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TOI US Equity

Oncology Institute, Inc.Health Care · Services-Offices & Clinics of Doctors of Medicine · CIK 1799191 · FY ends Dec 31
$6.20
+0.01 (+0.16%)
USD · as of 2026-08-11 · marketstack
stale — last close 2026-08-11, not a live quote

TOI · 10-K · period ended 2020-12-31

← all TOI documents
filed 2021-03-30 · EDGAR original ↗

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

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ITEM 1A. RISK FACTORS.

An investment in our securities involves

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

in this Annual Report on Form 10-K, the prospectus associated with our initial public offering and the registration statement

of which such prospectus forms a part, before making a decision to invest in our securities. If any of the following events occur,

our business, financial condition and operating results may be materially adversely affected. In that event, the trading price

of our securities could decline, and you could lose all or part of your investment.

Risk Factor Summary

8

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

to Consummate, a Business Combination and Post-Business Combination Risks

Our 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.

9

We may choose not to

hold a stockholder vote to approve our initial business combination if the business combination would not require stockholder approval

under applicable law or stock exchange listing requirement. Except for as required by applicable law or stock exchange requirement,

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 complete our initial business combination even if a majority of our public stockholders do not approve of the business combination

we complete.

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.

You will not be provided

with an opportunity to evaluate the specific merits or risks of one or more target businesses. Since our board of directors may

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

to vote on the business combination, unless we seek such stockholder vote. Accordingly, 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.

If we seek stockholder approval of

our initial business combination, our initial stockholders and management team have agreed to vote in favor of such initial business

combination, regardless of how our public stockholders vote.

Our initial

stockholders own shares representing approximately 20% of our outstanding common stock and have agreed to vote their shares

in favor of an initial business combination. . In addition, the Deerfield Funds have indicated an interest in purchasing

5,000,000 units in this offering. Our initial stockholders and management team also may from time to time purchase

Class A common stock prior to our initial business combination. Our second amended and restated certificate of

incorporation provides that, if we seek stockholder approval of an initial business combination, such initial business

combination will be approved if we receive the affirmative vote of a majority of the shares voted at such meeting, including

the founder shares. As a result, in addition to our initial stockholders’ founder shares and the public shares included

in the units the Deerfield Funds have indicated an interest in purchasing in this offering, we would need 2,875,001, or

12.50%, of the 23,000,000 public shares sold in this offering to be voted in favor of an initial business combination in

order to have our initial business combination approved (assuming all outstanding shares are voted). Accordingly, if we seek

stockholder approval of our initial business combination, the agreement by our initial stockholders and management team to

vote in favor of our initial business combination will increase the likelihood that we will receive the requisite stockholder

approval for such initial business combination.

The ability of our public stockholders to redeem their

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

for us to enter into a business combination with a target.

10

We may seek to enter

into a business combination transaction agreement with minimum cash requirement for (i) cash consideration to be paid to the

target or its owners, (ii) cash for working capital or other general corporate purposes or (iii) the retention of cash

to satisfy other conditions. If too many public stockholders exercise their redemption rights, we would not be able to meet such

closing condition and, as a result, would not be able to proceed with the business combination. Furthermore, in no event will we

redeem our public shares in an amount that would cause our net tangible assets to be less than $5,000,001. Consequently, if accepting

all properly submitted redemption requests would cause our net tangible assets to be less than $5,000,001 or make us unable to

satisfy a minimum cash 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 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, 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. Furthermore, this dilution would increase to

the extent that the anti-dilution provision of the Class B common stock results in the issues of shares of Class A common

stock on a greater than one-to-one basis upon conversion of the shares of Class B common stock at the time of our 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.

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 shares.

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 shares in the open market;

however, at such time our shares 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 your exercise of redemption

rights until we liquidate or you are able to sell your shares in the open market.

The requirement that we complete

our initial business combination by March 13, 2022 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, in particular

as we approach our dissolution deadline, which could undermine our ability to complete our initial business combination on terms

that would produce value for our stockholders.

11

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 by March 13, 2022. Consequently, such target business may obtain leverage over us in negotiating a business

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

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

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

on terms that we would have rejected upon a more comprehensive investigation.

Our search for a business combination,

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

recent coronavirus (COVID-19) outbreak and the status of debt and equity markets, as well as protectionist legislation in our target

markets.

