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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 2022-12-31

← all PFSA documents
filed 2023-03-06 · 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, 2022

or

☐TRANSITION

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

For

the transition period from to

Commission

File Number: 001-41177

NORTHVIEW

ACQUISITION CORP.

(Exact

name of registrant as specified in its charter)

(State or Other Jurisdiction of (I.R.S. Employer

Incorporation or Organization) Identification Number)

207

West 25th St, 9th Floor

New York, NY10001

(212)494-9022

(Address

of Principal Executive Offices, Zip Code and Registrant’s Telephone Number)

Securities

registered pursuant to Section 12(b) of the Act:

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

Common Stock, par value $.0001 per share NVAC 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 Act. Yes ☐ No ☒

Indicate

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities

Exchange Act of 1934 during the preceding 12 months (or for such shorter periods as 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 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, or a smaller reporting

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. (check one)

Large accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Accelerated filer ☐ 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. ☐

If

securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant

included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation

received by any of the registrant’s executive officers during the relevant recovery period pursuant to § 240.10D-1(b). ☐

Indicate

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☒ No

The

aggregate market value of the Company’s common stock held by non-affiliates computed by reference to the closing price for the

common stock on June 30, 2022, as reported on the Nasdaq Stock Market was $192,307,500.

As of March 2, 2023, 24,168,750 shares of Company

common stock, par value $0.0001 were issued and outstanding.

Documents

Incorporated by Reference: None.

Table

of Contents

PART I

Item 1. Business 1

Item 1A. Risk Factors 12

Item 1B. Unresolved Staff Comments 36

Item 2. Properties 36

Item 3. Legal Proceedings 36

Item 4. Mine Safety Disclosure 36

Item 6. [RESERVED] 37

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 41

Item 8. Consolidated Financial Statements and Supplementary Data 41

Item 9A. Controls and Procedures 41

Item 9B. Other Information 42

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 42

PART III

Item 10. Directors, Executive Officers and Corporate Governance 43

Item 11. Executive Compensation 48

Item 14. Principal Accountant Fees and Services 51

PART IV

Item 15. Exhibits and Financial Statement Schedules 52

Signatures 54

i

CERTAIN

TERMS

Unless

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

● “Dawson James” are to Dawson James Securities, Inc.;

● “I-Bankers” are to I-Bankers Securities, Inc.;

● “sponsor” are to NorthView Sponsor I, LLC, a limited liability company;

ii

CAUTIONARY

NOTE REGARDING FORWARD-LOOKING STATEMENTS

Some

statements contained in this Report may constitute “forward-looking statements” for purposes of the federal securities

laws. Our forward-looking statements include, but are not limited to, statements regarding our or our management team’s expectations,

hopes, beliefs, intentions or strategies regarding the future. In addition, any statements that refer to projections, forecasts or other

characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements. The words

“anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,”

“intends,” “may,” “might,” “plan,” “possible,” “potential,” “predict,”

“project,” “should,” “would” and similar expressions may identify forward-looking statements,

but the absence of these words does not mean that a statement is not forward-looking. Forward-looking statements in this Report

may include, for example, statements about:

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

● our ability to complete our initial business combination;

● our pool of prospective target businesses;

● our public securities’ potential liquidity and trading;

● the lack of a market for our securities;

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

● our financial performance following our initial public offering.

The

forward-looking statements contained in this Report are based on our current expectations and beliefs concerning future developments

and their potential effects on us. There can be no assurance that future developments affecting us will be those that we have

anticipated. These forward-looking statements involve a number of risks, uncertainties (some of which are beyond our control)

or other assumptions that may cause actual results or performance to be materially different from those expressed or implied by

these forward-looking statements. These risks and uncertainties include, but are not limited to, those factors described under

the heading “Risk Factors.” Should one or more of these risks or uncertainties materialize, or should any of our

assumptions prove incorrect, actual results may vary in material respects from those projected in these

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

result of new information, future events or otherwise, except as may be required under applicable securities laws.

iii

PART

I

ITEM

1. BUSINESS

Our

Company

We

are a blank check company formed under the laws of the State of Delaware April 19, 2021. We were formed for the purpose of effecting

a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses,

which we refer to throughout this 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 what are traditionally known as small cap companies domiciled in North America, Europe and/or the APAC regions that are developing

assets in the biopharmaceutical, medical technology/medical device and diagnostics space which aligns with our management team’s

experience in operating health care companies and in drug and device technology development as well as diagnostic and other services.

