and acquire or merge with another business. If we are unable

to complete our initial business combination, our public stockholders may receive only approximately $10.10 per share on the liquidation

of our trust account and our rights and warrants will expire worthless.

We may have a limited ability to assess the

management of a prospective target business and, as a result, may effect our initial business combination with a target business whose

management may not have the skills, qualifications or abilities to manage a public company.

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 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 them, or if they are able to successfully bring a private claim under securities laws that

the tender offer materials or proxy statement relating to the business combination contained an actionable material misstatement or material

omission.

The officers and directors

of an acquisition candidate may resign upon completion of our initial business combination. The departure of a business combination target’s

key personnel could negatively impact the operations and profitability of our post-combination business. The role of an acquisition

candidate’s key personnel upon the completion of our initial business combination cannot be ascertained at this time. Although we

contemplate that certain members of an acquisition candidate’s management team will remain associated with the acquisition candidate

following our initial business combination, it is possible that members of the management of an acquisition candidate will not wish to

remain in place.

We may engage in a business combination with

one or more target businesses that have relationships with entities that may be affiliated with our sponsor, executive officers and directors

which may raise potential conflicts of interest.

In light of the involvement

of our sponsor, executive officers and directors with other entities, we may decide to acquire one or more businesses affiliated with

our sponsor, executive officers and directors. Our directors also serve as officers and board members for other entities, including, without

limitation, those described under “Management — Conflicts of Interest.” Such entities may compete with us for business

combination opportunities. Our sponsor, officers and directors are not currently aware of any specific opportunities for us to complete

our initial business combination with any entities with which they are affiliated, and there have been no preliminary discussions concerning

a business combination with any such entity or entities. Although we will not be specifically focusing on, or targeting, any transaction

with any affiliated entities, we would pursue such a transaction if we determined that such affiliated entity met our criteria for a business

combination as set forth in “Proposed Business — Effecting our initial business combination — Selection of

a target business and structuring of our initial business combination” and such transaction was approved by a majority of our disinterested

directors. Despite our agreement to obtain an opinion from an independent investment banking firm that is a member of FINRA, or from an

independent accounting firm, regarding the fairness to our company from a financial point of view of a business combination with one or

more domestic or international businesses affiliated with our executive officers or directors, potential conflicts of interest still may

exist and, as a result, the terms of the business combination may not be as advantageous to our public stockholders as they would be absent

any conflicts of interest.

20

We will likely 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.

We may effectuate our initial

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 initial 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 entity, our lack of diversification may subject us to numerous economic,

competitive and regulatory risks. 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 risks, any or all of which may have a substantial adverse impact upon

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

We may attempt to simultaneously complete business

combinations with multiple prospective targets, which may hinder our ability to complete our initial 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.

We may attempt to complete our initial business

combination with a private company about which little information is available, which may result in a business combination with a company

that is not as profitable as we suspected, if at all.

In pursuing our acquisition

strategy, we may seek to effectuate our initial business combination with a privately held company. By definition, very little public

information generally exists about private companies, and we could be required to make our decision on whether to pursue a potential initial

business combination on the basis of limited information, which may result in a business combination with a company that is not as profitable

as we suspected, if at all.

Our management may not be able to maintain

control of a target business after our initial business combination. We cannot provide assurance that, upon loss of control of a target

business, new management will possess the skills, qualifications or abilities necessary to profitably operate such business.

We may structure our initial

business combination so that the post-transaction company in which our public stockholders own shares will own less than 100% of

the equity interests or assets of a target business, but we will only complete such business combination if the post-transaction company

owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target

sufficient for us not to be required to register as an investment company under the Investment Company Act. We will not consider any transaction

that does not meet such criteria. Even if the post-transaction company owns 50% or more of the voting securities of the target, our

stockholders prior to the business combination may collectively own a minority interest in the post business combination 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 of common stock in exchange for all of the outstanding capital stock of a target. In this

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

stock, our stockholders immediately prior to such transaction could own less than a majority of our outstanding shares of common stock

subsequent to such transaction. In addition, other minority stockholders may subsequently combine their holdings resulting in a single

person or group obtaining a larger share of the company’s stock than we initially acquired. Accordingly, this may make it more likely

that our management will not be able to maintain our control of the target business.

21

We may seek business combination opportunities

with a high degree of complexity that require significant operational improvements, which could delay or prevent us from achieving our

desired results.

We may seek business combination

opportunities with large, highly complex companies that we believe would benefit from operational improvements. While we intend to implement

such improvements, to the extent that our efforts are delayed or we are unable to achieve the desired improvements, the initial business

combination may not be as successful as we anticipate.

To

the extent we complete our initial business combination with a large complex business or entity with a complex operating structure, we

may also be affected by numerous risks inherent in the operations of the business with which we combine, which could delay or prevent

us from implementing our strategy. Although our management team will endeavor to evaluate the risks inherent in a particular target business

and its operations, we may not be able to properly ascertain or assess all of the significant risk factors until we complete our initial

business combination. If we are not able to achieve our desired operational improvements, or the improvements take longer to implement

than anticipated, we may not achieve the gains that we anticipate. Furthermore, some of these risks and complexities may be outside of

our control and leave us with no ability to control or reduce the chances that those risks and complexities will adversely impact a target

business. Such combination may not be as successful as a combination with a smaller, less complex organization.