In December 2019,

a novel strain of coronavirus was reported to have surfaced in Wuhan, China, which has and is continuing to spread throughout China

and other parts of the world, including the United States. On January 30, 2020, the World Health Organization declared the

outbreak of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern.” On January 31,

2020, U.S. Health and Human Services Secretary Alex M. Azar II declared a public health emergency for the United States to aid

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

the outbreak as a “pandemic”. This outbreak of COVID-19 has resulted in a widespread health crisis that has and may

continue to adversely affect the economies and financial markets worldwide, and the business of any potential target business with

which we may consummate a business combination could be materially and adversely affected. Furthermore, we may be unable to complete

a business combination if continued concerns relating to COVID-19 restrict travel, limit the ability to have meetings with potential

investors or the target company’s personnel, vendors and services providers are unavailable to negotiate and consummate a

transaction in a timely manner. In addition, countries or supranational organizations in our target markets may develop and implement

legislation that makes it more difficult or impossible for entities outside such countries or target markets to acquire or otherwise

invest in companies or businesses deemed essential or otherwise vital. The extent to which COVID-19 impacts our search for and

ability to consummate 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, and result in protectionist sentiments and legislation in our target markets, our ability to consummate a business combination,

or the operations of a target business with which we ultimately consummate a business combination, may be materially adversely

affected. In addition, our ability to consummate a transaction may be dependent on the ability to raise equity and debt financing

which may be impacted by COVID-19 and other events.

We may not be able to complete our

initial business combination by March 13, 2022, 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 may not be able

to find a suitable target business and complete our initial business combination by March 13, 2022. If we have not completed

our initial business combination within such time period, we will: (i) cease all operations except for the purpose of winding

up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a

per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned

on the funds held in the Trust Account and not previously released to us to fund our working capital requirements (subject to an

annual limit of $500,000) (less taxes payable and up to $100,000 of interest to pay dissolution expenses), divided by the number

of then outstanding public shares, which redemption will completely extinguish public stockholders’ rights as stockholders

(including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following

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

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

law.

12

If we seek stockholder approval of

our initial business combination, our sponsor, initial stockholders, directors, executive officers, advisors and their affiliates

may elect to purchase shares or public warrants from public stockholders, which may influence a vote on a proposed business combination

and reduce the public “float” of our Class A common stock.

If we seek stockholder

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

pursuant to the tender offer rules, our sponsor, initial stockholders, directors, executive officers, advisors or their affiliates

may purchase shares or public warrants 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. There is no limit on the number

of shares our initial stockholders, directors, officers, advisors or their affiliates may purchase in such transactions, subject

to compliance with applicable law and Nasdaq rules. However, other than as expressly stated herein, they have no current commitments,

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

of the funds in the Trust Account will be used to purchase shares or public warrants in such transactions. Such purchases may include

a contractual acknowledgment that such stockholder, although still the record holder of our shares, is no longer the beneficial

owner thereof and therefore agrees not to exercise its redemption rights.

In the event that our

sponsor, 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 any such purchases of shares 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 initial business combination, where it appears that such requirement would otherwise not be

met. The purpose of any such purchases of public warrants could be to reduce the number of public warrants outstanding or to vote

such warrants on any matters submitted to the warrantholders for approval in connection with our initial business combination.

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

been possible.

In addition, if such

purchases are made, the public “float” of our Class A common stock or public warrants and the number of beneficial

holders of our securities may be reduced, possibly making it difficult to obtain or maintain the quotation, listing or trading

of our securities on a national securities exchange.

If a stockholder fails to receive

notice of our offer to redeem our public shares in connection with our initial business combination, or fails to comply with the

procedures for tendering its shares, such shares may not be redeemed.

13

We will comply with

the proxy rules or tender offer rules, as applicable, when conducting redemptions in connection with our initial business

combination. Despite our compliance with these rules, if a stockholder fails to receive our proxy materials or tender offer documents,

as applicable, such stockholder may not become aware of the opportunity to redeem its shares. In addition, proxy materials or tender

offer documents, 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 submit public shares for redemption.