Recent

Developments

Proposed

Business Combination

On

November 7, 2022, NorthView entered into a Merger Agreement and Plan of Reorganization (the “Merger Agreement”), by and among

NorthView, NV Profusa Merger Sub Inc., a Delaware corporation and a direct, wholly-owned subsidiary of NorthView (“Merger Sub”),

and Profusa, Inc., a California corporation (“Profusa”).

The

Merger Agreement provides that, among other things, at the closing (the “Closing”) of the transactions contemplated by the

Merger Agreement, Merger Sub will merge with and into Profusa (the “Merger”), with Profusa surviving as a wholly-owned subsidiary

of NorthView. In connection with the Merger, NorthView will change its name to “Profusa, Inc.” The Merger and the other transactions

contemplated by the Merger Agreement are hereinafter referred to as the “Business Combination.”

The

Business Combination is subject to customary closing conditions, including the satisfaction of the minimum available cash condition,

the receipt of certain governmental approvals and the required approval by the stockholders of NorthView and Profusa. There is no assurance

that the Business Combination will be completed.

The

aggregate consideration to be received by the Profusa stockholders is based on a pre-transaction equity value of $155,000,000. The exchange

ratio will be equal to (a) $155,000,000, divided by an assumed value of NorthView Common Stock of $10.00 per share.

Subject

to certain future revenue and stock-price based milestones, Profusa stockholders will have the right to receive an aggregate of up to

an additional 3,875,000 shares of NorthView common stock (the “Earnout Shares”). One-quarter of the Earnout Shares will be

issued if, between the 18-month anniversary and the two year anniversary of the Closing, the combined company’s common stock achieves

a daily volume weighted average market price of at least $12.50 per share for any 20 trading days within a 30 consecutive trading day

period (“Milestone Event I”). One-quarter of the Earnout Shares will be issued if, between the first and second anniversary

of the Closing, the combined company’s common stock achieves a daily volume weighted average market price of at least $14.50 per

share for a similar number of days (“Milestone Event II”). One-quarter of the Earnout Shares will be issued if the combined

company achieves at least $5,100,000 in revenue or $73,100,000 in revenue in fiscal years 2023 or 2024, respectively (or up to one-half

of the Earnout Shares if both milestones are achieved).

Additionally,

if Milestone Event I or Milestone Event II are achieved by the second anniversary of the Closing, NorthView’s sponsor, NorthView

Sponsor I, LLC and Profusa stockholders, will be issued additional shares up to the amount of any shares forgone as an inducement to

obtaining Additional Financings (as defined in the Merger Agreement).

Extension

Meeting

The

Company initially had 15 months from the closing of its initial public offering to complete a Business Combination. On March

10, 2023, the Company will hold a vote to amend its amended and restated certificate of incorporation to extend the date by which

the Company must consummate a Business Combination from March 22, 2023 to December 22, 2023 (the “Extension

Meeting”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will

(i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten

business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on

deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the

Company to pay taxes, divided by the number of then outstanding Public Shares, which redemption will completely extinguish public

stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to

applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the

Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to

the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable

law.

1

Our Sponsors and Competitive Advantages

We believe that the combination

of a high-quality management team with extensive operational, financial, merger and acquisition, and public company experience, combined

with the resources of a high quality investment bank focused on evaluating and assisting quality private companies to access the public

markets, is an attractive format. It is particularly important that our management team and our sponsor have successfully worked together

in the past. It is also important that our sponsor, management team and directors have deep experience, contacts and relationships in

the healthcare sector.

Opportunity & Acquisition Target Criteria

We will seek to acquire small

cap businesses in the biopharmaceutical, medical technology/device industries or diagnostic and other services sector. We believe these

industries are attractive for a number of reasons, including: they represent attractive markets, which are characterized by a high level

of innovation and they include a large number of emerging high growth companies that have the right size as potential targets.

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 in the target business for shares of our stock or for a combination of shares

of our stock 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.

