{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-111562","form_type":"8-K","ticker":"TDWD","cik":"0002076616","company_name":"Tailwind 2.0 Acquisition Corp.","filed_at":"2025-11-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.547814+00:00","generated_at":"2026-05-16T19:26:33.011497+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Tailwind 2.0 Acquisition Corp. completes $172.5M IPO and $5.45M private placement on Nov 10, 2025","bullets":["IPO of 17.25M units at $10/unit (full over-allotment exercised); gross proceeds $172.5M.","Private placement of 545,000 units at $10/unit to Sponsor ($3.725M) and underwriter ($1.725M).","$172.5M placed in trust account for benefit of public shareholders; 24-month deadline to complete initial business combination.","Audited balance sheet as of Nov 10, 2025 shows total assets $174.1M, shareholders' deficit ($5.5M).","No business combination target selected; company has not commenced substantive discussions with any target."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-111562","json":"https://secwatch.observer/filing/0001213900-25-111562.json","markdown":"https://secwatch.observer/filing/0001213900-25-111562.md","text":"https://secwatch.observer/filing/0001213900-25-111562.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2076616/000121390025111562/0001213900-25-111562-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2076616/000121390025111562/ea0265870-8k_tailwind2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T19:26:33.011497+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}