For example, we intend to require our public stockholders seeking to exercise their redemption rights, whether they are record

holders or hold their shares in “street name,” to, at the holder’s option, either deliver their stock certificates

to our transfer agent, or to deliver their shares to our transfer agent electronically prior to the date set forth in the proxy

materials or tender offer documents, as applicable. In the case of proxy materials, this date may be up to two business days prior

to the vote on the proposal to approve the initial business combination. In addition, if we conduct redemptions in connection with

a stockholder vote, we intend to require a public stockholder seeking redemption of its public shares to also submit a written

request for redemption to our transfer agent two business days prior to the vote in which the name of the beneficial owner of such

shares is included. In the event that a stockholder fails to comply with these or any other procedures disclosed in the proxy or

tender offer materials, as applicable, its shares may not be redeemed. See the section of this prospectus entitled “Proposed

Business - Submitting Stock Certificates in Connection with Redemption Rights.”

You will not have any rights or interests

in funds from the Trust Account, except under certain limited circumstances. Therefore, to liquidate your investment, you may be

forced to sell your public shares or warrants, potentially at a loss.

Our public stockholders

will be entitled to receive funds from the Trust Account only upon the earlier to occur of: (i) our completion of an initial

business combination, and then only in connection with those shares of Class A common stock that such stockholder properly

elected to redeem, subject to the limitations described herein, (ii) the redemption of any public shares properly tendered

in connection with a stockholder vote to amend our second amended and restated certificate of incorporation to modify the substance

or timing of our obligation to redeem 100% of our public shares if we do not complete our initial business combination by March 13,

2022 or with respect to any other material provisions relating to stockholders’ rights or pre-initial business combination

activity, and (iii) the redemption of our public shares if we do not complete an initial business combination by March 13,

2022, subject to applicable law and as further described herein. In addition, if our plan to redeem our public shares if we do

not complete an initial business combination by March 13, 2022 is not completed for any reason, compliance with Delaware law

may require that we submit a plan of dissolution to our then-existing stockholders for approval prior to the distribution of the

proceeds held in our Trust Account. In that case, public stockholders may be forced to wait beyond 24 months from the closing of

the initial public offering before they receive funds from our Trust Account. In no other circumstances will a public stockholder

have any right or interest of any kind in the Trust Account. Accordingly, to liquidate your investment, you may be forced to sell

your public shares or warrants, potentially at a loss.

You will not be entitled to protections

normally afforded to investors of many other blank check companies.

Since the net proceeds

of the 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 selected, 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, this means that we will have a longer period of time to complete our

initial business combination than do companies subject to Rule 419. Moreover, if the initial public offering had been subject

to Rule 419, that rule would have prohibited 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.

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 in excess of 15% of our Class A common stock, you will lose the ability to redeem all such

shares in excess of 15% of our Class A common stock.

14

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 second 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 more

than an aggregate of 15% of the shares sold in the initial public offering without our prior consent, 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 initial business combination. Your inability to redeem the Excess Shares will reduce your influence

over our ability to complete our initial 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 initial business combination. And as a result, you will continue to hold that number of shares

exceeding 15% and, in order to dispose of such shares, would be required to sell your shares 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 do not complete our initial business combination, our public stockholders may receive only an estimated

$10.00 per share on our redemption, and our warrants will expire worthless.

We expect to encounter

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 (including DFP) 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 similar or greater technical, human and other resources to ours 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 the 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, we are obligated to offer holders of

our public shares the right to redeem their shares for cash at the time of our initial business combination in conjunction with

a stockholder vote or via a tender offer. Target companies will be aware that this may reduce the resources available to us for

our initial business combination. Any of these obligations may place us at a competitive disadvantage in successfully negotiating

a business combination. If we do not complete our initial business combination, our public stockholders may receive only an estimated

$10.00 per share on our redemption, and our warrants will expire worthless.

If the net proceeds of the initial

public offering 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 sponsor or

management team to fund our search and to complete our business combination.

15

We believe that the

funds available to us outside of the Trust Account will be sufficient to allow us to operate until March 13, 2022; 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 or merger agreements 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 or merger agreement 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 required

to seek additional capital, we would need to borrow funds from our sponsor, members of our management team or other third parties

to operate or may be forced to liquidate. Neither our sponsor, members of our management team nor 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 loans

may be convertible into warrants of the post-business combination entity at a price of $1.50 per warrant at the option of the lender.

The warrants would be identical to the private placement warrants. Prior to the completion of our initial business combination,

we do not expect to seek loans from parties other than our sponsor or affiliate or an affiliate of our sponsor and we do not believe

third parties would be willing to loan such funds and provide a waiver against any and all rights to seek access to the funds in

our trust account. If we do not 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

an estimated $10.00 per share, on our redemption of our public shares, and our warrants will expire worthless.