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 should then have greater access to capital and

an additional means of providing management incentives consistent with stockholders’ 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 as a deterrent and may prefer to affect a business combination with a more established entity or

with a private company. These inherent limitations include limitations on our available financial resources, which may be inferior to

those of other entities pursuing the acquisition of similar target businesses; the requirement that we seek stockholder approval of a

business combination or conduct a tender offer in relation thereto, which may delay the consummation of a transaction; and the existence

of our outstanding rights and warrants, which may represent a source of future dilution.

Our Acquisition Process

In evaluating a prospective

target business, we expect to conduct a thorough due diligence review that will encompass, among other things, meetings with incumbent

management and employees, document reviews, inspection of facilities, as well as a review of financial and other information that will

be made available to us. In conducting our due diligence review, we intend to leverage the experience of members of our management team,

directors, sponsors and advisors on an efficient and cost-effective basis as we deploy them to review matters related to their specific

areas of functional expertise.

We are not prohibited from

pursuing an initial business combination with a company that is affiliated with our advisors or our sponsor, officers or directors. In

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

a committee of independent directors, will obtain an opinion from an independent investment banking firm which is a member of the Financial

Industry Regulatory Authority, or FINRA, or an independent accounting firm that our initial business combination is fair to our company

from a financial point of view.

Members of our management

team and our independent directors directly or indirectly own founder shares and/or private placement warrants following our initial public

offering and, accordingly, may have a conflict of interest in determining whether a particular target business is an appropriate business

with which to effectuate our initial business combination. Further, each of our officers and directors may have a conflict of interest

with respect to evaluating a particular business combination target if the retention or resignation of any such officers and directors

was included by a target business as a condition to any agreement with respect to our initial business combination.

2

Initial Business Combination

So long as we maintain a listing

for our securities on Nasdaq, our initial business combination must be with one or more target businesses that together have an aggregate

fair market value equal to at least 80% of the value of the assets held in the trust account (excluding taxes payable on the interest

earned on the trust account) at the time of our signing a definitive agreement in connection with our initial business combination. 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 that is a member of FINRA or an independent accounting firm with respect to the satisfaction

of such criteria. Additionally, pursuant to Nasdaq rules, any initial business combination must be approved by a majority of our independent

directors.

We anticipate structuring

our initial business combination so that the post-transaction company in which our public stockholders own shares will own or acquire

100% of the equity interests or assets of the target business or businesses. We may, however, structure our initial business combination

such that the post-transaction company owns or acquires less than 100% of such interests or assets of the target business in order

to meet certain objectives of the target management team or stockholders or for other reasons. However, we will only complete such business

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

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

Company Act of 1940, as amended, or the Investment Company Act. Even if the post-transaction company owns or acquires 50% or more

of the voting securities of the target, our stockholders prior to the business combination may collectively own a minority interest in

the post-transaction company, depending on valuations ascribed to the target and us in the business combination transaction. For

example, we could pursue a transaction in which we issue a substantial number of new shares in exchange for all of the outstanding capital

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

substantial number of new shares, our stockholders immediately prior to our initial business combination could own less than a majority

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

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

owned or acquired is what will be valued for purposes of the 80% of net assets test. If the business combination involves more than one

target business, the 80% of net assets test will be based on the aggregate value of all of the target businesses and we will treat the

target businesses together as the initial business combination for purposes of a tender offer or for seeking stockholder approval, as

applicable.

Financial Position

With funds available in the

trust account for a business combination initially in the amount of $191,647,500 assuming no redemptions, we offer a target business a

variety of options such as creating a liquidity event for its owners, providing capital for the potential growth and expansion of its

operations or strengthening its balance sheet by reducing its debt ratio. This amount includes up to $6,986,250 of the business combination

marketing fee payable to I-Bankers and Dawson James. Because we are able to complete our initial business combination using our cash,

debt or equity securities, or a combination of the foregoing, we have the flexibility to use the most efficient combination that will

allow us to tailor the consideration to be paid to the target business to fit its needs and desires. However, we have not taken any steps

to secure third party financing and there can be no assurance it will be available to us.

Lack of Business Diversification

For an indefinite period of

time after the completion of our initial business combination, the prospects for our success may depend entirely on the future performance

of a single business.

