{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-109378","form_type":"8-K","ticker":"TDWD","cik":"0002076616","company_name":"Tailwind 2.0 Acquisition Corp.","filed_at":"2025-11-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.547479+00:00","generated_at":"2026-05-16T21:52:48.591427+00:00","sec_items":["1.01","3.02","5.02","8.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.95,"calibrated_materiality_score":0.95,"confidence":"high","headline":"Tailwind 2.0 Acquisition Corp. closes $172.5M IPO and $5.45M private placement","bullets":["Offered 17,250,000 units at $10.00 each, including underwriters' over-allotment, generating gross proceeds of $172,500,000.","Concurrently placed 545,000 private placement units at $10.00 each to Sponsor and Cohen & Company Capital Markets, raising $5,450,000.","All $172.5M of net proceeds deposited into trust account with Efficiency as trustee, held for business combination or redemption.","Appointed Ralph Alexander, Evan Caron, Andreas Penna, Alan Sheriff, and Tommy Stadlen to the board of directors effective November 6, 2025.","Filed amended and restated memorandum and articles to authorize up to 200M Class A ordinary shares, 20M Class B, and 1M preference shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-109378","json":"https://secwatch.observer/filing/0001213900-25-109378.json","markdown":"https://secwatch.observer/filing/0001213900-25-109378.md","text":"https://secwatch.observer/filing/0001213900-25-109378.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2076616/000121390025109378/0001213900-25-109378-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2076616/000121390025109378/ea0265176-8k_tailwind2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-16T21:52:48.591427+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"9e119b93e38fdcfa366795808ac55c43bbb92f92","claim":"Tailwind 2.0 Acquisition Corp. issued 545,000 units of unit to Tailwind 2.0 Sponsor LLC and Cohen & Company Capital Markets for $10.00 per Private Placement Unit.","evidence_excerpt":"On November 10, 2025, simultaneously with the consummation of the Offering, the Company consummated the private placement of an aggregate of 545,000 units (the “Private Placement Units”) to the Sponsor and CCM at a price of $10.00 per Private Placement Unit, generating gross proceeds of $5,450,000","evidence_source":"SEC 8-K Item 3.02/3.03","evidence_url":"https://www.sec.gov/Archives/edgar/data/2076616/000121390025109378/0001213900-25-109378-index.htm","confidence":0.9,"family_label":"Equity Issuances","details":[{"label":"Security","value":"unit"},{"label":"Shares","value":"545,000 units"},{"label":"Purchaser","value":"Tailwind 2.0 Sponsor LLC and Cohen & Company Capital Markets"},{"label":"Consideration","value":"$10.00 per Private Placement Unit"}],"fact_type":"equity_issuance"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}