Subsequent to our 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 the price of our securities,

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 identify all

material issues that may be present with 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 debt financing to partially finance the initial business combination

or thereafter. Accordingly, any stockholders or warrantholders who choose to remain stockholders or warrantholders following the

business combination could suffer a reduction in the value of their securities. Such stockholders or warrantholders 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 proxy materials or tender offer documents, as applicable, relating to the business

combination contained an actionable material misstatement or material omission.

16

If third parties bring claims against

us, the proceeds held in the Trust Account could be reduced and the per-share redemption amount received by stockholders may be

less than $10.00 per share.

Our placing of funds

in the Trust Account may not protect those funds from third party claims against us. Although we will seek to have all vendors,

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

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

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

against the Trust Account, including, but not limited to, fraudulent inducement, breach of fiduciary responsibility or other similar

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

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

such claims to the monies held in the Trust Account, our management will consider whether competitive alternatives are reasonably

available to us and will only enter into an agreement with such third party if management believes that such third party’s

engagement would be in the best interests of the company under the circumstances.

Examples of

possible instances where we may engage a third party that refuses to execute a waiver include the engagement of a third party

consultant whose particular expertise or skills are believed by management to be significantly superior to those of other

consultants that would agree to execute a waiver or in cases where management is unable to find a service provider willing to

execute a waiver. In addition, there is no guarantee that such entities will agree to waive any claims they may have in the

future as a result of, or arising out of, any negotiations, contracts or agreements with us and will not seek recourse

against the Trust Account for any reason. Upon redemption of our public shares, if we do not complete our initial business

combination within the prescribed timeframe, or upon the exercise of a redemption right in connection with our initial

business combination, we will be required to provide for payment of claims of creditors that were not waived that may be

brought against us within the 10 years following redemption. Accordingly, the per-share redemption amount received by public

stockholders could be less than the $10.00 per public share initially held in the Trust Account, due to claims of such

creditors. Pursuant to the letter agreement the form of which is filed as an exhibit to the registration statement of which

this prospectus forms a part, our sponsor has agreed that it will be liable to us if and to the extent any claims by a third

party for services rendered or products sold to us, or a prospective target business with which we have entered into a

written letter of intent, confidentiality or other similar agreement or business combination agreement, reduce the amount of

funds in the Trust Account to below the lesser of (i) $10.00 per public share and (ii) the actual amount per public

share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per public share

due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any

claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the

Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under our indemnity of the

underwriters of the initial public offering against certain liabilities, including liabilities under the Securities Act.

However, we have not asked our sponsor to reserve for such indemnification obligations, nor have we independently verified

whether our sponsor has sufficient funds to satisfy its indemnity obligations and we believe that our sponsor’s only

assets are securities of our company. Therefore, we cannot assure you that our sponsor would be able to satisfy those

obligations. As a result, if any such claims were successfully made against the Trust Account, the funds available for our

initial business combination and redemptions could be reduced to less than $10.00 per public share. In such event, we may not

be able to complete our initial business combination, and you would receive such lesser amount per share in connection with

any redemption of your public shares. None of our officers or directors will indemnify us for claims by third parties

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

17

Our directors may decide not to enforce

the indemnification obligations of our sponsor, resulting in a reduction in the amount of funds in the Trust Account available

for distribution to our public stockholders.

In the event that the

proceeds in the Trust Account are reduced below the lesser of (i) $10.00 per share and (ii) the actual amount per public

share held in the Trust Account as of the date of the liquidation of the Trust Account, in each case less taxes payable, and our

sponsor asserts that it is unable to satisfy its obligations or that it has no indemnification obligations related to a particular

claim, our independent directors would determine whether to take legal action against our sponsor to enforce its indemnification

obligations. While we currently expect that our independent directors would take legal action on our behalf against our sponsor

to enforce its indemnification obligations to us, it is possible that our independent directors in exercising their business judgment

and subject to their fiduciary duties may choose not to do so in any particular instance. If our independent directors choose not

to enforce these indemnification obligations, the amount of funds in the Trust Account available for distribution to our public

stockholders may be reduced below $10.00 per share.

If, after we distribute the proceeds

in the Trust Account to our public stockholders, we file a bankruptcy petition or an involuntary bankruptcy petition is filed against

us that is not dismissed, a bankruptcy court may seek to recover such proceeds, and the members of our board of directors may be

viewed as having breached their fiduciary duties to our creditors, thereby exposing the members of our board of directors and us

to claims of punitive damages.