Unlike other entities that

have the resources to complete business combinations with multiple entities in one or several industries, it is probable that we will

not have the resources to diversify our operations and mitigate the risks of being in a single line of business. By completing our initial

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

3

Limited ability to evaluate the target’s

management team

Although we intend to

closely scrutinize the management of a prospective target business when evaluating the desirability of effecting our business

combination with that business, our assessment of the target business’ management may not prove to be correct. In addition,

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

future role of members of our management team, if any, in the target business cannot presently be stated with any certainty. While

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

it is unlikely that any of them will devote their full efforts to our affairs subsequent to our business combination. Moreover, we

cannot assure you that members of our management team will have significant experience or knowledge relating to the operations of

the particular target business.

We cannot assure you that

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

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

Following a business combination,

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

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

necessary to enhance the incumbent management.

Stockholders may not have the ability to approve

our initial business combination

We may conduct redemptions

without a stockholder vote pursuant to the tender offer rules of the SEC. However, we will seek stockholder approval if it is required

by law or applicable stock exchange rule, or we may decide to seek stockholder approval for business or other legal reasons. Presented

in the table below is a graphic explanation of the types of initial business combinations we may consider and whether stockholder approval

is currently required under Delaware law for each such transaction.

Type of Transaction Whether Stockholder Approval is Required

Purchase of assets No

Purchase of stock of target not involving a merger with the company No

Merger of target into a subsidiary of the company No

Merger of the company with a target Yes

Under Nasdaq’s listing

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

Permitted purchases of our securities

In the event we seek stockholder

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

offer rules, our initial stockholders, directors, officers, advisors or their affiliates may purchase shares in privately negotiated transactions

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

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

the funds in the trust account will be used to purchase shares in such transactions. They will not make any such purchases when they are

in possession of any material non-public information not disclosed to the seller or if such purchases are prohibited by Regulation

M under the Exchange Act. Such a purchase may include a contractual 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. We have an insider

trading policy that requires insiders to: (i) refrain from purchasing shares during certain blackout periods and when they are in

possession of any material non-public information and (ii) to clear all trades with our legal counsel prior to execution. We

cannot currently determine whether our insiders will make such purchases pursuant to a Rule 10b5-1 plan, as it will be dependent

upon several factors, including but not limited to, the timing and size of such purchases. Depending on such circumstances, our insiders

may either make such purchases pursuant to a Rule 10b5-1 plan or determine that such a plan is not necessary.

4

In the event that our

initial stockholders, directors, officers, advisors or their affiliates purchase shares in privately negotiated transactions from

public stockholders who have already elected to exercise their redemption rights, such selling stockholders would be required to

revoke their prior elections to redeem their shares. We do not currently anticipate that such purchases, if any, would constitute a

tender offer subject to the tender offer rules under the Exchange Act or a going-private transaction subject to the

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

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

The purpose of such purchases

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

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

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

otherwise not be met. This may result in the completion of our business combination that may not otherwise have been possible.

In addition, if such purchases

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

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

exchange.

Our initial stockholders,

officers, directors and/or their affiliates anticipate that they may identify the stockholders with whom our initial stockholders, officers,

directors or their affiliates may pursue privately negotiated purchases by either the stockholders contacting us directly or by our receipt

of redemption requests submitted by stockholders following our mailing of proxy materials in connection with our initial business combination.

To the extent that our initial stockholders, officers, directors, advisors or their affiliates enter into a private purchase, they would

identify and contact only potential selling stockholders who have expressed their election to redeem their shares for a pro rata share

of the trust account or vote against the business combination. Our initial stockholders, officers, directors, advisors or their affiliates

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

Any purchases by our initial

stockholders, officers, directors and/or their affiliates who are affiliated purchasers under Rule 10b-18 under the Exchange

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

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

technical requirements that must be complied with in order for the safe harbor to be available to the purchaser. Our initial stockholders,

officers, directors and/or their affiliates will not make purchases of common stock if the purchases would violate Section 9(a)(2)

or Rule 10b-5 of the Exchange Act.