We do not have 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 both immediately before and after the consummation of our initial business combination. The absence of such a redemption threshold

may make it possible for us to complete our initial 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 both immediately before and after the consummation of our

initial business combination (such that we become 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. As a result, we may be

able to complete our initial 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 initial business combination pursuant to the tender offer rules, have entered into privately negotiated

agreements to sell their shares to our initial stockholders, including our officers or directors, or their advisors or their affiliates.

In the event the aggregate cash consideration we would be required to pay for all shares of 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 common stock submitted

for redemption will be returned to the holders thereof, and we instead may search for an alternate business combination.

We may be unable to obtain additional financing

to complete our initial business combination or to fund the operations and growth of a target business, which could compel us to restructure

or abandon a particular business combination.

Although we believe that the

net proceeds of our initial public offering and the sale of the private placement warrants will be sufficient to allow us to complete

our initial business combination, because we have not yet identified any prospective target business we cannot ascertain the capital requirements

for any particular transaction. If the net proceeds of our initial public offering and the sale of the private placement warrants prove

to be insufficient, either because of the size of our initial business combination, the depletion of the available net proceeds in search

of a target business, the obligation to repurchase for cash a significant number of shares from stockholders who elect redemption in connection

with our initial business combination or the terms of negotiated transactions to purchase shares in connection with our initial business

combination, we may be required to seek additional financing or to abandon the proposed business combination. We cannot assure you that

such financing will be available on acceptable terms, if at all. To the extent that additional financing proves to be unavailable when

needed to complete our initial business combination, we would be compelled to either restructure the transaction or abandon that particular

business combination and seek an alternative target business candidate. In addition, even if we do not need additional financing to complete

our business combination, we may require such financing to fund the operations or growth of the target business. The failure to secure

additional financing could have a material adverse effect on the continued development or growth of the target business. None of our officers,

directors or stockholders is required to provide any financing to us in connection with or after our business combination. If we are unable

to complete our initial business combination, our public stockholders may only receive approximately $10.10 per share on the liquidation

of our trust account, and our rights and warrants will expire worthless.

22

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 a proxy statement with respect to a vote on a business combination meeting certain financial significance tests include historical

and/or 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 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 financial statements in accordance with federal proxy rules and complete our initial business

combination within the prescribed time frame.

Our search for a business combination, and

any target business with which we ultimately consummate our initial business combination, may be materially adversely affected by the

coronavirus (COVID-19) pandemic.

The COVID-19 pandemic

has resulted in a widespread health crisis and is adversely affecting the economies and financial markets in the U.S. and worldwide, and

could adversely affect the business of any potential target company with which we consummate a business combination. Furthermore, we may

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

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.

Risks Relating to the Post-Business Combination Company

Subsequent to the completion of our 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 them, or if they are able to successfully bring a private claim under securities laws that the tender offer materials or

proxy statement relating to the business combination contained an actionable material misstatement or material omission.

23

Because we are not limited to a particular

industry 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 on entities in the healthcare industry, 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. Because we have not yet identified

or approached any specific target business with respect to a business combination, there is no basis to evaluate the possible merits or

risks of any particular target business’ operations, results of operations, cash flows, liquidity, financial condition or prospects.

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 sales 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 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 them, or if they are able to successfully bring

a private claim under securities laws that the tender offer materials or proxy statement relating to the business combination contained

an actionable material misstatement or material omission.

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.

Although we have no commitments

as of the date of this Report to issue any notes or other debt securities, or to otherwise incur outstanding debt following our initial

public offering, we may choose to incur substantial debt to complete our initial 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;

24

If we effect our initial business combination

with a company with operations or opportunities outside of the United States, we would be subject to a variety of additional risks

that may negatively impact our operations.

If we effect our initial business

combination with a company with operations or opportunities outside of the United States, we would be subject to any special considerations

or risks associated with companies operating in an international setting, including any of the following:

● rules and regulations regarding currency redemption;

● tariffs and trade barriers;

● regulations related to customs and import/export matters;

● local or regional economic policies and market conditions;

● unexpected changes in regulatory requirements;

● longer payment cycles;

● currency fluctuations and exchange controls;

● rates of inflation;

● challenges in collecting accounts receivable;

● cultural and language differences;

● employment regulations;

● underdeveloped or unpredictable legal or regulatory systems;

● corruption;

● protection of intellectual property;

● deterioration of political relations with the United States; and

● government appropriation of assets.

We may not be able to adequately

address these additional risks. If we were unable to do so, our operations might suffer, which may adversely impact our results of operations

and financial condition.

Risks Relating to our Management and Directors

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-18 · accession 0001213900-22-013308

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