If, after we distribute

the proceeds in the Trust Account to our public stockholders, we file a bankruptcy petition or an involuntary bankruptcy petition

is filed against us that is not dismissed, any distributions received by stockholders could be viewed under applicable debtor/creditor

and/or bankruptcy laws as either a “preferential transfer” or a “fraudulent conveyance.” As a result, a

bankruptcy court could seek to recover some or all amounts received by our stockholders. In addition, our board of directors may

be viewed as having breached its fiduciary duty to our creditors and/or having acted in bad faith, by paying public stockholders

from the Trust Account prior to addressing the claims of creditors, thereby exposing itself and us to claims of punitive damages.

If, before distributing the proceeds

in the Trust Account to our public stockholders, we file a bankruptcy petition or an involuntary bankruptcy petition is filed against

us that is not dismissed, the claims of creditors in such proceeding may have priority over the claims of our stockholders and

the per-share amount that would otherwise be received by our stockholders in connection with our liquidation may be reduced.

If, before

distributing the proceeds in the Trust Account to our public stockholders, we file a bankruptcy petition or an involuntary

bankruptcy petition is filed against us that is not dismissed, the proceeds held in the Trust Account could be subject to

applicable bankruptcy law, and may be included in our bankruptcy estate and subject to the claims of third parties with

priority over the claims of our stockholders. To the extent any bankruptcy claims deplete the Trust Account, the per-share

amount that would otherwise be received by our stockholders in connection with our liquidation may be reduced.

18

Our

stockholders may be held liable for claims by third parties against us to the extent of distributions received by them upon

redemption of their shares.

Under the DGCL, stockholders

may be held liable for claims by third parties against a corporation to the extent of distributions received by them in a dissolution.

The pro rata portion of our Trust Account distributed to our public stockholders upon the redemption of our public shares in the

event we do not complete our initial business combination by March 13, 2022 may be considered a liquidating distribution under

Delaware law. If a corporation complies with certain procedures set forth in Section 280 of the DGCL intended to ensure that

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

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

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

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

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

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

initial public offering in the event we do not complete our initial business combination and, therefore, we do not intend to comply

with the foregoing procedures.

Because we will not

be complying with Section 280, Section 281(b) of the DGCL requires us to adopt a plan, based on facts known to us

at such time that will provide for our payment of all existing and pending claims or claims that may be potentially brought against

us within the 10 years following our dissolution. However, because we are a blank check company, rather than an operating company,

and our operations will be limited to searching for prospective target businesses to acquire, the only likely claims to arise would

be from our vendors (such as lawyers, investment bankers, etc.) or prospective target businesses. If our plan of distribution

complies with Section 281(b) of the DGCL, any liability of stockholders with respect to a liquidating distribution is

limited to the lesser of such stockholder’s pro rata share of the claim or the amount distributed to the stockholder, and

any liability of the stockholder would likely be barred after the third anniversary of the dissolution. We cannot assure you that

we will properly assess all claims that may be potentially brought against us. As such, our stockholders could potentially be liable

for any claims to the extent of distributions received by them (but no more) and any liability of our stockholders may extend beyond

the third anniversary of such date. Furthermore, if the pro rata portion of our Trust Account distributed to our public stockholders

upon the redemption of our public shares in the event we do not complete our initial business combination by March 13, 2022

is not considered a liquidating distribution under Delaware law and such redemption distribution is deemed to be unlawful (potentially

due to the imposition of legal proceedings that a party may bring or due to other circumstances that are currently unknown), then

pursuant to Section 174 of the DGCL, the statute of limitations for claims of creditors could then be six years after the

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

We may not hold an annual meeting

of stockholders until after the consummation of our initial business combination, which could delay the opportunity for our stockholders

to elect directors.

In accordance with

Nasdaq corporate governance requirements, we are not required to hold an annual meeting until no later than one year after our

first fiscal year end following our listing on Nasdaq. Under Section 211(b) of the DGCL, we are, however, required to

hold an annual meeting of stockholders for the purposes of electing directors in accordance with our bylaws unless such election

is made by written consent in lieu of such a meeting. We may not hold an annual meeting of stockholders to elect new directors

prior to the consummation of our initial business combination, and thus we may not be in compliance with Section 211(b) of

the DGCL, which requires an annual meeting. Therefore, if our stockholders want us to hold an annual meeting prior to the consummation

of our initial business combination, they may attempt to force us to hold one by submitting an application to the Delaware Court

of Chancery in accordance with Section 211(c) of the DGCL.