Redemption Rights for Public Stockholders Upon

Completion of Our Initial Business Combination

We will provide our public

stockholders with the opportunity to redeem all or a portion of their shares of common stock upon the completion of our initial business

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

days prior to the consummation of the initial business combination, including interest (which interest shall be net of taxes payable)

divided by the number of then outstanding public shares, subject to the limitations described herein. The amount in the trust account

is initially anticipated to be approximately $10.10 per public share. The per share amount we will distribute to stockholders who properly

exercise their redemption rights will not be reduced by the fee payable to I-Bankers and Dawson James pursuant to the business combination

marketing agreement. See the section entitled “Underwriting — Business Combination Marketing Agreement.” Our sponsor,

officers and directors have entered into a letter agreement with us, pursuant to which they have agreed to waive their redemption rights

with respect to their founder shares and any public shares they may hold in connection with the completion of our business combination,

although they will be entitled to liquidating distributions from the trust account with respect to any public shares they hold if we fail

to complete our initial business combination within the prescribed time frame.

Ability to Extend Time to Complete Business

Combination

We will have until the

end of the combination period to consummate our initial business combination. However, if we anticipate that we may not be able to

consummate our initial business combination within 15 months from our initial public offering, we may, by resolution of our

board if requested by our sponsor, extend the period of time to consummate a business combination up to two times, each by an

additional three months (for a total of up to 21 months to complete a business combination), subject to the sponsor depositing

additional funds into the trust account as set out below. Pursuant to the terms of the trust agreement to be entered into between us

and Continental Stock Transfer & Trust Company, LLC, in order to extend the time available for us to consummate our initial

business combination, our initial shareholders or their affiliates or designees, upon five days advance notice prior to the

applicable deadline, must deposit into the trust account for each three-month extension, $1,897,500 ($0.10 per share) on or

prior to the date of the applicable deadline, up to an aggregate of $3,795,000, or approximately $0.20 per share. Any such payments

would be made in the form of a loan. Any such loans will be non-interest bearing and payable upon the consummation of our

initial business combination. If we complete our initial business combination, we would repay such loaned amounts out of the

proceeds of the trust account released to us. If we do not complete a business combination, we will not repay such loans.

Furthermore, the letter agreement with our initial stockholders contains a provision pursuant to which our sponsor has agreed to

waive its right to be repaid for such loans out of the funds held in the trust account in the event that we do not complete a

business combination. In the event that we receive notice from our sponsor five days prior to the applicable deadline of its wish

for us to effect an extension, we intend to issue a press release announcing such intention at least three days prior to the

applicable deadline. In addition, we intend to issue a press release the day after the applicable deadline announcing whether or not

the funds had been timely deposited. Our sponsor and its affiliates or designees are not obligated to fund the trust account to

extend the time for us to complete our initial business combination. If we choose to extend the period of time to consummate a

business combination as set forth herein, you will not have the ability to vote or redeem your shares of common stock in connection

with either of the three-month extensions. However, if we seek to complete a business combination during an extension period,

investors will still be able to vote and redeem their shares of common stock in connection with that business combination.

5

See “Recent Developments

– Extension Meeting” above for information about our attempts to request an extension of the combination period from our shareholders.

Manner of Conducting Redemptions

We will provide our public

stockholders with the opportunity to redeem all or a portion of their shares of common stock upon the completion of our initial business

combination either (i) in connection with a stockholder meeting called to approve the business combination or (ii) by means

of a tender offer. The decision as to whether we will seek stockholder approval of a proposed business combination or conduct a tender

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

whether the terms of the transaction would require us to seek stockholder approval under the law or stock exchange listing requirement.

Under Nasdaq rules, asset acquisitions and stock purchases would not typically require stockholder approval while direct mergers with

our company where we do not survive and any transactions where we issue more than 20% of our outstanding common stock or seek to amend

our amended and restated certificate of incorporation would require stockholder approval. We may conduct redemptions without a stockholder

vote pursuant to the tender offer rules of the SEC unless stockholder approval is required by law or stock exchange listing requirement

or we choose to seek stockholder approval for business or other legal reasons. So long as we obtain and maintain a listing for our securities

on Nasdaq, we would be required to comply with such rules.

If a stockholder vote is not

required and we do not decide to hold a stockholder vote for business or other legal reasons, we will, pursuant to our amended and restated

certificate of incorporation:

Upon the public announcement

of our initial business combination, we or our initial stockholders will terminate any plan established in accordance with Rule 10b5-1 to

purchase shares of our common stock in the open market if we elect to redeem our public shares through a tender offer, to comply with

Rule 14e-5 under the Exchange Act.

In the event we conduct redemptions

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

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

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

shares which are not purchased by our initial stockholders, which number will be based on the requirement that we may not redeem 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. If public stockholders

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

If, however, stockholder approval

of the transaction is required by law or stock exchange listing requirement, or we decide to obtain stockholder approval for business

or other legal reasons, we will, pursuant to our amended and restated certificate of incorporation:

● file proxy materials with the SEC.

In the event that we seek

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

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

6

If we seek stockholder approval,

we will complete our initial business combination only if a majority of the outstanding shares of common stock voted are voted in favor

of the business combination. A quorum for such meeting will consist of the holders present in person or by proxy of shares of outstanding

capital stock of the company representing a majority of the voting power of all outstanding shares of capital stock of the company entitled

to vote at such meeting. Our sponsor, executive officers and directors will count toward this quorum and have agreed to vote their founder

shares and any public shares purchased during or after our initial public offering in favor of our initial business combination. These

quorum and voting thresholds, and the voting agreements of our sponsor, executive officers and directors may make it more likely that

we will consummate our initial business combination. Each public stockholder may elect to redeem its public shares irrespective of whether

they vote for or against the proposed transaction. In addition, our sponsor, officers and directors have entered into a letter agreement

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

connection with the completion of a business combination.

Our amended and restated certificate

of incorporation provides that in no event will we redeem our public shares in an amount that would cause our net tangible assets to be

less than $5,000,001 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). Redemptions of our public shares may also be subject to a higher net tangible asset

test or cash requirement pursuant to an agreement relating to our initial business combination. For example, the proposed business combination

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

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

of the proposed business combination. In the event the aggregate cash consideration we would be required to pay for all shares of common

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

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

shares, and all shares of common stock submitted for redemption will be returned to the holders thereof.

Limitation on redemption upon completion of

our initial business combination if we seek stockholder approval

Notwithstanding the foregoing,

if we seek stockholder approval of our initial business combination and we do not conduct redemptions in connection with our 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 Excess Shares.

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

to use their ability to exercise their redemption rights against a proposed business combination as a means to force us, our initial stockholders

or our management to purchase their shares at a significant premium to the then-current market price or on other undesirable terms.

Absent this provision, a public stockholder holding an aggregate of 15% or more of the shares sold in our initial public offering could

threaten to exercise its redemption rights if such holder’s shares are not purchased by us, our initial stockholders or our management

at a premium to the then-current market price or on other undesirable terms. By limiting our stockholders’ ability to redeem

to less than 15% of the shares sold in our initial public offering, we believe we will limit the ability of a small group of stockholders

to unreasonably attempt to block our ability to complete our business combination, particularly in connection with a business combination

with a target that requires as a closing condition that we have a minimum net worth or a certain amount of cash. However, we would not

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

Tendering stock certificates in connection

with a tender offer or redemption rights

We may require our public

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

to either tender their certificates to our transfer agent prior to the date set forth in the tender offer documents mailed to such holders,

or up to two business days prior to the vote on the proposal to approve the business combination in the event we distribute proxy materials,

or to deliver their shares to the transfer agent electronically using Depository Trust Company’s DWAC (Deposit/Withdrawal At Custodian)

System, at the holder’s option. The tender offer or proxy materials, as applicable, that we will furnish to holders of our public

shares in connection with our initial business combination will indicate whether we are requiring public stockholders to satisfy such

delivery requirements. Accordingly, a public stockholder would have from the time we send out our tender offer materials until the close

of the tender offer period, or up to two business days prior to the vote on the business combination if we distribute proxy materials,

as applicable, to tender its shares if it wishes to seek to exercise its redemption rights. Given the relatively short exercise period,

it is advisable for stockholders to use electronic delivery of their public shares.

There is a nominal cost associated

with the above-referenced tendering process and the act of certificating the shares or delivering them through the DWAC System. The

transfer agent will typically charge the tendering broker and it would be up to the broker whether or not to pass the cost on to the redeeming

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

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

must be effectuated.

7

The foregoing is different

from the procedures used by some blank check companies. In order to perfect redemption rights in connection with their business combinations,

many blank check companies would distribute proxy materials for the stockholders’ vote on an initial business combination, and a

holder could simply vote against a proposed business combination and check a box on the proxy card indicating such holder was seeking

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

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

after the completion of the business combination during which he or she could monitor the price of the company’s stock in the market.