19

Because we are not limited to a target

business in a particular industry sector or any specific target businesses with which to pursue our initial business combination,

you will be unable to ascertain the merits or risks of any particular target business’ operations.

We will seek to complete

a business combination target with an operating company in the healthcare or healthcare-related industries but may also pursue

acquisition opportunities in other sectors, except that we will not, under our second amended and restated certificate of incorporation

prohibits us from effectuating a business combination with another blank check company or similar company with nominal operations.

Because we have not yet selected 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’s operations, results of operations, cash flows, liquidity,

financial condition or prospects. To the extent we complete our initial 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 or warrantholders

who choose to remain stockholders or warrantholders following the business combination could suffer a reduction in the value of

their securities. Such stockholders or warrantholders 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 proxy materials or

tender offer documents, as applicable, relating to the business combination contained an actionable material misstatement or material

omission.

We may seek business combination

opportunities in industries outside of the healthcare industry (which industries may or may not be outside of our management’s

area of expertise).

Although we intend

to focus on identifying business combination candidates in the healthcare industry in the United States (including candidates based

in the United States which may have operations or opportunities outside the United States) or other developed countries, and we

will not initially actively seek to identify business combination candidates in other industries (which industries may be outside

our management’s area of expertise), we will consider a business combination outside of the healthcare industry if a business

combination candidate is presented to us and we determine that such candidate offers an attractive acquisition opportunity for

our company or we are unable to identify a suitable candidate in the healthcare industry after having expended a reasonable amount

of time and effort in an attempt to do so. Although our management will endeavor to evaluate the risks inherent in any particular

business combination candidate, we may not adequately ascertain or assess all of the risks. An investment in our units may ultimately

prove to be less favorable to investors in the initial public offering than a direct investment, if an opportunity were available,

in a business combination candidate.

In the event we elect

to pursue a business combination outside of the healthcare industry, our management’s expertise may not be directly applicable

to its evaluation or operation, and the information contained in this prospectus regarding the healthcare industry would not be

relevant to an understanding of the business that we elect to acquire.

20

Although we 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 do not complete our initial business combination, our public stockholders may only receive their pro rata portion of the

funds in the trust account that are available for distribution to public stockholders, and our warrants will expire worthless.

We are not required to obtain an

opinion from an independent investment banking firm or from a valuation or appraisal 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 stockholders from a financial point of

view.

Unless we complete

our initial business combination with an affiliated entity or our board of directors cannot independently determine the fair market

value of the target business or businesses (including with the assistance of financial advisors), we are not required to obtain

an opinion from an independent investment banking firm which is a member of FINRA or from a valuation or appraisal firm that the

price we are paying is fair to our stockholders 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 proxy materials or tender offer documents, as applicable,

related to our initial business combination.

Because we must furnish our stockholders

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

with some prospective target businesses.

The federal proxy rules require

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

statement disclosure. We will include the same financial statement disclosure in connection with our tender offer documents, whether

or not they are required under the tender offer rules. These financial statements may be required to be prepared in accordance

with, or be reconciled to, accounting principles generally accepted in the United States of America (“GAAP”), or international

financial reporting standards as issued by the International Accounting Standards Board (“IFRS”), depending on the

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

Company Accounting Oversight Board (United States) (“PCAOB”). These financial statement requirements may limit the

pool of potential target businesses we may acquire because some targets may be unable to provide such financial statements in time

for us to disclose such statements in accordance with federal proxy rules and complete our initial business combination within

the prescribed time frame.

21

Compliance obligations under the

Sarbanes-Oxley Act may make it more difficult for us to effectuate our initial business combination, require substantial financial

and management resources, and increase the time and costs of completing an initial business combination.