If the price rose above the redemption price, he or she could sell his or her shares in the open market before actually delivering his

or her shares to the company for cancellation. As a result, the redemption rights, to which stockholders were aware they needed to commit

before the stockholder meeting, would become “option” rights surviving past the completion of the business combination until

the redeeming holder delivered its certificate. The requirement for physical or electronic delivery prior to the meeting ensures that

a redeeming holder’s election to redeem is irrevocable once the business combination is approved.

Any request to redeem such

shares, once made, may be withdrawn at any time up to the date set forth in the tender offer materials or the date of the stockholder

meeting set forth in our proxy materials, as applicable. Furthermore, if a holder of a public share delivered its certificate in connection

with an election of redemption rights and subsequently decides prior to the applicable date not to elect to exercise such rights, such

holder may simply request that the transfer agent return the certificate (physically or electronically). It is anticipated that the funds

to be distributed to holders of our public shares electing to redeem their shares will be distributed promptly after the completion of

our initial business combination.

If our initial business combination

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

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

delivered by public holders who elected to redeem their shares.

If our initial business combination

is not completed, we may continue to try to complete a business combination with a different target until the end of the combination period.

Redemption of public shares and liquidation

if no initial business combination

We will have only until the

end of the combination period to complete our initial business combination. If we are unable to complete our initial business combination

within the combination 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 (less up to $100,000 of interest to pay dissolution expenses,

which interest shall be net of taxes payable) 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. There will be no redemption rights or liquidating distributions

with respect to our rights and warrants, which will expire worthless if we fail to complete our initial business combination within the

combination period.

Our initial stockholders have

agreed to waive their rights to liquidating distributions from the trust account with respect to their founder shares if we fail to complete

our initial business combination within the combination period. However, if our initial stockholders acquire public shares in or after

our initial public offering, they will be entitled to liquidating distributions from the trust account with respect to such public shares

if we fail to complete our initial business combination within the allotted combination period.

Our sponsor, officers and

directors have agreed, pursuant to a written letter agreement with us, that they will not propose any amendment to our amended and restated

certificate of incorporation that would affect (i) the substance or timing of our obligation to redeem 100% of our public shares

if we do not complete our initial business combination within the combination period or (ii) with respect to any other provision

relating to stockholders’ rights or pre-business combination activity, unless we provide our public stockholders with the opportunity

to redeem their shares of common stock upon approval of any such amendment 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) divided by the number of

then outstanding public shares. However, we may not 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). If this optional redemption right is exercised with respect to an excessive number

of public shares such that we cannot satisfy the net tangible asset requirement (described above), we would not proceed with the amendment

or the related redemption of our public shares at such time.

We expect that all costs

and expenses associated with implementing our plan of dissolution, as well as payments to any creditors, will be funded from amounts

remaining out of the proceeds held outside the trust account, although we cannot assure you that there will be sufficient funds for

such purpose. However, if those funds are not sufficient to cover the costs and expenses associated with implementing our plan of

dissolution, to the extent that there is any interest accrued in the trust account not required to pay taxes, we may request the

trustee to release to us an additional amount of up to $100,000 of such accrued interest to pay those costs and expenses.

8

If we were to expend all of

the net proceeds of our initial public offering and the private placement, other than the proceeds deposited in the trust account, and

without taking into account interest, if any, earned on the trust account, the per-share redemption amount received by stockholders

upon our dissolution would be approximately $10.10. The proceeds deposited in the trust account could, however, become subject to the

claims of our creditors which would have higher priority than the claims of our public stockholders. We cannot assure you that the actual

per-share redemption amount received by stockholders will not be substantially less than $10.10. Under Section 281(b) of the

DGCL, our plan of dissolution must provide for all claims against us to be paid in full or make provision for payments to be made in full,

as applicable, if there are sufficient assets. These claims must be paid or provided for before we make any distribution of our remaining

assets to our stockholders. While we intend to pay such amounts, if any, we cannot assure you that we will have funds sufficient to pay

or provide for all creditors’ claims.

Although we will seek to have

all vendors, service providers, prospective target businesses or other entities with which we do business execute agreements with us waiving

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

there is no guarantee that they will execute such agreements or even if they execute such agreements that they would be prevented from

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

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

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

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

Source: SEC EDGAR (public domain) · 10-K for the period ended 2022-12-31, filed 2023-03-06 · accession 0001213900-23-017591

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