Section 404 of

the Sarbanes-Oxley Act requires that we evaluate and report on our system of internal controls beginning with our Annual Report

on Form 10-K for the year ending December 31, 2021. Only in the event we are deemed to be a large accelerated filer or

an accelerated filer, and no longer qualify as an emerging growth company, will we be required to comply with the independent registered

public accounting firm attestation requirement on our internal control over financial reporting. Further, for as long as we remain

an emerging growth company, we will not be required to comply with the independent registered public accounting firm attestation

requirement on our internal control over financial reporting. The fact that we are a blank check company makes compliance with

the requirements of the Sarbanes-Oxley Act particularly burdensome on us as compared to other public companies because a target

business with which we seek to complete our initial business combination may not be in compliance with the provisions of the Sarbanes-Oxley

Act regarding adequacy of its internal controls. The development of the internal control of any such entity to achieve compliance

with the Sarbanes-Oxley Act may increase the time and costs necessary to complete any such business combination.

We do not have a specified maximum

redemption threshold. 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 or warrantholders do not agree.

Our second 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. In addition, our

proposed initial business combination may impose a minimum cash requirement for: (i) cash consideration to be paid to the

target or its owners, (ii) cash for working capital or other general corporate purposes or (iii) the retention of cash

to satisfy other conditions. 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 sponsor, officers,

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

shares of Class A common stock that are validly submitted for redemption plus any amount required to satisfy cash conditions

pursuant to the terms of the proposed business combination exceed the aggregate amount of cash available to us, we will not complete

the business combination or redeem any shares in connection with such initial business combination, all shares of Class A

common stock submitted for redemption will be returned to the holders thereof, and we instead may search for an alternate business

combination.

In order to effectuate an initial

business combination, special purpose acquisition companies have, in the recent past, amended various provisions of their charters

and other governing instruments, including their warrant agreements. We cannot assure you that we will not seek to amend our second

amended and restated certificate of incorporation or governing instruments in a manner that will make it easier for us to complete

our initial business combination that our stockholders may not support.

In order to effectuate

a business combination, special purpose acquisition companies have, in the recent past, amended various provisions of their charters

and governing instruments, including their warrant agreements. For example, special purpose acquisition companies have amended

the definition of business combination, increased redemption thresholds, changed industry focus and, with respect to their warrants,

amended their warrant agreements to require the warrants to be exchanged for cash and/or other securities. Amending our second

amended and restated certificate of incorporation will require the approval of holders of 65% of our common stock, and amending

our warrant agreement will require a vote of holders of at least 50% of the public warrants and, solely with respect to any amendment

to the terms of the private placement warrants or any provision of the warrant agreement with respect to the private placement

warrants, 50% of the number of the then outstanding private placement warrants. In addition, our second amended and restated certificate

of incorporation requires us to provide our public stockholders with the opportunity to redeem their public shares for cash if

we propose an amendment to our second amended and restated certificate of incorporation to modify the substance or timing of our

obligation to redeem 100% of our public shares if we do not complete an initial business combination by March 13, 2022. We

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

business combination in order to effectuate our initial business combination.

22

The provisions of our second amended

and restated certificate of incorporation that relate to our pre-business combination activity (and corresponding provisions of

the agreement governing the release of funds from our Trust Account) may be amended with the approval of holders of 65% of our

common stock, which is a lower amendment threshold than that of some other special purpose acquisition companies. It may be easier

for us, therefore, to amend our second amended and restated certificate of incorporation to facilitate the completion of an initial

business combination that some of our stockholders may not support.

Our second amended

and restated certificate of incorporation provides that any of its provisions related to pre-business combination activity (including

the requirement to deposit proceeds of the initial public offering and the private placement of warrants into the Trust Account

and not release such amounts except in specified circumstances, and to provide redemption rights to public stockholders as described

herein) may be amended if approved by holders of 65% of our common stock entitled to vote thereon and corresponding provisions

of the trust agreement governing the release of funds from our Trust Account may be amended if approved by holders of 65% of our

common stock entitled to vote thereon. In all other instances, our second amended and restated certificate of incorporation may

be amended by holders of a majority of our outstanding common stock entitled to vote thereon, subject to applicable provisions

of the DGCL or applicable stock exchange rules. Our initial stockholders, who will collectively beneficially own 20% of our common

stock upon the closing of the initial public offering (assuming they do not purchase any units in the initial public offering),

may participate in any vote to amend our second amended and restated certificate of incorporation and/or trust agreement and will

have the discretion to vote in any manner they choose. As a result, we may be able to amend the provisions of our second amended

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

purpose acquisition companies, and this may increase our ability to complete a business combination with which you do not agree.

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

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-12-31, filed 2021-03-30 · accession 0001104659-21-044010

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